SAP CO Tutorial – Controlling Functional Module

SAP CO ( Controlling ) is on the functional module and it provides you with information for management decision-making. It facilitates coordination, monitoring and optimization of all processes in an organization. This involves recording both the consumption of production factors and the services provided by an organization.

Controlling (CO) and Financial Accounting (FI) are independent components in the SAP system. The data flow between the two components takes place on a regular basis. Some of the main components of SAP CO module are

• Cost Element Accounting
• Cost Center Accounting
• Internal Orders
• Activity-Based Costing ( ABC)
• Product Cost Controlling
• Profitability Analysis
• Overhead Cost Controlling
• Profit Center Accounting.

SAP CO Module Components – Full list

Here is the list of application components (Sub modules) coming under Controlling module in SAP. List provides component short-form, its purpose and the package it belongs to.

1. CO → Controlling → Package (HLA0009400)
2. CO-OM → Overhead Cost Controlling → Package (HLA0009408)
3. CO-OM-ABC → Activity-Based Costing → Package (HLA0009441)
4. CO-OM-ABC-MD → Master Data → Package (HLA0001396)
5. CO-OM-ABC-PL → Process Costs: Plan Postings → Package (HLA0001397)
6. CO-OM-ABC-PO → Process Costs: Actual Postings → Package (HLA0001398)
7. CO-OM-ACT → Activity Types → Package (HLA0009403)
8. CO-OM-CCA → Cost Center Accounting → Package (HLA0009401)
9. CO-OM-CCA-BU → Cost Center Budgeting → Package (HLA0001392)
10. CO-OM-CCA-CL → Period-End Closing → Package (HLA0001394)
11. CO-OM-CCA-CM → Commitments and Funds Commitments → Package (HLA0001393)
12. CO-OM-CCA-MD → Master Data → Package (HLA0001389)
13. CO-OM-CCA-PC → Planning Closing → Package (HLA0001391)
14. CO-OM-CCA-PL → Cost Center Planning → Package (HLA0001390)
15. CO-OM-CCA-SU → Cost Center Summarization → Package (HLA0001395)
16. CO-OM-CEL → Cost Element Accounting → Package (HLA0009409)
17. CO-OM-CEL-CE → Cost Elements → Package (HLA0001386)
18. CO-OM-CEL-RE → Reconciliation of Financial Accounting and Controlling → Package (HLA0001387)
19. CO-OM-IS → Information System, iViews → Package (HLA0009411)
20. CO-OM-IS-BP → Business Process Reports → Package (HLA0001436)
21. CO-OM-IS-CC → Cost Center Reports → Package (HLA0001434)
22. CO-OM-IS-CE → Cost Element Reports → Package (HLA0001433)
23. CO-OM-IS-IO → Internal Order Reports → Package (HLA0001435)
24. CO-OM-IS-US → User-Defined Reports → Package (HLA0001437)
25. CO-OM-OPA → Overhead Cost Orders → Package (HLA0009402)
26. CO-OM-OPA-BU → Order Budgeting → Package (HLA0001405)
27. CO-OM-OPA-CL → Periodic Order Closing → Package (HLA0001407)
28. CO-OM-OPA-CL-IC → Interest Calculation → Package (HLA0100145)
29. CO-OM-OPA-CL-OS → Overhead Rates → Package (HLA0001409)
30. CO-OM-OPA-CL-PT → Periodic Reposting → Package (HLA0001408)
31. CO-OM-OPA-CL-SE → Order Settlement → Package (HLA0001410)
32. CO-OM-OPA-CM → Commitments and Funds Commitments → Package (HLA0001406)
33. CO-OM-OPA-MD → Master Data → Package (HLA0001399)
34. CO-OM-OPA-PL → Order Planning → Package (HLA0001400)
35. CO-OM-OPA-PL-MA → Manual Order Planning → Package (HLA0001401)
36. CO-OM-OPA-PL-OS → Overhead Rates → Package (HLA0001403)
37. CO-OM-OPA-PL-PT → Periodic Transfers → Package (HLA0001402)
38. CO-OM-OPA-PL-SE → Order Settlement → Package (HLA0001404)
39. CO-OM-OPA-SU → Order Summarization → Package (HLA0001411)
40. CO-OM-PRO → Overhead Projects → Package (HLA0001412)
41. CO-OM-PRO-AC → Actual Costs → Package (HLA0001426)
42. CO-OM-PRO-BU → Project Budgeting → Package (HLA0001421)
43. CO-OM-PRO-BU-AL → Budget Allocation → Package (HLA0001422)
44. CO-OM-PRO-BU-AV → Availability Control → Package (HLA0001425)
45. CO-OM-PRO-BU-RE → Budget Release → Package (HLA0001424)
46. CO-OM-PRO-BU-UP → Budget Update → Package (HLA0001423)
47. CO-OM-PRO-CL → Periodic Project Closing → Package (HLA0001427)
48. CO-OM-PRO-CL-IN → Interest Calculation → Package (HLA0001430)
49. CO-OM-PRO-CL-OS → Overhead → Package (HLA0001429)
50. CO-OM-PRO-CL-PT → Periodic Reposting → Package (HLA0001428)
51. CO-OM-PRO-CL-SE → Project Settlement → Package (HLA0001431)
52. CO-OM-PRO-IS → Cost Information System → Package (HLA0001432)
53. CO-OM-PRO-MD → Master Data → Package (HLA0001413)
54. CO-OM-PRO-MD-MT → WBS Maintenance → Package (HLA0001415)
55. CO-OM-PRO-MD-ST → Standard WBS → Package (HLA0001414)
56. CO-OM-PRO-MD-TE → PS Text Management → Package (HLA0001416)
57. CO-OM-PRO-PL → Project Cost Planning → Package (HLA0001417)
58. CO-OM-PRO-PL-CP → Cost Planning in the WBS → Package (HLA0001418)
59. CO-OM-PRO-PL-OR → Orders for Projects → Package (HLA0001420)
60. CO-OM-PRO-PL-OS → Overhead → Package (HLA0001419)
61. CO-OM-STA → Statistical Key Figures → Package (HLA0001388)
62. CO-PA → Profitability Analysis → Package (HLA0009405)
63. CO-PA-ACT → Flows of Actual Values → Package (HLA0100153)
64. CO-PA-ACT-AG → Transfer of Customer Rebate Agreements → Package (HLA0100162)
65. CO-PA-ACT-BI → Transfer of Billing Documents → Package (HLA0100155)
66. CO-PA-ACT-DE → Data Entry → Package (HLA0100161)
67. CO-PA-ACT-DP → Direct Posting from FI/MM → Package (HLA0100157)
68. CO-PA-ACT-OH → Transfer of Overhead → Package (HLA0100159)
69. CO-PA-ACT-OR → Order and Project Settlement → Package (HLA0100156)
70. CO-PA-ACT-PA → Periodic Adjustments → Package (HLA0100160)
71. CO-PA-ACT-PV → Settlement of Production Variances → Package (HLA0100158)
72. CO-PA-ACT-SO → Transfer of Incoming Sales Orders → Package (HLA0100154)
73. CO-PA-BUD → Sales and Promotion Budgets by Profitability Segment → Package (HLA0009432)
74. CO-PA-FS → Extended Functions for Financial Institutions (See IS-IS) → Package (HLA0009437)
75. CO-PA-IS → Information System → Package (HLA0009438)
76. CO-PA-MD → Master Data → Package (HLA0100167)
77. CO-PA-MD-CH → Characteristic Values → Package (HLA0100168)
78. CO-PA-MD-VA → Valuation → Package (HLA0100169)
79. CO-PA-MTO → Extended Functions for Order-Related Production → Package (HLA0009435)
80. CO-PA-MTS → Extended Functions for Make-To-Stock Production → Package (HLA0009434)
81. CO-PA-PMS → Profitability Analysis / Basic Functions → Package (HLA0009433)
82. CO-PA-REL → Revenue Element Accounting → Package (HLA0009430)
83. CO-PA-SPP → Sales and Profit Planning → Package (HLA0009431)
84. CO-PA-SPP-AP → Automatic Planning → Package (HLA0100149)
85. CO-PA-SPP-BU → Sales and Promotion Budgets → Package (HLA0100151)
86. CO-PA-SPP-IP → Integrated Planning → Package (HLA0100150)
87. CO-PA-SPP-MP → Manual Planning → Package (HLA0100148)
88. CO-PA-ST → Structures → Package (HLA0100152)
89. CO-PA-TO → Tools → Package (HLA0100164)
90. CO-PA-WR → Extended Functions for Retailing → Package (HLA0009436)
91. CO-PC → Product Cost Controlling → Package (HLA0009404)
92. CO-PC-ACT → Actual Costing/Material Ledger → Package (HLA0009422)
93. CO-PC-ACT-AVR → Alternative Valuation Run → Package (PLN0000032)
94. CO-PC-ACT-DUV → Distribution of Usage Variances → Package (PLN0000031)
95. CO-PC-ACT-MAC → Multilevel Actual Costing → Package (HLA0100802)
96. CO-PC-ACT-PAR → Multiple Material Valuation → Package (HLA0100804)
97. CO-PC-ACT-PER → Periodic Material Valuation → Package (HLA0100801)
98. CO-PC-ACT-PRU → Price Change → Package (HLA0100803)
99. CO-PC-ASS → Production Order Without a Quantity Structure → Package (HLA0001453)
100. CO-PC-ASS → Preliminary Costing → Package (HLA0001454)
101. CO-PC-ASS → Simultaneous Costing → Package (HLA0001455)
102. CO-PC-ASS → Period-End Closing → Package (HLA0001456)
103. CO-PC-CON → Preliminary Costing → Package (HLA0001460)
104. CO-PC-CON → Simultaneous Costing → Package (HLA0001461)
105. CO-PC-CON → Period-End Closing → Package (HLA0001462)
106. CO-PC-CON → Special Functions for Engineer-To-Order → Package (HLA0009428)
107. CO-PC-COO → Cost Object → Package (HLA0001450)
108. CO-PC-COO → Simultaneous Costing → Package (HLA0001451)
109. CO-PC-COO → Period-End Closing → Package (HLA0001452)
110. CO-PC-IS → Report Selection for Product Costing → Package (HLA0001463)
111. CO-PC-IS → Report Selection for Base Object Costing → Package (HLA0001464)
112. CO-PC-IS → Report Selection for General Cost Objects → Package (HLA0001465)
113. CO-PC-IS → Report Selection for Process Manufacturing → Package (HLA0001466)
114. CO-PC-IS → Report Selection for Repetitive Manufacturing → Package (HLA0001467)
115. CO-PC-IS → Report Selection for Order-Related Production → Package (HLA0001468)
116. CO-PC-IS → Report Selection for Sales-Order-Related Production → Package (HLA0001469)
117. CO-PC-IS → Report Selection for Engineer-to-Order → Package (HLA0001470)
118. CO-PC-IS → Product Cost Controlling Information System → Package (HLA0009429)
119. CO-PC-IS-ACT → Actual Costing/Material Ledger Information System → Package (HLA0100810)
120. CO-PC-IS-INT → Intangible Goods and Services Information System → Package (HLA0100809)
121. CO-PC-IS-MTO → Product Cost by Sales Order Information System → Package (HLA0100808)
122. CO-PC-IS-ORD → Product Cost by Order Information System → Package (HLA0100807)
123. CO-PC-IS-PCP → Product Cost Planning Information System → Package (HLA0100805)
124. CO-PC-IS-PER → Product Cost by Period Information System → Package (HLA0100806)
125. CO-PC-MTO → Preliminary Costing → Package (HLA0001457)
126. CO-PC-MTO → Simultaneous Costing → Package (HLA0001458)
127. CO-PC-MTO → Period-End Closing → Package (HLA0001459)
128. CO-PC-OBJ → Cost Object → Package (HLA0001442)
129. CO-PC-OBJ → Preliminary Costing → Package (HLA0001443)
130. CO-PC-OBJ → Simultaneous Costing → Package (HLA0001444)
131. CO-PC-OBJ → Period-End Closing → Package (HLA0001445)
132. CO-PC-OBJ → Cost Object Controlling → Package (HLA0009423)
133. CO-PC-OBJ-INT → Costs for Intangible Goods and Services → Package (HLA0100347)
134. CO-PC-OBJ-MTO → Product Cost by Sales Order → Package (HLA0009427)
135. CO-PC-OBJ-ORD → Product Cost by Order → Package (HLA0009426)
136. CO-PC-OBJ-PER → Product Cost by Period → Package (HLA0009425)
137. CO-PC-PCP → Product Cost Planning → Package (HLA0009420)
138. CO-PC-PCP-PRU → Price Update → Package (HLA0100147)
139. CO-PC-PCP-REF → Reference and Simulation Costing → Package (HLA0100146)
140. CO-PC-PCP-WOQ → Cost Estimate Without Quantity Structure → Package (HLA0001440)
141. CO-PC-PCP-WQS → Cost Estimate with Quantity Structure → Package (HLA0001439)
142. CO-PC-PRD → Product Costing → Package (HLA0001438)
143. CO-PC-PRD → Base Object Costing → Package (HLA0001441)
144. CO-PC-PRO → Cost Object → Package (HLA0001446)
145. CO-PC-PRO → Preliminary Costing → Package (HLA0001447)
146. CO-PC-PRO → Simultaneous Costing → Package (HLA0001448)
147. CO-PC-PRO → Period-End Closing → Package (HLA0001449)
148. CO-PC-PRO → Special Functions for Process Manufacturing → Package (HLA0009424)

SAP Controlling (CO) module Transaction Codes

Here is a list of some random transaction codes used in SAP CO module.

• S_ALR_87005060 : IMG Activity: SIMG_CFMENUORK3OKO5
• KKB0 : Control Parameters for Info System
• OKO3 : Maintain Hier.Std.Cost Elem.Layout
• KKAW : WIP Display Cost Object Hierarchy
• S_ALR_87005644 : IMG Activity: SIMG_CFMENUORKEKEPD
• KKBE : Order Selection with Variances
• S_ALR_87005127 : IMG Activity: SIMG_ORK3OMX3
• FCOM_COSTCENTER : Navigation to Backend API
• 3KE2N : EC-PCA: Change Actual Assessment
• COCUSDIS : Display Customizing Settings
• KEUE : Overview Plan Assessment Cycles
• S_ALR_87000570 : IMG Activity: SIMG_CFMENU0KWMOKKP
• S_ALR_87008181 : IMG Activity: SIMG_KKEKORKKOKK4
• CKMF : Allow Price Determination
• OKE8 : Transport Actual Posting Settings
• KPUB : Revaluate Plan in Background
• CKMLBB_PERIODS_LIST : Display Periodic Receipt Values
• OKBB : Transfer MM Documents to CO
• S_ALR_87005448 : IMG Activity: SIMG_CFMENUORKSKA012
• CPPB : Execute Plan Assess. for Processes

Full list of transaction codes with details will be available from the followed links (Transaction codes are arranged by component wise).

• SAP CO Transaction Codes – List
• SAP Overhead Cost Controlling in CO Tcodes Full list
• SAP Profitability Analysis in CO Tcodes Full list
• SAP Product Cost Controlling in CO Tcodes Full list

SAP CO Tables

Here is a list of sample tables used to store Controlling module related data in SAP.

• T258A : Determining the costing sheet for condition access
• COKEY : CO key sub-numbers
• MLITMB : Material valuation document row information
• T2521 : Values for characteristic “Measurements “
• FCML_FIAACO : Control Table Transfer of Depreciation to CO
• CKMLCR : Material Ledger: Period Totals Records Values
• K9REH78000089 : Derivation rule:AC420 TEMPLATE DETERMINATION
• TCK40 : Base Planning Object Group
• CE4YZUP_KENC : Practice YZUP Op Con
• T2523 : Values for Characteristic “20 “
• TCKM1 : Material Ledger Table
• DUVMSEG_EXTRACT : duv mseg extract for performance
• KONR : Resource Prices: Help Table for Variable Fields
• COTPLFV : CO-OM-ABC: Formula Value Lists for Process Template
• TKEBWLRTR3 : Transfer: BW-Query-CO-PA
• AUAW : Settlement Document: Accounts for WIP Settlement
• K9RID38000012 : Derivation Rule: Procedure Determination for Sales Processes
• KPP1PHIO : KPP Instances for Physical Information Objects
• CE4S_AL_KENC : Airline Route Profit
• T25B8 : Text table for characteristic values

Following links provides full list of tables with details.

• SAP Overhead Cost Controlling in CO Tables Full list
• SAP Profitability Analysis in CO Tables Full list
• SAP Product Cost Controlling in CO Tables Full list

SAP CO Tutorials

• SAP CO-OM (Overhead Cost Controlling in CO Module) Component Tutorial
• SAP CO-PA (Profitability Analysis in CO Module) Component Tutorial
• SAP CO-PC (Product Cost Controlling in CO Module) Component Tutorial
• Profit Center in SAP