A decomposition of a set X of words over a d-letter alphabetA = {a1,...,ad} is any sequence X1,...,Xd,Y1,...,Yd of subsets of A* such that the sets X i , i = 1,...,d, are pairwise disjoint,their union is X, and for all i, 1 ≤ i ≤ d, Xi ~ aiYi , where ~denotes the commutative equivalence relation. We introduce some suitable decompositionsthat we call good, admissible, and normal. A normal decomposition is admissible andan admissible decomposition is good. We prove that a set is commutativelyprefix if and only if it has a normal decomposition. In particular, we consider decompositions of Bernoulli sets and codes. We prove that there exist Bernoulli setswhich have no good decomposition. Moreover, we show that the classical conjecture ofcommutative equivalence of finite maximal codes to prefix ones is equivalent to the statementthat any finite and maximal code has an admissible decomposition.