Controlling Changes from ECC: Costing-Based to Margin Analysis

Keep this: job aid

ECC to S/4HANA controlling: what changes and how to test it

• Cost elements = G/L accounts: type (primary, secondary, nonoperating) and cost element category on the account.
• Roles: account creation needs G/L and cost element authorization.
• Universal Journal: FI, CO, ML and margin analysis on one line; no FI-CO reconciliation ledger.
• Custom code: reads often work via compatibility views; direct writes to old CO tables need rework.
• Costing-based CO-PA: supported in Private Edition, no new investment, not in Public Edition or with universal parallel accounting.
• Margin analysis: reconciled by design; set up COGS split and variance accounts; derive characteristics at posting.
• Decision: business-owned; options A only margin analysis, B parallel with end date, C keep costing-based.
• Reports: inventory, triage (keep, rebuild, retire), rebuild on embedded analytics during the parallel period.
• Continuity test: same data before and after each mock; classify and explain every difference.
• Sign against the dress rehearsal comparison; repeat after the first closes in production.