If you want to settle costs and revenue of a sales order item to a profitability segment, define a PA transfer structure that assigns costs and revenue to the value fields in CO-PA Costing-based. The PA transfer structure consists of one or more items, called the PA settlement assignments. When defining the PA transfer structure, ensure that every debit cost element in the settlement structure can be assigned only to one settlement cost element.
If you do not carry out results analysis, the posted actual costs and actual revenue of the sales order item are settled to the profitability segment. The PA transfer structure must contain all the cost elements in which you can post costs and revenue on the sales order item.
After you have carried out results analysis, the results analysis data (valuated actual revenue, cost of sales, and reserves for imminent loss) is settled to the profitability segment. In this case, the PA transfer structure must contain all the results analysis cost elements under which data used in CO-PA is posted.
Valuation Using Material Cost Estimate
In CO-PA, you can valuate documents by reading the cost of goods manufactured in the material cost estimates from Product Cost Planning by defining costing keys. You can use the material cost estimate in the sales order item, if a quantity structure (BOM, routing) for the cost estimate has been used. Without a quantity structure, the cost estimate cannot be used for valuation in COPA, because such a cost estimate will be interpreted as a simulation cost estimate (although a material number for the cost estimate has been used). The selection of the cost estimate from the sales order item is useful when the product has been configured due to customer requirements.
You can use valuation for all posting to COPA, when the sender object is assigned to a material number (for example, the settlement of production orders or sales order items). It could not be used within the allocation of cost center costs or the settlement of an internal order to COPA.
The costing key that is used for a particular document depends on when the document is valuated in CO-PA, the record type, the product sold, the material type of that product, or any other characteristic in your operating concern.
When your sales quantities in CO-PA are valuated using periodic allocation prices/actual cost estimates from the Material Ledger, this typically occurs at the period end during revaluation.
You need to set up the following steps in Customizing for valuating the material cost estimates in your system:
When you maintain costing keys, determine which cost estimates the system should read (such as standard cost estimate, or sales order cost estimate) to valuate the data in CO-PA.
Assign these costing keys to any characteristics in your operating concern for valuation using the derivation rule technique.
For each operating concern, use the value field assignment to determine how the cost components in the cost component split are assigned to the value fields in CO-PA. This is carried out for each point of valuation.
Define Keys for Accessing Material Cost Estimate
Product Cost Planning is used to determine the planned cost of goods manufactured for a product. In CO-PA, you can use these material cost estimates to valuate the data in CO-PA. These include cost estimates with and without quantity structures.
Product Cost Planning is used to calculate actual or planning data in CO-PA. You can do this by defining costing keys. A costing key is a set of access parameters that are used in valuation to determine which data in Product Cost Planning should be read.
The product-dependent or material-dependent material cost estimates in CO-PCP (Product Cost Planning) cannot take into account a variant configuration use in the sales order item. You can define costing keys to select the standard material cost estimate and other costing keys to select the material cost estimate from the sales order. This allows MTS (Make to Stock) and MTO (Make to Order) scenarios to be used in parallel. You can determine the costing keys using your own strategy for flexibly assigning costing keys.
Assignment of Costing Keys to Any Characteristics
You can use this strategy to determine the costing keys, using the user-defined assignment tables. As a characteristic derivation in CO-PA, you can also work with the table lookups or your own customer enhancements when setting up the strategy.
You can use the following methods to define a strategy:
User-Defined Assignment Tables. Using these tables, you assign costing keys separately for each point of valuation, record type and plan version. In addition to these source fields, which are automatically contained in each assignment table, you can specify up to three characteristics in your operating concern as source fields for determining the costing key.
Table Lookup— Table lookup allows you to access individual data records in an SAP table. You can transfer the contents of an individual table field to a target field of the type USERTEMP. The USERTEMP fields that have been filled by a table lookup can then be used in a subsequent strategy step as source fields for an assignment rule. In this scenario, you search for the requirement type of the sales order item to determine the process.
Customer Enhancements. To set up a strategy to determine costing keys flexibly, you can use the enhancement COPA0002 and the component EXIT_SAPLKEAB_004.
Assignment of Value Fields
You can assign the components of a cost component structure from Product Cost Controlling (CO-PC) to the value fields of your operating concern. Ensure that you maintain separate value field assignments for each point of valuation in CO-PA.
You can separate cost elements into fixed and variable components before transferring them to CO-PA. You can assign as many cost components as required (n:1 relationship) to the same value field for each cost estimate. The values from these cost components are added together in the value field.
If you valuate the multiple material cost estimates simultaneously, the system aggregates the values of different cost components within the same cost estimate and then enters one CO-PA value field.
However, the value fields that already contain data from a previous cost estimate are not overwritten by a cost estimate. You assign value fields in Customizing so that the values of cost estimates are entered in different sets of value fields.
You can assign up to six different value fields from your operating concern to each cost component in the cost component structure. These assignments are indicated by the value fields entered in the columns.
