Accounting with SAP R/3, Integration Management with SAP R/3
Organizational unit within a company, used to represent a closed system for cost accounting purposes.
A controlling area may include single or multiple company codes that may use different currencies. These company codes must use the same operative chart of accounts.
All internal allocations refer exclusively to objects in the same controlling area.
[vgl. www.sapinfo.net (4.1.2002), URL]