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This web page sap-controlling.blogspot.com states the following, "The blog about SAP CO, Product costing, COPA, cost center, profit center, material ledger and many more controlling aspects." We saw that the webpage said " In the costing sheet, you determine the following." It also said " The direct costs to which overhead is applied calculation base. The conditions under which overhead is applied dependency. Whether overhead is calculated on a percentage basis or on a quantity basis. The amount of the overhead percentage, or the amount of overhead for each unit of measure." The header had SAP as the highest ranking optimized keyword. It is followed by FICO, CO, and Controlling which isn't as ranked as highly as SAP. The next words sap-controlling.blogspot.com used was accounting. cost was included but will not be viewed by search engines.