What must be consistent across multiple company codes assigned to the same controlling area?

In SAP, when multiple company codes are assigned to the same controlling area, it is essential for them to share a consistent operating chart of accounts and fiscal calendar/variant year.

The operating chart of accounts defines the structure and format of the financial reporting for organizational units, ensuring that all company codes under the same controlling area adhere to a uniform accounting system. This consistency is crucial for accurate cost accounting and financial reporting across the controlling area, allowing for effective analysis and comparison of data among the different company codes.

Similarly, the fiscal calendar, which outlines the financial year period, its variants, and closing periods, must remain the same across these company codes. This uniformity ensures that the periods for reporting and financial evaluations align, facilitating consolidated reporting and strategic decision-making at the controlling area level.

Having a different operating chart of accounts or fiscal calendar for each company code would lead to inconsistencies in financial reporting and cost allocation, which would undermine the integrity of data analysis.

In summary, maintaining a consistent operating chart of accounts and fiscal calendar is fundamental for the coherence of financial operations and managerial transparency within a controlling area in SAP S/4HANA.