In this transaction we are able to create manually primary and secondary cost elements.
Transaction: KA01, KA06
IMG Path: Controlling -> Cost Element Accounting -> Master Data -> Cost Elements -> Create Cost Elements
Tables: CSKB
If you use the IMG menu you will get following pre-selection screens which will forward you to the correct transaction.
Because both KA01 and KA06 have similar screens I will not show them independently.
Basic data
Indicators
Default Account Assignment
History