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Last Updated: Jul 17, 2026
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| Section | Weight | Objectives |
|---|---|---|
| Profit Center Accounting | 10% | - Profit center hierarchy, assignment rules, and transactional postings - Periodic transfers, closing operations, and reporting |
| Profitability Analysis (CO-PA) | 15% | - Profitability reporting and period-end activities - Actual postings, costing-based vs account-based CO-PA - Operating concern setup, characteristics and value fields |
| Internal Orders | 15% | - Order types, planning, budgeting, and settlement rules - Actual postings, availability control, and period-end closing |
| 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 |
| Cost Center Accounting | 20% | - Reporting and integration with FI - Planning, budgeting, and allocation methods - Period-end closing, actual cost postings, and variance analysis |
| Organizational Structures and Master Data in CO | 15% | - Controlling area, operating concern, and organizational assignment - Cost elements, cost centers, profit centers, and internal orders - Statistical vs actual postings, master data maintenance |
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