How is CO master data governed, secured, and migrated?

Controlling area, company-code scope, fiscal and currency design, cost-center hierarchy, cost centers, profit centers, and responsible persons establish who owns the result.

G/L or cost-element behavior, activity types, activity prices, statistical key figures, allocation cycles, sender/receiver rules, and validity dates explain how cost is collected and redistributed.

Internal-order types and settlement profiles, WBS and network assignments, product-cost master data, and profitability characteristics must match the selected rail and reporting question.

Name a business owner for each hierarchy and control rule, a data steward for maintenance quality, and a finance or CO approver for changes that affect reporting, allocation, valuation, or budget control.

Use request, impact assessment, approval, effective date, test evidence, and change log. Protect period-end and planning windows from unmanaged hierarchy, driver, rate, or settlement-rule changes.

Retain the before/after state, reason, affected objects, transport or maintenance record, test result, reconciliation impact, and communication to affected users.

Data stewards can create or change approved master data within their domain; they do not approve their own structural changes or execute close activities without review.

Planners, buyers, project teams, and production users create plans and operational source events only for their authorized responsibility objects.

CO and B2R controllers execute or review allocation and close runs; budget owners approve baseline, release, and change decisions. Emergency access is time-bound, logged, and reviewed.