The document provides an overview of SAP's Controlling module and its sub-modules. Controlling provides information for management decision making and integrates with other SAP modules. It includes sub-modules like cost element accounting, cost center accounting, internal orders, profit center accounting, product cost controlling, and profitability analysis. Cost center accounting is used for controlling overhead costs and assigns them to locations. Internal orders collect and control costs according to jobs. Profit center accounting evaluates profit/loss of independent organizational areas. Product cost controlling calculates manufacturing and service costs. Profitability analysis allocates costs and revenues to market segments.
3. SAP Controlling Module Benefits
Controlling provides you with information for
management decision-making.
Minimize cost Maximize Profit through
Actual/Plan Analysis.
Full Integration with other modules.
6. Cost Element Accounting (CO-OM-CEL)
Cost and Revenue Element Accounting
provides you with an overview of the costs
and revenues that occur in an organization.
Most of the values are moved automatically
from Financial Accounting to Controlling.
7. Cost Center Accounting (CO-OM-CCA)
You use Cost Center Accounting for
controlling purposes within your organization.
It is useful for a source-related assignment
of overhead costs to the location in which they
occurred.
8. Cost Center Accounting (CO-OM-CCA)
PlanningMaster
Data
Actual
Posting
Period End
Closing
Reporting
Planning
preparation
Cost Centre
Planning
Internal Order
Planning
Plan cost
distribution
Plan cost
assessment
Plan direct activity
allocation
Plan indirect
activity allocation
Plan settlement of
overhead cost
orders
Other planning
activities
Reposting
Actual Cost
distribution
Actual Cost
Assessment
Cost Splitting
Calculate Actual
Activity Prices
Settlement of
Overhead Orders
Manual Cost
Allocation
FICO
Reconciliation
Cost Element
Cost Centre
Activity Type
Resource
Statistical Key
Figures
Internal order
Groups
Manual entries
SKF entry
Direct activity
allocation
Indirect activity
allocation
Order budget
9. Internal Orders (CO-OM-OPA)
You use internal orders to collect and control
according to the job that incurred them. You
can assign budgets for these jobs, which the
system monitors, to ensure that they are not
exceeded.
10. Profit Center Accounting (EC-PCA)
Profit Center Accounting evaluates the profit
or loss of individual, independent areas within
an organization. These areas are responsible
for their costs and revenues.
11. Profit Center Accounting (EC-PCA) (Cont.)
Profit
Center
Profitability
Segment
Cost Center
Internal
Order
Material
Asset
Sales Order
12. Product Cost Controlling (CO-PC)
Product Cost Controlling calculates the costs
that occur during manufacture of a product, or
provision of a service. It enables you to
calculate the minimum price at which a
product can be profitably marketed.
14. Profitability Analysis (CO-PA)
Profitability Analysis analyzes the profit or
loss of an organization by individual market
segments. The system allocates the
corresponding costs to the revenues for each
market segment.
Products
Customers
Sales Districts (i.e. USA West,USA East, Egypt etc.)
Others
15. CO Sub-modules Overview
CO- Planning Methods
Plan data transfer Manual entry
Copy existing data
Excel-Upload
New Plan
Plan Allocation
Final Plan