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