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Summary here
SAP CO Master Data: Overview, Hierarchy & Relationships
TL;DR
- SAP CO has 15 master data objects across 7 phases. The four mandatory objects are Controlling Area, Cost Element, Cost Center, and Profit Center; all others (Activity Type, Internal Order, Statistical Key Figure, Operating Concern, Cost Component Structure, Costing Variant) are optional.
- Setup order follows strict dependencies: Controlling Area must come first, Cost Elements and Profit Centers before Cost Centers, and Cost Component Structure before Costing Variant. Skipping this sequence causes activation errors.
- This article covers the full map — setup flow, hierarchy, and ER relationships. Field-level configuration detail for each object is covered in CO-A02 through CO-A06.
1) Master Data Setup Flow
2) Hierarchy Structure
3) ER Diagram
4) Master Process
| Phase | Object | Integration | Prerequisite | Tr-Cd | Description | Role |
|---|---|---|---|---|---|---|
| 1 Organization Management | Controlling Area | FI | - | OKKP | Top-level organizational unit of the CO module; company codes are assigned here | CO Administrator |
| 2 Cost Element Management | Cost Element | FI | Controlling Area | KA01 | Classifies costs and revenues; integrated with G/L accounts in S/4HANA | CO Administrator |
| Cost Element Group | - | Cost Element | KAH1 | Groups cost elements for reporting and allocation cycles | CO Administrator | |
| 3 Profit Center Management | Profit Center Group | - | Controlling Area | KCH1 | Groups profit centers; forms the standard hierarchy | CO Administrator |
| Profit Center | FI | Profit Center Group | KE51 | Unit for P&L management by organizational segment; basis for segment reporting | CO Administrator | |
| 4 Cost Center Management | Cost Center Group | - | Controlling Area | KSH1 | Groups cost centers; forms the standard hierarchy | CO Administrator |
| Cost Center | FI | Cost Center Group, Profit Center | KS01 | Responsibility unit for cost collection; the primary CO posting object | CO Administrator | |
| Activity Type Group | - | Controlling Area | KLH1 | Groups activity types for reporting and allocation | CO Administrator | |
| Activity Type | - | Activity Type Group, Cost Center | KL01 | Used for inter-cost-center activity allocation; plan and actual prices are set here | CO Administrator | |
| Statistical Key Figure | - | Controlling Area | KK01 | Used as an allocation base in distribution and assessment cycles | CO Administrator | |
| 5 Internal Order Management | Internal Order Group | - | Controlling Area | KOH1 | Groups internal orders for reporting | CO Administrator |
| Internal Order | FI | Internal Order Group, Cost Center | KO01 | Temporary cost collection object; also used for Assets under Construction (AuC) management | CO Administrator | |
| 6 Product Costing | Cost Component Structure | - | Controlling Area | OKTZ | Cost classification structure for product cost calculation | CO Administrator |
| Costing Variant | - | Cost Component Structure | OKKN | Calculation rules for standard cost estimates; includes valuation variant settings | CO Administrator | |
| 7 Profitability Analysis | Operating Concern | - | - | KEA0 | Profitability analysis unit for CO-PA; defines characteristics and value fields | CO Administrator |
What to Read Next
L1) Big Picture
| ID | Category | Title |
|---|---|---|
| co-001 | Overview | What is SAP CO? |
L2-A) Master Data
| ID | Category | Title |
|---|---|---|
| co-a01 | Overview | SAP CO Master Data: Overview, Hierarchy & Relationships 📍 |
| co-a02-01 | Master Data | SAP CO Material Master |
| co-a03-01 | Master Data | SAP CO Cost Element |
| co-a03-02 | Master Data | SAP CO Cost Element Group |
| co-a04-01 | Master Data | SAP CO Profit Center Group |
| co-a04-02 | Master Data | SAP CO Profit Center |
| co-a05-01 | Master Data | SAP CO Cost Center Group |
| co-a05-02 | Master Data | SAP CO Cost Center |
| co-a05-03 | Master Data | SAP CO Activity Type Group |
| co-a05-04 | Master Data | SAP CO Activity Type |
| co-a05-05 | Master Data | SAP CO Statistical Key Figure |
| co-a06-01 | Master Data | SAP CO Internal Order Group |
| co-a06-02 | Master Data | SAP CO Internal Order |
| co-a07-01 | Master Data | SAP CO Cost Component Structure |
| co-a07-02 | Master Data | SAP CO Costing Variant |
| co-a08-01 | Master Data | SAP CO Operating Concern |
L2-B) Transaction
| ID | Category | Title |
|---|---|---|
| co-b01 | Overview | SAP CO Transactions: Process Flow, Hierarchy & Relationships |