How many materail consumption cost Element accounts i have to create

how many materail Cost elements are using in controlling

Hi
Raw materials consumed 1
Raw materials scrapped
Consumpt.-ext. mat. in quality control w/cost elem
Raw materials consumed 2
Raw mat.consumed/trading goods without cost elemnt
Raw material 1 purchase
Raw material 2 purchase
Sundry inventory consumed
Factory and operating supplies purchase
Operating supplies consumption
Consumables consumed
Packaging materials consumption
Packaging materials purchase
Office supply consumption
Office supply scrap
Own material consumption
Settlement assets under construction CO receiver
OEM products consumed
OEM products scrapped
Empties purchase
Empties return
External procurement costs
External procurement costs
CO Transfer postings
Electricity (fixed portion)
Electricity (variable portion)
Best Regards
Ashish Jain

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