Controlling (CO) 管理会计

CO翻译 by ErpPoint  sap ecc6.0

Purpose目的

Controlling 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.

管理会计为管理决策提供信息。这些信息使协作，监视和优化所有的组织的业务过程。这些信息包括生产要素以及组织提供的服务。

As well as documenting actual events, the main task of controlling is planning. You can determine variances by comparing actual data with plan data. These variance calculations enable you to control business flows.

除了记录实绩业务事件以外，管理会计的重要任务是计划。通过比较实绩和计划数据可以决定差异。这些差异计算使业务流可控。

Income statements such as, contribution margin accounting, are used to control the cost efficiency of individual areas of an organization, as well as the entire organization.

贡献利益管理表等损益表，用于管理组织全体和组织的个别领域的成本效率。

Integration集成

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.

CO和FI在SAP中是独立的模块。这两个模块之间的数据流定期的发生。

Therefore, all data relevant to cost flows automatically to Controlling from Financial Accounting. At the same time, the system assigns the costs and revenues to different CO account assignment objects, such as cost centers, business processes, projects or orders. The relevant accounts in Financial Accounting are managed in Controlling as cost elements or revenue elements. This enables you to compare and reconcile the values from Controlling and Financial Accounting.

因此，成本关联的数据自动的从FI流向CO。同时，系统把成本和收益分配给不同的CO科目分配对象，比如成本中心，业务流程，项目，订单。FI相关的科目在CO中以成本要素或收益要素管理。这使CO和FI的值一致。

Features特性

CO　Features

成本要素会计(CO-OM-CEL)　 Cost Element Accounting (CO-OM-CEL)

成本中心会计 (CO-OM-CCA)　 Cost Center Accounting (CO-OM-CCA)

作业成本法(CO-OM-ABC)　 Activity-Based-Accounting (CO-OM-ABC)

内部订单(CO-OM-OPA)　 Internal Orders (CO-OM-OPA)

产品成本管理(CO-PC)　 Product Cost Controlling (CO-PC)

收益性分析(CO-PA)　 Profitability Analysis (CO-PA)

利益中心会计 (EC-PCA)　 Profit Center Accounting (EC-PCA)