SAP IM (Investment Management) module is one of the important functional modules of the SAP system which is utilized to control capital expenditures. SAP investment management module is developed to manage various investment securities of an organization such as shares, and bonds. It enables assigning and controlling budgets for capital expenditure and advertising. This module enables the creation of an investment tree that depicts the way the budget is to be distributed. It makes sure
effective planning and controlling of the cost that included budget authorization. SAP IM helps organizations develop and manage investment plans and annual budgets for "investment programs" an SAP term that describes a way of organizing capital investments or other projects in a hierarchical structure. The meaning of investment extends beyond the sense of traditional investments that must be capitalized for bookkeeping and tax purposes and encompasses any measure that involves costs and may only generate benefits after a certain period has elapsed.

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