Business Area Sub-Grouping Transaction Code

Acct. Pay. MK03 Display Vendor Master

FK10 Display Vendor Account Balance

FBL1 Display Vendor Account Line Irems

FB03 Invoice Retrieval FI

MR3M Invoice Retrieval MM

ME23 Display Purchase Order History

MR02 View Blocked Invoices

ZMRXRR055 GR/IR Reconciliation - Material Account

Acct. Rec. VF03 Display an Invoice v45b

Cost Accounting Cost Accounting - CCA/PCA Master/Date

KSH1 Create Cost Center Group

KSH2 Delete/Change Cost Center Group

FSP3 Display G/L Account Posting COA

FSS3 Display Account in Company Code

KS03 Display Cost Center

KSH3 Display Cost Center Group

KA03 Display Cost Element

KAH3 Display Cost Element Group

KE53 Display Profit Center

KCH3 Display Profit Standard Hierarchy

 KK03 Display Stat Key Figure

KBH3 Stat Key Figure Group

Cost Accounting - Cost & Profit Center Planning

KP06 CC-Input/Change Budget Plan(Cost Element Planning

KP46 CC-Input/Change Budget Plan(Cost Element Planning

KP26 Input or Chg Activity Type or Price Planning

KSU7 CC-Create Plan Assessment Cycle

KSU8 CC Planned Assessment Cycle/ Change

KSU9 CC Planned Assessment Cycle/ Display

KSUA CC Planned Assessment Cycle Delete

KSUB CC Execute/Reverse Plan Assessment Cycle

KSV7 CC Planned Distribution Cycle - Create

KSV8 CC Planned Distribution Cycle - Change

KSV9 CC Planned Distribution Cycle - Display

KSVA CC Planned Distribution Cycle - Delete

KSVB CC Planned Dist. Cycle - Execute/Reverse.

KP97 CC Copy Plan Version

KPMN CC Set Planner Profile

KSMN Define Report Currency

KSMN Define Selection Criteria for Cost Center Reports

7KE1 CC Input/Change Budget Plans (Acctg. Planning.)

7KE5 CC Stat Key Figure Planning.

Cost Accounting - Period End Accounting.

F-02 Create various types of Journals.

FB11 Display/Complete/Post a Parked or Held Doc

FB08 Reverse an Individual GL Posted Document

FB04 Display Changes to a Document

FB02 Change Document Header

FB09 Change Document Line Items

FBS1 Create Accrual/Deferral w/out a Reference Doc.

F.81 Create an Accrual Reversal Entry

F.80 Mass Reversal of Documents.

FB03 Display a Document

FS10 Create Work list and/or Display Gen Ledger Bal

FYLS """"

FBL3 Display General Ledger Line Items

KSH1 "CC Create a ""Local"" Cost Center Group"

KSH2 "CC Change a: Local"" Cost Center Group"

KSV1 CC Create an Actual Distribution Cycle

KSV2 CC Change Actual Distribution Cycle

KSV3 Display Actual Cost Center Distribution cycle

KSV4 Delete Actual Distribution Cycle

KSV5 CC Execute or Reverse Actual Dist. Cycle

KSU1 CC Create an Actual Assessment Cycle

KSU2 CC Change Actual Assessment cycle

KSU3 CC Display Actual Assessment Cycle

KSU4 CC Delete cost Center Actual Assessment Cycle

KSU5 CC Execute/Reverse Actual Assessment Cycles

4KE1 PC Create Actual Distribution Cycle

4KE2 PC Change Actual Distribution Assessment Cycle

4KE3 PC Display Actual Distribution Cycle

4KE4 PC Delete Actual Distribution Cycle

4KE5 PC Actual distribution Cycle Execute

3KE1 PC Create Actual Assessment Cycle

3KE2 PC Change Actual Assessment Cycle

3KE5 PC Execute Actual Assessment Cycle

KB31 CC Post Actual Statistical Key Figures

3KED PC Post Actual Statistical Key Figures

F.5D Calculate BS Readjustment for PCA

1KEK Transfer Payables & Receivables.

KE5T Reconcile FI to PCA

ZFAF Create Affiliate Invoice

KOK5 Create/Maintain Storeroom & Maint. Order Group

K086 Settle Maint. Orders

CO88 Settle Process Order - Collective Process

KOB1 Report-Generate Actual Cost Line Item Rpt. Orders

KSB1 Report-Generate Actual Cost Line Item Rpt. Cost Centers

KE5Z Report-Generate an Actual Line Item Rpt. for PCA

SARP Generate Transit Materials from Custom Reports

Generate a Purchase Price & Exchange Rate Variance Report

Generate Production Order variance Report

 SART Generate a COPS Reclassification Report

Generate a FPLC Mix-Adjustment Report

Generate a COC Cost Element Actual vs. Budget Report

Generate a COC Cost Center Actual vs. Budget Report

Generate a Cost Center Actual/Plan/Variance Report

Generate an EC-PCA Actual Line Items Report

Generate a TDC PCA Analysis Report

GR55 Generate a PCA Actuals Report

SART Generate a COPS Reclassification for Carrier Sales Report

SA38 Generate a FPLC Mix Adjusted Report

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Labels: CO, Transaction codes

Controlling ::: Org Structure

Controlling:

Org Structure:

Client

Operating Concern

Controlling1 Controlling 2
 |

Co. Code 1 Co.Code2

Controlling: Controlling is nothing but a organizational structure with cost accounting environment
where revenues and costs are monitored controlling is used for minimize the cost.

If an organization divides their accounting operations into i.e. Internal Accounting and External
Accounting.

Controlling represents an internal accounting

Controlling provide with information for management decision making.

It facilitates co-ordination, monitoring and optimization of all process in an organization.

Controlling involves recording both the consumption of production factors and the services provided by
an organization

Sub Modules in Controlling

1. Cost Element Accounting

2. Cost Center Accounting

3. Internal orders

4. Activity Based Costing

5. Product Costing

6. Profitability Analysis

7. Profit center Accounting.

Controlling Area: It is a highest organizational unit in controlling. One controlling area can be assigned
to many co. codes

All the co. codes can maintain different currency, no problem, but all the co. codes has to maintain same
operating chart of accounts and fiscal year.
-If we assign more than one co. code to one controlling area, then we need to note the following points

1. We need to use a consistent chart of accounts i.e. same operating COA

2. The fiscal year variant in co code must match the fiscal year variant in the controlling area.

3. You should execute period end closing in controlling for all company codes at the same time.

Other wise would be too much time consuming.

Whenever execute period end closing, it possible only after closing FI.

4. If you use one controlling area, you can use only one operating concern.

**** Cross company code controlling postings that can be displayed in the reconciliation ledger.

Assignment of Controlling Area to Plant:

Each plant is assigned to company code

As a company code is assigned to a controlling area.

We can also easily derive the relationship from the controlling area to plant.

Controlling

Company code1 Company Code 2

| \ / |

Plant Plant Plant

Versions: We can used versions to create independent data groupings in planning and in
actual. *versions are defined at client level

Operating Concern: It is the highest hierarchy in controlling profitability analysis (COPA). All the
controlling areas can be assigned to operating concern to get the profitability as per market segment.
 An operating concern is the central organizational structure in profitability analysis.

Each operating concern represents an area in which a market segment of a business can be
monitored and its profitability analyzed.

A corporate group usually maintains only one operating concern. This operating concern is
assigned to all existing controlling areas.

That assigns their cost to that operating concern. Revenues are assigned directly to Operating
concern from FI.

Operating concern can be created at

*Controlling level or above

*Company code level or above.

Cost Center Accounting: Cost Center is a area of responsibility where costs are incurred. Cost center
represents a small unit of responsibility with in the organizational structure.

Cost Element Accounting: It describes origin of cost. Cost element is used for representing specific costs
incurred by the organizations. Where actual expenditure takes place.

Cost element classifies the organizations valuated consumption of production factors within a
controlling area

CEA is two types

1. Primary Cost Element: Primary cost element can be created for FI & CO. Direct posting a fixed
amount to an account by specifying account no.

Primary cost element generates an account of consumption of production factor externally. Here
allocation & settlements possible. When ever you are creating primary cost element, it can be
corresponds to GL accounts.

2. Secondary Cost Element: It origins at an account of production factor internally. Secondary cost
element does not corresponds to any GL account in FI
Here allocations are possible, settlements are not possible

System determines an account automatically while posting. No account number is allowed is to be

posted.

Cost Element Category: The classification of cost elements according to their usage or origin.

e.g. material cost element

Settlement cost element for orders

Cost element for allocating internal activities.

Cost Element Category Types:

1-Primary cost/cost reducing revenue

3-Accrual/deferral per charge

11-Revenues

12-Sales Deduction

22-External settlement.

Cost Element group: Cost Element group is an organizational entity that combines cost elements of the
same type.

e.g. can be used reporting purposes.

Revenue Element: An object that records the value of operating sales within the controlling area.

Each revenue element corresponds to a revenue account in a chart of accounts.

Primary cost element can be created FI level (FS00) and CO level (KA01).

Functional Area: Functional area used to categorize an organization according to functional aspects such
as Manufacturing, administration, sale & distribution, R&D etc.
Cost Center: Cost Center is an organizational unit within the controlling area that represents a location
of cost incurrence.

-Functional Requirements

-Allocation criteria

-Physical Location

-Responsibility for costs.

Cost Center Category: An attribute that determines the type of cost centers.

e.g -Production cost centers

- service cost centers.

-Administration cost center

-Development cost center

-Logistics cost center.

Cost Center Hierarchy: That indicates hierarchy of cost center groups in which all cost centers within the
controlling area.

e.g. its use consolidation reports.

Cost Center Tab: (KS01) Basic data, control, templates, address, and communication, history.

Cost Center Group: A hierarchical group of cost centers and organized according to selected criteria.

Internal Orders: This will be useful to know item wise cost like Raw material consumption for a
particular period. To monitor collect the cost internal orders are used.

Internal orders are used to plan, collect & settle the cost of internal jobs and tasks.

Internal orders are used to plan, collect and analyze the cost arising from internal activities.

Internal orders are used for the following purposes.

 *Monitoring the costs of short-term-jobs.

*Monitoring the cost and revenues of a specific service.

*Ongoing cost control.

e.g. to know the cost of individual activities. i.e. telephone cost.

Internal Orders Categories:

1. Overhead Order: For short-term monitoring of the indirect cost arising from jobs. They can also
be used in continuous.

2. Investment Order: Monitor investment costs that can be capitalized and settled to fixed assets.

3. Accrual Orders: period Based

4. Order with revenues

5. Model order.

Object Class: The object class categories the object in the controlling application component according
to their managerial purpose and makes it possible to analyze flows of costs according to managerial
aspects.

The R/3 system contains the following object classes

-overhead cost

-production

-investment

-profit analysis.

**Object class is used to classify controlling object such as cost centers, orders and cost objects and to
display the cost flow within controlling from a business prospective.

Order Type: The order type sub-divided orders, according to their purpose.

*Each order type contains numerous pieces of information which are necessary to managing the orders.

*Order types are defined at client level

e.g. Production order, maintenance order, capital investment order, marketing orders.

Real Orders: Real orders are the cost objects. Later we have to do settlement to the particular receiver
object.

e.g. Vehicle is used for all departments.

The expenses incurred for maintaining that vehicle will be added to the order. Based on the mileage
used by each department, we can settle the expenses to different cost centers by using statistical key
figures.

Statistical Orders: These are used for information purpose. Settlements are not possible here. E.g.
create statistical order for each account wise.

Profit Center: It’s an opportunity to know the profit for a particular product; product wise, location wise,
business area wise. We will create profit center or to know individual profit for each product we use or
profit center is the management oriented organization unit used for internal controlling purpose. We
have to segregate the each product cost into different profit centers. To analyze the area of
responsibility we will create profit center.

Activity Type: It defines main functions and services provided by a cost center & used as cost object like
cost center internal orders etc.

Re-Post Line Item:

When we want to transfer amount from one cost center to other cost center with out FI entry, we
use repost line item.

It takes must FI reference documents.

Re-Post Cost: If you want to transfer amount from one department to other department

e.g. Cost from service to Production.

Statistical Key Figures: These are certain non financial statistical data measured for a cost center which
when compared tot hat total of such data of all cost center yields a ratio that can be used for allocation
or planning.

Assessment: This is used for allocation of costs transferring primary and secondary cost from sending
cost center to receiving cost objects.

Distribution: This is used for allocations of primary cost to cost center. The receiving cost center will
have the information on primary cost elements. The procedure is similar to period reposting.

Product Cost: Valuation of Inventories will be done (W-I-P, Finished Goods).

Profitability Analysis: This is meant for decision making and reporting purpose. To know the profitability
product wise, sales organization wise, customer wise we use it.

Analyze the profit or loss of an organization according to individual market segment.

Profitability Analysis provide on the basis of Decision making, Customer Selection, Price
determination.

Analyzes the profit or loss of an organization according to individual market segment.

Profitability Segment:

-The operating concern is divided into individual market segment for which profitability analyses can be
carried out.

-In profitability segment is defined by a combination of characteristic values.

e.g. Customer, sales organization, Distribution Channel, Product, Divisions etc. are the
Characteristics.

Object of Co-PA: is to support sales product management, corporate wide planning and decision making
using external view from a market oriented perspective.

-*Normally the largest amount of data transferred into CO-PA is from SD billing Doc.
These are two types:

a. Costing Based Profitability Analysis: This type of analysis is primarily design to let you analyze
profit quickly for the purpose of sales management.

CO-PA is not updated until the billing document is created, at which time COGS, revenues, discount,
freight and etc..

**When ever we are following cost based CO-PA value fields must. The value fields contain amount
and quantities that were updated or planned for particular.

b. Accounting Based Profitability Analysis: This type of profitability analysis enables you to
reconcile cost and financial accounting at any time using accounts.

Account based CO-PA created to allow to users to reconcile CO-PA data to FI data.

It captures values according to the account posted to instead of values fields.

In account based CO-PA, COGS is updated in CO-PA at the time of delivery (goods Issue), remaining
updated at the time of billing.

The Main difference of Acct based COPA and Costing Based COPA

|-------- Acct----- Delivery

COGS---------|

(Updated in COPA)|--------Cost------Billing

*****WE can assign multiple controlling areas to One Operating Concern.

***Operating Concern is the highest level hierarchy in controlling.

Derivation Rule: All characteristics are populated via derivation. A rule that you define in characteristics
derivation using ‘If-Then’ logic, which controls how certain target characteristic values are derived
automatically from source characteristics values.

e.g. Derive “sales Region” from Country

| |

Characteristic Source.

Source Fields:

you can used the following operating concern fields as source fields.

e.g. All fixed characteristics.

All user defined characteristics

All characteristics copied from SAP tables.

Target Fields: All the user defined characteristics and all copied from SAP tables

Validation: A validation is a valuable tool that can be used in many of the financial, controlling and asset
accounting.

Validations are used to check settings and return a message if the perquisite checks condition is not
met.

Substitution: Substitutions are similar to validations; they actually replace and fill in field values behind
the scenes without the user’s knowledge unlike validations that create on-screen message to the user.

Client Copy: This application in particular to copying the entire customizing environment of the source
client to target clients either within one sap system or to a different sap system.

User Exit: Customer Enhancements

A point in an sap program where a customers own program can be called.

Customer Enhancement: An adjustment to the standard sap system, requested by the customer.

SAP designs empty modification modules at particular points in the standard system where customer
enhancements are anticipated. These modules known as exits.

Sand Box Client: Accelerated SAP. In the development system, a client other than the official
customizing client, used for testing the applications and customizing function.

It is created as a copy of the SAP reference client (000) the entire implementation team has access to
this client for experimentation and education. The sand box client can be used to test changes to
essential structures, such as the number of company codes and to ensure that these changes will work.

**we raise invoice, local currency i.e. company code currency f-43

We clear invoice with foreign currency f-53

Steps: define reason code obbe

Define account for payment difference obxl i.e. automatic transfer for payment difference.

Statistical Key Figures: Statistical values describes in cost centers internal orders, business processes
and profit center accounting

There are two types of statistical key figures i.e. fixed values and total values.

Fixed Values: Fixed values are carried forward from current posting period to all subsequent serials.

Total Values: Total values are posted in the current posting period only.

Creation of statistical Key figures screen KK01

Statistical Key figures unit may be by way of measuring H-Hours, Ea-Each and

LBS-Pounds.
Account Determination (CO): A procedure that determines adjustment accounts for reconciliation
posting between CO and FI manually or automatically by means of substitutions.

(FI) An automatic function that determines the accounts in posting amounts in financial accounting.

Reconciliation Ledger: Reconciliation ledger used for summarized display of values, that appear in more
detailed from in the transaction data.

Function: Reconciles controlling with financial accounting

Provides an overview of all costs incurred.

In CO area activate the R.Ledger OKKP

In case you don’t want to activate KALB

Cost Objects: The unit of output resulting from the value added process with which costs are identified
according to how they are incurred.

i.e. 1. Provided cost conductors.

2. Production orders.

3. Process orders.

What are the Controlling Objects?

-cost center

-orders

-projects

-networks

-Sales Orders

-Cost Objects

-Profitability segment

-Business process
What are the Basic setting in your client?

-Chart of Accounts

-Fiscal Year

-Currencies.

Account Assignment Objects: Assigning the information from GL accounts to the controlling objects
using account assignment objects.

GL acct ----- Cost Object

Salary Acct Cost Center i.e. Service cost center

Profit Center Accounting: Profit center accounting is an organizational unit in accounting that reflects a
management oriented structure of the organization for the purpose of internal control.

Purpose: Operating results from profit center can be analyzed using either the cost of sales approach or
the period accounting approach.

Difference Between the Cost Center and Profit Center

Cost Center Represent a location of cost incurrence

Cost Center responsible only reduction of cost.

Profit center determine profit or loss from particular segment.

Profit center responsible both costs and revenues.

Business Area vs. Profit Center

Both are responsible for particular segment wise