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Start Level 1 Node Controlling (CO)Controlling (CO)End Level 1 Node Controlling (CO)
   Start Level 2 Node Controlling (CO)Controlling (CO)End Level 2 Node Controlling (CO)
   Start Level 2 Node Cost Element Accounting (CO-OM-CEL)Cost Element Accounting (CO-OM-CEL)End Level 2 Node Cost Element Accounting (CO-OM-CEL)
   Start Level 2 Node Cost Center Accounting (CO-OM-CCA)Cost Center Accounting (CO-OM-CCA)End Level 2 Node Cost Center Accounting (CO-OM-CCA)
   Start Level 2 Node Internal Orders (CO-OM-OPA)Internal Orders (CO-OM-OPA)End Level 2 Node Internal Orders (CO-OM-OPA)
   Start Level 2 Node Activity-Based Costing (CO-OM-ABC)Activity-Based Costing (CO-OM-ABC)End Level 2 Node Activity-Based Costing (CO-OM-ABC)
   Start Level 2 Node Product Cost Controlling (CO-PC)Product Cost Controlling (CO-PC)End Level 2 Node Product Cost Controlling (CO-PC)
      Start Level 3 Node Product Cost Planning (CO-PC-PCP)Product Cost Planning (CO-PC-PCP)End Level 3 Node Product Cost Planning (CO-PC-PCP)
      Start Level 3 Node Cost Object Controlling (CO-PC-OBJ)Cost Object Controlling (CO-PC-OBJ)End Level 3 Node Cost Object Controlling (CO-PC-OBJ)
      Start Level 3 Node Actual Costing/Material Ledger (CO-PC-ACT)Actual Costing/Material Ledger (CO-PC-ACT)End Level 3 Node Actual Costing/Material Ledger (CO-PC-ACT)
      Start Level 3 Node Product Cost Controlling Information System (CO-PC-IS)Product Cost Controlling Information System (CO-PC-IS)End Level 3 Node Product Cost Controlling Information System (CO-PC-IS)
   Start Level 2 Node Profitability Analysis (COPA)Profitability Analysis (COPA)End Level 2 Node Profitability Analysis (COPA)