Sap controlling

hiii ,
where can i see the postings of secondary cost elements.?
primary cost elements can be posted normally in to gl accounts irrespective of cost and revenue but when am posting secondary elements there is error a coming .
freight charges,overhead cheges are treated as primary costs genrally what happens if we take them as secondary elements..
thanks inadvance,
hima

hi vinay,
An 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.
Controlling provides you with information for management decision-making. It facilitates coordination, monitoring and optimization of all processes in an organization. This involves recording both the consumption of production factors and the services provided by an organization.
As well as documenting actual events, the main task of controlling is planning. You can determine variances by comparing actual data with plan data. These variance calculations enable you to control business flows.
Income statements such as, contribution margin accounting, are used to control the cost efficiency of individual areas of an organization, as well as the entire organization.
Pls see the below link for the more information.....
http://help.sap.com/saphelp_46c/helpdata/en/02/30793485231774e10000009b38f83b/frameset.htm
assign the points if helpfull..
ranjit

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