Pr of i t abi l i t y Anal ysi sCO-PACour se Obj ec t i
vesUnderstand the functions in Profitability Analysis.Explain
Profitability management in SAP.Understand CO-PA structures and
master data.Identify the source of actual values.Understand
planning.Use the CO-PA information system.OverviewProfitability
ManagementTabl e ofc ont ent sActual data flowMaster
DataPlanningInformation SystemPr of i t abi l i t y Anal ysi s atA
Gr p Profitability Analysis will enable A Grp to analyze the
profitability of market segments according to the following
characteristics: Products Customers Sales Districts (i.e. USA
West,USA East, Saudi Arabia etc.) OthersFl owofac t ualval ues i n
Pr of i t abi l i t y Anal . Actual Postings represent the most
important source of information in CO-PA. You can transfer billing
documents (used in A Grp) from the Sales and Distribution (SD)
application component to CO-PA in real time. You can also transfer
costs from cost centers, orders and projects (in next phase), as
well as i.e. demurrage costs and revenues from direct postings (G/L
account postings in FI, orders received in MM, and so on) or asses
costs from CO to profitability segments. In costing-based CO-PA,
you can valuate incoming billing documents to automatically
determine anticipated sales deductions, costs or even estimated
costs, such as Estimated Port Charges. You can also revaluate your
data periodically to adjust the initial, real time valuation or add
the actual costs of goods manufactured. Profitability
ManagementAspec t s ofPr of i t abi l i t y ManagementRevenue
2000Discounts 100COGS 230Contr. Margin 1440Revenue2000Salaries
468Materials 230ProfitTelecom Pharma Ethylene
PowerAdvertising250Profitability Analysis By Market segment(Market
oriented)Responsibility Accounting(Company oriented)Profit
CentersPCAPCAPAPASegmentsExternal MarketProfitability Ter ms used i
n Pr of i t abi l i t y Anal ysi s Accounting Methods Period
Accounting Cost of Sales Accounting Values Gross Sales Net Sales
Variances Ratios Economic Profit Contribution MarginMet hods ofDet
er mi ni ng Pr of i t s Period accounting method Cost of Sales
methodRevenuesSales deductionsChanges in stockCapitalized internal
servicesWork in processRevenuesSales deductionsCost of sales(incl.
variances for period)Total activities Gross resultTotal
costs:Material costsPersonnel costsOther costsSales and
distribution costsAdministrative costsResearch &
DevelopmentResult ResultAspec t s ofPr of i t abi l i t y
Management Profitability Analysis (CO-PA) calculates profits
according to cost-of-sales method of accounting. Profit Center
Accounting (EC-PCA), on the other hand, supports both period
accounting and cost-of-sales approach. Both of these methods are
used at the same time in your organization.Pr of i t abi l i t y
Anal ysi s by Mar k etSegment In Profitability Analysis (CO-PA)you
can analyze contribution margin (Sales Cost of goods sold)
according to market segments. A market segment can comprise of
product and customer, customer and region, customer and country,
Sales region and material groupMaster Data in CO PAMast erDat a Cur
r enc y ofOp. Conc er nProfitability Accounting(costing
based)COPACO COPA PAOperating Concern9100CurrencyB0 = EURMast erDat
a i n Pr of i t abi l i t y Anal ysi sCost
ElementCostElementAccountingProfitability
SegmentProfitabilityAnalysisCharacteristicsValue FieldsProduct
(SBU)Ethylene GlycolSales DistrictSE AsiaCustomerINDO RAMA
SYNTHETISPr of i t abi l i t y Segment sMast erDat a i n Pr of i t
abi l i t y Anal ysi sProfitability Segment - object within
Profitability Analysis to whichcosts and revenues are assigned. A
profitability segmentcorresponds to a market segment. You can
calculate the profitability of a profitability segment by setting
off its sales revenues against its costs. A profitability segment
in an operating concern is defined by a combination of
characteristic values. Characteristics can be concepts that already
exist in the R/3 System (customer, product, sales organization, and
so on).Cat egor i es ofChar ac t er i st i c s
(1)Characteristicsdeliveredby SAPFixed CharacteristicsPredefined
CharacteristicsCharacteristics are valid in all
clientsCharacteristics are available for all Operating ConcernsCat
egor i es ofChar ac t er i st i c s (2)Characteristicsdeliveredby
SAPCharacteristicscreatedby CustomerFixed CharacteristicsPredefined
CharacteristicsCharacteristics copied from SAP Reference
TablesCustomCharacteristicsCat egor i es ofVal ue Fi el ds Value
Fieldsdeliveredby SAPValue Fields createdby CustomerPredefined
Value FieldsCustom Value FieldsSegment sPlanningCO-PA Pl anni ng
Obj ec t i ves Plan Integration Plan Versions Creation of a sales
plan using planning level and planning packages Plan Data
TransferCO-PA Pl anni ng Obj ec t i ves Plan Integration Plan
Versions Creation of a sales plan using planning level and planning
packages Plan Data TransferPl an I nt egr at i onProduction
ProductionLTPProfit planningProfit planning
v2ProductProductcostingcostingCost of goods manufacturedActivity
priceSalesvolumeActivity quantitiesSales Sales planning
PlanningSOPCost centers Cost centersProfit planning Profit planning
- V1CO-PA Pl anni ng Obj ec t i ves Plan Integration Plan Versions
Creation of a sales plan using planning level and planning packages
Plan Data TransferSettings for CO-PA General Version
DefinitionVersionPlanActual00 Version LockedCurrency typeExchange
RateFiscal year dependentparameters in CO-OMIntegrated PlanningMP
Pl an Ver si on 0 A Gr p1. Plan records are posted as line items
from respective areas.11. The currency type determines the currency
or valuation view in which the amounts are to be displayed or
planned.B0 - Operating Concern Currency22. Controls the exchange
rate type, i.e. Buying rate, selling rate or P Standard translation
for planning.1P B0CO-PA Pl anni ng Obj ec t i ves Plan Integration
Plan Versions Creation of a sales plan using planning level and
planning packages Plan Data TransferOver vi ewofPl anni ng Fr amew
or kOver vi ewofPl anni ng Fr amew or k Maintain Planning
Level-Package-Set-Personalization Copy Sales Plan Upload of COPA
Plan - Offline Planning Manual Profit Planning Valuation Planning
Method Event Planning Method Period Distribution Planning Method
Ratio Planning Method Planning Forecast Revaluation Planning
MethodCO-PA Pl anni ng Obj ec t i ves Plan Integration Creation of
a sales plan using planning level and planning packages Plan Data
TransferPl an Dat a Tr ansf erCOPACO COPA PAQuantities /RevenueSOP
Ex c elActual data flowAc t ualVal ues Over vi ew Flow of Actuals
in Profitability Analysis Overview Flow from the Sales and
Distribution (SD) Module Flow from Billing Document Flow from the
FI/MM direct postingsGeneral Ledger PostingMM Postings Flow from
the Product CostingSettlement of Production Variances to PAAc t
ualVal ues Over vi ew Flow of Actuals in Profitability Analysis
Overview Flow from the Sales and Distribution (SD) Module Flow from
Billing Document Flow from the FI/MM direct postingsGeneral Ledger
PostingMM Postings Flow from the Product CostingSettlement of
Production Variances to PAQuantityRevenuesSales deductions Cost of
Goods Sold Freight costsInventory re-valuation Direct Posting
fromDirect Posting from FI FISource TransactionValue FieldBilling
Document Billing DocumentSour c es ofval ue f i el dsAc t ualVal
ues Over vi ew Flow of Actual values in Profitability Analysis
Overview Flow from the Sales and Distribution (SD) ModuleFlow from
Billing Document Flow from the FI/MM direct postingsGeneral Ledger
PostingMM Postings Flow from the Product CostingSettlement of
Production Variances to PABusiness processV VA AL LUU FF L LO OW
W4,975.00-Cost of Goods Sold462002Inventory Inventory- Finished
Product (FG)1194304,975.00Goods IssueMMMMMMFl owf r om sal es and
di st r i but i on (1)EStockChange StockCOPACO COPA PAFI FINO
POSTINGFl owf r om sal es and di st r i but i on (2) V VA AL LUU FF
L LO OW WSales/BillingSD SDReceivables10,000Sales81000010,000
-ECOPACO COPA PAFI FICost of GoodsSoldStandardPriceProduct Cost
Estimate+Ac t ualVal ues Over vi ew Flow of Actuals in
Profitability Accounting Overview Flow from the Sales and
Distribution (SD) Module Flow from Billing Document Flow from the
FI/MM direct postingsGeneral Ledger PostingMM Postings Flow from
the Product CostingSettlement of Production Variances to PAFl owf r
om FI /MM V VA AL LUU FF L LO OW WECOPACO COPA PAFI FIFl owf r om
FI /MM V VA AL LUU FF L LO OW WAccr. GR/IR21991415.00Demurrage
&Detention48401315.00 -ECOPACO COPA PAFI FIAc t ualVal ues Over
vi ew Flow of Actuals in Profitability Accounting Overview Flow
from the Sales and Distribution (SD) Module Flow from Billing
Document Flow from the FI/MM direct postingsGeneral Ledger
PostingsMM Postings Flow from the Product CostingSettlement of
Production Variances to PAFl owf r om CO-PC DeliveryGoods Issuesof
materials from stockConfirmations/ activity allocationDelivery to
stockWarehouseProduction OrderPlan costs Actual costsProduct
CostingCalculate variancesCO COPC PCCO COPC PCMM
MM......VariancesFI FICOPACO COPA PA+SettlementFl owf r om CO-PC
VarianceCategoryPA Assignmentlines Value Field Cost Element
Group+++Information SystemRepor tOut putDrilldown ListDetail
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