SAP Controlling 2026 Topic Highlight
Product costing remains one of the most critical—and often misunderstood—areas of SAP Controlling. As organizations move to SAP S/4HANA, finance and controlling teams are discovering that while the technology has evolved, the need to understand how costs flow through the business has never been more important.
At SAP Controlling 2026, attendees will have the opportunity to learn from two of the industry's most respected product costing experts, Marjorie Wright and Rogerio Faleiros, as they present two deep-dive sessions designed to help practitioners master the foundations of SAP Product Costing and Material Ledger.
Why Product Costing Still Matters
Whether you are responsible for manufacturing finance, inventory valuation, profitability analysis, or management reporting, product costing sits at the center of many critical business decisions. Understanding where costs originate, how they are accumulated, and how they ultimately impact profitability is essential for delivering accurate financial insights.
Yet many organizations struggle to fully understand the relationship between cost estimates, cost components, variances, actual costs, and Material Ledger reporting. As a result, controllers often find themselves questioning the numbers rather than confidently explaining them.

These two sessions aim to change that.
The DNA of Product Costing in SAP S/4HANA Controlling
In their session, "The DNA of Product Costing in SAP S/4HANA Controlling," Marjorie Wright and Rogerio Faleiros explore one of the most fundamental building blocks of SAP Product Costing: the Cost Component Split.
Cost components provide the structure that transforms a total product cost into meaningful business information. Rather than viewing costs as a single number, organizations can understand exactly how materials, labor, overhead, subcontracting, and other cost elements contribute to product value.
Attendees will learn:
- How cost components support meaningful management reporting
- Why cost component design remains critical in S/4HANA
- The relationship between operational costing and financial reporting
- Best practices for structuring product costs for analysis and decision-making
- Common design mistakes that can limit visibility into manufacturing performance
For anyone involved in product costing design, standard costing, profitability analysis, or manufacturing finance, understanding this "DNA" is essential.
The Heart of SAP Material Ledger in S/4HANA Controlling
Building on that foundation, their second session, "Deep Dive into the Heart of SAP Material Ledger in S/4HANA Controlling," focuses on one of the most powerful capabilities available in SAP S/4HANA.
Material Ledger plays a central role in actual costing, inventory valuation, variance analysis, and margin reporting. Yet many organizations use Material Ledger without fully understanding the information available within it.
The session will help attendees move beyond simply running transactions and reports to truly understanding the financial story behind the numbers.
Key topics include: 
- Understanding Material Price Analysis (CKM3)
- Following cost flows through the Material Ledger
- Identifying the source of variances and inventory value changes
- Understanding actual costing results
- Leveraging Material Ledger data for better decision-making
- Practical lessons learned from real-world implementations
As organizations increasingly rely on real-time analytics and advanced reporting, a strong understanding of Material Ledger becomes a competitive advantage for finance teams.
Learn from Recognized Industry Experts
Marjorie Wright and Rogerio Faleiros have spent decades helping organizations implement, optimize, and troubleshoot SAP Product Costing and Material Ledger solutions. Their sessions consistently receive high marks from conference attendees because they combine deep technical expertise with practical business insight.
Whether you are new to SAP Product Costing or looking to deepen your understanding of advanced costing concepts, these sessions provide an opportunity to learn directly from experts who have helped countless organizations navigate the complexities of manufacturing finance.
Join Us at SAP Controlling 2026
If product costing, Material Ledger, inventory valuation, manufacturing profitability, or actual costing are part of your responsibilities, these sessions should be at the top of your agenda.
Join Marjorie Wright and Rogerio Faleiros at SAP Controlling 2026 and gain a deeper understanding of the foundations that drive successful SAP Controlling solutions.
Featured Sessions:
- The DNA of Product Costing in SAP S/4HANA Controlling
- Deep Dive into the Heart of SAP Material Ledger in S/4HANA Controlling
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