Cost and revenue controlling

In the Cost and Revenue Controlling the costs and revenues are planned and monitored. This can result in income or a profit center accounting done, then where one usually profit margin is to be expelled. In controlling practice, only the direct costs can be assigned directly to the profitability segments. Where this is not possible, the costs are in the overhead block and need from there via levies, charges for services or the activity-based costing to the result object or profit center will be charged.