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Last Updated: Jul 19, 2026
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| Section | Objectives |
|---|---|
| Product Cost Controlling | - Variance analysis - Cost object controlling - Material cost estimation |
| Internal Orders | - Planning and budgeting for internal orders - Order types and master data - Settlement of internal orders |
| Period-End Closing in Controlling | - Accrual calculations - Settlement processes - Reconciliation with FI |
| Profit Center Accounting | - Segment reporting - Profit center structure and assignment - Transfer pricing and allocations |
| Cost Center Accounting | - Cost center master data - Actual postings and reporting - Budgeting and planning |
| Profitability Analysis (CO-PA) | - Account-based vs costing-based CO-PA - Characteristics and value fields - Profitability reporting |
| Overhead Cost Accounting | - Overhead distribution and assessment - Activity-based costing - Cost center planning and allocations |
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