ECCS stands for “Enterprise Controlling Consolidation System“. It is the mechanism to do consolidation in R/3. But the way things are, SAP will stop supporting to make way for the far more superior and flexible SEM BCS (Business Consolidation). BCS is part of SEM-BW implementation. Consolidation can be done in many ways, heck even for “Matrix/Web-Like Organization”.
Website : http://abapcode.blogspot.com/