Hi,
Yes, if you have Cost Element available as selection field I would say do it this way. You will have to find a way to restrict the data volume and if this works in your situation, why not.
Please also review the following SAP Notes:
- SAP Note 549552 - CO line item extractors: performance;
- SAP Note 836740 - Delta extractors CO: OBJSELSIZE DataSource specific;
- SAP Note 1424403 - BW-BCT: Line item extractor for overhead costs: Performance;
- SAP Note 1597364 - FAQ: BW-BCT: Extraction performance in source system.
Best regards,
Sander