Which of the following statements about secondary cost elements are true?

Secondary cost elements serve a specific purpose in the context of cost accounting within SAP S/4HANA, particularly in the Controlling (CO) module. They are not created in Financial Accounting (FI) but are specifically defined within the CO module to facilitate internal cost tracking and allocations.

The main role of secondary cost elements is to enable the allocation of costs between cost centers, internal orders, and various other CO objects. They do not represent actual postings to external financial statements but rather support internal reporting and management accounting, allowing for detailed analysis of costs across different departments or activities within an organization.

The statement about their function in analysis is related, as they indeed help analyze allocations, but their primary function is to facilitate those allocations rather than simply provide analysis. Therefore, while they do contribute to analysis, that is not their sole purpose.

Given that secondary cost elements are unique to the CO module and their creation relates explicitly to internal cost management rather than financial accounting, the accurate statement regarding secondary cost elements is that they are created in CO.