SAP2School.com
2008
Overview of Controlling
Unit Objectives
Explain the basic integration points between CO and other SAP modules
CO
Internal Accounting
Cost Accounting
Managerial Accounting
Management Accounting
Different Valuations
Flexibility
Tax
audit
External Accounting
Financial Statements
Legal Requirements
Standards
FI
Controlling
ECPCA
Activity-Based Costing
Profitability Analysis
Profit Center Accounting
Cost
Center
Acc.
InternalOrder/
Order/
Internal
Project
Project
Activity
Based
Costing
Business
Business
Process
Process
Profit Center
Accounting
CostCenter
Center
Cost
PROFIT
CENTER
1
PROFIT
CENTER
4
PROFIT
CENTER
2
PROFIT
CENTER
5
Profit
Center
Profitability Analysis
Profitability
Segment
PROFIT
CENTER
3
CO
PA
CO
OM
Profitability Analysis
Cost Element
Accounting
Primary Cost
Element
Product
Cost
Controlling
Activity
Secondary Cost
Element
Revenue
Element
Overhead
Order
Process
Process
CO
CEL
CO
PC
ECPCA
Actual Costing /
Material Ledger
Quantity Structure:
PP Master Data
Preliminary Costing,
Simultaneous Costing
Quantity Structure:
Material movements
BOM
Routing
Planned
costs,
Actual
costs
Value Structure
Prices for Materials
Prices for Activities
Prices for Processes
Overhead
Order
Material
$
Labor
$
Overhead $
Process
$
Total
...
Final Costing
Period-End Closing
Work in process
Scrap
Variances
Process
Value Structure
Material movements
Material Ledger
Settlement
Cost estimate:
Standard costs
Material Settlement:
Actual Costs
Profitability Accounting
Company
Market
COPA
SD
Billing Document
SD
Market Segments:
Customer, Product,
Product Group,
Distribution Channel
Profitability Analysis
CO-PA
goods/services
PrCtr 1
M
ECPCA
Revenue
Company
Billing Document
SD
Company
PrCtr 4
PrCtr 2
Company
Utility Costs
Revenue
PrCtr 3
PrCtr 5
Profit Center
Accounting
Overhead Cost
Controlling
Cost Center Acc.
Activity
Based
Costing
Overhead
Order Acc.
Product Cost
Controlling
Cost
Object
CO
PrCtr 1 PrCtr 4
PrCtr 2
Profitability
Analysis
PrCtr 3
PrCtr 5
Profit
Center
Profitability
segments
FI
AA
HR MM
SD
FI
MM
SD
PP
PP
HR
FI
SD
PP
Product Cost
Controlling
Profit
Center
Acc.
PrCtr 1 PrCtr 4
PrCtr 2
Cost
Object
CO
Profitability
Analysis
Profitability
segments
PrCtr 3 PrCtr 5
Profit
Center
Task List
Task List
Doc Owner
Doc Owner
Month M T W Th F
Month M T W Th F
NOV 1999
01 02 03 04
Day -2
07 08 09 10
13 14 15 16
19 20 21 22
SD
MM
Day -1
Run WIP Calculation
Settle Production Orders
Run Internal Order Settlements
8:00
Day -0
Roll Material Master Ledger
FI
AA
9:00
Description
Description
8:30
PP
9:30
10:00
10:30
HR
Activity
Based
Costing
Product Cost
Controlling
Profit
Center
Acc.
PrCtr1PrCtr4
PrCtr2
Cost
Object
CO
Profitability
Analysis
Profitability
Segments
PrCtr3PrCtr5
Profit
Center