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AC605

Profitability Analysis

SAP ERP - Financials

Date

Training Center

Instructors

Education Website

Participant Handbook

Course Version: 92

Course Duration: 5 Day(s)

Material Number: 50094115

An SAP course - use it to learn, reference it for work

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About This Handbook

Thishandbookisintendedtocomplementtheinstructor-ledpresentationofthis

course,andserveasasourceofreference. Itisnotsuitableforself-study.

Typographic Conventions

American English is the standard used in this handbook. The following

typographic conventions are also used.

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iii

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Example text	Emphasizedwords or phrases in bodytext, titlesof graphics, and tables
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AboutThisHandbook AC605

Icon Meaning

Formoreinformation,tips,orbackground

Noteorfurtherexplanationofpreviouspoint

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Procedures

Indicatesthattheitemisdisplayedintheinstructor's

presentation.

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Contents

Course Overview......................................................... vii

Course Goals...........................................................vii

Course Objectives .....................................................vii

Unit 1: Profitability Management.......................................1

Overview of Profitability Management................................2

Profitability Analysis and Profit Center Accounting.................8

Objects and Aspects in Profitability Management................18

Unit 2: Structures........................................................ 35

Overview of Operating Concern ....................................36

Data Structures........................................................50

Unit 3: Master Data ...................................................... 77

Introduction to Characteristic Derivation and Valuation..........78

Characteristic Derivation.............................................82

Valuation ..............................................................101

Unit 4: Actual Data......................................................139

Flow of Actual Data..................................................141

Integration with Sales Order Management .......................146

Transfer of Overhead................................................172

Direct Postings.......................................................202

Value Flow from Cost Object CO ..................................213

Unit 5: Planning .........................................................231

The Profit Planning Process........................................232

Planning Methods....................................................241

Unit 6: Information System...........................................291

Overview of Financial Analytics....................................292

Creating Reports.....................................................310

Financial Analytics in SAP BI.......................................375

Unit 7: Tools..............................................................391

Performance Tools...................................................392

Realignment and Customizing Monitors..........................407

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Contents AC605

Appendix 1: Appendix ..............................................425

Index .......................................................................459

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Course Overview

Thiscoursedescribesthefunctionsinprofitabilityanalysisandoutlineshowto

implementthecomponent. Itcovershowtosetupthestructuresofanoperating

concern and characteristic derivation and valuation. In addition, it explains

howtheflowofactualvaluesfromtheSD,FI, andCOmodulesworks. Italso

examineshowtocreateplanninglayouts,reports,andreportforms.

Target Audience

Thiscourseisintendedforthefollowing audiences:

• ProjectteammembersfromtheManagementAccountingDepartments

• Database administrators

• ProjectteammembersfromtheSalesandMarketingDepartments

Course Prerequisites

Required Knowledge

• AC040BusinessProcessesinManagementAccounting

• Basicknowledgeandexperienceincostaccounting

• GoodworkingknowledgeoftheMicrosoftWindowsoperatingenvironment

Recommended Knowledge

• SAP01 SAP Overview

Course Goals

This course will prepare you to:

• UnderstandthefunctionsinProfitabilityAnalysisandobtainaninsighton

how to implement the component

• ExplainProfitabilityManagementinanSAPsystem

• Work withCO-PA StructuresandMasterdata

• Identify the sources of actual values

• Execute Planning

• UsetheInformationsystemandworkwiththeadditionalfunctionsinCO-PA

Course Objectives

After completingthiscourse, youwillbeable to:

vii

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CourseOverview AC605

• UnderstandthefunctionsinProfitabilityAnalysisandobtainaninsighton

how to implement the component

• Set up the structures of an operating concern and examine characteristic

derivation and valuation

• ExplainhowtheintegrationbetweenSalesOrder Management, Financial

AccountingandManagementAccountingworks

• Createplanninglayouts, reports, andreport forms

viii

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Unit 1

Profitability Management

Unit Overview

Thisunitprovidesageneraloverviewofthevariousmethodsusedtoanalyzethe

profits in an SAP system. The emphasis is on comparing and contrasting the

CO-PAandEC-PCA.TheEC-EIS,SIS,andSpecialLedgerarealsocapableof

creating certain profitability-oriented reports but are not suitable for classical

profitabilityaccounting. ThisunitalsohelpsyoutodecidewhentousetheCO-PA

and EC-PCA modules.

Unit Objectives

After completing thisunit, you will beableto:

• Understandtheterminologyandaimofprofitabilitymanagement

• Identify themethodsof profitabilitymanagement

• Explain the viewsof profitabilitymanagement

• Explainthepurposeofprofitabilityanalysisandprofitcenteraccounting

• Explain integration within accounting

• Describetheflowsintheactual valuesin profitabilityanalysisandprofit

center accounting

• Identify theobjectsin profitabilitymanagement

• Identifythevariousaspectsinprofitabilitymanagement

Unit Contents

Lesson: Overview of Profitability Management................................2

Lesson: Profitability Analysis and Profit Center Accounting .................8

Lesson: Objects and Aspects in Profitability Management.................18

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Unit1: ProfitabilityManagement AC605

Lesson: Overview of Profitability Management

Lesson Overview

This lesson explains the terminology and cost accounting methods used in

profitability management. It also helps you to identify the methods and the

different viewsof profitability management.

Lesson Objectives

After completingthislesson, you will beable to:

• Understandtheterminologyandaimofprofitabilitymanagement

• Identifythemethodsof profitabilitymanagement

• Explain theviewsofprofitabilitymanagement

Business Example

Themanagementofyourcompanywantstoimplementaprofitabilityaccounting

application in your SAP system. As a member of your project team, you are

supposedtoadviseonthequestionofwhethertoimplementCO-PAorEC-PCA.

Youthenwillberesponsibletoimplementtheselectedapplications.

The corporation has legal entities in Germany, Italy, and the United States.

Thatiswhy itmust be possibleto report salesand profitability bothacrossthe

corporationinacorporatecurrencyandwithineachofthelegalentitiesintheir

local currencies. The sales managers, Sam Sales and Randy Revenue, require

summarizedsalesperformancefigures,suchasrevenue,discounts,andsurcharges,

both along as well as across the lines of the sales structure, product lines, and

customersofthecompany. Theyalsorequiresalesandmarketingexpensesalong

these lines. The company President, Bob Big, wants all the month-end costs,

suchasfreightandGandAexpenses, accruedinManagementAccountingbut

not in Finacial Accounting during the month. This is to enable bottom-line

profitabilitytobeestimatedatanytime. Atthemonth-end,hewantstheactual

costsinManagementAccountingallocatedrealisticallyacrosssaleschannelsand

responsibilityareas. Theaccountant,CarrieCash,requiresprofitabilityreportsat

themonth-endalongtheareasofresponsibilityofthecompany,suchasplantsor

departments. Inaddition,shewantstotrackcapitalinvestments,suchasassets,

andreportoncertainfinancialkeyperformanceindicators.

Asaresult, bothcross-companyandcompany-specificreportingisrequired, in

multiplecurrencies. Multidimensionalprofitandlossreportingacrosselementsof

thesalesforce,productlines,customers,andotherorganizationalunitsisrequired.

Sales information, cost-of-salesinformation, contribution margins, production

variances,andperiodcostinformationarerequired. Theactualperiodcosts(S,

G, and A) are to be allocated across organizational entities at the month-end.

ReportingforCapitalInvestmentsandPandLaccountsisrequired.

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AC605 Lesson: Overview of Profitability Management

Definition and Aim of Profitability Management

Figure 1: Terminology in Profitability Management

Alltermsonthisgraphicrepresentthekeyfiguresusedinprofitabilityaccounting.

The items highlighted in italics represent the values that can be analyzed in

ProfitabilityAnalysisandalsoinprofitcenteraccounting. Allotherskeyfigures

can be analyzed in profit center accounting.

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Unit1: ProfitabilityManagement AC605

Figure 2: Cost Accounting Methods

ProfitabilityReportingcanbeexecutedatvariouslevelsofdetail. InaDistribution

businessenvironment,thedetailedproductcostinformationisnotrequiredsoa

fullabsorptionapproachmaybesufficienttoanalyzeprofitability.

Inastandard,manufacturing,costingenvironment,thebreakdownintofixedand

variablestandardsmaybeimportantwhenanalyzingprofitability.

Toreflecttheperiodicactualcost,fixedandvariablestandardcostplusvariance

maybe added toanalyze contribution margins.

Somecompaniesprefertoanalyzetheircontributionmarginbasedonaperiodic

actualcost, whichcanbecapturedintheMaterialLedger.

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AC605 Lesson: Overview of Profitability Management

Methods of Profitability Management

Figure 3: Methods of Profitability Management

Thetwoaccountingmethodsusedforgeneratingprofitabilitystatementsarethe

cost-of-salesmethodandtheperiodaccountingmethod. Applyingeithermethod

toagivensetofbusinesstransactionsunderagivensetoflawsyieldsthesame

bottom-lineresult,profit,inconcept. Thedifferenceisinhowtheoverallprofit

and loss picture is presented.

Companies must chooseto useoneof thesemethods for generatingtheir legal

financialstatements. Thechoiceisoftendeterminedbythecountry-specificlegal

requirements.

Cost-of-sales accounting

Withthismethod,theemphasisisonmatchingtherevenuesforgoodsorservices

provided, or both, such as the value that a company gains as a result of sales

againsttherelatedexpensesfortheitemsforwhichthevalueislostwhenproducts

aretransferredoutofthecompany. Asaresult,thisaccountingmethoddisplays

theprofitandlossinformationinawayoptimizedforconductingmarginanalyses,

andassuchitisoptimalforthesales,marketing,andproductmanagementareas.

Period accounting

With this method, the emphasisis on summarizing the activity and situational

change over a period of time for a given organizational unit. As a result, this

accounting methodpresentstherevenuesand primary expensesthat havebeen

incurred during a given period of time and the changes in stock value levels,

work-in-process, and capitalized activities. As such, it is optimal for the

production and profit center areas.

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Unit1: ProfitabilityManagement AC605

Views of Profitability Management

Figure 4: Views of Profitability Management

Sales Reporting

CO-PA allows you to analyze the profitability of specific market segments,

structured according to products, customers, and summarizations of these and

other characteristicsaswell as organizational units, such ascompanycodesor

businessareas. Theaimistoprovideyoursales,marketing,productmanagement

and business planning departments with the market-oriented controlling

informationtosupportthedecision-making process.

Responsibility Reporting

YoucanuseEC-PCAtoanalyzeinternalprofitandlossforprofitcenters. This

allowsyoutoevaluatethedifferentareasorunitswithinyourcompany. Youcan

structuretheprofitcentersofyourcompanyaccordingtoregion,suchasbranch

officesandplants, or functions, suchasproductionandsales, orproducts, such

as product ranges and divisions. Profit Center Accounting is a component of

Enterprise Controlling.

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AC605 Lesson: Overview of Profitability Management

Lesson Summary

You should now be able to:

• Understandtheterminologyandaimofprofitabilitymanagement

• Identify themethodsof profitabilitymanagement

• Explain the viewsof profitabilitymanagement

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Unit1: ProfitabilityManagement AC605

Lesson: Profitability Analysis and Profit Center

Accounting

Lesson Overview

Thislessonexplainstheconceptofintegrationwithinaccounting. Italsodescribes

theflowsintheactualvaluesinprofitabilityanalysisandprofitcenteraccounting.

Lesson Objectives

After completingthislesson, you will beable to:

• Explainthepurposeofprofitabilityanalysisandprofitcenteraccounting

• Explain integration within accounting

• Describethe flowsintheactual valuesinprofitabilityanalysisandprofit

center accounting

Business Example

The corporation has legal entities in Germany, Italy, and the United States.

Thatiswhy itmust be possibleto report salesand profitability bothacrossthe

corporationinacorporatecurrencyandwithineachofthelegalentitiesintheir

local currencies. The sales managers, Sam Sales and Randy Revenue, require

summarizedsalesperformancefigures,suchasrevenue,discounts,andsurcharges

both along as well as across the lines of the sales structure, product lines, and

customersofthecompany. Theyalsorequiresalesandmarketingexpensesalong

theselines. ThecompanyPresident,BobBig,wantsallthemonth-endcosts,such

asfreightandG&Aexpenses,accruedinCObutnotinFIduringthemonth. This

istoenablebottomlineprofitabilitytobeestimatedatanytime. Atthemonth-end,

hewantstheactualcostsinCOallocatedrealisticallyacrossthesaleschannelsand

responsibilityareas. Theaccountant,CarrieCash,requiresprofitabilityreportsat

themonth-endalongtheareasofresponsibilityofthecompany,suchasplantsor

departments. Inaddition,shewantstotrackcapitalinvestments,suchasassets,

andreportoncertainfinancialkeyperformanceindicators.

Asaresult, both cross-companyand company-specificreporting isrequiredin

multiplecurrencies. Multidimensionalprofitandlossreportingacrosselementsof

thesalesforce,productlines,customers,andotherorganizationalunitsisrequired.

Sales information, cost-of-salesinformation, contribution margins, production

variances,andperiodcostinformationarerequired. Theactualperiodcosts(S,G,

&A)aretobeallocatedacrossorganizationalentitiesatthemonth-end. Reporting

forCapitalInvestmentsandP&Laccountsisrequired.

Forthispurpose, youneedtounderstandprofitabilityanalysisandprofitcenter

accounting.

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AC605 Lesson: Profitability Analysis and Profit Center Accounting

Introduction to Profitability Analysis and Profit Center

Accounting

Figure 5: Typical Questions in Profitability Analysis

ThebestwaytoshowthepurposeofProfitabilityManagementintheSAPsystem

istothinkaboutsomeofthetypicalquestionsthatcanbeanswered,inthiscase

with Profitability Analysis.

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Unit1: ProfitabilityManagement AC605

Figure 6: Profitability Analysis by Market Segments

ThebusinesspurposeofProfitabilityAnalysisistoprovideprofitability-oriented

performanceinformationonthemarketsegmentsorsaleschannelsofacompany

to support corporate planning and decision-making, especially in the areas of

sales and marketing.

The definitions of both market segments and performance figures are freely

definable,allowingformaximumflexibilityinmarketevaluation. Thedefinition

ofamarketisconfiguredinthesystemthroughtheselectionofcharacteristicsthat

aretobethesubjectsofanalyses. Performancefiguresmayeitherbeprofitand

lossaccountbalancesorfreelydefinedvaluefields.

Market segments are normally some combination of information regarding

customers, products, and the selling organization. Performance figures are

normallymeasurementsof quantities, revenues, discounts, surcharges, product

costs, margins, and period costs.

The results of Profitability Analysis can be analyzed with a multidimensional

reporting tool, which allows the dynamic sorting and rearranging of data to

providemultipleperspectiveswithinasinglereport.

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AC605 Lesson: Profitability Analysis and Profit Center Accounting

Figure 7: Typical Questions in ProfitCenterAccounting

ThebestwaytoshowthepurposeofProfitabilityManagementintheSAPsystem

istothinkaboutsomeofthetypicalquestionswhichcanbeanswered,inthiscase

for profit center accounting.

Figure 8: Responsibility Reporting

EC-PCAallowsyoutocalculatetheinternaloperatingresultsforprofitcenters.

Aprofitcenterrepresentsanorganizationalsubunitthatoperatesindependently

on the market and bears responsibility for its own costs and revenues. You

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Unit1: ProfitabilityManagement AC605

organizeyourorganizationintoprofitcentersbyassigningthemasterdataofeach

profit-relevant object, suchasmaterials, costcenter, order, project, salesorder,

asset,costobject,andprofitabilitysegment,toaprofitcenter.

All the business transactions in the SAP system that are relevant for cost and

profitsareupdatedintheprofitcentersinthishierarchystructureatthesametime

theyareprocessedintheoriginalcomponentandorganizedaccordingtocostand

revenueelements. Thistransformsalltheflowsofgoodsandserviceswithinthe

companyintoexchangesofgoodsandservicesbetweenprofitcenters. Thisprofit

centerstructureappliesforbothactualpostingsandprofitcenterplandata.

Youcanalsoregardaprofitcenterasaninvestmentcenter. Inadditiontotheflows

ofgoodsandservices,youcantransfertheselectedbalancesheetlineitems,such

asfixedassets,payablesandreceivables,materialstocks,andworkinprocess,to

profitcentersonaperiodicbasis. Thisallowsyoutocalculatekeyfigures,suchas

profitonsales, returnoninvestment, and cashflow.

Figure 9: Reporting

Themethod of determining periodoperatingresultsinProfitability Analysisis

basedontheassumptionthatthesuccessofacompanycanbemeasuredprimarily

on the basis of its transactionswithother companies. The aim isto supply the

sales,marketing,productmanagement,controlling,andcorporateplanningteams

with decision-support information.

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AC605 Lesson: Profitability Analysis and Profit Center Accounting

Thissales-orientedapproachinCO-PAmeansthatnocontributiontothesuccess

of the organization is made until a sales transaction has been completed. As

a result, the products sold are transferred to CO-PA in accordance with the

cost-of-sales accounting method and provide the information about the sales

revenue and sales deductions.

Thisnetrevenueisthencomparedwiththecostofsales. Thecostsconsistofthe

costofgoodsmanufacturedoftheproductssoldortheservicesrenderedplusany

production variances known.

To complete your profitability data, you can also assign the overhead costs to

profitabilitysegmentsinthecourseofyourperiod-endclosingactivities.

Concept of Integration within Accounting

Figure 10: TheConcept ofIntegration within Accounting

TheManagementAccountingcontainsalltheaccountingfunctionsrequiredfor

effective controlling. If an organization divides accounting into internal and

externalviewpoints, ManagementAccounting>Prepresentsinternalaccounting

becauseitprovidesinformationformanagers,whichmeanstotheindividualswho

are inside an organization and who are charged with directing and controlling

its operations.

ManagementAccountingincludescostandrevenueaccountingandtogetherwith

thecomponent, ProfitCenterAccounting, EC-PCA,itoffersallthecontrolling

opportunities without being limited to the legal structures used in Financial

Accounting.

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Unit1: ProfitabilityManagement AC605

Management Accounting is made up of multiple application components

optimized for processing different approaches to managerial accounting.

ManagementAccountinganswersthefollowingtypicalquestionsbymeansofthe

appropriate component:

• Whatcostsoccurwithinourorganization? (CO-OM)

• Whatdoesproducingaproductorprovidingaservicecostourorganization?

(CO-PC)

• Inwhichmarketsegmentsarewesuccessful? (CO-PA)

• How profitable are our individual organizational areas (Profit Centers)?

(EC-PCA)

Flows of Actual Values

Figure11: AnOverviewofValueFlows,Account-BasedProfitabilityAnalysis

Process Posting CO-PA

1a) Billing: Revenues

1b) Goods issue: Cost of sales

2) Production variances from the Accumulatedasapricedifference

production orders:

3)VariancesfromtheCostCenters Assessments,ActivityAllocation

Process	Posting CO-PA
1a) Billing:	Revenues
1b) Goods issue:	Cost of sales
2) Production variances from the production orders:	Accumulatedasapricedifference
3)VariancesfromtheCostCenters	Assessments,ActivityAllocation

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AC605 Lesson: Profitability Analysis and Profit Center Accounting

3a) Surplus/shortage on the Cost Cost Center overheads

Centersaccordingtofunctionalareas

4)Salescostsviathesegmentlevels DirectaccountassignmentinCO-PA

5)AccountassignmenttoCOobjects Allocation to CO-PA

The actual postingsarethemost important datasource inaccount-based profit

analysis. BothsalesordersandbillingdocumentscanbetransferredfromSales

andDistribution. Inaddition,aninterfaceprogramisavailabletoenableyouto

transferexternaldatatotheSAPsystem. Youcanalsotransferthecostsfromcost

centers,orders,andprojectsaswellasthecostsandrevenuesfromdirectpostings,

G/L account postings inFI, and theorders received inoperations, or settlethe

costs from CO to profitability segments.

Figure12: AnOverviewofValueFlows,Costing-BasedProfitabilityAnalysis

Profit Center Accounting, EC-PCA, is a statistical accounting component.

This meansthat it takes thetransaction dataposted in other componentsand

representsitfromaprofit-center-orientedpointofview. ThepostingsinEC-PCA

arestatisticalpostingsbecausetheprofitcenterisnotitselfanaccountassignment

object in Management Accounting.

TheintegrationoftheSAPsystemmakesitpossibletopostprofit-relevantdata

toProfit Center Accounting automaticallywhenthetransaction isposted. The

system either transfers the relevant items from the original postings or creates

additional postings.

In costing-based CO-PA, you can valuate the incoming sales orders or billing

documentstoautomaticallydeterminetheanticipatedsalesdeductionsorcosts.

You can also revaluate your data periodically to adjust the initial, real-time

valuationoraddtheactualcostsofgoodsmanufactured.

3a) Surplus/shortage on the Cost Centersaccordingtofunctionalareas	Cost Center overheads
4)Salescostsviathesegmentlevels	DirectaccountassignmentinCO-PA
5)AccountassignmenttoCOobjects	Allocation to CO-PA

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Unit1: ProfitabilityManagement AC605

Whentransferringthestandard costsofsales, fixedand variablecost elements

aretransferredtodifferentvaluefields. Thisenablesthenecessarycontribution

marginaccountingfortheProfitabilityandSalesAccounting. Tosettlebetween

thecosting-basedprofitabilityanalysisandtheFIP&L,allotherperiodicalcosts

canbetransferredtothecost-basedprofitabilityanalysis.

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AC605 Lesson: Profitability Analysis and Profit Center Accounting

Lesson Summary

You should now be able to:

• Explainthepurposeofprofitabilityanalysisandprofitcenteraccounting

• Explain integration within accounting

• Describetheflowsintheactual valuesin profitabilityanalysisandprofit

center accounting

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Unit1: ProfitabilityManagement AC605

Lesson: Objects and Aspects in Profitability

Management

Lesson Overview

Thislessondescribestheobjectsandaspectsinprofitabilitymanagement.

Lesson Objectives

After completingthislesson, you will beable to:

• Identify theobjectsinprofitabilitymanagement

• Identifythevariousaspectsinprofitabilitymanagement

Business Example

Themanagementofyourcompanywantstoimplementaprofitabilityaccounting

applicationintheSAPsystem. Asamemberoftheprojectteam,youaresupposed

toadviseonthequestionofwhethertoimplementCO-PAorEC-PCAintheSAP

system. Youthenwillberesponsibletoimplementtheselectedapplications.

The corporation has legal entities in Germany, Italy, and the United States.

That is why it must be possible to report sales and profitability both across

the corporation in a corporatecurrency and within each of the legal entities in

their local currencies. The sales managers, Sam Sales and Randy Revenue,

requiresummarizedsalesperformancefigures, suchasrevenue, discounts, and

surcharges, bothalongaswellasacrossthelinesofthesalesstructure, product

lines, and customers of the company. They also require sales and marketing

expenses along these lines. The company President, Bob Big, wants all the

month-endcosts,suchasfreightandGandAexpenses,accruedinManagement

AccountingbutnotinFinancialAccountingduringthemonth. Thisistoestimate

bottom-lineprofitabilityatanytime. Atthemonth-end,hewantstheactualcosts

in Management Accounting allocated realistically across sales channels and

responsibilityareas. Theaccountant,CarrieCash,requiresprofitabilityreportsat

themonth-endalongtheareasofresponsibilityofthecompany,suchasplantsor

departments. Inaddition,shewantstotrackcapitalinvestments,suchasassets,

andreportoncertainfinancialkeyperformanceindicators.

As a result, both cross-company and company-specific reporting is required

in multiple currencies. Multidimensional profit and loss reporting across the

elements of the sales force, product lines, customers, and other organizational

units is required. Sales information, cost-of-sales information, contribution

margins,productionvariances,andperiodcostinformationarerequired. Actual

periodcosts(S,G,andA)aretobeallocatedacrossorganizationalentitiesatthe

month-end. ReportingforCapitalInvestmentsandPandLaccountsisrequired.

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AC605 Lesson: Objects and Aspects in Profitability Management

For this purpose, you need to know about objects and aspects, such as

organizational structure, currencies, andtransferprices.

Objects in Profitability Management

Figure 13: Objects in Profitability Management

Profitability segments are the market segments or strategic business units that

aretobeanalyzedintheprofitabilityanalysis. Theyrepresentcombinationsof

product,customerandsalesstructureinformationandcancontaininformationon

company codes, businessunitsand profit centers.

Becausereportingmarginsandotherprofitabilityfiguresalongmarketinglines,

asdefinedbytheseprofitabilitysegments,aretheprimarypurposeofCO-PA,its

design has been optimized for producing profit and loss statements under the

cost-of-salesaccounting format andphilosophy.

Profit centers are the areas of responsibility within a corporation. These are

responsibleforrevenuesandexpenses,aswellascertainassetsandliabilitiesin

somecases. Allprofitcentersarearrangedintoastandardhierarchyrepresenting

the entire organization.

Because reporting performance information along responsibility-oriented

organizational lines, as defined by this profit center hierarchy, is the primary

purpose of EC-PCA, its design has been optimized for producing profit and

lossstatementsundertheperiodaccountingformatandphilosophy. Noticethat

thecost-of-salesaccountinginEC-PCAcan alsobeundertakenwiththeaidof

functional areas.

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Unit1: ProfitabilityManagement AC605

Aspects in Profitability Management

Figure 14: Organizational Units and Master Data

TheoperatingconcernisthekeyorganizationalunitintheProfitabilityAnalysis.

Itdefinestheextentofthemarketingandsalesinformationthatcanbereportedin

combination bythiscomponent. Oneor morecontrollingareasareassignedto

anoperatingconcernwhenorganizationalstructuresaredefined. Inmostcases,

corporationshaveonlyasingleoperatingconcern,whichisrecommendedforthe

sakeof simplicityand convenienceif all controllingareasand company codes

share the same fiscal calendar.

The controlling area isanorganizational unit delimiting the independent cost

accounting operations of the organization, such as cost center accounting,

profitcenteraccounting,andorderaccounting. Companycodesareassignedto

controlling areaswhenorganizational structuresaredefined. To alargeextent,

a 1:1 relationship exists between the company code and the controlling area.

Notethatacontrollingareacanalsoincorporateseveralcompanycodestotake

cross-company cost allocationsinto account.

Thecompanycodeisanindependentaccountingunitwithinaclient. Thelegal

requirementsofabalancesheetoraprofitandlossstatementarefulfilledonthe

companycodelevel. Plantsareassignedtocompanycodeswhenorganizational

structures are defined.

Theplantrepresentsaproductionfacility. Itistheprimaryorganizationalunitin

operations and manufacturing.

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AC605 Lesson: Objects and Aspects in Profitability Management

Figure 15: ParallelCurrencies inProfitabilityManagement

Incosting-basedCO-PA,allamountsarestoredinanoperatingconcerncurrency,

which isspecifiedin operatingconcernattributes.

Youcanconfiguretheattributestostorevaluesinthelocalcurrencyaswell. This

hastheeffect of doublingthestoredtransactiondata.

Account-based CO-PA stores all transactions in three currencies, transaction

currency, localcurrency, andcontrollingareacurrency.

ProfitCenterAccountingcanstoretransactionsinthetransactioncurrency,local

currency, andaspecialprofitcenteraccountingcurrency.

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Unit1: ProfitabilityManagement AC605

Figure16: CustomizingMonitor-OrganizationalStructures

You can gain an overviewof theorganizational assignment for your operating

concern via the Customizing Monitor.

The graphic shows what controlling areas and therefore also company codes

areassigned with assignedplantsand salesorganizations. This meansthat the

organizationalembeddingoftheoperatingconcerncanbeanalyzed.

Furthermore,theCustomizingMonitorshowsthebasicsettingsfortheoperating

concern. In the previous example, the parallel evaluation with Profit Center

evaluationwassetasactive. InordertobeabletopostparallelinProfitCenter

Valuation, however, the Material Ledger also has to be set as active (see the

followingexecutionsofdifferentviewsofacompany).

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AC605 Lesson: Objects and Aspects in Profitability Management

Figure 17: Different Views of a Corporation

Differentdecision-makersinacompanyneeddifferenttypesofinformation.

Forthisreason,theonesresponsiblefortheindividualgroupcompaniesrequire

profitabilitydatatoberepresentedfromtheviewpointofeachcompanycodeand

tomatchtheincomestatementfromexternalreporting.

For thegroupheadoffice, thegroupasawholeisnormallythemostimportant

view. This means that the basis for decision-making requires the group to be

representedasabusinessunittoeliminateintercompanyprofits.

Ifcompanyunits,suchasprofitcenters,aretoberunasindependentcompanies,

profitcentermanagersrequiretheequivalenttypeofinformation. Insuchcases,

salesbetweenprofitcenterswithinacompanyarealsopartoftheprofitanalysis.

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Unit1: ProfitabilityManagement AC605

Figure 18: Different Views in CO-PA

Profitability analysis must provide the appropriate information form the right

basis for decision making.

Theindividualsresponsibleforthegroupneedtoobtainagroupresultthrough

thecompanyresultsofthelegallyindependentunits. Thesamecompanyresults

shouldalsoallowprofitcentermanagerstoarriveataprofitcenterresult. This

meanstheyshouldbeabletocarryoutprofitabilityanalysisusingtransferprices.

Figure 19: Parallel Evaluation in CO-PA

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AC605 Lesson: Objects and Aspects in Profitability Management

Since Release 4.5, sales can be transferred between profit centers in the

profitability analysis as internal revenues.

When you customize CO-PA, you decide whether you want to store the profit

center valuation there.

Since Release 4.7 SAP R/3 Enterprise, you can also transfer the result of the

ActualCosting-MaterialLedger(ML)toCO-PA.Todoso,arrangetheelements

oftheMLcostcomponentstructuretothevaluefieldsyouhaveplannedinyour

operating concern.

Figure 20: Report with actual costs

Graphic‚Reportwithactualcosts’showsanexamplereportwithplanned,target

and actual data.

Theplanneddataarebasedonplannedsalesquantitiesandrevenues,evaluated

usingplannedpricesandastandardcostestimate. Thetargetdataarebasedon

the actual sales quantities and the actual revenues, evaluated using a standard

costestimate,generallyastandardpricecalculation. Thetermtargetdatacomes

fromacalculationoftargetcostsbasedonactualquantitiesandactualrevenues

usingplannedprices. Theactualdata,inturn,resultfromcalculatingtheactual

quantitiesandtheactualrevenues,usingtheresultofanactualcalculationfrom

theMaterialLedger. Inaddition,theactualprices,fromtherawmaterialstothe

finishedproductarecalculatedandsummarizedaccordingtocostgroups.

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Unit1: ProfitabilityManagement AC605

Figure 21: Summary: Profitability Management (1)

Figure 22: Summary: Profitability Management (2)

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AC605 Lesson: Objects and Aspects in Profitability Management

Lesson Summary

You should now be able to:

• Identify theobjectsin profitabilitymanagement

• Identifythevariousaspectsinprofitabilitymanagement

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UnitSummary AC605

Unit Summary

You should now be able to:

• Understandtheterminologyandaimofprofitabilitymanagement

• Identifythemethodsof profitabilitymanagement

• Explain theviewsofprofitabilitymanagement

• Explainthepurposeofprofitabilityanalysisandprofitcenteraccounting

• Explain integration within accounting

• Describethe flowsintheactual valuesinprofitabilityanalysisandprofit

center accounting

• Identify theobjectsinprofitabilitymanagement

• Identifythevariousaspectsinprofitabilitymanagement

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AC605 Test Your Knowledge

Test Your Knowledge

1. istheaimofprofitabilityaccounting

incaseofcosting-basedandaccount-basedCO-PA.

Fillintheblankstocompletethesentence.

2. Statethetwoaccountingmethodsusedforgeneratingprofitabilitystatements.

3. Theperiodaccountingmethodpresentstherevenuesandprimaryexpenses

that have been incurred during agiven periodof timeand thechanges in

stockvaluelevels,work-in-process,andcapitalizedactivities.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

4. Briefly explain the viewof sales reporting.

5. The Full Absorption Costingaccounting method canbeanalyzed onlyin

profitability analysis.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

6. The choice of one of the accounting methods is often determined by the

country-specific legal requirements.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC605

7. The emphasis of the accounting method is on

matching the revenuesfor goods or services provided against the related

expenses for the items.

Fillintheblankstocompletethesentence.

8. Brieflyexplaintheviewofresponsibilityreporting.

9. The business purpose of is to

provide profitability-oriented performance information on the market

segmentsor saleschannels of a company.

Fillintheblankstocompletethesentence.

10. Ifanorganizationdividesaccountingintointernalandexternalviewpoints,

which viewpoint does CO represent?

11. represent the most important source of

information in CO-PA.

Fillintheblankstocompletethesentence.

12. allowsyoutocalculatetheinternaloperatingresultsfor

profit centers.

Fillintheblankstocompletethesentence.

13. COincludescostandrevenueaccountingandtogetherwiththecomponent,

Profit Center Accounting (EC-PCA), it offers all the controlling

opportunities without being limited to the legal structures used in

Fillintheblankstocompletethesentence.

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AC605 Test Your Knowledge

14. ProfitCenterAccounting(EC-PCA)isaFinancialAccountingcomponent.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

15. What are profitability segments?

16. Whichofthefollowingisanindependentaccountingunitwithinaclient?

Choosethecorrectanswer(s).

□ A Operating concern

□ B Controlling area

□ C Company code

□ D Plant

17. What are profit centers?

18. Account-basedCO-PAstoresalltransactionsinthreecurrencies,transaction

currency,localcurrency,and currency.

Fillintheblankstocompletethesentence.

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TestYourKnowledge AC605

Answers

1. Market profitability is the aim of profitability accounting in case of

costing-based and account-based CO-PA.

Answer: Market profitability

2. Statethetwoaccountingmethodsusedforgeneratingprofitabilitystatements.

Answer: The two accounting methods used for generating profitability

statementsarethecost-of-salesmethodandtheperiodaccountingmethod.

3. Theperiodaccountingmethodpresentstherevenuesandprimaryexpenses

that have been incurred during agiven period of timeand thechanges in

stockvaluelevels,work-in-process,andcapitalizedactivities.

Answer: True

Theemphasisoftheperiodaccountingmethodisonsummarizingtheactivity

andsituationalchangeoveraperiodoftime,foragivenorganizationalunit.

As a result, this accounting method presents the revenues and primary

expenses that have been incurred during a given period of time and the

changesinstockvaluelevels,work-in-process,andcapitalizedactivities.

4. Briefly explain theview of sales reporting.

Answer: CO-PAallowsyoutoanalyzetheprofitabilityofspecificmarket

segmentsstructuredaccordingtoproducts,customers,andsummarizations

of these and other characteristics as well as organizational units, such

as company codes or business areas. The aim is to provide your sales,

marketing, productmanagement, andbusinessplanningdepartmentswith

themarket-orientedcontrollinginformationtosupportthedecision-making

process.

5. TheFull Absorption Costingaccounting method can beanalyzedonlyin

profitability analysis.

Answer: False

The Full Absorption Costing accounting method can be analyzed in

profitabilityanalysisaswellasinprofitcenteraccounting.