In this FICO configuration activity we are able to create a batch input session for creating cost elements.
IMG Path: Controlling -> Cost Element Accounting -> Master Data -> Cost Elements -> Automatic Creation of Primary and Secondary Cost Elements -> Create Batch Input Session
On the main screen you have to maintain controlling area and valid from and to to set the parameters. Then you have to process it.
Following is what I got as result.
The next thing you should do is to execute the created batch with transaction SM35.