1. AC040 Cost Management and Controlling
R/3 System
Release 46C
August 2001
Collection 13
Material number

2. R/3 SAP R/3 architecture SD FI MM CO PP FI-AA Client/Server ABAP/4 QAPS PM WF HR IS
R/3 System
Release 46C
August 2001
Collection 13
Material number

3. CO processes Overview CO  $ +ABC t CO OM PC Profit 1 12 $ 1 12 OM PCMM $ CO HR
+ABC AA t SD DM DM CO OM PC
Profit
Planing and integrated
planning 1 12
Postings to CO from other modules
Reporting tools  $
Transaction based
postings in CO
CO processes
Representation of your businessu in CO 1 12 OM PC
Profit
INT
EXT FI CO OM PC
Profit
Period end posting FI MM HR AA SD
Overview
of Controlling
R/3 System
Release 46C
August 2001
Collection 13
Material number CO
ASAP Introduction
Support of project flow
Summary
Navigation
Introduction

4. Enterprise Controlling
Accounting in R/3 EC
Enterprise Controlling
Consoli-
dation
Enterprise Planning
Profit Centers
EIS TR FI CO
Financial Accounting
TREASURY
CONTROLLING
Cash
Treasury
Funds
General Ledger
Payables/ Receivables
Assets
Cost Controlling
Revenue Controlling
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements. FI IM
Investments and Financing

5. Overview of CO ComponentsEC
Enterprise Controlling
Profit center accounting
Enterprise Planning
EIS
Consolidation CO CO CO
CONTROLLING
Overhead and
process costs
CONTROLLING
Product cost calculation
CONTROLLING
Profitability analysis
Cost/Revenue elements
Cost centers
Activities
Internal orders and projects
Activity Based
Costing
Sales analysis
of products and
services
Contribution margin
Profitability analysis
by organizational units
Product cost
planning
Sumiltaneous
calculations
Actual calculations
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.
Cost allocation by sources

6. CO Components in Mitas BranchesMC
Enterprise Controlling
Profit center accounting CO CO
CONTROLLING
Overhead costs
CONTROLLING
Profitability analysis
Cost/Revenue elements
Cost centers
Internal orders
Sales analysis
of products/goods
and services
Contribution margin
Profitability analysis
by organizational
units
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.
Cost allocation by sources

7. Controlling Architecture
CO- PA
Profitability
segment
Profitability Analysis
EC- PCA
CO OM
Overhead Cost Controlling
Cost Center
Internal Order
Profit Center Accounting
Cost Element Accounting FI
Financial Accounting
Asset
WIP
Stock
Revenue HR
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.
Human Resources
Procure
Product
Warehouse
Sales

8. Important Controlling Areas
Cost allocation according to source of costs
Overhead Cost Controlling
Profitability
Analysis
Planning
Price Calculation
Distribution
Assessment
Sales Planning
Drill- down- Reporting
Profit Centers
Analysis
Transfer Prices
Typical Controlling Activities
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

9. Purchasing organization
Organizational Units
Operating Concern
M001
CO- PA
Controlling area
M001
CO- OM
CO- PC
EC-
PCA
Emphasis:
External Accounting
Company codes
AT01, DE01 … FI
BA AT01
BA DE01… SD
Sales organization
AT01
Purchasing organization
AT01, DE01 …
Plant AT01 MM
Sales organization
DE01
Plant DE01
Sales organization …
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.
Plant … A A A
Emphasis: Logistics
Procurement and sales

10. Multiple Assignment Profit Center Accounting Operating Concern M001
CO PA
Profitability Analysis
Operating Concern M001
EC- PCA
Currency: EURO
CO PC
CO OM
Controlling area M001
Currency: EURO
Chart of accounts M001
Fiscal year variant K4
Profit Center Accounting FI
Company code AT01
Company code DE01 …
Currency: EURO
Chart of accounts M001
Fiscal year variant K4
Currency: EURO Chart of accounts M001
Fiscal year variant K4
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

11. Accounts and Cost Elements
Chart of Accounts M001
Financial Accounting
Financial Accounting 1 2 3 4 7 8 9
Revenue/
Inventory
change/
current
internal
activity
Current
assets
and short-
term
capital
Non-
operating
costs,
revenues
Material
inventory
Expense
accounts
Semi-finished
products
and finished
Closing 1
Current
assets
and short-
term
capital 2
Non-
operating
costs,
revenues 3
Material
inventory 5 6
Primary
CElems
Secondary
CElems
Secondary
CElems
Revenue
elements
Controlling
Profit Center Accounting
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

12. Cost Elements and Revenue Elements
Costs
Management level
Primary costs
Secondary costs
Predefined
by SAP
Primary CElem categories
Secondary CElem categories
CO master
data level
Primary cost elements
Secondary cost elements
M001 use only primary CE.
Primary CE categories :
- 1 Cost
- 11 Revenues (integration - SD)
FI master
data level
FI G/L account
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.
Chart of accounts M001

13. Master Data in Overhead Cost Controlling
Profit
Center
Accounting
Cost Center
Internal Orders
Process
Product Cost
Controlling
Cost
object
Profit Center
Profitability
Analysis
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.
Profitability
Segment

14. Cost Centers Cost Center Validity Period Communication Control Data
Basic Data
Cost Center
Address Data
Indicator
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

15. Cost Centers in Controlling area M001
Basic Data
Cost Centers in Controlling area M001
65xy CGS Germany – detail structure of CC
6820 CGS Italy
6830 CGS Spain
6840 CGS Austria
6860 CGS UK
6880 CGS France
6910 CGS Ireland
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

16. Internal Orders Order Type General Data Assignments Internal orders
Details
Period-End Closing
Control Data
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

17. True and Statistical Objects in CO
Cost Origin MM SD FI AA
True Objects
Statistical Objects
Cost
Center
Internal
Orders
Statistical
Order CO
Cost
Object
Statistical Project
Project
Profitability
Segment
Networks
Profit Center
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

18. Internal Order Types in M001:
ZCA1 M001 - Cars
ZFA1 M001 - Fairs
ZIN1 M001 - Inv.orders Moulds
ZIN2 M001 - Inv.orders R&D equipment
ZIN3 M001 - Inv.orders Software projects
ZPR1 M001 - R&D projects
ZPR2 M001 - Sales projects
ZPR3 M001 - Management projects
ZPR4 M001 - Internat.projects (e.g.SAP proj.)
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

19. 6840 6840 Master Data Groups M001 Cost Elements PL Cost Centers TOPM
Internal
Orders
ZFA1
Profit
centers
Personnel
6840
6840
Trade Fairs
Wages
Salaries F1 F2 F3
Domestic
Abroad
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

20. Planning and Planning Integration: Overview
Introduction to Planning
Planning in Cost Center Accounting using different Controlling methods
Integrated Planning Cycle
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

21. Copy Plan and Actual Data
Plan data
Actual data
Plan 2004
Version 1
Actual 2004
Copy:
Cost Centers
Profitability Segments . .
Plan data
Plan 2005
Version 1
Revaluation
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

22. Primary Cost Planning Cost Centers/Internal Orders
Cost Center: Production
Primary cost element
Direct labor costs
Indirect labor costs
Wages/salaries
Machines & equipment
Machine rental
Depreciation
490000
. . .
Fixed costs
300,000
100,000
130,000
400,000
50,000
. . .
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

23. Cost Allocation Methods for Planning
Costs
Cost Center
Overheads
Distribution
Assessment
Cost center 1
Cost center 2
Cost center 3
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

24. Pure Cost Allocations Simplest planning method
Cost center
Simplest planning method
Analysis: Plan/actual or actual/actual comparison
Cost center
Proftblty seg.
Order,
project
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

25. Assigning Planning Methods to Controlling Methods (1)
Simple planning options
for overhead cost
controlling
Only cost planning
Cost allocation using distribution and assessment
 Only possible to compare actual/actual costs and plan/actual costs
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

26. Integrated Corporate Planning
Strategic
Procedure
planned requirements
Sales Planning
LIS
Profit Planning
Sales
Cost of goods manufactured / sold
Template
Routing
Bill of material
SOP
LTP
Material Cost Estimate
Activity input quantity
Process Input quantity
Activity price
Process price
Cost center/
Activity type
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

27. Transferring Planned Values for Cost CentersPP
Activity Requirements
Cost Center
Production Planning HR
Personnel Costs
Personnel
COST CENTER PLANNING AA
Depreciation/Interest
Assets
Statistical Key Figures
Logistics Information System (LIS)
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

28. Posting to CO from Other Modules: Content
Postings
from
other
modules l
Statistical
and
real
postings
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

29. G/L Account (Bal. Sheet)
Posting Logic
FI Data Entry:
Item 001
- G/L Account (P&L)
- Amount
- Controlling Object
Item 002
- G/L Account (Bal. Sheet)
FI Document #
G/L Account
(P&L)
G/L Account (Bal. Sheet)
113100
Amount
Amount
CO Document #
Controlling Object
Cost element
(420000)
Amount
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

30. (with account assignment object)
Commitments MM CO
Purchase requisition
(with account assignment object)
Cost center 3105: Sales, vehicles
Celem Commit. Actual Assigned 
Purchase order 1 2
Cost center 3105: Sales, vehicles
Celem Commit. Actual Assigned
Goods receipt 
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

31. Transaction-Based Postings In CO: Contents
Postings in Overhead Cost Controlling
Postings in Cost Object Controlling
Postings in Profitability and Sales Accounting
Example Posting for Transfer Prices
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

32. FI CO Reposting Line Items Document no. 30012 473000 473000 113100
Kunde C
Kunde B
Kunde A
Document no
CCtr 2100
473000
473000
113100
10,000
-10,000
CCtr 2100
10,000
-10,000
CCtr 2200
473000
10,000
Doc. no
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

33. Period-End Postings in CO: Unit Contents
Overhead Cost Controlling
Cost Object Controlling
Actual Costing/Material Ledger
Profitability Analysis
Schedule Manager
Reconciliation Ledger
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

34. Periodic Activities in Overhead Cost Controlling
Cost Centers
Orders
Sending
Cost allocations - Accruals
(on CCtr only) - Periodic reposting - Distribution - Assessment
- Overheads - Order settlement
Cost Centers
Orders
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.
Receivers

35. Accrual Calculation: Percentage Method
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec
Wage costs
20,000
20,000
20,000
....
....
....
....
....
....
....
....
20,000
2,000
2,000
2,000
....
....
....
....
....
....
....
....
2,000
Rules for the periodic percentage method
Accrued vacation bonus (10% of wage costs)
Accrual cost object
(Cost center or order)
Accrual costs and
effective actual costs
Period 01 02 03 04 05 06
. . . 12
,000
, ,000
Paid vacation bonus:
24,000
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

36. Distribution Cost Center: Electricity Electricity 416100 +23 000.-
Electricity
January
Allocation Rule:
Fixed Percentages
30%
20%
50%
Production,
Pumps
Production,
Paints/ Solvents
Production,
Bulbs
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

37. Statistical Key Figure
Assessment
Cafeteria
,000
,000
,000
 9,000
,000
Assessment (cafeteria)
Salary costs January
Energy
Maintenance
Allocation Rule:
Statistical Key Figure
(Employees)
Employees 30
Employees 10
Employees 50
Corporate
Services
Vehicles
Marketing
,000
,000
,000
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

38. Overhead Overhead Rates Warehouse Warehouse Cost Center
Credit from overhead
calculation -200
Cost Object Costing sheet COGM
Oil Overhead for storage
1 barrel
Overhead
Percentage
20%
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

39. Orders Order Settlement Possible Settlement Receivers Debits - Credits
Cost center
Order
project
Proftblty segment
G/L Account
Asset
Sales order
with cost collector
...
Settlement
Options:
- By cost element or settlement cost element
- Settlement rule to all cost elements or differentiated based on origin layout
- Distribution: % / amount / equivalence number
Debits
- Credits
= Order balance
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

40. Example of Period-End Closing in CO-OM (1)
Asset Accounting
Human Resources
Investment Management
Overhead rates
Settlement of overhead cost orders
Accrual calculation
Periodic reposting
Distribution
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.
Assessment

41. Reporting Tools: Contents
Overview of Reporting
Report Writer Reports
Drilldown Reporting
ABAP List Viewer (ALV)
Report Definition with the Report Painter
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

42. Reporting Tools of CO Reporting tools: Report Painter/Report Writer
Drilldown reports
ABAP List Viewer (ALV)
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

43. Report Painter/Report Writer-
Cost Element/Cost Center Actual/Plan: Profitability Report
***** Cost Element/Cost Center Actual/Plan *****
Reporting period to Date 07/04/00
Cost Elements / Cost Centers Actual Costs Planned Costs Var. (abs.)
** Other administration costs 6,477, ,238, ,238,
2210 Energy 112, , ,
* Depreciation 112, , ,000.00
** Accrued costs 112, , ,000.00
2110 Goods receipt 566, , ,000.00
2120 Warehouse, receipt 849, , ,500.00
2130 Warehouse, issue 1,414, , ,
2310 Building admin. 590, , ,000.00
2320 Warehouse building 900, , ,000.00
2330 Production building 1,340, , ,000.00
* Assessment
2110 Goods receipt 1,277, , ,
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

44. Options in Report Writer Reports
Graphics
Internet
Summation Level
Export
** Debit
** Credit
** Overabsorption
Threshold Value
Print
Number Format
100.00
Call Report
100
Sort Rows
Show/Hide Rows
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

45. Sales Report: Divisions
Drilldown Reporting
Sales Report: Divisions
Periods 1 - 7, 1999
Characteristics
Division
Revenue
Cost of Sales
CM1
Customer group
Sales organization
Material group
01 Auto 1,000, ,000 20%
02 Bicycle , ,000 16%
03 Parts , ,000 30%
Division
Revenue - Divisions
Revenue 1,000,000
Cost of sales 800,000
CM1 200,000
CM1 % 20%
Sales & admin. 50,000
500000
250000
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.
Auto
Bicycles
Parts

46. Options for Drilldown Reporting
Other Reports
Currency Translation
Graphics
Print
Customer Group
Microsoft Excel
01 Retail 1,000,000
02 Wholesale 2,500,000
03 Investment1,500,000
04 Mail order 1,000,000
Microsoft Word
Hierarchies
Attributes
Street, City, Country
Display
Master Data
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

47. Interactive Information System
Account Actual Costs Plan Costs Var.(abs.) Var.(%)
rent 100, ,000
CO Documents
Rent 60,000 cost center Rent 30,000 cost center
Rent 10,000 cost center
FI Document
Debit Rent 10,000
Credit Bank 10,000-
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.

48. ABAP List Viewer CCtr CElem Total qty entered Unit 4220 619000 819,083
Column selection
Column set
Column name
Column name
Cost center
Costs
Cost element
Plant
Quantity
...
Unit
...
CCtr
CElem
Total qty entered
Unit
...
4220
619000
819,083 h
4220
619000
105,500 h
4220
620000
1001,000 h
Save as layout
4220
620000
1476,111 h
4230
619000
105,500 h
Layout Layout name Default setting
4230
619000
77,747 h
1SAP Primary cost posting
4230
619000
1102,800 h
2SAP Secondary costs: Activity
4230
620000
35,001 h
3SAP Sec. costs: Val. alloc.
4230
620000
3,125 h
Layout:
Name:
/AC040
4230
625000
10,000 h
Activity allocation
4230
625000
5,500 h
The CO components can be divided into various groups. The classification indicates the general purpose of a given component.
Management of an enterprise requires the use of different tools for different situations. If you want to analyze profit, for example, you need a tool appropriate to the desired perspective (for example, product profitability or the profitability of responsibility areas). To meet this requirement, profitability and sales accounting uses two tools (components): Profitability Analysis and Profit Center Accounting.
Likewise, Overhead Cost Controlling and Product Cost Controlling offer different tools to meet different types of management requirements.
User-specific
4230
625000
82,030 h