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&
Controlling
Controlling provides you with information for management
decision-making. It facilitates coordination, monitoring and
optimization of all processes in an organization. This involves
recording both the consumption of production factors and the
services provided by an organization.
As well as documenting actual events, the main task of controlling
is planning. You can determine variances by comparing actual data
with plan data. These variance calculations enable you to control
business flows.
Income statements such as, contribution margin accounting, are
used to control the cost efficiency of individual areas of an
organization, as well as the entire organization.
Integration
Controlling (CO) and Financial Accounting (FI) are independent
components in the SAP system. The data flow between the two
components takes place on a regular basis.
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Scope of Modules
Basic Settings
Cost Centre Accounting
Internal Order
Profit Centre Accounting
Profitability Analysis
Overview of Product Costing
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Company. Code
Cost Centre
Accounting
Controlling Area
Profit Centre
Accounting
Internal Order
Controlling Area
Profitability Analysis
Product Costing
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Cost Centre Accounting
Cost Centre Accounting is used to analyze the overhead costs
according to where they were incurred with the organization
Purpose
You use Cost Center Accounting for controlling purposes within
your organization. The costs incurred by your organization should
be transparent. This enables you to check the profitability of
individual functional areas and provide decision-making data for
management. This requires that all costs be assigned according to
their source. However, source-related assignment is especially
difficult for overhead costs. Cost Center Accounting lets you
analyze the overhead costs according to where they were incurred
within the organization
Dividing an organization into cost centers allows you to follow
several goals, depending on the cost accounting method.
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internal orders throughout their entire life-cycle; from initial creation,
through the planning and posting of all the actual costs, to the final
settlement and archiving
Internal order management is the most detailed operational level of cost
and activity accounting. It can be used for:
Cost monitoring, for example, where costs need to be looked at from
object-related aspects, unlike in Cost Element Accounting or Cost Center
Accounting
Assisting decision-making, when you need to decide between in-house
production and external procurement
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Profitability Analysis
Profitability Analysis (CO-PA) enables you to evaluate market segments,
which can be classified according to products, customers, orders or any
combination of these, or strategic business units, such as sales
organizations or business areas, with respect to your company's profit or
contribution margin.
The aim of the system is to provide your sales, marketing, product
management and corporate planning departments with information to
support internal accounting and decision-making.
Two forms of Profitability Analysis are supported: costing-based and
account-based.
Costing-based Profitability Analysis is the form of profitability analysis
that groups costs and revenues according to value fields and costing-based
valuation approaches, both of which you can define yourself. It guarantees
you access at all times to a complete, short-term profitability report.
Account-based Profitability Analysis is a form of profitability analysis
organized in accounts and using an account-based valuation approach.
The distinguishing characteristic of this form is its use of cost and revenue
elements. It provides you with a profitability report that is permanently
reconciled with financial accounting.
Over view of Controlling
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Calculation of the cost of goods manufactured (COGM) and the cost of goods sold (COGS)
of a product
Analysis of the costing results using the various reports available
Provision of information for other SAP applications
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