SAP Kostenrechnungskreise (Controlling areas)
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In SAP, controlling areas are used to manage the cost accounting function of an organization. A controlling area is a separate organizational unit that is responsible for controlling costs and managing profits for one or more company codes.
SAP's controlling area provides a framework for monitoring and managing costs, revenues, and profits within an organization. It provides businesses with a range of tools and features for managing cost accounting, including cost center accounting, profit center accounting, internal orders, and activity-based costing.