FI-CO ECC6

Controlling

Prepared by
M.S.N.Durga Prasad
Vijayawada
+91 9177648745/7207242947
msndurgaprasad@gmail.com
https://www.facebook.com/pages/Online-Tutorial-Point/302010406619928
 SAP CONTROLLING

SAP Controlling
It has 4 elements:
1. Cost Element Accounting
2. Cost Center Accounting
3. Internal Orders Accounting
4. Profit Central Accounting

Cost Element Accounting

Components of controlling which collects and summarizes posting that arise with controlling in a
reconciliation ledger. It classified the organization-valuated consumption of production factor, within
a controlling area. In brief, we can say cost element is nothing but a cost element items.
Maintain Controlling Area OKKP
Upto SPRO
Controlling General Controlling Organization Maintain Controlling Area
This step already created in G/L Accounting
Maintain Number Ranges for Controlling Documents KANK
Upto SPRO
Controlling General Controlling Organization Maintain Number Ranges for Controlling
Documents
Select Execute button
Give the Controlling are

Click on Maintain Group button (F6)

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Click on Create button

Group: Controlling document for MSMS
Ranges: 1 to 100000 (Enter)

Put cursor in our Cost Elements

Click on Assign Element group (F7)

Enter
msndurgaprasad@gmail.com +91 91776 48745
 SAP CONTROLLING

Assign the all elements

Save
Maintain Versions OKEQ
Upto SPRO
Controlling General Controlling Organization Maintain Versions
Select execute button
Select “0” plan version
Double click on Setting for Profit center accounting

Give Controlling area

Enter
Select New Entries button

Save

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Cost Element Accounting

Component of controlling which collect and summarizes posting that arise with controlling in the
reconciliation account ledger. It classifies the organizations valuated consumption of production
factor, within a controlling area. In brief, we can say cost element is nothing but a cost relevant item.
We can create the cost element in 3 ways:
1. Through FI
2. Through Controlling
3. Through batch input session (automatic creation of cost elements)
Creation of Cost Element through Finance FS00

Click on Edit Cost Element button

Click on Master data button

CElem Category (1 – Primary Cost/Cost-Reducing Revenue)

Click Save
msndurgaprasad@gmail.com +91 91776 48745
 SAP CONTROLLING

Creation of Cost Element through Controlling KA01

Accounting Controlling Cost Element Accounting Master Data Cost Element Individual
ProcessingCreate Primary
Enter Cost Element

Click on Master data button

Click save
Creation of Cost Elements through Batch Input Session
1. Make Default Settings OKB2
2. Create Batch Input Session OKB3
3. Execute Batch Input Session SM35
Make Default Settings OKB2
SPRO same path
Controlling Cost Element Accounting Master Data Cost Elements Automatic Creation of
Primary and Secondary Cost Elements Make Default Settings
Select Execute button
Give the Chart of Accounts

Save

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Create Batch Input Session OKB3

SPRO same path
Controlling Cost Element Accounting Master Data Cost Elements Automatic Creation of
Primary and Secondary Cost Elements Create Batch Input Session
Select Execute button

Select Execute button

Execute Batch Input Session SM35

SPRO same path
Controlling Cost Element Accounting Master Data Cost Elements Automatic Creation of
Primary and Secondary Cost Elements Execute Batch Input Session
Select Execute button

Select our Session

Click on Display Errors only
Click on Process button

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Change the Field Status group for cost elements FS00

Give the G/L Account
Click on Change button
Filed Status group Goo1 to G004

Creation of Cost Element Group KAH1

Accounting Controlling Cost Element Accounting Master Data Cost Element Group
Create

Click on Hierarchy key button

Give the Description

Click on Insert cost element button

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Assign the all cost elements

Cost Center Accounting

Cost Center is one of the production areas involves in producing a product; particular production point
of a company.
Set Controlling area OKKS
AccountingControllingCost Center AccountingEnvironmentSet Controlling Area

Enter
Creation of Cost Center KS01
AccountingControllingCost Center Accounting Master Data Cost Center Individual
Processing Create

Click on Master data button

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Cost Center Category (F – Production)

Click Save
Same procedure for Liquid/Gas & Packing
Creation of IT Service Cost Center

Cost Center Category (H – Service Cost Center)

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Creation of Cost Center Group KSH1

Accounting Controlling Cost Center Accounting Master Data Cost Center GroupCreate

Click on hierarchy key button

Give the description

Click on Insert Cost Center button

Click save
Creation of one more cost center group for service

Hierarchy key button

Click Save

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Change the field status variant OBC4

Double click on Filed status group button

Double click on G004
Double click on additional account assignment

Click save
Post a G/L document using Cost Center F-02

Enter

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Enter

Enter

Enter

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Click Select overview button

Click Save
Display of Cost Center Line Items Balance KSB1
AccountingControllingCost Center AccountingInformation SystemReports for Cost Center
AccountingLine items Cost Centers: Actual Line Items

Execute button
msndurgaprasad@gmail.com +91 91776 48745
 SAP CONTROLLING

REPOST OF COST CENTER

Post a G/L document F-02

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Click save
Repost of Cost Centres KB11N
AccountingControllingCost Center AccountingActual PostingsManual Reposting of
CostsKB11N – Enter

Save

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Display of Cost Center Line Items Balance KSB1

AccountingControllingCost Center AccountingInformation SystemReports for Cost Center
AccountingLine items Cost Centers: Actual Line Items

Execute button

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Planning of Cost centers KP06

Accounting Controlling Cost Center Accounting Planning Cost and Activity Inputs
Change

Click on Overview button

Click on Next Combination button

Save

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Vieew the cost centerwise report for with planning S_ALR_87013611

Accounting Controlling Cost Center Accounting Information System Reports for Cost
Center Accounting Plan/Actual Comparisons Cost Centers: Actual/Plan/Variance

Execute button

Induvial wise reports for Cost Centers S_ALR_87013612

Accounting Controlling Cost Center Accounting Information System Reports for Cost
Center Accounting Plan/Actual ComparisonsRange: Cost Centers

Execute button

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Internal Orders
* It is a short-term task or job.
Inter order means short-term task of job. There are 4 types like seasonal type /accrual deferral orders.
Internal order can be used for monitoring the short term job, monitoring the cost and the revenue of a
service ongoing cost control.
The 4 types:
1) Overhead orders – this occurs on finished product
2) Investment orders – this occurs on unfinished product
3) Accrual Orders – this is on finished product (capitalizing) (e.g. asset purchase)
4) Real/true orders – this is on finished product
Creation of Internal orders type KOT2 or S_ALR_87005266
Accounting Controlling Internal Orders Master Data Current SettingsOrder Types
New entries button

Enter

Click save

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Click on Assign/Change Interval button

Select our order type (TMVV)

Click on Assign Element/Group button

Enter

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Create internal order KO01

Accounting Controlling Internal Orders Master Data Special Functions Order Create
Enter Order Type

Click on Master data button

Click on Control data tab

Click save

Note:
Statistical Order: it determinates an order is statistical; the cost it contains are for information only.
You cannot settle a statistical order or apply overhead to it. If you set this indicator, it is used as a
default value, when you create a new order of the affected order type.
(not an actual amount)

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Creation of one more oreder

Creation of Order Group KOH1

Accounting Controlling Internal Orders Master Data Order GroupCreate
Enter Order Group

Click on Hierarchy button

Give the Description
Click on Insert order

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Save
Creation of G/L Account FS00

Creation of Field Status Group for Internal Order OBC4

Double click on Field status group

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Select G004 click on Copy as button

Change G004 to Goo2 (Internal Orders

Double Click on G002

Double click on Additional account assignments

Save
Change the Field status Group for Petrol Expenses FS00

Save
Create the Cost Element for Petrol Expenses KA01

Save

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Post a G/L document using Internal Orders F-02

Save
msndurgaprasad@gmail.com +91 91776 48745
 SAP CONTROLLING

Go & View Internal Order wise Report KOB1

Accounting Controlling Internal Orders Information System Reports for Internal Orders
Line Items Orders: Actual Line Items

Execute

Planning of Internal order KPF6

AccountingControllingInternal OrdersPlanningCost and Activity InputsChange

Click on Over Screen Button

Click on Next Combination button

Click save

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Display of Internal order wise report Plan/Actual/Variance S_ALR_87012995

AccountingControllingInternal OrdersInformation SystemReports for Internal
OrdersPlan/Actual ComparisonsList: Orders

Execute

Display of Internal order Group Plan/Actual/Variance S_ALR_87012993

AccountingControllingInternal OrdersInformation SystemReports for Internal
OrdersPlan/Actual Comparisons Orders: Actual/Plan/Variance

Execute

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Profit Center Accounting

Role of profit center controlling/accounting:-
- EIS (Execute Information Services)
- CS (Consolidation Report) – like group report
- PCA (Profit Center Accounting)
PCA can be approached/done in 2 ways:
1) Cost of goods sold
2) Period accounting
Cost of goods sold
 This is used to calculate the operating profit by means of product wise. (Operating profit =
the profit of earned after deducting expenses of manufacturing a product)
 By using this approach, you can get the profit accurately.
Period accounting:
 This is used to calculate the operating profit monthly wise.
 Accurately on the profit is not accurately possible because it is calculating on monthly wise.

** SAP suggested following the Cost of sales accounting (cost of goods sold approach)

Profit center
It is a small organization unit of a company. It is used to calculate operating profit in the company.
(Note: It is accurate)
Maintaining controlling area setting OKE5
Upto SPRO
ControllingProfit Center AccountingBasic SettingsControlling are SettingsMaintain
Controlling are Settings
Select Execute button

Save
Create Dummy Profit Center KE59
Upto SPRO
ControllingProfit Center AccountingMaster data Profit CenterCreate Dummy Profit Center
Double click on EC-PCA: Create Dummy Profit Center

msndurgaprasad@gmail.com +91 91776 48745

 SAP CONTROLLING

Select Basic data

Save

msndurgaprasad@gmail.com +91 91776 48745