SAP CO: involves methods to view and organize costs that are required for financial reporting. Controlling module enables one to plan, track, perform and report about costs.
The CO (Controlling) Module has several sub modules as follows:

  • Cost Element Accounting
  • Cost Center Accounting
  • Internal Orders
  • Product Cost Controlling
  • Profitability Analysis
  • Profit Center Accounting
  • Activity-Based Costing
  • Overhead Cost Controlling
  • Material ledger

Cost centers comparison: Actual/