SAP Business Blueprint is the 2nd project phase which provides a comprehensive view of main business processes in a 5 phase SAP Implementation. Questionnaires are used to prepare a SAP Business Blueprint with collecting some information to meet business requirements.In case you have not seen yet, you can also download Finance Business Blueprint sample from my site.
In this document, you will find a SAP Controlling Business Blueprint sample. You will find AS IS (The current process used in sysyem ) and TO BE ( new process to be used after new system implementation ) and Gap Anaylsis for each covered business processes.