For which object do you plan activity prices?

In SAP S/4HANA, activity prices are planned for cost centers (A). Cost centers are organizational units within a company that are responsible for specific areas of cost. Planning activity prices for cost centers involves determining the cost per activity unit for various activities performed within the cost center. This is crucial for internal cost allocations, budgeting, and controlling processes.

Work centers (B)are primarily used in production planning and plant maintenance for scheduling, capacity planning, and costing. Activity prices in work centers are more about determining the cost rates for machine and labor hours used in production processes.

WBS (Work Breakdown Structure) elements (C)are used in project systems for planning and tracking project costs and do not directly use activity prices for planning.

Internal orders (D)are used for monitoring costs for non-operational activities and projects. While they can capture costs from various activities, the planning of activity prices is not directly applicable to internal orders.