AC605_EN_Col92_FV_Part_A4 (第2页) | ERP软件技术分享

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AC605 Test Your Knowledge

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

country-specific legal requirements.

Answer: True

Companiesmustchoosetouseoneoftheaccountingmethodsforgenerating

their legal financial statements. The choice is often determined by the

country-specific legal requirements.

7. The emphasis of the cost-of-sales accounting method is on matching the

revenues for goods or services provided against the related expenses for

the items.

Answer: cost-of-sales

8. Brieflyexplaintheviewof responsibilityreporting.

Answer: YoucanuseEC-PCAtoanalyzeinternalprofitandlossforprofit

centers. Thisallowsyoutoevaluatethedifferentareasorunitswithinyour

company. Youcanstructuretheprofitcentersofyourcompanyaccording

toregion(branchoffices, plants), function (production, sales), or product

(product ranges, divisions).

9. The business purpose of profitability analysis is to provide

profitability-orientedperformanceinformationonthemarketsegmentsor

sales channels of a company.

Answer: profitability analysis

10. Ifanorganizationdividesaccountingintointernalandexternalviewpoints,

which viewpoint does CO represent?

Answer: If an organizationdividesaccountinginto internal andexternal

viewpoints, CO represents internal accounting because it provides

informationforthemanager,whichmeanstotheindividualswhoareinside

an organization and who are charged with directing and controlling its

operations.

11. Actual postings represent the most important source of information in

CO-PA.

Answer: Actual postings

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TestYourKnowledge AC605

12. EC-PCA allows you to calculate the internal operating results for profit

centers.

Answer: EC-PCA

13. COincludescostandrevenueaccountingandtogetherwiththecomponent,

ProfitCenterAccounting(EC-PCA),itoffersallthecontrollingopportunities

withoutbeinglimitedtothelegalstructuresusedinFinancialAccounting.

Answer: Financial Accounting

14. ProfitCenterAccounting(EC-PCA)isaFinancialAccountingcomponent.

Answer: False

ProfitCenterAccounting(EC-PCA)isastatisticalaccountingcomponent.

15. What are profitability segments?

Answer: Profitabilitysegmentsarethemarketsegmentsorstrategicbusiness

units that are to be analyzed in the profitability analysis. They represent

combinationsofproduct,customerandsalesstructureinformationandcan

containinformationoncompanycodes,businessunitsandprofitcenters.

16. Whichofthefollowingisanindependentaccountingunitwithinaclient?

Answer: C

Companycodeisanindependentaccountingunitwithinaclient.

17. What are profit centers?

Answer: Profitcentersaretheareasofresponsibilitywithinacorporation.

Theseareresponsibleforrevenuesandexpenses,aswellasforcertainassets

andliabilitiesinsomecases. Allprofitcentersarearrangedintoastandard

hierarchy representing the entireorganization.

18. Account-basedCO-PAstoresalltransactionsinthreecurrencies,transaction

currency,localcurrency,andcontrollingareacurrency.

Answer: controlling area

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Unit 2

Structures

Unit Overview

This unit introduces you to the organizational structures from a Profitability

Analysis perspective. It helps you to know the data structures used within

ProfitabilityAnalysis. ItexplainstheCO-PAcharacteristicsandvaluefieldsand

thepossibilitiesthatthesystemofferstodefinethesedatastructures.

Unit Objectives

After completing thisunit, you will beableto:

• Describe the various organizational units

• Understand the basic concepts, characteristics and value fields, of an

operating concern

• Defineanoperating concern and itsattributes

• Define data structures

• Identify transaction data structures

• DescribetheCO-PAdatabasestructuresandtheoperatingconcerntemplates

Unit Contents

Lesson: Overview of Operating Concern.....................................36

Exercise 1: Operating Concerns ..........................................45

Lesson: Data Structures........................................................50

Exercise 2: Data Structures................................................59

Exercise 3: Maintain the Operating Concern............................65

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Unit2: Structures AC605

Lesson: Overview of Operating Concern

Lesson Overview

Thislessondescribesthevariousorganizationalunits. Inaddition, itcoversthe

concepts,characteristics,andvaluefieldsofanoperatingconcern. Italsodefines

an operating concern and its attributes.

Lesson Objectives

After completingthislesson, you will beable to:

• Describe the variousorganizational units

• Understand the basic concepts, characteristics and value fields, of an

operating concern

• Defineanoperating concern andits attributes

Business Example

Themanagementofyourcompanywantstoimplementaprofitabilityaccounting

applicationintheSAPsystem. Asamemberoftheprojectteam,youaresupposed

toadviseonthequestionofwhethertoimplementCO-PAorEC-PCAintheSAP

system. You then will be responsible to implement the selected applications.

Bothcross-companyandcompany-specificreportingofcontributionmarginsis

requiredinmultiplecurrencies. Multidimensionalanalysisofsalesinformation,

cost-of-salesinformation, productionvariances, and period cost informationis

requiredfor thevariousmarket segments. Estimated costs are required for the

actualcostspostedonlyatthemonth-end. Actualperiodcosts(S,G,andA)for

thevariousorganizationalentitiesaretobereflectedatthemonth-end. Analytics

byvaluecategoryandbyincomestatementaccountisrequired.

Forthispurpose,youneedtoidentifytheoperatingconcern,whichrepresentsa

salesandmarketingreportingunitforacorporation. Youalsoneedtounderstand

the concept of characteristicsand value fields.

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AC605 Lesson: Overview of Operating Concern

Introduction to Organizational Units

Figure 23: Organizational Units

TheoperatingconcernisthekeyorganizationalunitwithinCO-PA.Itdefinesthe

extentofthemarketingandsalesinformationthatcanbereportedincombination

bythiscomponent. Oneor morecontrollingareasareassignedto anoperating

concernwhenorganizationalstructuresaredefined. Inmostcases,corporations

have only a single operating concern, which is recommended for the sake of

simplicityandconvenienceifallcontrollingareasandcompanycodessharethe

same fiscal calendar.

The controllingarea isanorganizational unit delimiting theindependent cost

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

profit center accounting, and order accounting. Company codes are assigned

to controlling areas when organizational structures are defined. Mostly, a 1:1

relationshipexistsbetweenthecompany codeandthecontrollingarea. Notice

that a controlling area can also incorporate several company codes to take

cross-company cost allocations into account.

Thecompanycodeisanindependentaccountingunitwithinaclient. Thelegal

requirementsofabalancesheetoraprofitandlossstatementarefulfilledonthe

companycodelevel. Plantsareassignedtocompanycodeswhenorganizational

structures are defined.

Theplantrepresentsaproductioncenter. Itistheprimaryorganizationalunitin

operations and manufacturing.

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Unit2: Structures AC605

Basic Concepts: Characteristics and Value Fields

Figure 24: Basic Concepts of CO-PA

Characteristics

• Answerthequestion: WhatdoIwanttoreport on?

• Examples: Divisions,Regions, Products,Customers.

Characteristic Values

• Answerthequestion: WhatvaluescanIhaveforthesecharacteristics?

• Examples: Region South; Region North.

Profitability Segments

• Answerthequestion: Whatisthetechnicaldefinitionofmysaleschannel?

• Examples: CombinationofRegionNorth,ProductProd1,SalesRepMiller.

Value Fields

• Answerthequestion: What performancemeasuresdoIwanttotrackand

analyze?

• Examples: GrossSales,Surcharges,Discounts,Cost-of-Sales.

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AC605 Lesson: Overview of Operating Concern

Figure 25: Categories of Characteristics

Meaning of Characteristics

Characteristicsare the analyticdimensions of theProfitability Analysis. They

definewhatitemsorobjectstheusercanevaluate. Severalcharacteristics,suchas

salesorganization,customer,andproduct,arepredefinedautomaticallyforevery

operatingconcern. Theseareknownasfixedcharacteristics.

Inadditiontothefixedcharacteristics,upto50non-fixednonfixedcharacteristics

can be added to an operating concern.

Characteristicmaintenanceinthefieldcatalog: Thesenon-fixedcharacteristics

mustbeaddedtothefieldcatalogbeforetheycanbeusedtodefineanewoperating

concern. Thecharacteristicsinthefieldcatalogcanbeaccessedinanyclient.

Thefieldcatalogoriginallycontainssomesuggestedcharacteristicswhichmight

beusedinanewoperatingconcerndefinition. Therearetwowaystoaddother

characteristics to the field catalog:

• Choose an existing field from certain SAP tables, which must be five

characters long or less.

• Createacharacteristicindependently,whichshouldbeginwithWWandbe

four to five characters total.

Behind every characteristic, there is potentially a check table with the valid

characteristicvaluesforCO-PA.Inthisway,thedatathatflowsintoCO-PAare

checked. Whenmanuallycreatinganewcharacteristicinthefieldcatalog, you

candecidewhetherthesystemshouldgenerateachecktableforthis.

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Unit2: Structures AC605

Figure 26: Categories of Characteristics in Detail

Characteristicscanbecategorizedaccordingtohowandwhentheyaredefined:

• CharacteristicstransferredfromSAPtables: Youcanusecharacteristics

that already exist in other applications when you define your operating

concerns. For example, you can copy the fields from the tables for the

customermasterrecords,materialmasterrecords,andsalesdocuments. You

canalsocopythepartnerrolesdefinedinthestructure,PAPARTNER,inthe

Sales and Distribution, SD, application as characteristics in Profitability

Analysis.

• Newlydefinedcharacteristics: Youcancreateonesthatareonlyrequired

inProfitabilityAnalysis. Toderivethevaluesforthesecharacteristics,you

need todefine your own derivation strategy.

• Predefined characteristics: In addition to the fixed characteristics, a

numberofotherpredefinedcharacteristicsareavailableinthefieldcatalog

andcanbeaddedtoyouroperatingconcern,ifrequired. Theseincludethe

customergroup,customerdistrict,andcountrycharacteristics.

• Fixed characteristics: A number of fundamental characteristics are

automatically predefined in every operating concern. These include the

productnumber,companycode,billingtype,businessarea,andsalesorder

characteristics.

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AC605 Lesson: Overview of Operating Concern

Figure 27: Categories of Value Fields

Meaning of Value Fields

• Incosting-basedProfitabilityAnalysis,valuefieldsstorethebasequantities

andamountsfor reporting. Valuefieldscaneitherbehighlysummarized,

suchasrepresentingasummaryofcostelementbalances,orhighlydetailed,

suchasrepresentingjustonepartofasinglecostelementbalance.

• Thesales-relatedkeyfigures(e.g. revenuetypes,discounts,surcharges)are

normally presented in a very detailed way. By comparison, items based

on periodiccosts(for example, periodcosttypes) areaggregated. Unlike

characteristics,therearenofixedvaluefieldsforanewoperatingconcern.

ValueField Maintenancein theField Catalog

• All valuefields must exist in the field catalogbefore they can beusedto

defineanewoperatingconcern. Thevaluefieldsinthefieldcatalogcanbe

accessedinanyclient. Thefieldcatalogoriginallycontainssomesuggested

valuefields,whichmightbeusedinanewoperatingconcern. Valuefields

can also be defined independently. These should begin with VV..., and

should be four to five characters in total.

• Youdonotneedtocreatethevaluefieldsforcalculateditems,suchasnet

salesandcontributionmargin. Theseitemsarenormallycalculatedfromthe

basevaluesstoredinthevaluefieldsduringthereportexecutionprogress.

Thisminimizesthenecessarydatastoragerequirements.

FixedBasicKeyFigures(Account-BasedCO-PAonly)

• Inaccount-basedProfitabilityAnalysis,allvaluesareupdatedtoaccounts.

Eachamountisstoredinuptothreedifferentcurrenciesunderfixedbasic

keyfigures, which areaccessed inreporting.

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Unit2: Structures AC605

Figure 28: Value FieldsWith NewTimeAggregationRules

Youcanusevaluefieldswiththeaggregationrules,AVG(average)andLAS(last)

in CO-PA drill-down reports.

YoudefinethesevaluefieldswhenyoudefinethedatastructuresforProfitability

Analysis.

Defining an Operating Concern and its Attributes

Figure 29: Steps in Defining an Operating Concern

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AC605 Lesson: Overview of Operating Concern

Youdefinethestructureofyouroperatingconcernwhenyousetupyoursystem.

Thisisdonebyselectingthecharacteristicsyouwanttouseinthedatastructures

of the operating concern.

Incosting-basedProfitabilityAnalysis, youalsoneedtoselect thevaluefields

you want to use.

Thestructureofanoperatingconcernisvalidinallclients.

Figure 30: Defining Operating Concern and Attributes

Theattributesareclient-specificparametersofanoperatingconcern. Theyhave

differenteffects,dependingonthetypeofProfitabilityAnalysisyouareworking

in.

Currency types

Operatingconcerncurrency-Incosting-basedProfitabilityAnalysis,theactual

datais alwaysupdated in theoperating concern currency. You can changethe

operating concerncurrencyaslongasnodatahasbeenpostedintheoperating

concern.

Companycodecurrency-Inadditiontotheoperatingconcerncurrency,youhave

theoptionofstoringalldatainthecurrencyoftherelevantcompanycode. This

makessenseifyourorganizationoperatesinternationallyandisconcernedwith

exchangeratesthatchangedaily. Itallowsyoutoavoiddifferencesduetodifferent

exchangeratesandenablesyoutoreconcileyourCO-PAdatadirectlywithFI.

ProfitcentervaluationInadditiontostoringdatainthesetwocurrenciesusing

thelegalcompanycode,valuationview,youcanalsostoredatainbothofthese

currenciesvaluatedfromtheviewpointofindividualprofitcenters.

Fiscal year variant

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Unit2: Structures AC605

Thefiscalyearvariantdeterminesthenumberofpostingperiodsforeachfiscal

year. Becauseeachcontrollingareaassignedtotheoperatingconcern,andeach

companycodeassignedtoeachofthecontrollingareas,canhaveitsownfiscal

year variant, the variant you choose for theoperating concern must agreewith

that for the other areas.

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AC605 Lesson: Overview of Operating Concern

Exercise 1: Operating Concerns

Exercise Objectives

After completingthisexercise, youwillbeableto:

• DescribetheorganizationalstructuresrelevantforProfitabilityAnalysis

• SummarizethetypesofProfitabilityAnalysisintheSAPsystem

Business Example

The group has legal entities in Germany, Italy, and the United States. For this

reason,itmustbeabletoreportsalesandprofitabilitybothacrossthecorporation

in a group currency and in each of the legal entity’s local currency. The sales

managers require summarized sales performance figures, such as revenue,

discounts, andsurchargesbothalongandacrossthelinesofthesalesstructure,

productlines,andcustomers. Theyalsoneedtoviewsalesandmarketingcosts

alongtheselines. Describetheoptionsavailablefortheorganizationalstructures

for CO-PA.

Task 1:

1. Check the basic settings and organizational assignments for the IDEA

operatingconcernusingtheCustomizingMonitor.

Isthecontrollingarea1000assignedtotheIDEAoperatingconcern?

Does the IDEA operating concern have the same fiscal year variants as

the controlling area 1000?

Does the assigned Company Code 1000 also have the same fiscal year

variant?

WhatchartofaccountsdothecontrollingareaandtheCompanyCodehave?

Task 2:

CalltheprofitabilityreportAC605-ORDER(orderanalysis)inthecosting-based

ProfitabilityAnalysis. Selectthereportingdateforthepreviousyear.

1. Obtainanoverviewoftheordersituationwithregardtosalescharacteristics.

Continued on next page

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Unit2: Structures AC605

Task 3:

CalltheprofitabilityreportAC605-ECPCA(ProfitCenter)inthecosting-based

ProfitabilityAnalysis. Selectthereportingdateforthepreviousyearwithaplan

version.

1. Obtainanoverviewoftheactualdatawithregardtosalescharacteristics.

Profit Center

Strategic Business Unit

Company Code

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AC605 Lesson: Overview of Operating Concern

Solution 1: Operating Concerns

Task 1:

1. Check the basic settings and organizational assignments for the IDEA

operatingconcernusingtheCustomizingMonitor.

Isthecontrollingarea1000assignedtotheIDEAoperatingconcern?

Does the IDEA operating concern have the same fiscal year variants as

the controlling area 1000?

Does the assigned Company Code 1000 also have the same fiscal year

variant?

WhatchartofaccountsdothecontrollingareaandtheCompanyCodehave?

a) UsethefollowingshortcuttodisplaytheIMG:

IMG–Controlling–ProfitabilityAnalysis–Tools–Analysis–Check

Customizing Settings.

Expand to the IDEA operating concern. Controlling area 1000 is

assigned. TheCompanyCode1000isalsoassignedtothecontrolling

area 1000.

Allhavethesamefiscalyearvariant. ControllingAreaandCompany

Code have the same chart of accounts.

All assigned organizational units are listed in the overview of

the organizational structures of the operational concern; detailed

informationfromtherespectivemasterdataarealsodisplayed.

Continued on next page

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Unit2: Structures AC605

Task 2:

CalltheprofitabilityreportAC605-ORDER(orderanalysis)inthecosting-based

ProfitabilityAnalysis. Selectthereportingdateforthepreviousyear.

1. Obtainanoverviewoftheordersituationwithregardtosalescharacteristics.

a) SAPmenu→Accounting→Controlling→ProfitabilityAnalysis→

Information System→ Execute Report

Ifrequired,setthecosting-basedProfitabilityAnalysisviaSAPmenu

→Accounting→Controlling→ProfitabilityAnalysis→Environment

→ Set Operating Concern.

ExecuteAC605–ORDERorderusingF8orviaReport–Execute. The

report contains the data on incoming sales orders or revenue. The

differencerepresentstheincomingsalesorders=orderbalancestillto

be processed.

You can evaluate the prorated incoming sales orders or turnover,

differentiatedaccordingtostrategicbusinessunits,salesorganizations,

distributionchannelsanddivisionsusingtheassignedcharacteristics.

Task 3:

CalltheprofitabilityreportAC605-ECPCA(ProfitCenter)inthecosting-based

ProfitabilityAnalysis. Selectthereportingdateforthepreviousyearwithaplan

version.

1. Obtainanoverviewoftheactualdatawithregardtosalescharacteristics.

Profit Center

Strategic Business Unit

Company Code

a) SAPMenu→Accounting→Controlling→ProfitabilityAnalysis→

Information System→ Execute Report

ExecutetheAC605–ECPCAreportusingF8orviaReport–Execute.

ThereportcontainsthedataaccumulatedaccordingtoProfitCenter.

However,reportingisdonehereaccordingtocostofsalesaccounting,

positionvaluesarenot presented inCO-PA.

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AC605 Lesson: Overview of Operating Concern

Lesson Summary

You should now be able to:

• Describe the various organizational units

• Understand the basic concepts, characteristics and value fields, of an

operating concern

• Defineanoperating concern and itsattributes

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Unit2: Structures AC605

Lesson: Data Structures

Lesson Overview

Thislessondefinesdatastructuresandidentifiesthetransactiondatastructures. It

alsocoverstheCO-PAdatabasestructuresandtheoperatingconcerntemplates.

Lesson Objectives

After completingthislesson, you will beable to:

• Define data structures

• Identify transaction data structures

• DescribetheCO-PAdatabasestructuresandtheoperatingconcerntemplates

Business Example

Themanagementofyourcompanywantstoimplementaprofitabilityaccounting

applicationintheSAPsystem. Asamemberoftheprojectteamofyourcompany,

youaresupposedtoadviseonthequestionof whether toimplementCO-PAor

EC-PCAintheSAPsystem. Youwillberesponsibletoimplementtheselected

applications. Bothcross-companyandcompany-specificreportingofcontribution

margins is required in multiple currencies. The multidimensional analysis of

sales information, cost-of-sales information, production variances, and period

cost information isrequired for various market segments. Estimated costs are

requiredfortheactualcostspostedonlyatthemonth-end. Actualperiodcosts(S,

G,andA)forvariousorganizationalentitiesaretobereflectedatthemonth-end.

Reportingbyvaluecategoryand byincomestatement accountisrequired. For

thispurpose,youneedtounderstandtheoperatingconcern,datastructures,and

segmentlevel andnonsegmentlevelcharacteristics.

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AC605 Lesson: Data Structures

Defining Data Structures

Figure 31: Operating Concern Data Structures

Defining Data Structures

To define data structures, copy the required characteristics and value fields to

the operating concern and save them.

ActivatingtheEnvironment(upto4.6BGeneration)

Afteryouhavedefinedtheattributesanddatastructuresofanoperatingconcern,

youmustactivatethemandgeneratetheoperatingenvironment.

Thisprocessgeneratesallthetables,programs,andtechnicalobjectsrequiredto

support the operatingconcernyouhave defined.

After you generate the operating concern and before you activate Profitability

Analysis for data entry, add the valid characteristic values to the check tables

generated for the new characteristics.

Changing the Data Structures

Youmust reactivatetheenvironmentafter youchangethedatastructuresofan

operatingconcern. Forexample,reactivatetheenvironmentafteryouaddanew

characteristic or a value field.

Theregenerationprocessdoesnotaffectanyexistingtransactiondata. Noticethat

italsodoesnotautomaticallyback-populateanynewfieldsforexistingtransaction

dataalthoughthissometimesmaybecarriedoutusingtheCO-PArealignmentor

periodic valuation functions.

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Unit2: Structures AC605

Theregenerationprocesswillnotaffectanycharacteristicvaluesthathavealready

beenenteredinchecktablesforuser-definedcharacteristics.

Transaction Data Structures

Figure 32: CO-PA Transaction Data Structures (1)

Costing-basedCO-PAstoresitstransactiondatainitsowndatatables,whichare

createdwhenactivatingandgeneratingtheoperatingconcern. Thismeansthatits

datawillneveraffecttheexecutionspeedofareportinanotherCOapplication.

Account-basedCO-PAstoresitstransactiondatainthetransactiondatatablesfor

Overhead CostManagement. Thismeansthatitsdatawillaffect theexecution

speed of reportsfor other COapplicationsthat share thesametransactiondata

tables.

ThedefinitionsofprofitabilitysegmentsforbothCO-PAsubmodulesarestored

in thesametable, CE4XXXX, whereXXXX=operating concern. Thesystem

alwaysaccessesthissegmentdefinitiontablewhenpostingthetransactiondatafor

costing-based or account-based CO-PA.

Profitability segments, which represent the account assignment objects for

profitabilityanalysis, are uniquecombinationsof characteristicvaluesthat the

systemcreatesandnumbersautomaticallyfromtheinformationintheoriginating

transactions.

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AC605 Lesson: Data Structures

Figure 33: CO-PA Transaction Data Structures (2)

TheCE3... andCE4... tablesworkeffectivelytogethertostorethesummarized

transaction information, both actual and plan, for costing-based Profitability

Analysis.

TheCO-PAdrill-downreportingtoolaccessesthedataintheCE3... andCE4...

tables. LineitemdataandtheinformationfromtheCE1... andCE2... tablescan

be accessedthrough lineitemdisplay features.

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Unit2: Structures AC605

CO-PA Database Structures

Figure 34: CO-PA Database Structures

The data of CO-PA is divided into characteristics and value fields. The

characteristicsarestoredinthedatadivisionofthetable, CE4xxxx. Thekeyof

theCE4xxxxbasicallyconsistsoftheprofitabilitysegmentnumberthatisusedas

ajoinfieldforthetable, CE3xxxx. Thekeyofthetable, CE3xxxx, consistsof

theprofitabilitysegmentnumberandtheposting-periodandsomeothertechnical

fieldsthatarenotlisted. Thevaluefieldsarespecifiedinthedatadivision.

Thetable,CE4xxxx, representstheprofitabilitysegments,createdbasedonthe

businessconsiderationsthataredefinedwhenanoperatingconcerniscreated. The

table,CE3xxxx,containsthevaluespostedtotheprofitabilitysegmentsthatare

additionallyavailablebrokendownintothepostingperiod. Typicalrecordlengths:

CE4xxxx = 250 bytes, CE3xxxx = 2000 bytes.

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AC605 Lesson: Data Structures

Segment Level and Non-Segment Level Characteristics

Figure 35: Segment-Level Characteristics

For reasons of performance, we recommend that the number of profitability

segments be kept as low as possible so that the quantity of the totals records

requiredintheprofitabilitysegmentalsoremainslow. Youcanachievethisby

restrictingtheselectionofcharacteristicsfortheprofitabilitysegment.

You can to configure the system so that certain characteristics are not used in

defining profitability segments. The impact of this is that the values for these

non-segment-levelcharacteristicswillappearonCO-PAlineitemsbutwillnotbe

availableforreportingwiththeCO-PAdrill-downreportingtool.

Forexample,youmusthaveaccesstothenumberoftheorderthathasoccurredin

SDineveryCO-PAlineitem(CE1). However,itisnotnecessarytosaveanew

totalsrecordintheobjectlevel(CE3)foreverylineitemthatiscreatedduringthe

transferfromtheSD.Thiswouldcreateasmanysummaryrecordsaslineitems.

Youcanindividuallyadjustthecharacteristicsthathavebeenusedornotusedat

objectlevelandmakedifferentsettingsforthecosting-basedandaccount-based

profitabilityanalysis. Certainfixedcharacteristicsaregenerallynotusedatobject

level. However, thiscan be changed if required.

SAPrecommendsthatdatabesummarizedonahigherlevel,somethingotherthan

thecustomerorproductlevel,foraccount-basedCO-PAtominimizethenumber

ofsummaryrecords. Thisisbecauseitstransactiondataisstoredinthetablesthat

aresharedwithotherManagementAccountingapplications.

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Unit2: Structures AC605

Operating Concern Templates

Figure 36: Operating Concern Templates

CO-PA provides you with operating concern templates, predefined sample

operatingconcerns,anenvironmentinwhichtodisplaytheCustomizingforthese

operatingconcern,makechangestotheCustomizingsettings,andcopythem.

S_AL: Template for Route Profitability.

S_GO: Cross Industry Template.

S_CP: Consumer Goods Industry Template.

Operatingconcerntemplatesofferthefollowingadvantages:

TheyenableyoutogainaninsightintoProfitabilityAnalysisasademonstration,

withoutyourhavingtoperformextensiveCustomizing. Thismeansthatyoucan

usethetemplatesasabasisforquicklycallingupreports.

The operating concern templatessimplify the Customizing in the profitability

analysis. Ifnecessary,youcanadjustyourCustomizingsettingsforanoperating

concern templateasrequired, copytheseand then use thecopied and adjusted

operating concern productively.

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AC605 Lesson: Data Structures

Figure 37: Quickstart

Use SAP Operating Concern Templates.

ThisiswhereyoucangainaninitialoverviewofProfitabilityAnalysiswithout

the need to have any specialist knowledge and without the need to have made

any settings previously. Further, operating concerns that have already been

presetareavailable,allowingProfitabilityAnalysistobequicklyintegratedinto

yourproductivesystem. Todothis, youcancustomizetheseoperatingconcern

templates. Atanytime,youcanresetthetemplatestotheiroriginalsettings.

Start the transaction for operating concern templates. The template for the

consumer industry is loaded automatically.

Thedetailsviewprovidesyouwithanoverviewofthedeliveredsettingsandof

themodificationsthatyoucanmake. BychoosingApplicationexamples,youcan

viewreportsandplanning layouts. Thesystemfillsthemwithexampledatato

demonstratemoreclearlyhowtheapplicationworks. Youcandeletetheexample

data later.

Ifyouwanttouseanoperatingconcerntemplateforyourprofitabilityanalysis,

youfirsthavetocopyit. Youcanfindthisfunctionunder“Tools”. Thisisalso

whereyoucanchoosetoresetanoperatingconcerntemplatebackto itsinitial

state.

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Unit2: Structures AC605

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AC605 Lesson: Data Structures

Exercise 2: Data Structures

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Understandtheconceptsofvaluefieldsandcharacteristics

• Evaluatethe differentsourcesofcharacteristics

• Explain thesettingsavailablefor value fields

Business Example

Thefollowingrequirementsapplyforthevaluefieldsandcharacteristicsneeded

for profitability reporting in your organization:

Yoursalesmanagerrequiressummarizedsalesperformancefigures,suchasgross

revenue, discounts, andsurchargesbothalongaswellasacrossthelinesofthe

salesstructure,productlines,andcustomersofthecompany. Thesalesmanager

alsowantstoviewsalesandmarketingcostsalongtheselines.

Task 1:

IntheCO-PAsettingsmenu,displayalldefinedcharacteristics.

1. WhatisthetableoforiginfortheCustomerClasscharacteristic?

2. WhatisthechecktablefortheSalesDistrictcharacteristic?

Task 2:

Basedontherequirementsofyourprojectteamdefinedinthecompanyscenario,

youdeterminethatthefollowingcharacteristicsandvaluefieldsarerequiredfor

reporting. In the data structures of the operating concern, determine which of

thefollowingitemsarevaluefields, non-fixedcharacteristics, fixed(delivered)

characteristics, and technical fields:

Customer, Customer Group, Material Group, Controlling Area, Cost

Element,Revenue,CustomerDiscount,ProfitCenter,PriceReduction,Sales

Organization,VariableProductionCosts,SalesDistrict,PostingDate,Fiscal

Year, and Number of Employees.

Note: Theoverviewlistcontainsalluser-definedcharacteristics,default

characteristics,andthecharacteristicsselectedfromthereferencetables.

Itdoesnotincludefixedcharacteristicsortechnicalfields.

Assignthelistofitemsin2-2tothefollowinggroups:

1. Whichcharacteristicsarenon-fixedcharacteristics?

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Unit2: Structures AC605

2. Whichcharacteristicsarefixedcharacteristics?

3. Which fields are technical fields?

4. Which fields are value fields?

5. WhataretheaggregationsettingsfortheNumberofEmployeesvaluefield?

Why may you decide to use this field?

6. Display the Strategic Business Unit characteristic. What type of

characteristic istheStrategicBusinessUnit?

7. Display theREGIO(Region) characteristic. Isthecharacteristicgrouped

with another characteristic?

Why and with what consequences?

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AC605 Lesson: Data Structures

Solution 2: Data Structures

Task 1:

IntheCO-PAsettingsmenu,displayalldefinedcharacteristics.

1. WhatisthetableoforiginfortheCustomerClasscharacteristic?

a) IMG→Controlling→ProfitabilityAnalysis→Structures→Define

OperatingConcern →MaintainCharacteristics

Set theindicator for “all characteristics”.

Searchforthecharacteristic“KUKLA”(customerclassification)

2. WhatisthechecktablefortheSalesDistrictcharacteristic?

a) Select: BZIRKandDetails. ThechecktableisT171.

Task 2:

Basedontherequirementsofyourprojectteamdefinedinthecompanyscenario,

youdeterminethatthefollowingcharacteristicsandvaluefieldsarerequiredfor

reporting. In the data structures of the operating concern, determine which of

thefollowingitemsarevaluefields, non-fixedcharacteristics, fixed(delivered)

characteristics, and technical fields:

Customer, Customer Group, Material Group, Controlling Area, Cost

Element,Revenue,CustomerDiscount,ProfitCenter,PriceReduction,Sales

Organization,VariableProductionCosts,SalesDistrict,PostingDate,Fiscal

Year, and Number of Employees.

Note: Theoverviewlistcontainsalluser-definedcharacteristics,default

characteristics,andthecharacteristicsselectedfromthereferencetables.

Itdoesnotincludefixedcharacteristicsortechnicalfields.

Assignthelistofitemsin2-2tothefollowinggroups:

1. Whichcharacteristicsarenon-fixedcharacteristics?

a) IMG→Controlling→ProfitabilityAnalysis→Structures→Define

OperatingConcern →MaintainCharacteristics

SelectDisplayAllCharacteristicsandChooseDisplay

CustomerGroup,MaterialGroup,andSalesDistrict.

2. Whichcharacteristicsarefixed characteristics?

a) Extras → Fixed Fields

Customer,ControllingArea,ProfitCenter,andSalesOrganization.

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Unit2: Structures AC605

3. Which fields are technical fields?

a) PostingDate, Fiscal Year, andCostElement

4. Which fields are value fields?

a) IMG → Controlling → Profitability Analysis → Structures →

OperatingConcern→MaintainValueFields

Select All Value Fields → Display

Revenue, CustomerDiscount, PriceReduction, VariableProduction

Costs, Number of Employees

5. WhataretheaggregationsettingsfortheNumberofEmployeesvaluefield?

Why may you decide to use this field?

a) Select No. of Employees and Detail.

LAS (AVG and SUM also possible).

PeriodvaluesarenormallyaddedtogetherintheInformationSystem

and in Profitability Analysis (CO-PA) planning. This means the

aggregation rule is SUM. The aggregation rules, Last value and

Average, areusefulonlyforrepresentingstatistical, non-cumulative

valuesinvaluefields,whenthemostrecentoraveragevalueisrequired

instead of the sum.

6. Display the Strategic Business Unit characteristic. What type of

characteristic istheStrategicBusinessUnit?

a) IMG→Controlling→ProfitabilityAnalysis→Structures→Define

OperatingConcern→MaintainCharacteristics

SelectAll Characteristics → Display

Select the strategic business unit WWSBU and then Detail:

User-defined field with 8 characters.

7. Display theREGIO(Region) characteristic. Isthecharacteristicgrouped

with another characteristic?

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AC605 Lesson: Data Structures

Why and with what consequences?

a) IMG→Controlling→ProfitabilityAnalysis→Structures→Define

OperatingConcern →MaintainCharacteristics

Select: DisplayAllCharacteristics. SelectthecharacteristicREGIO

(notRegionbeforeRel. 4.5)and,inthedetaileddisplay,click: Show

compound characteristic

The REGIO characteristic is grouped with the COUNTRY

characteristic. This takes into consideration that the table for

maintainingthemasterdatavaluesfortheREGIOcharacteristicisalso

maintainedfortheCOUNTRYcharacteristic,becauseregionwithout

countrydoesnothaveaclear, semanticmeaning.

Bydouble-clickingthechecktableT005SfortheREGIOcharacteristic,

theassignmentofthecountrycharacteristicbecomesvisibleaspartof

the selection.

Theresultisthat,whensavingdatanexttotheregion, thecountryis

alsosaved. Whenyoucallareport,thecountryisalsodisplayed,even

ifyouhaveonlyassignedtheREGIOcharacteristictothereport.

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Unit2: Structures AC605

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AC605 Lesson: Data Structures

Exercise 3: Maintain the Operating

Concern

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Determinetheattributesoftheoperatingconcern

• Addcharacteristicsandvaluefieldstotheoperatingconcern

Business Example

You need reports in both the group and company currency because your

organization conductsbusinessinforeigncountries.

Your sales manager and product manager ask you which data fields you

specifically require for reporting.

Task 1:

Attributes of the Operating Concern

Youhavedecidedtousebothcompanycodeandoperatingconcerncurrenciesin

costing-based PA.

1. Displaythecurrencysettingsfortheoperatingconcern,IDEA.Whatsettings

are configured?

2. What is the fiscal year variant for IDEA?

Task 2:

Data Structures of the Operating Concern

Yoursalesmanagerhasaskedyoutocheckwhichofthefollowingcharacteristics

are active for the operating concern:

Material Group, Customer, Postal Code

1. Whichofthesecharacteristicsareselectedfortheoperatingconcern?

2. Yourproductmanagerhasrequestedthatthefollowingvaluefieldsbemade

available in the operating concern:

SalesOrderQuantity, Scrap, MarketingProjects

Whichofthesevaluefieldsareconfiguredfortheoperatingconcern?

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Unit2: Structures AC605

Task 3:

1. Areownprofitabilitysegmentsformedonthe“IDEA”operatingconcernfor

thecharacteristicsORDERorSALESORDERITEM?

2. When data are posted into the costing-based and account-based IDEA

profitabilityanalysisfor3differentproducts,howmanydatarecords

are posted in the costing-based,

account-based

profitability analysis?

Task 4:

1. What is the status of the operating concern, IDEA? Why could this

information be important?

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AC605 Lesson: Data Structures

Solution 3: Maintain the Operating

Concern

Task 1:

Attributes of the Operating Concern

Youhavedecidedtousebothcompanycodeandoperatingconcerncurrenciesin

costing-based PA.

1. Displaythecurrencysettingsfortheoperatingconcern,IDEA.Whatsettings

are configured?

a) Youhavedecidedto useboth company code andoperating concern

currencies in costing-based PA.

Displaythecurrencysettingsfortheoperatingconcern,IDEA.What

settings are configured?

IMG→Controlling→ProfitabilityAnalysis→Structures→Define

OperatingConcern→MaintainOperatingConcern: 'Attributes'tab

Operating Concern Currency: EURO

Company Code Currency: selected

OpConCurrency, PrCtr-Valuation: selected

CompCodeCurrency, PrCtr-Valuation: selected

2. What is the fiscal year variant for IDEA?

a) What isthefiscal year variant for IDEA?

K4, CalendarYear + 4 special periods

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Unit2: Structures AC605

Task 2:

Data Structures of the Operating Concern

Yoursalesmanagerhasaskedyoutocheckwhichofthefollowingcharacteristics

are active for the operating concern:

Material Group, Customer, Postal Code

1. Whichofthesecharacteristicsareselectedfortheoperatingconcern?

a) Data Structuresof the Operating Concern

Your salesmanager has asked you to check which of the following

characteristicsareactivefortheoperatingconcern:

Material Group, Customer, and Postal Code

Whichofthesecharacteristicsareselectedfortheoperatingconcern?

IMG→Controlling→ProfitabilityAnalysis→Structures→Define

OperatingConcern→MaintainOperatingConcern

Choose → Display and then select the Characteristics tab on the

DataStructuretab. TodisplaythefixedcharacteristicsselectExtras

→ Display Fixed Fields).

MaterialGroup, Customer(fixedcharacteristic)

2. Yourproductmanagerhasrequestedthatthefollowingvaluefieldsbemade

available in the operating concern:

SalesOrderQuantity, Scrap, MarketingProjects

Whichofthesevaluefieldsareconfiguredfortheoperatingconcern?

a) Yourproductmanagerhasrequestedthatthefollowingvaluefieldsare

available in the operating concern:

OrderedQuantity,Scrap,MarketingActivities,andAnnualRebates.

Whichofthesevaluefieldsareconfiguredfortheoperatingconcern?

IMG→Controlling→ProfitabilityAnalysis→Structures→Define

OperatingConcern→MaintainOperatingConcern

ChooseDisplayandselecttheValueFieldstabontheDataStructure

tab.

SalesOrderQuantity,Scrap,andMarketingActivities.

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AC605 Lesson: Data Structures

Task 3:

1. Areownprofitabilitysegmentsformedonthe“IDEA”operatingconcernfor

thecharacteristicsORDERorSALESORDERITEM?

a) IMG→Controlling→ProfitabilityAnalysis→Structures→Define

ProfitabilitySegmentCharacteristics(Segment-LvlCharacteristics)

NoprofitabilitysegmentsareformedforthecharacteristicsOrderand

SalesOrderItem. However,thisdoesnotmeanthatthedatacannotbe

evaluatedaccordingtothesecharacteristics. Thelineitemreportand

theprofitabilityreportbasedonlineitemsareavailableforthis.

2. When data are posted into the costing-based and account-based IDEA

profitabilityanalysisfor3differentproducts,howmanydatarecords

are posted in the costing-based,

account-based

profitability analysis?

a) As the PRODUCT characteristic was only excluded for the

account-basedprofitabilityanalysis,whenupdating

• inthecosting-basedprofitabilityanalysisperproduct,

• only1totalsrecordisupdatedintheaccount-basedprofitability

analysis

by comparison. The reason may have to do with the different

information requirements of the users in the account-based or

costing-based profitability analysis.

Task 4:

1. What is the status of the operating concern, IDEA? Why could this

information be important?

a) What isthe status of the operatingconcern, IDEA?Why couldthis

information be important?

IMG→Controlling→ProfitabilityAnalysis→Structures→Define

OperatingConcern→MaintainOperatingConcern: 'Environment'

tab

Status = Active

This meansthat the environment of the operating concern hasbeen

generated,alldatatablesareactive,andattributescreated. Ifanyofthe

steps,Save,Activate,orGeneratehavebeenleftout,nopostingscan

bemadetothetablesoftheoperatingconcern. Thiswouldresultinan

errorinanydatatransactionthataffectstheoperatingconcern.

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Unit2: Structures AC605

Lesson Summary

You should now be able to:

• Define data structures

• Identify transaction data structures

• DescribetheCO-PAdatabasestructuresandtheoperatingconcerntemplates

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AC605 Unit Summary

Unit Summary

You should now be able to:

• Describe the various organizational units

• Understand the basic concepts, characteristics and value fields, of an

operating concern

• Defineanoperating concern and itsattributes

• Define data structures

• Identify transaction data structures

• DescribetheCO-PAdatabasestructuresandtheoperatingconcerntemplates

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UnitSummary AC605

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AC605 Test Your Knowledge

Test Your Knowledge

1. What does a controlling area represent?

2. In costing-based Profitability Analysis, store the

base quantities and amounts for reporting.

Fillintheblankstocompletethesentence.

3. Statetheimportanceofthefiscalyearvariantinanoperatingconcern.

4. WhichofthefollowingisthehighestreportinglevelwithinCO-PA?

Choosethecorrectanswer(s).

□ A Operating concern

□ B Controlling area

□ C Company code

□ D Plant

5. Thecharacteristics,suchas“salesorganization”,“customer”,“andproduct”,

arepredefinedautomaticallyforeveryoperatingconcernandareknownas

Fillintheblankstocompletethesentence.

6. Incosting-basedProfitabilityAnalysis,theactualdataisalwaysupdatedin

the company code currency.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False