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AC610

Profit Center Accounting

mySAP ERP Financials

Date

Training Center

Instructors

Education Website

Participant Handbook

Course Version: 2005 Q2

Course Duration: 3 Day(s)

Material Number: 50072883

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

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About This Handbook

Thishandbookisintendedtocomplementtheinstructor-ledpresentationofthis

course,andserveasasourceofreference. Itisnotsuitableforself-study.

Typographic Conventions

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

typographic conventions are also used.

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includefieldnames,screentitles,pushbuttonsaswell

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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.
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AboutThisHandbook AC610

Icons in Body Text

The following iconsareused in thishandbook.

Icon Meaning

Formoreinformation,tips,orbackground

Noteorfurtherexplanationofpreviouspoint

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Procedures

Indicatesthattheitemisdisplayedintheinstructor’s

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Contents

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

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

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

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

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

Unit 2: Master Data ...................................................... 21

Controlling Area Settings ............................................22

Master Data............................................................31

Profit Center Assignments...........................................46

Unit 3: Actual Data....................................................... 67

A Systematic View of Profit Center Determination ...............69

Data Flow in Financial Accounting..................................75

Data Flow from Materials Management............................98

Data Flow from Controlling .........................................115

Transfer from Sales and Distribution..............................131

Functional Areas in Profit Center Accounting....................146

Period-End Closing in Profit Center Accounting.................155

Unit 4: The New General Ledger (New GL) .......................179

New General Ledger and Profit Center Accounting.............180

Unit 5: Transfer Prices.................................................187

Transfer Prices.......................................................188

Unit 6: Profit Center Planning........................................199

Planning Overview...................................................200

Planning Configuration..............................................204

Integrated Planning..................................................217

Planning Process ....................................................232

Unit 7: Information System...........................................269

Overview..............................................................270

Reporting with Drilldown Reporting................................279

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Contents AC610

Appendix 1: ...........................................................315

Appendix 2: Data Structures for Report Painter and Report

Writer Reports .........................................................321

Appendix 3: Line Item Reporting .................................327

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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 Goals

This course will prepare you to:

• understandthebusinesspurposeofProfitCenterAccounting

• describeandmaintaintheglobalProfitCenterAccountingsettings,including

master data

• identifythevarioussourcesofactualdata,usetherelevanttransactions,and

process the resulting transaction data

• understandplanintegrationandusetheassociatetools

• summarize, analyzeandevaluateprofitcenterdata

• understandthefundamentalsofthetransferpricingsolution

vii

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CourseOverview AC610

Course Objectives

After completingthiscourse, youwill beable 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

viii

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Unit 1

Profitability Manangement

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

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Unit1: ProfitabilityManangement AC610

Lesson: Profitability Management

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

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.

The sales managers require summarized sales performance figures such as

revenue,discounts,andsurcharges,alongandacrossthelinesofthecompany's

salesstructure, 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.

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AC610 Lesson: Profitability Management

EnterpriseControllingrequiresaprofitabilityreportdividedaccordingtoareas

ofresponsibility. Toachievemoreefficientfinancialcontrolling,itisabsolutely

essentialtoperformananalysisofbalancesheetitemsandproducecorresponding

key figures.

Figure 1: Terminology in Profitability Management

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Unit1: ProfitabilityManangement AC610

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

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

thathavebeen incurredduringagivenperiod of timeandthechangesinstock

valuelevelsinafinishedproduct,work-in-process,andcapitalizedactivities. This

methodisthereforebettersuitedfortheneedsofproductioncostmanagement.

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

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)

Enterprise Controlling

Profit Center Accounting providesinformation on operating profit at the

levelofareasofresponsibility. Thesecanbestructuredaccordingtovarious

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

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Unit1: ProfitabilityManangement AC610

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

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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

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.............................................22

Exercise 1: Controlling Area Settings.....................................25

Lesson: Master Data ............................................................31

Exercise 2: Master Data....................................................39

Lesson: Profit Center Assignments............................................46

Exercise 3: Profit Center Assignments...................................53

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Unit2: MasterData AC610

Lesson: Controlling Area Settings

Lesson Overview

YouactivateProfitCenterAccountinginthecontrollingarea.

Lesson Objectives

After completingthislesson, you will beable to:

• explainthestepsrequiredtosetupProfitCenterAccounting: maintainthe

controllingareasettingsandcreatethedummyprofitcenter

Business Example

TheIDEScorporationhasdecidedtoimplementProfitCenterAccounting.

Theyear-endfinancialstatement(balancesheet,profitandlossstatement)istobe

extended to include areas of responsibility

Figure16: ControllingAreaSettingsforProfitCenterAccounting(1)

Profit CenterAccountingtakesitsdataprimarilyfrombusinesstransactionsin

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.

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AC610 Lesson: Controlling Area Settings

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.

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).

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Unit2: MasterData AC610

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 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

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AC610 Lesson: Controlling Area Settings

Task 4:

1. Whatisthenameoftheprofitcenterstandardhierarchy?

Task 5:

1. Whatvaluationviewwouldyouhavetosetifyouhadoptedforthetransfer

prices in Profit Center Accounting?

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Unit2: MasterData AC610

Solution 1: Controlling Area Settings

Task 1:

1. Displaytheprofitcentersettingsforcontrollingarea1000.

a) ORK2: Basic Settings → Controlling Area Settings → Maintain

Controlling Area Settings

Controlling area 1000

Task 2:

Checkthesettingsfortheeliminationofinternalbusinessvolumebyanswering

the following questions.

1. Istheeliminationofinternalbusinessvolumeactive?

Answer: Theeliminationofinternalbusinessvolumeisactive.

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

have on profit center postings?

Answer: If, whenapostingismadetoactualaccountassignment objects

ofthesameoriginobjecttype(forexample, costcenters), thesameprofit

center isassignedtothese, thenaninternalbusinessvolumeexists. If the

eliminationofinternalbusinessvolumeindicatorisset, thispostingisnot

reflected in Profit Center Accounting.

Task 3:

Checkthesettingsforthecurrencybyansweringthefollowingquestions.

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

Accounting?

Answer: ProfitCenterAccountingincontrollingarea1000usescurrency

type30(Groupcurrency). ThecurrencyEURislinkedtothiscurrencytype.

2. Whichcurrencytypewouldyouhavetochooseinordertoassignaseparate

local currencyto Profit Center Accounting?

Answer: Currency type 90 allows you to enter any currency in the

controllingareasettingsofProfitCenterAccounting.

Continued on next page

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AC610 Lesson: Controlling Area Settings

Task 4:

1. Whatisthenameoftheprofitcenterstandardhierarchy?

Answer: Theprofitcenterstandardhierarchyincontrollingarea1000isH1.

Task 5:

1. Whatvaluationviewwouldyouhavetosetifyouhadoptedforthetransfer

prices in Profit Center Accounting?

Answer: Iftransferpricesaremanaged,theprofitcentervaluationsetting

is mandatory.

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Unit2: MasterData AC610

Lesson Summary

You should now be able to:

• explainthestepsrequiredtosetupProfitCenterAccounting: maintainthe

controllingareasettingsandcreatethedummyprofitcenter

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AC610 Lesson: Master Data

Lesson: Master Data

Lesson Overview

YoudefineprofitcentersandothermasterdatainFinancials.

Lesson Objectives

After completingthislesson, youwillbeable to:

• create the standard hierarchy

Business Example

BothP&Landbalancesheetinformationneedstobeabletobeconsolidatedby

companycode,lineofbusinessandalongregionalcriteria.

The Profit Center Structure

• Regional profit center structure

• Functional profit center structure

• Product-oriented profit center structure

• Profit center planning business unit

Profit Center Accounting supports a division of the enterprise into areas of

responsibility for profits. You can divide your enterprise according to the

following aspects:

• geographicaldivisionofprofitcenters(locations,regions,andsoon)

• product-relateddivisionofprofitcenters(divisions,productlines,andso

on)

• functional division of profit centers (production, sales and distribution,

research, and so on)

“Mixedforms”of thesestructuresarealsopossible. Youcan, forexample, opt

for a regional structure based on business locations and then subdivide each

location by the products made there.

Todefinethisorganizationalstructure,youcreatetheprofitcentermasterdata

accordingly. For evaluationsat ahigherlevelofaggregation, youcancombine

profitcentergroups. Thestandardhierarchyisaspecialprofitcentergroup. In

additionto this, youcandefinealternativegroups.

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Unit2: MasterData AC610

Figure 18: The Profit Center Standard Hierarchy

You must define a hierarchical profit center structure before you create profit

centers. Thisstructureiscalledthestandardhierarchy. Thestandardhierarchy

isatreestructureforgroupingallprofitcentersthatbelongtoacontrollingarea.

Whenyoucreateaprofitcenter,youhavetoassignittoahierarchyarea(hierarchy

node) in the standard hierarchy. This ensures (in particular for reconciliation

purposes)thatalltheprofitcentersofthecontrollingareaaregroupedinonenode.

YoucanmaintainthestandardhierarchyinCustomizingorfromtheapplication

menu. Customizingalso providesa function which allowsyouto create profit

centergroupsbycopyingcostcentergroups. Ifyourcostcenterstructureissimilar

toyourprofitcenterstructure,youcanusethisfunctiontocopythestandardcost

centerhierarchytocreateyourstandardprofitcenterhierarchy.

Inadditiontothestandardhierarchy,youcandefinealternativehierarchies, for

exampleforevaluationpurposes. Youcanalsocreatealternativehierarchiesby

copying alternative cost center groups.

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AC610 Lesson: Master Data

Figure 19: Profit Center Master Data

A profit center is defined at controlling area level. When creating a profit

center,youenterthenameoftheprofitcenterandtheperiodofvalidity. Profit

center masterdataisvalidfor specificperiodsoftime; thismeansthat youcan

createdifferentdatafordifferentperiodsoftime. Youcancopythemasterdata

information from an existing profit center.

You maintain the important master data on the basic screen, such as theprofit

centernameanddescription,thepersonincharge,andthedepartment.

The Hierarchy Area field defines the assignment to a node in the standard

hierarchy.

By selecting thelock indicator, you can lock the profit center against postings

for thespecifiedtimeinterval. Ifanaccountassignmentobject isassignedtoa

lockedprofitcenterandyouattempttoposttoit,thesystemwilldisplayanerror

message and does not post the data.

Youcanentermoreinformationfortheprofitcenteronadditionalscreens,suchas

address and communicationdata and long text.

By default, a profit center is assigned to all the company codes within the

controllingarea. Youcanexcludecertaincompanycodesforaprofit centerby

notselectingthem. Ifyouattempttopostdatatoprofitcentersincompanycodes

whicharenotassignedtotheprofitcenterinquestion,thesystemwillnotcarry

out such postings. The assignment is also relevant for transferring the profit

center/companycodecombinationasaconsolidationunittoConsolidation.