Controlling

ORGANIZATION STRUCTURE :

1) MAINTAIN CONTROLLING AREA ( 3 steps)

2) MAINTAIN NUMBER RANGES FOR CONTROLLING DOCUMENT
( Planning , Actuals ) DATA FLOWS FROM FI --------------->>>
CO ( COIN ,RKU1, RKu2 , RKU3) Actuals RKP1 , RKP2 , RKP3 =
Planning..
3) MAINTAIN VERSIONS (Budgets )

CEA = COST ELEMENT ACCOUNT = CONVERSION OF NORMAL GL

INTO COST OBJECT,/
THESE ARE COST CARRIERS . WAGES , FACTORY FUEL ,
FACTORY LIGHTING , CARRIAGE INWARD .)
F-02
WAGES A/C ..DR 5 cr
To Bank ac 5 cr?????? (P&L AC)

Plant 1 (100), Plant 2(120) , Plant 3 (80)

CCA = COST CENTER ACCOUNTING = WHICH OBSORBS COST =

COST CENTER WILL GIVE YOU AN IDEA WHERE EXACTLY THE COST
HAVE BEEN CAPTURED
Internal orders = this is used to view cost of specific task.
vehicle wise exp , ( Petrol , repairs , spare parts .)
telephone exp , events , promos ,trade shows , production order.

CEA = COST ELEMENT ACCOUNT =

CONVERSION OF NORMAL GL INTO COST OBJECT.
THESE ARE COST CARRIERS . WAGES ,
FACTORY FUEL , FACTORY LIGHTING , CARRIAGE
INWARD .)
F-02
WAGES A/C ..DR 5 cr
To Bank ac 5 cr?????? (P&L
AC)

Plant 1 (100) , Plant 2(120) , Plant 3 (80)

Two types :
Primary cost element : is created at two
levels (FI & CO)
1) How to create PCE at FI level ??? ---- FS00
2) How to create PCE at CO level ??? (KA01)