What is SAP Controlling (SAP CO)?

SAP Controlling is part of the SAP Enterprise Resource Planning (ERP) systems and the module for classic controlling in companies. SAP CO offers a wide range of functions that companies can use to manage their finances, costs and performance. It empowers them to make financial decisions by giving them insight into their cost structure, income and expenses. Furthermore, SAP CO supports companies in planning and controlling their business processes. The module includes functions for planning various financial objects, controlling and tracking costs, generating reports and analyzing financial data, results and investments.

SAP CO uses various controlling accounts to accurately record the company's financial and non-financial activities. These can be broken down into cost centres, cost areas, cost units and cost types to enable accurate tracking of the company's financial activities. They all support the company in planning and controlling financial performance. The core functions of SAP controlling include cost accounting, investment controlling, internal accounting, performance and cost management, strategic cost controlling as well as project management and controlling. All of these areas can be further subdivided for more detailed control.