SAP Controlling(CO) Module provides supporting information to Management for planning, reporting and monitoring the operations of their business. Management decision-making can be completed with the level of information provided by Controlling module.

Below are the components of the Controlling(CO) Module: -

• Cost Element Accounting
• Cost Center Accounting
• Internal Orders
• Activity-Based Costing (ABC)
• Product Cost Controlling
• Profitability Analysis
• Profit Center Accounting

Controlling (CO) and Financial Accounting (FI) are independent components in the SAP system. The data flow between the above two components takes place on a regular basis.

The data flows automatically to Controlling from Financial Accounting. At the same time, the system assigns the costs and revenues to different Controlling (CO) account assignment objects, such as cost centers, business processes, projects or orders.

The relevant accounts in Financial Accounting (FI) are managed in Controlling (CO) as cost elements or revenue elements. This enables us to compare and reconcile the values from Controlling and Financial Accounting.