After completing this lesson, you will be able to:
The basic terms used in Profitability Analysis are as follows:
In SAP S/4HANA, the billing of a sales order item will be posted into the table ACDOCA. This enables reporting on market segments not only within CO-PA, but also within Financial Accounting. You can report a profit & loss statement to characteristics such as the following:
You can also report within the profit & loss statement with Cost of Goods Sold (COGS). If the elements of the Cost Component Split have been assigned to defined G/L Accounts, the COGS can also be reported in the Profit & Loss Statement, such as in COPA.
Reporting to market segments and with COGS and, if required, with contribution margin in SAP S/4HANA, it is possible to report in the following:
COPA Accounting Based
COPA Costing Based (such as in the ERP environment)
To use Drill-Down reporting in Financial Accounting, you must use the Trial Balance Reporting.
In SAP S/4HANA, all data, such as characteristics and key figures, are updated in the central table ACDOCA.
Nevertheless, the line items are updated in the following:
COEP — Actual Line item for CO-PA account-based
CE1xxxx (xxxx — ID of Concerning Area) for CO-PA costing—based
When you define drill-down reporting within CO-PA costing-based, you get the data from the following tables:
CE1xxxx — actual line item
CE2xxxx — plan line item
CE3xxxx — sum data
When you define drill-down reporting within CO-PA account-based, you get the data from the following tables:
COEP — actual line item
COEJ — plan line item
COSS, SOSP — sum data
The CO-PA tables are still being updated following the "Primanoa" principle.
The data from sales order management is one of the key sources of information for CO-PA.
In costing-based CO-PA, the following are the information Collection Points in the sales order cycle:
In account-based CO-PA, the following are the information Collection Points in the sales order cycle:
You can allocate internal activities from cost centers to CO-PA either directly or indirectly. In addition to the sender (cost center) and receiver (profitability segment), you enter the quantity of the activity provided. The system then valuates this quantity using the price of the activity type in question.
The calculated value is credited to the sender and debited to the profitability segment that receives the activity quantity. This means, for example, that you can post a transport activity directly to a specific customer without having to post it to a cost center or an order first.
The cost centers and processes are credited with the allocated amount. This means that all costs can be allocated only once. You assess cost center costs and process costs in the same way as in Overhead Cost Controlling, whereby you define cycles and execute them on a periodic basis. These cycles contain the control information required for assessment and are maintained in Customizing.
In the SAP system, you can settle internal orders (Management Accounting), sales orders (sales order management), projects (Project System), and production orders and run schedule headers with product cost collectors (production planning) to profitability segments. Orders and projects can be used for various functions relevant to CO-PA.
The make-to-order manufacturer can use an order or project. If the order or project is a sales order from sales order management, a customer project, or a Management Accounting order for which revenue postings can be made, the manufacturer can post costs, revenues, and sales deductions to the order or project in question. Examples of such costs are the cost of goods manufactured, sales, and administration costs. After the product is finished, the costs and revenues are settled to CO-PA. You can also transfer accrued values (particularly important for milestone billing), such as cost of sales and reserves for imminent losses, to CO-PA.