FICO, also called Finance and Controlling, helps integrate the accounting side of a business. All the financial sections like Accounts Receivable, Accounts Payable, General Ledger, Tax, etc are incorporated into SAP. Controlling, on the other hand represents the flow of costs and revenues from the transactions that take place in the company. It helps to track internal costs within the company. Thus, CO is a management tool which helps them analyze on how well the company is doing.