MK IT Business Solutions

CO module

CO Module (Controlling), is used in SAP ERP system to provide a variety of methods to analyze the costs in terms of internal reporting and provide detailed analysis of profitability in comparison to that obtained from standard accounting reports. This allows companies to obtain reports tailored to their specific requirements for business analysis. The controlling module enables:

  • Planning and cost analysis for organizational structure of a company,

  • Monitoring the costs of certain activities or projects,

  • Analysis of production costs and obtaining the product price,

  • Analysis of profitability by product line, facilities, and other criteria,

  • Reporting on sales and profitability by market segments or groups of customers.


Controlling consists of master data, adjustments and reports needed to analyze income and expenses in one or more companies. It is provided by the following master data:

  • Elements of costs - the cost and revenue accounts,

  • Places of costs - Departments of the company,

  • Profit centers - areas of business, product lines or divisions,

  • Internal orders - projects or activities,

  • Functional areas – sales costs calculation,

  • Statistical data – non-financial statistics for the allocation or measurement of financial services,

  • Types of activities – work or other activity costs.


Business processes related to CO module:



Sub-modules of controlling module:

  • CO-OM - Overhead Management,

  • CO-OM-CCA – Calculation of cost location,

  • CO-OM-OPA - Calculation of internal orders,

  • CO-OM-CEL - Calculation of cost elements,

  • CO-OM-ABC - Calculation by the types of activities,

  • CO-PCA - Calculation of profit centers,

  • CO-PA - Profitability analysis,

  • CO-PC - Product costs.


This is only a brief description of the CO module for those who are first time to meet the SAP ERP system, for additional information, please contact us. Our team will gladly come to you to present all the modules you are interested in and answer all your questions.