COGM Need to be a cost element?

Hai Gurus,
In my client both the COGM and COGS are created as G/L Accounts, we activated the Costing basesd COPA.
The question is weather the COGM is to be created as a cost element in Controlling? We know that the COGS is not to be created as cost element in case of MTS(make to stock scenario) and to be created as a cost elemnt in case of MTO(make to order scenario). In MTO scenario what is the cost element category for COGS is it 11? Please confirm weathert the COGM is to be created as a cost element in both the cases ie MTO and MTS.
Thanks and Regards
Pavan Kumar

Hi,
If you want COGS as cost element better to take it as category 11 . COGM can be created as cost element with category 1.
Regards,
Sreekanth

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