Controlling

In the Controlling (CO) module, the cost accounting is carried out within a controlling area. This isn't necessarily the same as FI, which presents accounts at a company code level. Figure C.3 shows a business setup for CO.

Plain English

Controlling Area A grouping that can be used to aggregate the control of several distinct companies.

Figure C.3. One way a company structure could be set up in CO.

The following statements will help you better understand CO:

  • A controlling area can contain one or more company codes.

  • A company code represents a legal entity. A business area is a lower division and is used only for internal accounting. ...

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