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.

1. my SAP ERP
Controlling

2. Agenda
 SAP Controlling Overview
 Controlling Sub-modules Overview

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.

4. Organizational Structure
Operating Concern
Controlling Area
Client
Company Code

5. SAP Controlling Sub-modules Overview
CO-CCA
CO-OPA
Controlling
CO-PCA
CO-PACO-PC
CO-CEA

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.

13. Product Cost Controlling (CO-PC) (Cont.)

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

16. CO Sub-modules Overview

17. Questions

18. THANK YOU