Monitoring to verify that actual performance matches the plans and taking corrective actions if needed. It is one of the four functions of the management process. See also Risk management process.

"overbearing," 1570s, present participle adjective from control (v.).

See Project Control [D00364]

1 a : exercising domination or influence [the principles of law] b : dispositive [judgment debtor's stipulation to pay a specified amount is not "J. H. Friedenthal et al."] 2 : having c [..]

(n) power to direct or determine(n) a relation of constraint of one entity (thing or person or group) by another(n) (physiology) regulation or maintenance of a function or action or reflex etc(n) a st [..]

A time-based field controls whether an additional data record is created for the respective master data if changes have occurred in one of these fields within a specified period (fiscal year, posting [..]

Price of an activity or business process set manually, that is, not calculated iteratively.

A group of functions that are assigned to an environment and located at a lower level than the main environment.

A costing approach that does not differentiate between fixed and variable costs.

A tool used to calculate overhead percentages for cost centers that take part in the calculation of imputed costs.

A statement of settlement receivers.

A collection of debit cost elements that are settled under the same settlement cost element

The account assignment manager bridges the gap between operational objects and managerial accounting. He or she organizes the data that can be used in managerial accounting.

An object to which costs or quantities are posted in Controlling.

A procedure that determines adjustment accounts for reconciliation postings between CO and FI manually, or automatically by means of substitution.

The criterion according to which costs and revenues can be differentiated within the framework of service processing.

Element that lets you monitor the period-related accrual calculation between expenses posted in Financial Accounting and the costing-based costs debited in Cost Accounting. This enables you to distrib [..]

The costs that are not categorized as a business expense (additional costs), or costs that are valuated differently or distributed across periods differently in cost accounting than in Financial Accou [..]

A business transaction for planning secondary cost quantities of a receiver cost center that uses activity from a sender cost center.

A tool for assigning sender outputs to receivers, such as:

The creation of a planned credit record for the sender cost centers using an allocation cost element.

A unit in a controlling area that classifies the activities performed in a cost center.

An indicator that determines how an activity type is allocated.

An organizational unit to combine several activity types.

The costs actually incurred.

The actual credit of a cost center, business process, or order:

A version that enables multiple sets of actual data for the same object.

A cost not classifiable as a business expense and that consequently cannot be reported in financial accounting.

An actual version that is stored in addition to the operational version.

A profit and loss account that collects the reconciliation postings between the Controlling (CO) and Financial Accounting (FI) components in the reconciliation ledger.

A credit of:

Measure for the cause of costs.

A cost element used to illustrate activity allocation in terms of values.

A tool that allocates the costs incurred on a sender by cost element or cost element group.

A secondary cost element for costs that are assessed between Controlling objects.

A tool that you can use to improve the performance of running large assessment cycles when WBS elements are receiver CO objects and the allocation is based on actual costs. When you run assessment cyc [..]

A method of internal cost allocation by which the costs of a sender cost center are allocated to receiver CO objects (such as orders and other cost centers) using an assessment cost element and on the [..]

A method in Controlling for displaying the relationship between the controlling area and the company codes.

The manufacturing costs that vary according to output.

A key that differentiates the direct costs to which overhead is applied, such as material costs or labor costs.

An object that contains an amount or quantity to which the SAP System applies overhead.

A list that includes the following information:

A work breakdown structure element that can be billed.

Application that uses certain functions of the Controlling (CO) component in the SAP system to track the costs of its objects.

The following are examples of business transactions:

A group of business transactions contained in the system.

A group of cost elements to which overhead is to be applied.

A reflection of the output of a cost center and activity that is technically possible during a specific period.

A tool used to monitor internal tasks whose costs are to be settled to a fixed asset account.

The capability of planning cost elements defined on cost centers by a central administrative unit.

The criterion used to select data, such as:

Program that controls communication between different application components, particularly between Financials application components.

A contractual or scheduled commitment that is not yet reflected in Financial Accounting but that will lead to actual expenditures in the future.

The total of all commitments that were posted on orders, and that were displayed in the funds overview for the projects.

A distinction, in overhead calculation, is made between:

The costs that are compared with the target costs when the variances are calculated.

The costs that are compared against the target costs when the variances are calculated.

A quantity that is compared against the target quantity in variance calculation.

An instrument that supports management's decision-making processes.

An organizational unit within a company, used to represent a closed system for cost accounting purposes.

The currency in which cost accounting is performed.

A document of value and quantity changes within a controlling area because of a business transaction.

Level on which the controlling process is based. The levels are used for the following purposes:

Organizational unit in the Controlling (CO) application component:

A summary of all the parameters used for single-object controlling. The settings made in the scenario are used for creating the account assignment object.

An organizational unit within a controlling area that represents a defined location of cost incurrence.

The currency in which the costs on a cost center are reported.

A hierarchical group of cost centers defined and organized according to selected criteria.

A hierarchical structure that combines several cost centers according to certain criteria.

A grouping of cost elements that:

A structure that divides the costs for a material into different cost components.

A control of how the results of activity price calculation or material costing are stored.

The planning of primary and secondary costs for:

Classification of the organization's valuated consumption of production factors within a controlling area.

A component of Controlling (CO) that collects and summarizes postings that arise within CO in a reconciliation ledger.

An organizational entity that combines cost elements of the same type.

A document showing the costs calculated for a costing object.

The units of output resulting from the value-added process with which costs are identified according to how they are incurred.

Distribution of the cost of goods sold across different accounts for each cost component.

The cost of goods manufactured for the products sold.

An instrument for drawing up all costs that are expected to be incurred during the course of an activity.

The assignment of set plan values as actual values for activity types on the cost centers or business processes that planned the activity input.

Price for activity allocations from cost centers and business processes.

The method used to calculate the prices of planned activities iteratively for combinations of cost center and activity type or for business processes, taking all activities performed for other cost ce [..]

An account that records price differences for materials managed under standard prices, or differences between purchase order and billing prices.

An alternative quantity unit that can be used in funds reservations.

A table that uses field combinations to define the structure of condition records.

A cost center that allocates its costs to other cost centers but does not receive costs allocated from other cost centers.

A structure that groups the costs of an activity type, a process or a material into cost components.

A cost element whose costs originate outside of CO and accrual costs that are used only for controlling purposes.

The costs incurred through the consumption of goods and services that originate from outside the company (that is, from the procurement market).

The costs incurred for business processes.

The grouping of objects processed in a processing step into categories, such as:

The general form of production, such as order-related production or repetitive manufacturing.

The costs incurred in production that are not, or cannot be, assigned to particular cost objects.

The planned or actual performance (or both) of a cost center for a period.

The ratio of the actual and planned operating level, expressed as a percentage.

An organizational unit in Accounting that reflects a management-oriented structure of the organization for the purpose of internal control.

The two forms of profitability analysis in CO-PA are:

A complex structure of tasks within a controlling area.

A type of account assignment object.

A reflection of the capacity utilization as a ratio of the output to the capacity.

A list of objects that were processed in a processing step in collective processing.

The object class categorizes Controlling objects according to their business function and enables you to analyze cost flows within Controlling from different business perspectives.

A currency defined in the master record of a Controlling object (cost center, internal order, and so on).

A ledger used for summarized display of values that appear in more detailed form in the transaction data.

A posting that generates adjustment items in Financial Accounting (FI) whenever the following postings are made in the Controlling (CO) component:

An order (that can be posted to) or a model order (that cannot be posted to) that resides in the SAP System and should be consulted when you create an order.

A determinant of whether the data is settled to the receiver object according to a percentage or according to equivalence numbers.

Variance on the input side that cannot be assigned to any of the following variance categories:

The difference between the target costs and the costs that cannot be attributed to single variance categories.

A tool in Profitability Analysis with which you can create plan values for more than one profitability segment.

The statistical values describing:

An organizational unit that groups statistical key figures that are to be processed in one step.

The statistical orders are not charged with costs in the normal sense.

The parameter that determines the appearance of a cost report.

The set of all reports for an organization, including the rules for creating and distributing such reports.

A statement of the order of the user statuses in a status profile.

A posting aid in which primary costs are posted to a receiver object under the original cost element (the cost element of the sender object).

An instrument containing default values that you use as a template when creating an order.

The difference between target cost and actual cost caused by a different input component (such as a raw material) being used than was planned.

A user-defined key for determining cost and quantity assignments in periodic allocation.

Currency in which a particular document is posted.

An allocation method by which the costs incurred in a business transaction are calculated from the internal activities performed and then posted in real time to the sender and receiver cost centers or [..]

A method of changing the values on certain cost centers by valuating the posted amounts with percentages fixed individually by the user.

The operational output, valued at market price in the corresponding currency and sales quantity unit (quantity x revenue = sales).

An object that records the value of operating sales within one controlling area.

The planning of revenues for revenue-bearing objects, such as sales orders and projects.

The sales revenues go directly into the Profit and Loss statement.

The costs arising from the company's sales and administrative activities.

The quantity of a specific activity planned as input at the receivers.

A determinant of the entry fields that are displayed during entry of the following actual data:

A cost element that is used to allocate costs for internal activities.

The cost elements that represent the activity values produced during internal cost allocations.

A tool used to select the master data of the following objects:

The cost center that supports other cost centers in the performance of their activities.

Full or partial allocation of costs from one object to another.

A tool used to define the assignment of a cost element or cost element group in which costs arise to a settlement cost element.

A cost element with which costs are allocated from one object to another.

The document type required for settlements and for the reversal of settlements.

The settlement parameter of an order or project item.

The control data required for order settlement.

A requirement for creating a settlement rule.

An object to which costs are allocated during the settlement procedure.

The settlement share specifies the share (expressed as either a percentage rate or an equivalence number) of the sender object costs distributed to each receiver.

The following settlement types are defined in the SAP system:

The simulation costing function costs the changed single-level or multilevel assemblies within the structure modified products.

A source structure contains debit cost elements that are settled according to the same apportionment rules.

The cumulative display of all line items posted within one period.

A dynamic allocation tool that uses functions and formulas to calculate numerical values and the values of Boolean expressions (true or false).

A method of quantity-based cost allocation that uses templates.

A version that determines the basis for the calculation of target costs.

The anticipated credit of a cost center, business process, or order.

A tree structure used during master data maintenance for organizing, from a controlling standpoint, the business processes and cost centers belonging to a controlling area.

Allocation technique whereby actual activities to be allocated are not entered directly but are calculated by the SAP system based on the planned activity input of the receivers. This input is multipl [..]

A planning layout predefined by SAP and differentiated according to planning areas.

An account for clearing reconciliation postings between Controlling and Financial Accounting caused by cross-company allocations.

The difference between target cost and actual cost caused by differences between planned prices and actual prices of the goods consumed, or by differences between planned activity prices and actual ac [..]

The difference between target cost and actual cost caused by differences between the planned and actual quantities of goods consumed.

A viewpoint for analyzing variances in variance calculation, showing the debits with:

The planned quantity of a cost center activity required to meet the demand, measured in the corresponding physical or technical unit.

The Value with which an object is planned to be credited.

The value that is planned to debit an object.

A tool used to check and reconcile the exchange of activities between cost centers.

A tool used to raise or lower output (plan activity) from cost centers to determine the effects of changes on costs.

A tool that enables different data to be run in parallel for the same object.

The costs anticipated for a particular undertaking (such as an order).

A key that you can use to split planning values in cost planning for cost accounting projects:

A form that defines the structure of a planning screen. It consists of the following:

The personalization dialog is an input template that the user can use to restrict the selection criteria of a Web application.

A description of a simple task or measure within a controlling area.

A grouping of orders.

The hierarchy used to summarize the values in orders, level by level.

A control that dictates whether an order may be planned and whether it may receive postings.

An item that can serve the following purposes:

The difference between actual credit and target credit.

The variance between the actual credit and the target credit caused by differences between the allocated actual quantities and the manually posted actual quantities.

An approach in variance calculation that shows the credits of the following:

The activities related to the coordination, monitoring and optimization of overhead costs.

The most common method of costing cost objects in Cost Object Controlling (CO-PC-OBJ).

The costs that cannot be traced directly to a particular allocation base (such as a product).

The rate at which overhead is allocated to direct costs to charge cost objects with the proportion of the overhead costs attributable to them.

A rule that assigns costs and revenues from other applications to the quantity fields and value fields in Profitability Analysis (PA).

A type of presentation that shows all the costs of a period.

A process that calculates the cost of goods manufactured, or the cost of goods sold, in relation to a product or cost object.

A definition of how values posted in the SAP System are calculated.

Component of a structure or database table defined in the ABAP Dictionary that has the type CURR and is used to store an amount in a certain currency. The amount is specified as a whole number in the [..]

A grouping unit to which cycles can be assigned.

A collection of rules for cost allocation.

A cost that is directly and fully identifiable with a reference object according to the costs-by-cause principle.

A business transaction that allocates primary costs.

A tool used to distribute annual planned values over the planning periods in accordance with certain rules.

Part of the settlement rule. Defines the following for a settlement sender:

A proof of a cost accounting posting.

The date on which the original document (such as plan primary costs in a cost center) was created.

A method of costing that enables costs to be planned quickly and easily for objects such as:

A business system (economic unit) whose purpose is the extraction, production, or distribution of goods or the provision of services.

A group of environment functions that supplies cost driver information from the SAP environment (and possibly external systems) to define a template.

A process triggered by cost planning with the Easy Cost Planning function.

A tool-based framework for integrating various planning services. This gives managers the option, for example, of carrying out different planning activities (such as cost center planning, workforce re [..]

A file that contains the required report data.

A function that lets you correct postings to cost centers.

The period-end closing process in Cost Center Accounting (CO-CCA) includes periodic transactions such as:

A tool for executing and monitoring activities in the course of period-end closing.

An allocation method by which the costs collected on a cost center during a period are allocated according to allocation bases defined by the user, and not according to the exchange of activities betw [..]

A definition of the relationship between the cells in a Microsoft Excel file and SAP objects, enabling Excel files to be imported into the SAP system correctly. The file description indicates the cont [..]

A cost center that has no subordinate cost centers.

The portion of the total cost that remains constant regardless of the operating rate and lot size.

The difference between the planned fixed costs and the allocated actual fixed costs.

A settlement type that allocates all remaining costs on an order or project.

A function allows a template to access data.

In cost-of-sales accounting, overhead costs are grouped into the functional areas in which they were incurred.

A display of the following data for a project or project item:

The creator of the link between the PC file and the file description.

A hierarchical structure of objects (for example, cost centers, orders, groups, work breakdown structure elements).

Sum of the volume variance and the fixed portion of the output price variance. The following requirements must be met:

The structure that creates alternative hierarchies for any project.

A tool that enables multilevel summarization of orders, using definable criteria.

A periodic allocation method that calculates what the activity output of the sender must have been based on the actual utilization of the receivers.

An inversion of amounts already posted to an account assignment object.

A center that can be represented by a profit center by assigning your fixed assets to profit centers

A holder of detailed information on a costing item.

An individual action in any procedure or formula used for determining prices or quantities as part of indirect activity allocation.

A tool that groups the control parameters for the planning and budgeting functions.

An indicator of the period for which a cost estimate is valid.

An instrument used to monitor costs and, in some instances, the revenues of an organization.

The method of internal cost allocation by which valuated activities (allocation bases) from cost centers can be assigned to cost receivers in accordance with the cause of the cost.

Rule that determines which portions of a sender's costs are allocated to which receivers.

The system of apportioning process costs to objects (such as cost objects).

A technical attribute that controls the master data of orders.

The actual version that represents the "main" version in CO.

An allocation method that smoothes out fluctuations in the tracing factors or in the sender amounts to be allocated, enabling assignment of the allocated costs on a cause-and-effect basis.

Type of Profitability Analysis used to support decision-making in sales and marketing departments. With this approach, the revenue for the units sold is transferred from the SD system or from an exter [..]

An attribute that determines the type of cost center.

An approved cost structure for an action or project in a particular period of time.

The actual credit is the value with which an object is actually credited.

A list of line items, such as those selected by the user for a cost center group and cost element group.

A method of computing the internal fixed and variable prices for activities on cost centers.

A settlement type that lets you settle investment orders that are not yet closed at year's end to assets under construction.

A method of periodic allocation to determine the input of activity indirectly allocated from the sender (cost center or activity type) from the perspective of the receiver.

A hierarchical structure containing planning layouts differentiated according to planning area.

Integrated planning is used to integrate cost element planning and activity input planning for an internal order with cost center planning or business process planning in a plan version. The system wr [..]

A collection of fiscal year-dependent indicators for plan and actual data for one controlling area. These indicators include:

A line item for documenting changes in planning.

An element of a work breakdown structure for which costs can be planned.

The difference between target cost and control cost that is analyzed in cost accounting.

A stage in the period-end closing process that determines variances for the following objects:

A classification of variances based on their cause.

A parameter that determines the variance categories that are calculated.

An indicator that distinguishes between costs such as:

A particular vantage point from which you can valuate your business transactions - that of an individual company, of the group as a whole, or of a profit center within the organization.

The costs relating to operational expenses. Such costs are valuated or distributed across periods differently in cost accounting than in financial accounting.

The difference between planned and actual costs caused by higher usage of material, time, and so on.