AC605_EN_Col92_FV_Part_A4 (第3页) | ERP软件技术分享

第 84 页 / 共 483 页

TestYourKnowledge AC605

7. Todefinedatastructures,youneedtocopytherequiredcharacteristicsand

value fields to the operating concern.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

8. -based CO-PA stores its transaction data in its own data

tables, which are created when activating and generating the operating

concern.

Fillintheblankstocompletethesentence.

9. Ifyouwanttoimplementanoperatingconcerntemplateasatemplatefor

yourProfitabilityAnalysis,youfirstneedtocopyitusingthecopyfunction

under .

Fillintheblankstocompletethesentence.

10. Whatmustbedoneafteryougeneratetheoperatingconcern,andbeforeyou

activate Profitability Analysis for data entry?

11. Costing-basedCO-PAstoresitstransactiondatainthetransactiondatatables

for Overhead Cost Management.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

12. Statetheadvantagesofoperatingconcerntemplates.

第 85 页 / 共 483 页

AC605 Test Your Knowledge

Answers

1. What does a controlling area represent?

Answer: The controlling area is an organizational unit delimiting

theindependentcostaccountingoperationsoftheorganization,suchascost

centeraccounting,profitcenteraccounting,andorderaccounting. Company

codesareassignedtocontrollingareaswhenorganizationalstructuresare

defined.

2. Incosting-basedProfitabilityAnalysis,valuefieldsstorethebasequantities

and amounts for reporting.

Answer: value fields

3. Statetheimportanceofthefiscalyearvariantinanoperatingconcern.

Answer: Thefiscalyearvariantdeterminesthenumberofpostingperiods

foreachfiscalyear. Eachcontrollingareaassignedtotheoperatingconcern

andeachcompanycodeassignedtoeachofthosecontrollingareascanhave

itsownfiscal yearvariant. For thisreason, thevariantyouchoosefor the

operatingconcernmustagreewiththatfortheotherareas.

4. WhichofthefollowingisthehighestreportinglevelwithinCO-PA?

Answer: A

OperatingconcernisthehighestreportinglevelwithinCO-PA.

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

arepredefinedautomaticallyforeveryoperatingconcernandareknownas

fixed characteristics.

Answer: fixed characteristics

6. Incosting-basedProfitabilityAnalysis,theactualdataisalwaysupdatedin

the company code currency.

Answer: False

Incosting-based Profitability Analysis, the actual datais always updated

in the operating concern currency.

第 86 页 / 共 483 页

TestYourKnowledge AC605

7. Todefinedatastructures,youneedtocopytherequiredcharacteristicsand

value fields to the operating concern.

Answer: True

Todefinedatastructures,copytherequiredcharacteristicsandvaluefieldsto

the operating concern and save them.

8. Costing-basedCO-PAstoresitstransactiondatainitsowndatatables,which

arecreatedwhenactivatingandgeneratingtheoperatingconcern.

Answer: Costing

9. Ifyouwanttoimplementanoperatingconcerntemplateasatemplatefor

yourProfitabilityAnalysis,youfirstneedtocopyitusingthecopyfunction

under Tools.

Answer: Tools

10. Whatmustbedoneafteryougeneratetheoperatingconcern,andbeforeyou

activate Profitability Analysis for data entry?

Answer: Afteryougeneratetheoperatingconcernandbeforeyouactivate

ProfitabilityAnalysisfordataentry,youneedtoaddthevalidcharacteristic

valuestothechecktablesgeneratedforthenewcharacteristics.

11. Costing-basedCO-PAstoresitstransactiondatainthetransactiondatatables

for Overhead Cost Management.

Answer: False

Account-based CO-PA stores its transaction data in the transaction data

tables for Overhead Cost Management.

12. Statetheadvantagesofoperatingconcerntemplates.

Answer: Theadvantagesofoperatingconcerntemplatesare:

1. TheyenableyoutogainaninsightintoProfitabilityAnalysiswithout

theneedtoperform extensiveCustomizing.

2. The operating concern templates simplify the Customizing in the

profitabilityanalysis. Ifnecessary,youcanadjustyourCustomizing

settingsforanoperatingconcerntemplateasrequired,copytheseand

thenusethecopiedandadjustedoperatingconcernproductively.

第 87 页 / 共 483 页

第 88 页 / 共 483 页

第 89 页 / 共 483 页

Unit 3

Master Data

Unit Overview

This unit discusses the concepts of derivation and valuation. It explains the

derivationstrategyandhowtoevaluatethederivationtechniques. Inaddition,it

discussesvaluationusingproductcostinformationandoutlinesvaluationusinga

CO-PA costing sheet.

Unit Objectives

After completing thisunit, you will beableto:

• Explain the derivation concepts

• Explain the valuation concepts

• Explain the derivation strategy

• Evaluate derivation techniques

• Understandvaluationusingtheproductcostinformation

• Outlinevaluation using aCO-PAcostingsheet

• UsetheCustomizingMonitortoperformvaluationanalysis

Unit Contents

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

Lesson: Characteristic Derivation .............................................82

Exercise 4: Derivation ......................................................91

Lesson: Valuation...............................................................101

Exercise 5: Valuation.......................................................115

第 90 页 / 共 483 页

Unit3: MasterData AC605

Lesson: Introduction to Characteristic Derivation and

Valuation

Lesson Overview

Thislessonhelpsyou tounderstandtheconcept ofcharacteristic derivation. It

also describes the concept of valuation.

Lesson Objectives

After completingthislesson, you will beable to:

• Explain the derivation concepts

• Explain the valuation concepts

Business Example

Themanagementofyourcompanywantstoimplementaprofitabilityaccounting

applicationintheSAPsystem. Asamemberoftheprojectteam,youaresupposed

toadviseonthequestionofwhethertoimplementCO-PAorEC-PCAintheSAP

system. Youthenwillberesponsibletoimplementtheselectedapplications.

Mr. Udo, Mrs. Veloce, and Mrs. Schnell require profitability reports for

many characteristics, someof which areavailableonthesellingand invoicing

transactions(thesalesorganization,sold-to,product,etc.),andsomeofwhichare

availableonlyonmasterrecords(theproductgroup,state,etc.). Mr. Udorequests

that,forsalesreports,thestateandcountryshouldfirstofallbedeterminedfrom

thegoodsrecipient(ifthereisonefortheCO-PArelevanttransaction). Ifnot,they

shouldbederivedfromthesold-toparty. Mrs. Veloceisfamiliarwiththecustomer

hierarchythatisdefinedintheSalesOrderManagementandinsistsonbeingable

to reportalong thelinesof that hierarchy even intheProfitability Analysis. In

addition, sherequiresprofitabilityreportsonthespecialcharacteristicStrategic

Business Unit, which is only determined via the product group. This special

categorizationofproductgroupsisonlyusedwithinCO-PA.Thetruefreightcosts

arenotknownatthetimeofinvoicingbutareknownonlyattheperiod-endwhen

the invoices have been received from the freight vendors. These costs arenot

appliedinacosting-basedwayinFI,butarecalculatedintheprofitabilityanalysis.

ThisiswhyMrsSchnellwasabletoestimatetheexpectedfinalresultforherplant

alreadybeforetheendofthemonth. MrCash,whoisresponsibleforcompany

planning, requests that sales quantities be planned with regard to the material

requirementsintheprofitabilityanalysis. Here,priceandcostinformationshould

bereadbythesystemandautomaticallyappliedtotheplannedquantities,sothat

therespectiverevenuesandcostofsales-andthustheprofit-canbedetermined

withsufficientaccuracy. TheProductCostingmoduleisbeingused. Thedetail

第 91 页 / 共 483 页

AC605 Lesson: Introduction toCharacteristic Derivation andValuation

resultsaretobeimportedintoCO-PAsothattruecost-of-salescanbeanalyzed

extensivelyanddifferenttypesofmarginscanbecalculatedandanalyzed,suchas

themarginafterfixedcostsandthemarginafterallcosts.

For this purpose, an understanding about the characteristic derivation and

valuation concepts is required.

Characteristic Derivation: Central Points

• Some keys point about derivation:

– Derivationsupplementsor overwritescertain automaticallymapped

characteristic values.

– Aderivationstrategyisasequenceofsteps,whereeachstepusesone

derivationtechniquetocalculateoneormorevaluesforoneormore

characteristics, respectively.

– Controlattributescanbeassignedtoeachstep,suchasconditionsfor

execution,reactionswhenunsuccessful,andoverwriteauthority.

– Somederivationstepsarecreatedbythesystematgenerationtime,of

which some are modifiable. Others are created by the configurator

from the beginning.

Valuation: Central Points

• Some key points about valuation are:

– Valuationsupplementsthedatabeingpasseddirectlyfromtransactions

into ControllingProfitability Analysiswith calculated, retrieved, or

otherwise accessed values.

– AvaluationstrategycancontainCO-PAcostingsheets, SalesOrder

Managementpricingprocedures(inplanning), productcostingcalls,

anduserexitcalls,inasequencethatcanbecustomized.

– Valuation strategies must be assigned to record types, points of

valuation,andplanversionswhenapplicabletobeactivated.

– Usingvaluationisoptional. Itismerelyatoolthatcanbeusedinan

attempttogetthemostcompleteandusefulinformationoutofCO-PA.

第 92 页 / 共 483 页

Unit3: MasterData AC605

Example of Characteristic Derivation and Valuation

Figure38: Example: ExampleoftheCharacteristicDerivationandValuation

EveryCO-PArelevantactivityintheSAPsystem(forexample, billing)creates

lineitemsin CO-PA. Thedatacreatedin CO-PAare definedbyautomaticand

manualassignmentsaswellastheconfigurationofthecharacteristicderivation

and the valuation.

Foreachsalesordermanagementtransaction, thesystemautomaticallyimports

the salesorganization, distribution channel, division, customer, product, profit

center, business area, and any sales order management partners for each sales

orderorinvoiceitem. Noticethatthevaluesforallofthese,exceptcustomerand

product, can be overwritten with derivation.

Inadditiontothosevaluesdeterminedthroughtheautomaticmappings,derivation

canaccessadditionalinformation,suchascharacteristicvalues,bothonandoff

theoriginatingtransaction. Forexample,itcouldsupplythesalesdistrictfromthe

invoiceandtheproductgroupfromthematerialmaster.

Inadditiontothevaluesimportedthroughthemanualmappings, valuationcan

importinformationthatisoffoftheoriginatingtransactionaswell. Forexample,it

couldsupplyin-depthproductcostbreakdowninformationfromProductCosting,

which is not availableon the salesdocument.

All CO-PA-relevant transactions areaffected by derivation configuration, and

someoftheseareaffectedpotentiallybyvaluationconfiguration,whichisoptional.

第 93 页 / 共 483 页

AC605 Lesson: Introduction toCharacteristic Derivation andValuation

Lesson Summary

You should now be able to:

• Explain the derivation concepts

• Explain the valuation concepts

第 94 页 / 共 483 页

Unit3: MasterData AC605

Lesson: Characteristic Derivation

Lesson Overview

Thislessonhelpsyoutounderstandthederivationstrategy. Inaddition,itexplains

how to evaluate derivation techniques.

Lesson Objectives

After completingthislesson, you will beable to:

• Explain the derivation strategy

• Evaluate derivation techniques

Business Example

Themanagementofyourcompanywantstoimplementaprofitabilityaccounting

applicationintheSAPsystem. Asamemberoftheprojectteamofyourcompany,

you are supposed to provide advise on the question of whether to implement

CO-PAorEC-PCAintheSAPsystem. Youthenwillberesponsibletoimplement

the selected applications.

Mr. Udo, Mrs. Veloce, and Mrs. Schnell require profitability reports for

many characteristics, someof which areavailableonthesellingand invoicing

transactions(thesalesorganization,sold-to,product,etc.),andsomeofwhichare

availableonlyonmasterrecords(theproductgroup,state,etc.). Mr. Udorequests

that,forsalesreports,thestateandcountryshouldfirstofallbedeterminedfrom

thegoodsrecipient (if thereisonefor the CO-PArelevant transaction). If not,

theyshouldbederivedfromthesold-toparty. Mrs. Veloceisfamiliar withthe

customer hierarchy that is defined in the Sales Order Management and insists

onbeingabletoreportalongthelinesofthathierarchyevenintheProfitability

Analysis. Inaddition,sherequiresprofitabilityreportsonthespecialcharacteristic

“StrategicBusinessUnit”,whichisonlydeterminedviatheproductgroup. This

specialcategorizationofproductgroupshasmeaningonlywithinCO-PA.

As a result, for reporting, sales organization, distribution channel, division,

sold-to,ship-to,andproduct,theinformationisrequiredfromeachorder/invoice

item. Theproductgroupandproducthierarchyinformationisrequiredfromthe

materialmasterrecord. Thecountryandstatearerequiredfromeithertheship-to

recordorthesold-torecord. Thecustomerhierarchyinformationisrequiredfor

eachbusinesstransaction(orsimply„transaction")involvingacustomer. Product

groups are to be categorized into special categories called ‘strategic business

units’ for reporting.

For this purpose, the characteristic derivation strategy and techniques need to

be used.

第 95 页 / 共 483 页

AC605 Lesson: Characteristic Derivation

Characteristic Derivation Concept

Figure 39: Characteristic Derivation Concept

For each CO-PA-relevant transaction, if the derivation strategy is complete,

the system tries to derive a characteristic value for each characteristic in the

operatingconcern. Noticethatderivationisnotalwayssuccessful. Ifthesystem

cannotdetermineacharacteristicvalueforacharacteristic,thenablank,null,or

unassigned characteristic value is posted.

The total combination of (segment-level) characteristic values for a given

transaction consists of the definition of the relevant profitability segment.

The profitabilitysegment istheaccount assignment object fortheProfitability

Analysis.

第 96 页 / 共 483 页

Unit3: MasterData AC605

Derivation Strategy and Techniques

Figure 40: Derivation from a Customizing Viewpoint

A derivation strategy consists of a number of different steps, which derive

the different characteristic values. Each derivation step defines the logical

interrelationship between known source characteristics and the characteristics

to be derived.

Thesystemautomaticallycreatesastandardderivationstrategyforeachoperating

concern. Thisstrategycontainsthederivationstepsforallthedependenciesthat

arealreadyknownbetweencharacteristics. Youcanthenchangethisstrategyto

meettherequirementsofyourorganization. Ifyoudefineyourowncharacteristics

that need to be derived from other characteristics, you need to add your own

derivationstepstothestandardstrategytodefinethisderivation.

第 97 页 / 共 483 页

AC605 Lesson: Characteristic Derivation

Figure 41: Options for Derivation Steps

Thesystemgoesthroughasequenceofstepsinattemptingtolocateacharacteristic

valueforeachcharacteristicforaCOPA-relevanttransaction. Thisstepsequence

is known as the derivation strategy.

Thestepsareperformedinacustomizablesequencetomaximizethepossibilities

to locate or determine valid characteristic values. The following items can be

configured for each step:

• Conditionsunderwhichthestepshouldbeexecuted

• Whetherornotinitialvaluesareallowedforsourcefieldsinastep

• Whetherornotthestepshouldoverwriteanexistingcharacteristicvalue

• Whetherornotanerrormessageshouldgenerateifthestepisunsuccessful

Each step normally represents one of the customizable derivation techniques,

suchastablelookups,derivationrules,region,productandcustomerhierarchies,

moves,clears,andenhancements. Thevaluesforoneormorecharacteristicscan

be determined in a single step.

Derivationoccursfor everyCO-PA-relevant transaction, including direct entry

intoCO-PAandexternaldatauploadsintoCO-PA.Note: Formoreinformationon

customer exit functions, see the Appendix.

第 98 页 / 共 483 页

Unit3: MasterData AC605

Figure 42: Standard Derivation of Organizational Units

Certaincharacteristics, suchasdivisionandprofitcenter,havefixedderivation

steps. Thismeansthat thesystemautomaticallygeneratesnonmodifiablesteps

thatmaybeusedtodeterminetheirvalues. Thesemaytaketheformofoneofthe

sixstandardderivationtechniquesormaybefunctioncalls.

Youcanuseotherderivationstepstooverwritethevaluesdeterminedthroughthe

fixed derivation steps. This can be normally achieved with all characteristics,

except for controllingarea, company code, product, andcustomer. Thesehave

fixed, nonmodifiable derivation.

The system incorporates fixed derivation to force, at high levels, or at least

enhancethepossibilityofreconciliationwithdatainother modulesintheSAP

system, at other levels.

第 99 页 / 共 483 页

AC605 Lesson: Characteristic Derivation

Figure 43: Derivation through Table Lookup

AtablelookupisaderivationmethodusedbyCO-PAtoaccessthecharacteristic

valuesfromSAPmasterdatatableswhenthisinformationisnotavailableonthe

originatingtransaction. Forexample,aninvoicemaynotcontainthepurchasing

group for a material that is being sold. Notice that CO-PA can capture this

informationfor theinvoiceitemusingatablelookup.

Table lookups can be performed when the key of the table to be accessed can

befilledwiththecharacteristicvaluesthatarealreadyknowntoCO-PAforthe

transaction. Forexample, acountryvaluecanbedeterminedwhenacustomer

isknown. Thisisbecausethecustomeristheonly keyto the KNA1tablethat

containsgeneralcustomerinformation,suchasaddresses.

Theabilitytocustomizetablelookupderivationallowstheconfiguratortocontrol

exactlywhichtypesofcharacteristicvaluesareusedtoaccessothercharacteristic

values. Forexample, youcan configure the table lookup for thecharacteristic

countrytofindthecountryvaluefortheship-toinsteadofthecountryvaluefor

the sold-to.

Usingtablelookups,youcanaccessentirefieldvaluesorpartsoffieldvaluesfor

thefieldsinthetablesinwhichkeyscanbefilledwiththeknowncharacteristic

valuesfortransactions. Forexample,thederivationlookupforproducthierarchy

couldbeconfiguredtoimporttheentireproducthierarchyvalueoronlythefirst

several charactersof thehierarchy into CO-PA.

第 100 页 / 共 483 页

Unit3: MasterData AC605

Sometablelookupsaregeneratedautomaticallyonthebasisofacharacteristic‘s

definition. These are generated when the operating concern environment is

generated. Notice that the nonfixed lookups can be modified. Other tables

lookups, suchastheonesfor user-definedcharacteristicsmustbecreatedfrom

the beginning.

Figure 44: Derivation Rule

Derivationrulesareusedtodeterminecharacteristicvaluesthroughuser-defined

logic. Theyarefrequentlyusedwithuser-definedcharacteristicsalthoughtheyare

not limited to this application.

Withderivationrules,characteristicvalues,knownastargetvalues,aredetermined

directlybasedonthevaluesofothercharacteristicvalues,knownassourcevalues.

Similartootherderivationsteps,derivationrulescanbeconfiguredeithertoapply

forallsituationsortoonlyapplywhencertainconditionsaremet(forexample,

only for sales organization 1000). Accordingly, you can also configure the

derivationrulestoproduceanerrormessagewhenacharacteristicvaluecannotbe

determinedthroughtheruleentries. Youcanalsoignoretheerrorandproceed.

Incontrasttootherderivationsteps,derivationruleentriescanbeconfiguredto

beeitherrelatedtoaspecificintervalortime,whichisbeingtime-dependent,or

applicableforalltimes,whichisbeingtime-independent. Derivationrulescanbe

setupinsequencewithotherderivationstepsandmethodstoproducecomplex

derivation logic.

第 101 页 / 共 483 页

AC605 Lesson: Characteristic Derivation

Figure 45: Derivation with Move and Clear

With a move, you can directly transfer a characteristic value or a part of the

characteristicvaluetoanothercharacteristic. Undercertainconditions,youcan

also move a constant to a characteristic.

Intheaboveexample,thesold-tovalueiscopiedintotheship-tovaluewiththe

move function if the ship-to field is originally not populated by any previous

derivationstep. Whencertainconditionsarise,theclearfunctionisavailableto

clearavaluefromacharacteristic. Inaddition,theemployeevalueisclearedto

“notassigned”whentheproductisaspecificvaluebecausetheemployeesshould

not get sales credit for certain items.

Thesystemautomaticallygeneratesamovederivationsteptomovethedummy

profitcentervaluefromEC-PCAintoCO-PAifnoprofitcentercanbedetermined

by other steps.

第 102 页 / 共 483 页

Unit3: MasterData AC605

Customizing Monitor Derivation Analysis

Figure 46: Customizing Monitor: Derivation Analysis

TheCustomizingMonitorprovidesanoverviewofallderivationsteps. Additional

functionsareavailablewhenyou usetheSAP list viewer todisplay derivation

analysis. You can search for specific value fields and determine their use in

derivation.

第 103 页 / 共 483 页

AC605 Lesson: Characteristic Derivation

Exercise 4: Derivation

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Customize derivation techniques and place them in a sequence to obtain

characteristicvaluesfromdesiredsourcesforallCO-PA-relevanttransactions

• Testand analyzethederivationstrategysettings

Business Example

Thecountryandareaarerequiredfromeithertheship-torecord(ifthereisone)

or the sold-to record.

Productgroupsaretobecategorizedintostrategicbusinessunitsforreporting.

YourSalesManagerrequiresreportsforthecustomergroupandsalesdistrictand

wouldliketoknowwhetherthevaluesforthesefieldscanbereaddirectlyfrom

customer master and sales document tables.

Note: Thetermcharacteristicvaluereferstoanactualindividualquantity

defined for a particular characteristic. All data transferred to CO-PA

is checked against the valid characteristic values, which are stored in

checktables. Thesechecktablescaneitheralreadyexistintheoriginal

component of the characteristic or can be maintained manually in

the Profitability Analysis. The characteristic derivation describes the

determiningofcharacteristicvaluesforeverybusinesstransactionthatis

relevant for Profitability Analysis.

Task 1:

1. In the CO-PA application menu, display the check tables for each of the

followingcharacteristics,andfindtwovalidvaluesforeachcharacteristic:

Sales District:

Strategic Business Unit:

Task 2:

Display the derivation strategy in the Customizing settings of the Profitability

Analysis. The first screen only shows user-defined derivation steps. You can

expandthedisplaytoviewallderivationsteps,includingpredefinedderivation

steps.

1. Whycansomederivationstepsbemodifiedandotherscannot?

Continued on next page

第 104 页 / 共 483 页

Unit3: MasterData AC605

2. Display thederivation rule for the Strategic Business Unit characteristic.

What are the source fields?

Inwhichapplicationdothesourcefieldsoriginate?

3. StrategicBusinessUnitisauser-definedfieldinCO-PA.

Rulevalueshavebeendefinedthatdeterminethevalidcharacteristicvalue

combinationsusedtoderiveanewvalue,thestrategicbusinessunit. Whatis

theruleusedtodeterminetheCHEMFOODstrategicbusinessunit?

4. Display the table lookup for theCustomer Classification from Customer

characteristic. Whatisthetableoforiginforthischaracteristic?

Whyaretherenorulevaluesfor thischaracteristic?

Task 3:

In the Customizing settings for Profitability Analysis, under Master Data →

Define Characteristic Derivation:

1. DisplaytheMOVEstepfortheShip-toPartycharacteristic.

What are the source and target fields?

An attribute has been maintained for this characteristic, to apply the

derivationruleonlyundercertainconditions. Whatistheattributeforthis

derivation step?

What isthe purposeof this particular step?

Continued on next page

第 105 页 / 共 483 页

AC605 Lesson: Characteristic Derivation

Task 4:

To test the derivation strategy, enter a line item for your sample customer and

theproductP-100usingthetransactionSimulateEvaluation. SelectDerivation

to execute. As you can see, some of the fields have remained blank. Use the

derivationanalysistoviewthevariousderivationsteps.

Posting Date: Today's date

Record Type: F

Point of valuation: 01

Legal view: X

Customer: T-CO05A##

Product: P-100

Plant: 1000

Sales Org.: 1000

Distribution Channel: 10

Company Code: 1000

1. The order reason field is blank. Why?

2. Howdidthesystemdeterminethe“CustomerGroup”field?

Posting Date:	Today's date
Record Type:	F
Point of valuation:	01
Legal view:	X
Customer:	T-CO05A##
Product:	P-100
Plant:	1000
Sales Org.:	1000
Distribution Channel:	10
Company Code:	1000

第 106 页 / 共 483 页

Unit3: MasterData AC605

Solution 4: Derivation

Task 1:

1. In the CO-PA application menu, display the check tables for each of the

followingcharacteristics,andfindtwovalidvaluesforeachcharacteristic:

Sales District:

Strategic Business Unit:

a) In the CO-PA application menu, display the check tables for each

of the following characteristics, and find two valid values for each

characteristic:

Accounting→Controlling→ProfitabilityAnalysis→MasterData

→ Characteristic Values → Display Characteristic Values → All

CharacteristicsOn/Off→referencedcharacteristics→SalesDistrict

→ Define Sales Districts:

Sales District:

Sales District: District Name

000001 Northern region

000002 Southern region

000003 Western region

000004 Eastern region

Strategic Business Unit:

Usethesamemenupathasabove,butselectStrategicBusinessUnit

under user-defined characteristics.

Strat.BusinessUnit Name:

CHEMAGRA AgriculturalChemicals

CHEMCHEM Chemicals

CHEMFOOD Food chemicals

COMPINDU Industrial computers

Continued on next page

Sales District:	District Name
000001	Northern region
000002	Southern region
000003	Western region
000004	Eastern region

Strat.BusinessUnit	Name:
CHEMAGRA	AgriculturalChemicals
CHEMCHEM	Chemicals
CHEMFOOD	Food chemicals
COMPINDU	Industrial computers

第 107 页 / 共 483 页

AC605 Lesson: Characteristic Derivation

Task 2:

Display the derivation strategy in the Customizing settings of the Profitability

Analysis. The first screen only shows user-defined derivation steps. You can

expandthedisplaytoviewallderivationsteps,includingpredefinedderivation

steps.

1. Whycansomederivationstepsbemodifiedandotherscannot?

a) Display the derivation strategy tablein the Customizing settings of

the Profitability Analysis. Thefirst screen only showsuser-defined

derivation steps. You can expand the display to view all derivation

steps, includingpredefined derivation steps.

IMG:Controlling→ProfitabilityAnalysis→MasterData→Define

CharacteristicDerivation: View→DisplayAllSteps

Whycansomederivationstepsbemodifiedandotherscannot?

Nearlyallfixedcharacteristicshaveprogrammedderivationstepsthat

cannotbechangedfortechnicalreasons,forexample,thederivationof

thecompanycodefromthesalesorganization.

2. Display thederivation rule for the Strategic Business Unit characteristic.

What are the source fields?

Inwhichapplicationdothesourcefieldsoriginate?

a) Display the derivation rule for the Strategic Business Unit (SBU)

characteristic. What arethesourcefields?

SelectthederivationruleProd.Cat. +Industry→SBU.SelectChoose.

WWPRCProductCategoryBRSCHIndustryKey

Inwhichapplicationdothesourcefieldsoriginate?

CO-PA

3. StrategicBusinessUnitisauser-definedfieldinCO-PA.

Continued on next page

第 108 页 / 共 483 页

Unit3: MasterData AC605

Rulevalueshavebeendefinedthatdeterminethevalidcharacteristicvalue

combinationsusedtoderiveanewvalue,thestrategicbusinessunit. Whatis

theruleusedtodeterminetheCHEMFOODstrategicbusinessunit?

a) StrategicBusinessUnitisauser-definedfieldinCO-PA.

Rulevalueshavebeendefinedthatdeterminethevalidcharacteristic

valuecombinationsusedtoderivethestrategicbusinessunit. Whatis

theruleusedtodeterminetheCHEMFOODstrategicbusinessunit?

Select the derivation rule Prod.Cat. + Industry → SBU. Click

Maintain Rule Values.

Product category Industry key

SBU

CHEM FOOD

= CHEMFOOD

4. Display the table lookup for theCustomer Classification from Customer

characteristic. Whatisthetableoforiginforthischaracteristic?

Whyaretherenorulevaluesfor thischaracteristic?

a) DisplaythetablelookupfortheCustomerClassificationfromCustomer

characteristic. Whatisthetableoforiginforthischaracteristic?

SelectTableLookupforcustomerclassificationfromCustomerand

then select : KNA1

Whyaretherenorulevaluesforthischaracteristic?

This field is populated from the customer master general data

table. In this case, theProfitabilityAnalysisderivesthe customer

classificationdirectlyfromthistable. Thatiswhynospecialrules

(checktables)arerequiredintheProfitabilityAnalysis.

Task 3:

In the Customizing settings for Profitability Analysis, under Master Data →

Define Characteristic Derivation:

1. DisplaytheMOVEstepfortheShip-toPartycharacteristic.

What are the source and target fields?

An attribute has been maintained for this characteristic, to apply the

derivationruleonlyundercertainconditions. Whatistheattributeforthis

derivation step?

Continued on next page

第 109 页 / 共 483 页

AC605 Lesson: Characteristic Derivation

What is the purpose of this particular step?

a) IntheCustomizingsettingsforProfitabilityAnalysis, underMaster

Data→DefineCharacteristicDerivation:

Display the MOVE step for the Ship-to Party characteristic. What

are the source and target fields?

Todisplay,clickALLderivationsteps: View→DisplayAllSteps

Selectthe“move”stepforShip-toParty,andselect“Choose”.

Sourcefield: →CO-PA→KNDNR→ChooseCustomer.

Targetfield: →CO-PA→KUNWE→Ship-toparty

Anattributehasbeenmaintainedforthischaracteristic, toapplythe

derivation rule only under certain conditions. What is the attribute

for this derivation step?

SelecttheConditiontab. Thisderivationstepisonlycarriedoutif

the Ship-to field is blank.

What isthepurposeof thisparticular step?

Inthiscase,theShip-tofieldisfilledwiththevalueintheCustomer

field.

Task 4:

To test the derivation strategy, enter a line item for your sample customer and

theproductP-100usingthetransactionSimulateEvaluation. SelectDerivation

to execute. As you can see, some of the fields have remained blank. Use the

derivationanalysistoviewthevariousderivationsteps.

Posting Date: Today's date

Record Type: F

Point of valuation: 01

Legal view: X

Customer: T-CO05A##

Product: P-100

Plant: 1000

Sales Org.: 1000

Distribution Channel: 10

Company Code: 1000

1. The order reason field is blank. Why?

Continued on next page

Posting Date:	Today's date
Record Type:	F
Point of valuation:	01
Legal view:	X
Customer:	T-CO05A##
Product:	P-100
Plant:	1000
Sales Org.:	1000
Distribution Channel:	10
Company Code:	1000

第 110 页 / 共 483 页

Unit3: MasterData AC605

a) To test the derivation strategy, enter a line item for your sample

customer and the product P-100 directly in the costing-based

ProfitabilityAnalysis. SelectDerivationtoexecute. Asyoucansee,

someofthefieldshaveremainedblank. Usethederivationanalysisto

view the various derivation steps.

The order reason field is blank. Why?

IMG→Controlling→ProfitabilityAnalysis→Tools→Analysis

→ Valuation Simulation.

Record Type: F

Posting Date: Today

Point of valuation: 01

Choose Continue.

Customer: T-CO05A##

Product: P-100

Company Code: 1000

Plant: 1000

Sales Org.: 1000

DistributionChannel: 10

SelectDerivation,thenExtras→DerivationAnalysis. Selectvalues

before/after, order reason is empty

Save the derivation step in the derivation analysis. The Customer

Order Reason field is empty, because the source field Customer

OrderNumber(initial)isempty. Thatmeansthattheorderreasonis

derivedfromtheSalesOrderDocumentfield. Thisisnotasalesorder

document,butasimulatedderivationanalysis. ThatiswhytheOrder

Reasonfieldcannotbecreatedorderivedfromthesimulation.

The derivation of the ORDER REASON field can be reproduced

in Customizing under the derivation rules. IMG → Controlling →

Profitability Analysis → Master Data → Characteristic Values →

DefineCharacteristicDerivation: DisplayAllSteps.

Theorderreasonisderivedpertablelook-upfromthesalesdocument.

Continued on next page

Record Type:	F
Posting Date:	Today
Point of valuation:	01

Customer:	T-CO05A##
Product:	P-100
Company Code:	1000
Plant:	1000
Sales Org.:	1000
DistributionChannel:	10

第 111 页 / 共 483 页

AC605 Lesson: Characteristic Derivation

2. Howdidthesystemdeterminethe“CustomerGroup”field?

a) Howdidthesystemdeterminethe“CustomerGroup”field?

Select the icon next to the table lookup to view the Sales Office.

The source fields for this derivation step are Customer, Sales

Organization,DistributionChannel,andDivision.

Thesystemhasderivedthecustomergroupfromthecustomermaster

record

第 112 页 / 共 483 页

Unit3: MasterData AC605

Lesson Summary

You should now be able to:

• Explain the derivation strategy

• Evaluate derivation techniques

100

第 113 页 / 共 483 页

AC605 Lesson: Valuation

Lesson: Valuation

Lesson Overview

Thislessonhelpsyoutounderstandvaluationusingtheproductcostinformation.

ItalsooutlinesthevaluationusingaCO-PAcostingsheet.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Understandvaluationusingtheproductcostinformation

• Outlinevaluation using aCO-PAcostingsheet

• UsetheCustomizingMonitortoperformvaluationanalysis

Business Example

The management of your company would like to implement a profitability

accountingapplicationintheSAPsystem. Asamemberofyourtheprojectteam,

youaresupposedtoadviseonthequestionofwhether toimplementCO-PAor

EC-PCAintheSAPsystem. Youthenwillberesponsibleforimplementingthe

selected applications.

Mrs. Schnell has requirements for profitability reports along the lines of

many characteristics, someof which areavailableonthesellingand invoicing

transactions, such as the sales organization, sold-to, and product, and some of

whichareavailableonlyonmasterrecords,suchastheproductgroupandstate.

Truefreightcostsarenotknownatthetimeofinvoicingbutareknownonlyatthe

month-endwhentheinvoicesarereceivedfromthefreightvendors. Thesecosts

arenotapplied inacost-based way inFI,butarecalculatedintheprofitability

analysis. ThisiswhyMrs. Schnellwasabletoestimatetheexpectedfinalresult

forherplantalreadybeforetheendofthemonth. Mr. Cash,whoisresponsible

for company planning, requests that salesquantitiesbe planned with regard to

the material requirements in the profitability analysis. Here, price and cost

informationshouldbereadbythesystemandautomaticallyappliedtotheplanned

quantities,sothattherespectiverevenuesandcostofsales-andthustheprofit-

canbedeterminedwithsufficientaccuracy. TheProductCostingmoduleisbeing

used,andthedetailresultsaretobeimportedintoCO-PA.Thisistoanalyzetrue

cost-of-salesextensively,andtoanalyzeandcalculatethetypesofmargins,such

asthemarginafterfixedcostsandthemarginafterallcosts.

As a result, freight and packaging costs are to be estimated for each line item

oneachorder/invoice(transaction-basedbilling). RevenueandCOGSaretobe

projectedautomaticallyforthematerialswithplannedquantitiesinaggregate. The

DetailProductCostinginformationistobebroughtinforeachlineitemoneach

order/invoice (transaction-based billing).

Forthispurpose,thevaluationstrategyandtechniquesneedtobeused.

101

第 114 页 / 共 483 页

Unit3: MasterData AC605

Valuation Concept

Figure 47: Valuation Concept

In costing-based Profitability Analysis, you can configure a function known

as valuation to supplement the performance information provided directly by

a transaction. The additional information may be estimated, calculated, or

retrievedfromadifferentsource. Forexample,youcansetyoursystemsothat

itautomaticallycalculatestheinternalcommissionsandfreightcoststhatareto

beexpectedintherespectivebusinesstransaction,whenyoutransferbillingdata

intoCO-PA.Inthisway,youcanevaluatetheexpectedprofitfromthebusiness

transactionswithoutallactualdatahavingbeenposted. Similarly,youcanaccess

the detailed product costing information.

102

第 115 页 / 共 483 页

AC605 Lesson: Valuation

Figure 48: Valuation: Overview

Valuation can be used with either actual or planning data. It is often used in

Controlling Profitability Analysis(CO-PA) planning to access thepricing and

product cost information for the products that have planned quantities. This

enablestheautomaticcalculationofprojectedrevenueandcost-of-salesfigures.

Valuationcanbeconfiguredtofunctioneitherinreal-time, which meansatthe

timedataisfirstpostedtoCO-PA,orperiodically,whichmeansatsomelaterpoint

when manually triggered. The periodic evaluation provides advantages when

manypostingsareexecuted,therebycausingahighersystemloadforreal-time

evaluation. By putting off the evaluation to a later date, you ease the system.

Similarly,itgivestheoptionofre-evaluatingtheposteddata.

103

第 116 页 / 共 483 页

Unit3: MasterData AC605

Valuation Strategy and Techniques

Figure 49: Valuation Strategy

Thevaluationstrategyiscentraltovaluationconfiguration. Avaluationstrategy

maycontainreferencestomultiplevaluationtechniques,suchascostingsheets,

user exits, and product costinginformation, which are tobeapplied to agiven

COPA-relevant transaction.

Youneedtodecidetowhatrecordtypes,F,A,B,C,and0-9,andatwhatpoints,

knownaspointsofvaluation,eachvaluationstrategyshouldapply. Similarly,if

a strategyisto beapplied to planning data, the relevant planning versionmust

be specified.

Thevariousvaluationtechniquesthatpopulatethevaluefieldsindifferentways

are:

• Withcostingsheets,conditiontypesaremappedtovaluefields.

• FromProductCosting,costcomponentsaremappedtovaluefields.

• Valuefieldsareupdateddirectlythroughuser exits.

104

第 117 页 / 共 483 页

AC605 Lesson: Valuation

Figure 50: Product CostEstimates in Product Costing

TheProductCost Controlling(CO-PC) moduleisused togeneratetheproduct

costestimatesformaterials. Theresultsofaproductcostestimatecanbeviewed

in different ways, such as by item, cost element, or cost component. Through

valuation,theproductcostestimateinformationforCO-PCcanbetransferredinto

CO-PA, through cost component values. This function can be used to import

extensivecost-of-salesinformationintoCO-PAforflexiblemarginreporting.

Inconfiguration,costcomponentsaremappedtovaluefields. Youcanmapeach

componenttoitsownvaluefieldormultiplecomponentstoasinglevaluefield.

Youcanalsomapthefixedandvariableportionsofacomponenttoseparatevalue

fields. Thisfunction existssothat cost-of-salescanbeanalyzedextensively in

CO-PAandmultiplemarginvaluescanbecalculatedandanalyzedinCO-PA.

105

第 118 页 / 共 483 页

Unit3: MasterData AC605

Figure51: Valuation using ProductCosting: Customizing(1)

Using a costing key, you can determine which cost estimate, meaning which

costing variant should be used with which validity date for valuation. By

assigning a costing key, you control which cost estimate, standard, modified

standard,orcurrentcostestimateshouldbeusedinwhichcase,dependingonthe

material,materialtype,oranyothercombinationofcharacteristics.

Ifanentryexistsforthematerial,thishaspriorityovertheentryforthematerial

type. The entry for the material type has priority over any entries defined for

other characteristics.

In the assignment lines, you determine which values of the cost component

structurearetransferredtowhichvaluefieldsintheoperatingconcern.

106

第 119 页 / 共 483 页

AC605 Lesson: Valuation

Figure52: Valuationusing ProductCosting: Customizing(2)

Whenyoudefineacostingkey,youcanentereitheracostingdateoraperiodor

avaluefortheperiodindicator. Usingtheplanperiodindicator,youspecifythe

datefor which the system should look for a valid material cost estimate in the

database, for Product Cost Controlling.

Thefollowingoptionsareavailablefortheplanperiodindicator:

0 for the future standard cost estimate.

1 for the current standard cost estimate.

2 for the past standard cost estimate.

3forthestandardcostestimatevalidonthepostingdate.

4forthestandardcostestimatevalidonthedateofgoodsissue.

Ifyouenter0,1,or2fortheplanperiodindicator,thesystemreadsthestandard

costestimatevalidonthefirstdayoftheperiod. Thisreferstothefuture,current,

or past period for which the standard cost estimate is valid according to the

entriesinthevaluation segment oftherelevantmaterial masterrecord. If

youenter3or4fortheplanperiodindicator,thesystemreadsthestandardcost

estimate valid on thegiven posting date or date of goodsissue, regardless of

what is stored in the material master.

107

第 120 页 / 共 483 页

Unit3: MasterData AC605

Figure53: Valuation using ProductCosting: Customizing(3)

Inadditiontoassigningthecosting keystoproductsor materialtypes, youcan

assignthecostingkeystoanycombinationofcharacteristics. Thisallowsgreater

flexibility and controlin using costing keys.

Youcanuseuptothreecharacteristicsassourcefields”,suchasplant, product,

andgroup. In thisway, youdo not need to assign costing keysto onespecific

material or material type. You can also assign costing keys to a combination

of different characteristics. This makes it possible to access the cost of goods

manufacturedfromdifferentplants, whichisusefulifyouwanttousethecosts

fromtheproductionplantwhentheproductissoldbydifferentsalesplants.

108

第 121 页 / 共 483 页

AC605 Lesson: Valuation

Figure 54: Valuation Using Costing Sheets

Costing sheets are a vehicle through which special values can be accessed or

calculated. Theyarethecentralpiecetotheconditiontechnique,amethodused

throughout SAP for performing calculations.

Costing sheets consist of a sequence of user-defined condition types, each of

which accesses a value or performs specific calculations, as dictated by the

definitionsoftheconditiontypes. Eachconditiontypeismappedtoavaluefield

in the operating concern.

109

第 122 页 / 共 483 页

Unit3: MasterData AC605

Figure 55: Condition Types - Condition Records

A condition type represents one step in a costing sheet. What calculation the

systemcarriesoutinthatstepdependsonthefollowingcontrolindicators:

• Condition category

• Calculation type

• Condition class

• Scale basis

Calculation type: The calculation typedetermines how the system calculates

prices,reductions,orsurchargesforaconditiontype. Forexample,itcanspecify

thatasalesdeductionshouldbedependentonthequantitysoldoravaluescale.

Scalebasis: Thescalebasisdetermineshowthesysteminterpretsthevalueor

quantityscaleforacondition. Scalescanbedependentonaquantityoracurrency

amount.

110