CO - Controlling
   General Controlling
   Cost and Revenue Element Accounting
   Overhead Cost Controlling (CO-OM)
      Overhead Cost Controlling
      Cost Center Accounting
      Activity-Based Costing
      CO Internal Orders
   Product Cost Controlling (CO-PC)
      Product Cost Planning
      Cost Object Controlling
      Actual Costing/Material Ledger
      CO-PC Information System
   Profitability Analysis (CO-PA)