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Last Updated: Sep 08, 2026
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Organizational Structures and Master Data in CO | 15% | - Statistical vs actual postings, master data maintenance - Cost elements, cost centers, profit centers, and internal orders - Controlling area, operating concern, and organizational assignment |
| Topic 2: Cost Center Accounting | 20% | - Planning, budgeting, and allocation methods - Reporting and integration with FI - Period-end closing, actual cost postings, and variance analysis |
| Topic 3: Profit Center Accounting | 10% | - Profit center hierarchy, assignment rules, and transactional postings - Periodic transfers, closing operations, and reporting |
| Topic 4: Internal Orders | 15% | - Actual postings, availability control, and period-end closing - Order types, planning, budgeting, and settlement rules |
| Topic 5: Product Cost Controlling | 25% | - Cost object controlling and integration with PP/MM - Cost component structure, cost estimate creation, and price update - Production order costing, variance calculation, and settlement |
| Topic 6: Profitability Analysis (CO-PA) | 15% | - Actual postings, costing-based vs account-based CO-PA - Profitability reporting and period-end activities - Operating concern setup, characteristics and value fields |
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