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AC610

Profit Center Accounting

mySAP ERP Financials

Date

Training Center

Instructors

Education Website

Instructor Handbook

Course Version: 2005 Q2

Course Duration: 3 Day(s)

Material Number: 50072884

Owner: Alois Uhrmann (D034304)

An SAP Compass 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.

Type Style Description

Example text Wordsorcharactersthatappearonthescreen. These

includefieldnames,screentitles,pushbuttonsaswell

asmenunames, paths, andoptions.

Alsousedforcross-referencestootherdocumentation

bothinternal(inthisdocumentation)andexternal(in

other locations, such asSAPNet).

Example text Emphasizedwords or phrases in bodytext, titlesof

graphics, and tables

EXAMPLETEXT Names of elements in the system. These include

reportnames,programnames,transactioncodes,table

names, andindividualkey wordsof aprogramming

language,whensurroundedbybodytext,forexample

SELECT and INCLUDE.

Example text Screenoutput. Thisincludesfileanddirectorynames

and their paths, messages, names of variables and

parameters, and passages of the source text of a

program.

Example text Exactuserentry. Thesearewordsandcharactersthat

youenterinthesystemexactlyastheyappearinthe

documentation.

<Example text> Variableuserentry. Pointedbracketsindicatethatyou

replacethesewordsandcharacterswithappropriate

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iii

Type Style	Description
Example text	Wordsorcharactersthatappearonthescreen. These includefieldnames,screentitles,pushbuttonsaswell asmenunames, paths, andoptions. Alsousedforcross-referencestootherdocumentation bothinternal(inthisdocumentation)andexternal(in other locations, such asSAPNet).
Example text	Emphasizedwords or phrases in bodytext, titlesof graphics, and tables
EXAMPLETEXT	Names of elements in the system. These include reportnames,programnames,transactioncodes,table names, andindividualkey wordsof aprogramming language,whensurroundedbybodytext,forexample SELECT and INCLUDE.
Example text	Screenoutput. Thisincludesfileanddirectorynames and their paths, messages, names of variables and parameters, and passages of the source text of a program.
Example text	Exactuserentry. Thesearewordsandcharactersthat youenterinthesystemexactlyastheyappearinthe documentation.
<Example text>	Variableuserentry. Pointedbracketsindicatethatyou replacethesewordsandcharacterswithappropriate entries.

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AboutThisHandbook AC610

Icons in Body Text

The following iconsareused in thishandbook.

Icon Meaning

Formoreinformation,tips,orbackground

Noteorfurtherexplanationofpreviouspoint

Exception or caution

Procedures

Indicatesthattheitemisdisplayedintheinstructor’s

presentation.

Icon	Meaning
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Contents

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

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

Course Objectives ..................................................... ix

Unit 1: Profitability Manangement .....................................1

Profitability Management...............................................2

Unit 2: Master Data ...................................................... 25

Controlling Area Settings ............................................26

Master Data............................................................35

Profit Center Assignments...........................................50

Unit 3: Actual Data....................................................... 73

A Systematic View of Profit Center Determination ...............75

Data Flow in Financial Accounting..................................82

Data Flow from Materials Management...........................106

Data Flow from Controlling .........................................123

Transfer from Sales and Distribution..............................139

Functional Areas in Profit Center Accounting....................154

Period-End Closing in Profit Center Accounting.................163

Unit 4: The New General Ledger (New GL) .......................189

New General Ledger and Profit Center Accounting.............190

Unit 5: Transfer Prices.................................................199

Transfer Prices.......................................................200

Unit 6: Profit Center Planning........................................213

Planning Overview...................................................214

Planning Configuration..............................................219

Integrated Planning..................................................232

Planning Process ....................................................246

Unit 7: Information System...........................................283

Overview..............................................................284

Reporting with Drilldown Reporting................................293

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Contents AC610

Appendix 1: ...........................................................329

Appendix 2: Data Structures for Report Painter and Report

Writer Reports .........................................................335

Appendix 3: Line Item Reporting .................................341

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Course Overview

Course AC610 explains how to set up Profit Center Accounting in the SAP

system. A detailed overview of the value flows in an SAP system illustrates

whichprofitcentersareassignedwhichpostings. Thecoursefocusesondefining

drilldownreportsfor evaluatingplanandactual data.

Target Audience

Thiscourseisintendedforthefollowing audiences:

• Project team members responsible for implementing Profit Center

Accounting

• Accountingpersonalresponsibleforprofitabilityreporting

Course Prerequisites

Required Knowledge

• BasicknowledgeandexperienceinControlling/FinancialAccounting

• Knowledge of Overhead Cost Controlling, Product Cost Controlling and

Profitability Analysis

• AC040 Cost and Revenue Accounting

• GoodworkingknowledgeofWindowsoperatingenvironment

• Knowledge of ReportPainter / Report Writer

Recommended Knowledge

• SAP01 - R/3 Overview

• AC410 - Cost Center Accounting

Course Duration Details

Unit 1:

Profitability Manangement

Profitability Management 45 Minutes

Unit 2: Master Data

Controlling Area Settings 30 Minutes

Exercise 1: Controlling Area Settings 20 Minutes

Master Data 85 Minutes

Exercise 2: Master Data 20 Minutes

Profit Center Assignments 80 Minutes

Exercise 3: Profit Center Assignments 20 Minutes

vii

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CourseOverview AC610

Unit 3: Actual Data

A Systematic View of Profit Center Determination 30 Minutes

Data Flow in Financial Accounting 90 Minutes

Exercise 4: Data Flow from Financial Accounting 20 Minutes

Exercise 5: Value Flow from Asset Accounting 20 Minutes

Data Flow from Materials Management 50 Minutes

Exercise 6: Data Flow from Materials Management 20 Minutes

Data Flow from Controlling 65 Minutes

Exercise 7: Data Flow from Controlling 20 Minutes

Transfer from Sales and Distribution 90 Minutes

Exercise 8: Transfer from Sales and Distribution 20 Minutes

Functional Areas in Profit Center Accounting 20 Minutes

Exercise 9: Functional Areas in Profit Center

Accounting 20 Minutes

Period-End Closing in Profit Center Accounting 75 Minutes

Exercise 10: Period-End Closing in Profit Center

Accounting 20 Minutes

Unit 4: The New General Ledger (New GL)

New General Ledger and Profit Center Accounting 30 Minutes

Unit 5: Transfer Prices

Transfer Prices 30 Minutes

Unit 6: Profit Center Planning

Planning Overview 15 Minutes

Planning Configuration 60 Minutes

Exercise 11: Planning Configuration 20 Minutes

Integrated Planning 30 Minutes

Exercise 12: Integrated Planning 20 Minutes

Planning Process 75 Minutes

Exercise 13: Planning Process 20 Minutes

Unit 7: Information System

Overview 30 Minutes

Exercise 14: Overview 20 Minutes

Reporting with Drilldown Reporting 55 Minutes

Exercise 15: Reporting with Drilldown Reporting 20 Minutes

viii

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AC610 Course Overview

Course Goals

This course will prepare you to:

• understandthebusinesspurposeofProfitCenterAccounting

• describeandmaintaintheglobalProfitCenterAccountingsettings,including

master data

• identifythevarioussourcesofactualdata,usetherelevanttransactions,and

process the resulting transaction data

• understandplanintegrationandusetheassociatetools

• summarize, analyzeandevaluateprofitcenterdata

• understandthefundamentalsofthetransferpricingsolution

Course Objectives

After completingthiscourse, youwillbeable to:

• DescribethebusinesspurposesofProfitabilityAnalysisandProfitCenter

Accounting in the SAP system

• identify information which can be obtained in Profitability Analysis and

Profit Center Accounting

• ClarifytheaspectandscopeofprofitabilitymanagementintheSAPsystem

SAP Software Component Information

TheinformationinthiscoursepertainstothefollowingSAPSoftwareComponents

and releases:

• R/3 1.0

• R/3 2.0

• R/3 4.6c

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CourseOverview AC610

Preparation in the System

• Create users and their authorizations

• Generatereportsin ProfitCenter Accounting

• Post goods receipt into warehousefor material P-100 and 100-300. This

step should be redundant in the SAP ERP Central Component training

system,sinceaCATThasbeencreatedforthisstep. Youmaywanttocheck

inventory balances though.

Logistics →Materialsmanagement→Inventorymanagement →Goods

movement → Goods receipt → Other

Movementtype: 501Plant: 1000Storagelocation: 0002Material: P-100

Quantity: 1000

Movementtype: 501Plant: 1000Storagelocation: 0001Material: 100-300

Quantity: 1000

Todeactivateconfigurationlocking,youwillneedtoturnZSENQOFF.Youstart

thisABAPwithtransactionSE38. Toreactivatethelockingconcept,theABAP

ZSENQON is used.

Example ABAPs

none

CATTs

CATTAC610forgoodsreceiptsandaccountassignmentofaccount893015for

posting goods issuewithin thedeliveryprocess

Ifyouwanttodemonstratetransfer-prices,usecattAC_650(transactionscat,you

canuseaTest-systemforthedemonstration,i.g. I20/800)

Technical Hints

Beawareforexportingthereport inEXCEL,that youdon’thavehighsecurity

parameters in EXCEL.

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Unit 1

Profitability Manangement

This unit explains the managerial aims of Profit Center Accounting and

Profitability Analysis

Unit Overview

ThisunitshowsthedifferencebetweenProfitCenterAccountingandProfitability

Analysis

Unit Objectives

After completing thisunit, you will beableto:

• DescribethebusinesspurposesofProfitabilityAnalysisandProfitCenter

Accounting in the SAP system

• identify information which can be obtained in Profitability Analysisand

Profit Center Accounting

• ClarifytheaspectandscopeofprofitabilitymanagementintheSAPsystem

Unit Contents

Lesson: Profitability Management...............................................2

Demonstration: Introduction..................................................3

Demonstration: Differences between CO-PA and EC-PCA............16

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Unit1: ProfitabilityManangement AC610

Lesson: Profitability Management

Lesson Duration: 45 Minutes

Lesson Overview

• Definition of Profitability Management

• Profitability report optionsin the SAP system

• Business purposes of CO-PAand EC-PCA

• Aspectsof ProfitabilityManagementapproaches

Lesson Objectives

After completingthislesson, you will beable to:

• DescribethebusinesspurposesofProfitabilityAnalysisandProfitCenter

Accounting in the SAP system

• identify information which can be obtained in Profitability Analysis and

Profit Center Accounting

• ClarifytheaspectandscopeofprofitabilitymanagementintheSAPsystem

Explainthecontentfromabusinessperspectiveusingthetechnicalsettingsinthe

system.

Business Example

Both cross-company and company-specific reporting is required, in multiple

currencies

Thesetupofprofitandlossreportingismultidimensionalandcoverselementsof

thesalesforce,productlines,customersandotherorganizationalunits.

Profitability information, including sales revenues, cost of goods sold, (of the

productssold),overheadsandproductionvariances,isanalyzed.

Attheendoftheperiodtheoverheadsaresettledtotheprofitabilitysegment.

Reportsonfinancialkeyfigures,includingcashflow,ROIandEVA(Economic

Value Added) are required.

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

therefore requires the ability to report sales and profitability both across the

corporationinacorporatecurrencyandwithineachofthelegalentitiesintheir

local currencies.

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AC610 Lesson: Profitability Management

The sales managers require summarized sales performance figures such as

revenue,discounts,andsurcharges,alongandacrossthelinesofthecompany's

sales structure, product lines and customers.

The managers also require the cost of goods sold and accountable fixed costs

alongtheselinesaswell. Thedistinctionofnon-periodcosts(suchasfreightcosts

andinsurance)isonlymadeinControlling. Theensuingoverheadsaresettledto

thedistributionchannelsandareasofresponsibilityusingdefinedtracingfactors.

EnterpriseControllingrequiresaprofitabilityreportdividedaccordingtoareas

ofresponsibility. Toachievemoreefficientfinancialcontrolling,itisabsolutely

essentialtoperformananalysisofbalancesheetitemsandproducecorresponding

key figures.

Demonstration: Introduction

Purpose

System Data

System:

Client:

UserID:

Password:

Setupinstructions:

1. Youhavetoshowtheexercisesofthetopicsasdemonstration. Pleasehave

a look at the course material for preparation. They are not listed in this

instructorguide. Youcanusethesettingsforgroup00. Thedemonstrations

youhaveusedin46C-releaseshouldbeusedtoshowadditionalfunctionality.

This instructor guide is updated referring to the Course Schedule and

containsthenewsheetsandthenewstructureofexercises.

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Unit1: ProfitabilityManangement AC610

Figure 1: Terminology in Profitability Management

Profitability Management Methods

Cost of salesaccounting Period accounting

Revenue Revenue

Sales Deductions Sales Deductions

Cost of sales Changes to finished products in the

balance sheet

…

Capitalizedinternalactivities

Changestoworkinprocess

…

Gross results Factory output

Salesandmarketingcosts Material costs

Administration costs Personnel costs

Researchanddevelopment Depreciation

Other costs

Operating profit Operating profit

Cost of salesaccounting	Period accounting
Revenue Sales Deductions Cost of sales …	Revenue Sales Deductions Changes to finished products in the balance sheet Capitalizedinternalactivities Changestoworkinprocess …
Gross results	Factory output
Salesandmarketingcosts Administration costs Researchanddevelopment	Material costs Personnel costs Depreciation Other costs
Operating profit	Operating profit

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AC610 Lesson: Profitability Management

The two accounting methods used for calculating profit are the cost-of-sales

methodandtheperiodaccountingmethod. Regardlessofthedifferentmethodsof

calculationused,bothmethodsleadtothesameoperatingprofit.

Withthecost-of-salesmethod,theemphasisisonmatchingtherevenuesforgoods

and/or services provided (the value that a company gains as a result of sales)

againsttherelatedexpensesforthoseitems(thevaluethatislostwhenproducts

aretransferredoutofthecompany). Therefore,thisaccountingmethoddisplays

profitandlossinformationinamanneroptimizedforconductingmarginanalyses,

andassuchitisoptimalforprofitabilityandsalesaccounting.

Withtheperiodaccountingmethod,theemphasisisonsummarizingtheactivity

and situational change over a period of time, for a given organizational unit.

Therefore, thisaccountingmethodpresentstherevenuesandprimaryexpenses

thathavebeenincurredduring agiven period of timeandthechangesinstock

valuelevelsinafinishedproduct,work-in-process,andcapitalizedactivities. This

methodisthereforebettersuitedfortheneedsofproductioncostmanagement.

Figure 2: Views of Profitability Management

Classic profitability and salesaccounting

CO-PAletsyouanalyzetheprofitabilityofyourmarketsegments,structured

accordingtoproducts,customers,orders,andsummarizationsoftheseand

othercharacteristics. Theaimistoprovideyoursales,marketing,planning,

andmanagementorganizationswithdecision-supportfromamarket-oriented

viewpoint. (information supply function)

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Unit1: ProfitabilityManangement AC610

Enterprise Controlling

Profit Center Accounting provides information on operating profit at the

levelofareasofresponsibility. Thesecanbestructuredaccordingtovarious

criteria-byproductdivision,location,function(production,sales)andsoon.

Figure 3: Typical Questions in Profitability Analysis

The best wayto illustrate the purposeof Profitability Management in the SAP

Systemistothinkaboutthefollowingtypicalquestions:

What are the:

• Revenues

• Costs of goods manufactured

• Contribution margins

• Administrative and sales costs

• Operating profits

for defined market segments.

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AC610 Lesson: Profitability Management

Figure 4: Profitability Analysis by Market Segments

ProfitabilityAnalysismakesitpossibletoprovideananalysisof profit forany

segment of the sales market. Close cooperation between Marketing/Sales &

Distribution and profitability and sales accounting is absolutely essential for

definingthecharacteristics(profitabilitysegments)whichformthesesegments.

Themarketsegmentsandkeyfigures(values, quantities)tobeanalyzedcanbe

freelydefinable,soallowingmaximumflexibilityinmarketevaluation.

Key figuresaregenerally salesquantities, revenues, conditions, costsof goods

manufactured and so on.

Profitability Analysis is carried out using a graphical navigation instruments,

DrilldownReporting,whichmakesitpossibletonavigatecomfortablywithinthe

multidimensionaldatacontainedintheprofitabilitysegments.

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Unit1: ProfitabilityManangement AC610

Figure 5: Typical Questions in ProfitCenterAccounting

The best way toillustratethepurpose of Profitability Management withProfit

CenterAccountingistothinkaboutsomeofthetypicalquestionswhichcanbe

answered.

Figure6: ProfitabilityandSalesAccountingbyAreaofResponsibility

ProfitCenterAccountingallowsyoutocalculatetheoperatingprofitgenerated

by your profit centers.

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AC610 Lesson: Profitability Management

A profit center represents an independent organizational subunit that operates

practically independently on the market, bears responsibility for its own costs

andrevenues,andcanbeexpandedtobecomeaninvestmentcenter. (Company

withinthecompany). Certainbalancesheetitems(assets,stockofsemifinished

and finished goods, payables, receivables) can be transferred to Profit Center

Accountingonaperiodicbasis. Theprofitcenterapproachthereforeembodiesthe

increasingrapprochementbetweeninternalandexternalaccounting,functioning

asaconnectinglinkbetweenthetwoaccountingconcepts.

ROI,EVAandcashflowanalysesarethereforepossibleatprofitcenterlevel.

Derivation of profit centers is carried out on the basis of the assignment of

warehousestock,costobjectsandoverheadobjectstotherelevantprofitcenters.

(Assignmentinthematerialmaster,costcentermaster,internalorder,production

order,salesorder,salesorderitem,project,WBSelement,productcostcollector,

network)

Allprofit-relevantbusinesstransactionsareupdated“statistically”inProfitCenter

Accountingatthesametimetheyareprocessedintheoriginalbusinessprocesses.

(Parallel accounting system)

Figure 7: Reporting

PeriodoperatingresultsfordefinedprofitabilitysegmentsofProfitabilityAnalysis

aredeterminedmethodicallyinaccordancewithcostofsalesaccounting

The provision of condition types from SD (Sales and Distribution), or

cost components from costing, allows a detailed analysis of the control

factor “Operating Profit” for market segments divided by sales market (a

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Unit1: ProfitabilityManangement AC610

multidimensional profitability segment of combined characteristic values

represents a certain market segment), thus creating the prerequisites for an

efficient target-group-orientedhandlingof themarket.

Tocompletethecost reporting,the“classic”overheadsof theoverheadobjects

(costcenters,internalorders,processes)areperiodicallysettledtotheprofitability

analysis. Theproductvariances,splitbyreasonforvariance,aretransferredtothe

profitabilityanalysisduringthesettlement(periodicorfullsettlement)oftherun

schedule headers or production orders.

ProfitCenterAccountingallowsaprofitabilityreportbyperiodorcost-of-sales

accounting. If you decide to use the CSA you need to define and determine

functional areas which contain the relevant cost components as functional

costs (cost of goods manufactured, sales costs, administrative costs, research

anddevelopmentcosts). Specificbalancesheet accountscan alsobedisplayed

on profit center level (Investment Center) opening up a range of possibilities

for financial analysis and allowing cash flow analyses and other profitability

indicatorstobedisplayed, forexampleReturnonInvestment(returnonsalesx

equityturnover=returnonnetassets). Thisprovidesthebasisforavalue-oriented

management approach. (EVA analyses).

Figure 8: Value Flow in Profit Center Accounting

Internally, all profit-related business processes are also represented in Profit

Center Accounting, in addition to being mapped in Management Accounting

(OverheadCostControlling,ProductCostControlling,ProfitabilityAnalysis).

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AC610 Lesson: Profitability Management

ProfitCenterAccountingispartofEnterpriseControllingandthusactsmoreor

lessasa“backgroundparallelcontrolling”method. Yourpostingsaredefinedas

statisticalbecauseaprofitcenter isnotnormallydirectlyassigned. (Exception:

P& Lstatement accounts, balance sheet accounts)

YoucantransfertoProfitCenterAccountinginrealtimeanddirectly(online),orby

subsequentpostingtotheperiodendusingspecialsubsequentpostingprograms.

You need to activate online data transfer in the profit center settings for the

controlling area.

Figure 9: Objects in Profitability Management

TheobjectsforanalysisinProfitabilityAnalysisaretheindividualprofitability

segmentswhicharedynamicallyformedandrepresentaspecificcombinationof

characteristicvalues(valuesofthedefinedreportingdimensions=characteristics).

Profitability segments are often combinations of product, customer and sales

structureinformationwithcertainaccountassignmentobjects/organizationalunits

(company codes, controllingareas, profitcenters).

The profitability analysis is bound to follow the methodical approach of

cost-of-sales accounting (CSA), which is the classic reporting instrument for

profitability and sales accounting with contribution margin accounting and

analysis of fixed-cost allocation. In parallel characteristic hierarchies you can

summarize using different characteristics.

Profitcentersprimarilyrepresentoperationalareasofresponsibilitythereforethe

primaryaimofProfitCenterAccountingistodetermineaquasiexternalyear-end

financialstatement(profit andlossstatement, balancesheet)forthis“company

withinthecompany”(segmentreporting). Theprofitabilityreportusuallyfollows

period accounting.

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Unit1: ProfitabilityManangement AC610

Profit Center Accounting canalsobeillustratedaccordingto CSAbydefining

and determining functional areas (= FI organizational units). It is possible to

summarize profit centers to profit centergroups in the standard hierarchy and

also in alternative hierarchies.

Figure 10: Organizational Units and Master Data

The operatingconcern is the highest level of reportingused asa basiswithin

CO-PA. It defines the profitability information which can be analyzed at this

level. One or more controlling areas are assigned to an operating concern

when organizational structures are defined. Often, corporations have only a

singleoperatingconcern, whichisrecommendedforthesakeofsimplicityand

convenience if all controlling areas and company codes share the same fiscal

calendar(account-basedprofitabilityanalysis). Thisrestrictioncanberemoved

forcosting-basedprofitabilityanalysisifthereisnoassessmentexecutedfromthe

cost center accountingto the profitabilityanalysis.

The controlling area is an organizational unit delimiting the organization's

independent cost accounting operations (cost center accounting, profit center

accounting, andorderaccounting). Companycodesareassigned to controlling

areaswhenorganizationalstructuresaredefined. Often,a1:1relationshipexists

betweenthecompanycodeandthecontrollingarea. However,acontrollingarea

canalsoincorporateseveralcompanycodes. Thiswayyoucantakeintoaccount

cross-company cost allocations.

Thecompanycodeisanindependentaccountingunitwithinaclient. Thelegal

requirementsofabalancesheet orprofitandlossstatementarefulfilled onthe

companycodelevel. Plantsareassignedtocompanycodeswhenorganizational

structures are defined.

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AC610 Lesson: Profitability Management

AplantisanorganizationalunitwithinLogisticsandthecompanymapsthisunit

intermsofprocurement,production,maintenanceandmaterialsplanning.

Figure 11: ParallelCurrencies in ProfitabilityManagement

In costing-based CO-PA, all amounts are managed in the operating concern

currencythatisspecifiedintheattributesoftheoperatingconcern.

Itisalsopossibletoconfiguretheattributestostorevaluesinthelocalcurrencyas

well;thishastheeffectofdoublingthestoredtransactiondata,though.

Account-basedCO-PAstoresalltransactionsinthreecurrencies: thetransaction

currency,thelocalcurrency,andthecontrollingareacurrency.

ProfitCenterAccountingcanstoretransactionsinthetransactioncurrency,the

localcurrency,andaspecialprofitcenteraccountingcurrency(forexample,group

currency for the profit center local currency).

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Unit1: ProfitabilityManangement AC610

Figure 12: Different Views of a Corporation (*)

Differentdecision-makersinacompanyneeddifferenttypesofinformation.

For this reason, those responsible for the individual group companies require

profitabilitydatatoberepresentedfromtheviewpointofeachcompanycodeand

tomatchtheincomestatement fromexternalreporting.

Forthegroupheadoffice, thegroupasawholeisgenerallythemostimportant

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

representedasabusinessunitandtoeliminateintercompanyprofits.

Especiallyifcompanyunitssuchasprofitcentersaretoberunlikeindependent

companies,theprofitcentermanagersrequiretheequivalenttypeofinformation.

Insuchcases,exchangesbetweenprofitcenterswithinacompanyarealsotaken

into consideration.

(*)TheGroupcanbeseenhereasacontrollingareaandshouldthereforenotbe

confusedwiththetermGroupinthecontextofexternalreporting.

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AC610 Lesson: Profitability Management

Figure 13: Parallel Valuation Views

Theviewof theindividualcompanyandthevaluationofbusinesstransactions

accordingtolegalreportingrequirementsonlyrepresentsoneofseveralpossible

perspectives. The legal valuation view is determined by commercial and tax

accounting regulations.

Inadditiontothislegalview,though,successfulcorporateandgroupmanagement

needsotherinformationthatshowsbusinessactivitiesfromthepointofviewof

the wholegroup or of individual profit centers.

Corporatecontrollingfortheentiregrouprequiresyoutovaluatethesebusiness

transactions using group production costs (group view). Moreover, in many

groups the management structures do not correspond to the individual legal

accountingunits. Internalpricesguidetheactivitiesoftheindividualprofitcenters

accordingtomarketprinciples. Consequently,valueflowsrepresentedfromthe

point of view of profit centersare vital for management in terms of “internal”

profitability management.

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Unit1: ProfitabilityManangement AC610

Figure 14: Summary I

Figure 15: Summary II

Demonstration: Differences between CO-PA and

EC-PCA

Purpose

Showthereturnoninvestmentintheprofitcenterreportandcontributionmargin

in the Profitability Analysis report.

System Data

System:

Client:

UserID:

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AC610 Lesson: Profitability Management

Password:

Setupinstructions:

1. ShowatypicalCO-PAreport,forexamplereportAC040. Donotspendtoo

muchtimeonnavigationanddetailsbutratherpositionthisdemonstration

asapreviewof what participantsareaiming for. Emphasize the multiple

dimensions, full contribution margin results, detail versusdrill-down list.

Brieflydemonstratehowtonavigatethroughthereport. Themostimportant

thingatthisstageisfortheparticipantstorealizewhatcharacteristicsand

value fields are and what information they can be used to access within

Profitability Analysis.

Tohaveagoodcomparsion,postasalesorderinSD:

logistics→SalesandDistribution→Sales→Order→Create

Order Type: TA01

Saldes Organisation: 1000

Distribution Channel: 10

Division: 00

Sold to party: 1000

Ship to party: 1000

Material: P-100

Order quantity: 10

Post the delivery and Billing Document.

... →salesorder→subsequentfunctions→OutboundDelivery

Shipping point: 1000

Selection date: actual date + 1 month

Order number: your sales order number

Post picking and goods issue.

ThisshouldbetheonlysalesorderforP-100intheactualmonth,soyoucan

directlycomparethereportsinCO-:PAandEC-PCA.

Show first the CO-PA report.

Accounting→Controlling→Profitabilityanalysis→InformationSystem

→ Execute Report: AC040

Accept the defaults: actual year, Version 100

Drilldowntomaterialp-100intheactualmonth.

2. ShowtheEC-PCAreportwithoriginobjectsinEC-PCA

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Unit1: ProfitabilityManangement AC610

Accounting → Enterprise Controlling → Profit Center Accounting →

InformationSystem→ReportsforProfitCenterAccounting→Interactive

Reporting→ProfitCenterGroup: Plan/Actual/Variance

From period: actual period

To period: actual period

Fiscal year: actual year

Profit center group: H1

Profit + loss acct: OAS

Bal. sheet account: BSA

Plan version: 0

Drilldowntoprofitcenter1010(materialP-100)andtocharacteristic'origin

objects':

Profitcenter: showsthevaluedgoodsincometostock

CostCenter: showstheoverheadcostsoftheprofitcenter

Billingdocument: showstherevenueofyoursalesorder

Profitabilitysegment: showsthecostofgoodssoldofyoursalesorder(10x

S-Price)

Materialstocks: showsthevaluedstockquantityof allmaterialsof profit

center

Payables: shows all accumulated payables

Optional or as an alternative:

Show a typical cost-of-sales PCA report

Accounting → Enterprise Controlling → Profit Center Accounting →

InformationSystem→ReportsforProfitCenterAccounting→Interactive

Reporting→ProfitCenterGroup: Plan/Actual/Variance

Controlling Area: 1000

Fiscal year: actual

Period: 1-12

Plan version: 0

Profit Center Group: H1

Account Group: PCA-ALL

3. Show Line Items

Double Click on Profit Center 1010

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AC610 Lesson: Profitability Management

Choose Profit Center: Actual Line Items

4. Demonstratehowtheparticipantsaccessthevariousinformationsourcesin

the training system (SAP documentation, IMG documentation, extended

help options and so on).

Help → SAP library

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Unit1: ProfitabilityManangement AC610

Facilitated Discussion

Discussion Questions

Usethefollowingquestionstoengagetheparticipantsinthediscussion. Feelfree

to use your own additional questions.

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AC610 Lesson: Profitability Management

Lesson Summary

You should now be able to:

• DescribethebusinesspurposesofProfitabilityAnalysisandProfitCenter

Accounting in the SAP system

• identify information which can be obtained in Profitability Analysisand

Profit Center Accounting

• ClarifytheaspectandscopeofprofitabilitymanagementintheSAPsystem

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UnitSummary AC610

Unit Summary

You should now be able to:

• DescribethebusinesspurposesofProfitabilityAnalysisandProfitCenter

Accounting in the SAP system

• identify information which can be obtained in Profitability Analysis and

Profit Center Accounting

• ClarifytheaspectandscopeofprofitabilitymanagementintheSAPsystem

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AC610 Test Your Knowledge

Test Your Knowledge

1. ProfitabilityAnalysisallowsyoutocompileaprofitabilityreportusingcost

of salesaccounting and period accounting.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

2. YoucanuseuptothreecurrenciesinProfitCenterAccounting.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC610

Answers

1. ProfitabilityAnalysisallowsyoutocompileaprofitabilityreportusingcost

of salesaccounting and period accounting.

Answer: False

ProfitabilityAnalysiscanonlybeusedwithcostofsalesaccounting.

2. YoucanuseuptothreecurrenciesinProfitCenterAccounting.

Answer: True

Theprofitcentercurrency,transactioncurrency,andcompanycodecurrency

canbeanalyzedwiththetransactiondatainProfitCenterAccounting.

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Unit 2

Master Data

Thisunit outlinesthesettingsrequired inthecontrolling area for Profit Center

Accounting. Italsoexplainshowtomaintainprofitcentermasterdataandassign

theprofitcenterstothemasterdataintheSAPsystem.

Unit Overview

ThisunitexplainsthesettingsintheIMGthatarerequiredtoactivateProfitCenter

Accounting. Itshowshowthemasterdataisdefinedandallocatedtotheaccount

assignment objects in an SAP system.

Unit Objectives

After completing thisunit, you will beableto:

• explainthestepsrequiredtosetupProfitCenterAccounting: maintainthe

controllingareasettingsandcreatethedummyprofitcenter

• create the standard hierarchy

• createprofit centersand profit center groups

• create additional master data

• assign objects to profit centers

Unit Contents

Lesson: Controlling Area Settings.............................................26

Exercise 1: Controlling Area Settings.....................................29

Lesson: Master Data ............................................................35

Exercise 2: Master Data....................................................43

Lesson: Profit Center Assignments............................................50

Exercise 3: Profit Center Assignments...................................59

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Unit2: MasterData AC610

Lesson: Controlling Area Settings

Lesson Duration: 30 Minutes

Lesson Overview

YouactivateProfitCenterAccountinginthecontrollingarea.

Lesson Objectives

After completingthislesson, you will beable to:

• explainthestepsrequiredtosetupProfitCenterAccounting: maintainthe

controllingareasettingsandcreatethedummyprofitcenter

Explainthecontentfromabusinessperspectiveusingthetechnicalsettingsinthe

system.

Business Example

TheIDEScorporationhasdecidedtoimplementProfitCenterAccounting.

Theyear-endfinancialstatement(balancesheet,profitandlossstatement)istobe

extended to include areas of responsibility

Figure16: ControllingAreaSettingsforProfitCenterAccounting(1)

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AC610 Lesson: Controlling Area Settings

Profit CenterAccounting takesitsdataprimarilyfrombusinesstransactionsin

otherAccountingandLogisticscomponents. Certainparametersofthecontrolling

area must be in place in order for you to be able to use the functions within

Controlling and EnterpriseControlling. You can maintain these parameters in

Customizingfortherelevant Accountingcomponent.

The first step istoestablish the nameof thestandardhierarchyfortheprofit

centers. The system creates the top node or group of the standard hierarchy

automaticallywhenyousaveyoursettings. Youcanthenmaintainittocreatethe

lowerlevelnodesrequiredtocompleteyourhierarchy.

Thedummyprofitcenterisalsoenteredhereforinformation. Thisisusedforall

postingstoobjectsforwhichnoprofitcenterhasbeenfound. Boththestandard

hierarchyanddummyprofitcenterarecoveredinmoredetailinthemasterdata

discussion.

Eliminationofinternalbusinessensuresthatthesystemwillnotposttransaction

databetween objectsof the sametype(cost centers, internal orders) whichare

assigned to the same profit center.

Figure17: ControllingAreaSettingsforProfitCenterAccounting(2)

In the profit center local currency type field, you select whether to use the

controllingareacurrency(20),thegroupcurrency(30),oraspecialprofitcenter

currency(90)astheEC-PCAreportcurrency. Ifyouchoosethelastoption,you

must define the required profit center currency.

ThesystemwillautomaticallyrecordtransactiondatainProfitCenterAccounting

inboththecurrencyofthecompanycode(localcurrency)andtheprofitcenter

localcurrency. Ifyoualsowanttostorethedatainthetransactioncurrency,check

the “store transaction currency” box.

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Unit2: MasterData AC610

The valuation view defines the valuation approach used to value material

inventoriesandgoodsmovement. InProfitCenterAccounting,youchooseoneof

the following views in each controlling area:

Withthelegalview,youvaluatematerialstocksandgoodsmovementswiththe

samevaluationapproachusedinthelegallyindependentunits(companycodes).

Withthegroupview,youvaluategoodsmovementswithinaffiliatedcompanies

usingagroupcostofgoodsmanufactured. Here,forexample,thereceivingprofit

centerreceivesasemi-finishedgoodwithoutprofitmarkupfromthesendingprofit

center,meaningthatnorevenuesareshownwiththisapproach.

With the profit center view, you can show internal revenues in Profit Center

Accounting. Transfer prices are automatically found for goods movements

betweenprofitcentersandshownasinternalrevenueandinternalcostsinProfit

Center Accounting. In this case, a goodswithdrawal crossing profit centers is

shownasa“quasi-sale”inProfit Center Accounting, whileit isaconsumption

posting from the company code view.

ThecontrolindicatorflagactivatesProfitCenter Accountinginthecontrolling

areabeginningwiththespecifiedfiscalyear. Ifthisindicatorisnotset,nodata

will betransferred to Profit Center Accounting.

Thedistributionmethoddetermineswhichdataisstoredinwhichsystem.

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AC610 Lesson: Controlling Area Settings

Exercise 1: Controlling Area Settings

Exercise Duration: 20 Minutes

Exercise Objectives

After completingthisexercise, youwillbeableto:

• makethesettingsforProfitCenterAccountinginthecontrollingarea

Business Example

Thesteeringcommitteeoftheprojectwantsinformationonthecontrollingarea

settings for assessing whether introducing Profit Center Accounting involves

extensive organizational changes.

Thesolutionscontainthefollowingabbreviationsformenupaths:

Application:

PCA:Accounting→Controlling→ProfitCenterAccounting

Accounting→EnterpriseControlling→ProfitCenterAccounting

Customizing:

IMG:Tools→Customizing→IMG→ExecuteProject

Profit Center Customizing:

ORK2:

First IMG and then

Controlling → Profit Center Accounting

EnterpriseControlling→Profit CenterAccountingor

Transaction ORK2

Task 1:

1. Displaytheprofitcentersettingsforcontrollingarea1000.

Continued on next page

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Unit2: MasterData AC610

Task 2:

Checkthesettingsfortheeliminationofinternalbusinessvolumebyanswering

the following questions.

1. Istheeliminationofinternalbusinessvolumeactive?

2. What effect does activating the elimination of internal business volume

have on profit center postings?

Task 3:

Checkthesettingsforthecurrencybyansweringthefollowingquestions.

1. Which currency type and which currency is managed in Profit Center

Accounting?

2. Whichcurrencytypewouldyouhavetochooseinordertoassignaseparate

local currencyto Profit Center Accounting?

Continued on next page