Understand how Controlling supports real business work.
Understand internal cost monitoring, cost centres, profitability analysis and management reporting. UTBROS explains where this module fits in a real organisation, the teams involved and the SAP concepts that support the work.
USED BY
cost and management-accounting teams
PROCESS FOCUS
cost centres, internal orders, allocations and profitability review
LEARNING OUTCOME
read internal cost and performance information for management decisions
What this course covers
- Purpose of Management Accounting and CO Components
- Controlling Area and Company Code Assignment
- Cost Center Master Data
- Cost Element Concepts and G/L Integration
- Activity Types and Statistical Key Figures
- Cost Center Planning and Plan/Actual Reports
- Cost Center Assessments and Distributions
- Internal Order Creation and Settlement Basics
- Profit Center Accounting Fundamentals
- Product Costing Overview and Cost Component Structure
- Profitability Analysis (CO-PA) Concepts
- Allocations: Cycles, Segments and Sender/Receiver Rules
- Budgeting and Availability Control for Internal Orders
- Variance Analysis Fundamentals
- Month-End CO Activities and Reconciliation
- Assessment vs. Distribution: Design and Troubleshooting
- Activity Price Calculation and Iterative Price Planning
- Product Cost Planning with Costing Variants and Valuation Variants
- Work in Process (WIP) and Results Analysis
- Production Variance Calculation and Settlement
- Material Ledger and Actual Costing Integration
- Margin Analysis (Account-Based CO-PA) Configuration
- Profit Center Derivation and Document Splitting Considerations
- Universal Journal Reconciliation and FI-CO Integration Issues
- Period-End Close Optimization and Root-Cause Analysis