Creation of cost element or not for GBB-VAX,GBB-INV and UMB

Dear Experts,
I have few doubt regarding creation of cost element. Whether i will create Cost element or not.
1) GBB-VAX - used in PGI(Vl02n)We have costing based COPA .whether we will create cost element or not.If i will create cost element then need to be bydefault in okb9 with PSG tick.
2) GBB-INV- Used for Material taging(MI01,MI04,MI07)whether we will create cost element or not.If i will create cost element then what will be my cost object and how i will charge from my product costing.
3) UMB- is used whenever standard price is changed. Shall i create cost element for the same
If yes hen what will be my cost object and how i will charge from my product costing.
Request you to help me on the same.
regards
RR

1) GBB-VAX -  No, Goods Issue for sales order with no assignment object and hence without Cost Element
2) GBB-INV- Yes to post expenditure/income from inventory differences
3) UMB- Yes
Regards
KS

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