Controlling represents the flow of costs and revenues from the transactions that take place in the company. It helps to track internal costs within the company. Thus, CO is a management tool which helps them analyze on how well the company is doing. The various segments include Cost accounting, Profitability, Product costing, etc. SAP CO user and consists of master data, configuration and reporting. Master data mentioned here can be cost elements, cost centers, profit centers, internal orders, functional area, statistical key figures and activity types. Cost elements include all the cost and revenue accounts, cost centers and profit centers include all the departmental units that handle cost and profit of an enterprise, internal orders include all the important events and so on
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