Fundamentals of Controlling
The application component Controlling (CO) includes the following components:
• Overhead Cost Controlling (CO-OM)
• Process Costing (CO-OM-ABC)
• Product Cost Controlling (CO-PC)
• Profitability Analysis (CO-PA)
In addition, the application component includes Enterprise Controlling (EC), the following components:
• Profit Center Accounting (EC-PCA)
• Consolidation (EC-CS)
• Executive Information System (EC-EIS)
• Business Planning (EC-BP)
Accounting SAP R / 3 also includes several other application components, be differentiated for a controlling use can, for example
• Project System (PS)
Organizational structures in controlling
To obtain operational structures of a group or organization company's R / 3 are different in the application componential Units available. The organizational units may be independently defined in the application components from each other. The integration of the R / 3 system requires, however, a reciprocal correlation the organizational units.
In addition to the client group, for each application component OU is the parent, are for controlling other organizational units of meaning.
Within the component controlling the following organizational units are defined as:
Controlling area
Apart from the purely accounting matters, it is necessary to also provide logistical Aspects and business aspects of the internal power Delivery traffic capture true cost accounting, assessing and assigned.
The controlling area is the organizational unit of cost, are represented in which all internal transactions. To enable data transfer from the accounts (real-time) must be assigned to each company code a cost-accounting cycle.
There is the possibility of multiple company codes from the viewpoint of controlling together with the assignment to a controlling area. This company code cost possible. Condition is for a company code costing that accessed by all company codes on a common chart of accounts. The fiscal year variant controls the fiscal year and the number of periods. It must in controlling area and company code only in special periods differ.
Results pane
By defining a frame as a result of the organizational unit Controlling are flexible, sales market analysis to the individual products and product variants are available. Evaluations based on the cost of sales.
The results area is the highest reporting level for the result and analysis. The result area can have multiple controlling areas be assigned.
Basically, multiple result field structures can be defined. In practice, however, is usually only defined a structure and used since for each structure a variety of features and options analysis can be defined.
Through the integration within SAP R / 3 for controlling other units relevant. |
