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Can both Account based and Costing based Profitability analysis be
configured at the same time?
Yes. It is possible to configure both types of costing based profitability
analysis at the same time.
What is the advantage of configuring both the type of Profitability
analysis together?
The advantage of activating account based profitability analysis along
with costing based PA is that you can easily reconcile costing based
profitability analysis to account based profitability analysis, which means
indirectly reconciling with Financial accounting.
Is there any additional configuration required for Account based
profitability analysis as compared to costing based profitability
analysis?
No. There are no special configurations required except for activating the
account based profitability analysis while maintaining the operating
concern.
What is the difference between Profitability analysis and Profit
center accounting?
Profitability analysis lets you analyze the profitability of segments of your
market according to products, customers, regions, division. It provides
your sales, marketing, planning and management organizations with
decision support from a market oriented view point.
Profit center accounting lets you analyze profit and loss for profit centers.
It makes it possible to evaluate different areas or units within your
company. Profit center can be structured according to region, plants,
functions or products (product ranges).
What configuration settings are available to set up valuation using
material cost estimate in costing based profitability analysis?
In Costing based Profitability analysis you define costing keys. A costing
key is a set of access parameters which are used in valuation to
determine which data in Product cost planning should be read. In the
costing key you attach the costing variant.
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In the costing key you specify whether the system should read the
current standard cost estimate, the previous standard cost estimate or
the future standard cost estimate or a saved cost estimate.
The configuration settings to determine this costing key is as follows:-
1) Assign costing keys to the products – Three costing keys can be
attached to a single product for a specific point of valuation, record
type, plan version.
2) Assign costing keys to Material types
3) Assign costing keys to any characteristics – You can use your own
strategy to determine the costing keys. This is through user
defined assignment tables.
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Profit Center
What is the basic purpose of creating a Profit Center?
The basic purpose of creating a Profit Center is to analyse the revenues
and costs for a particular product line, or a plant or a business unit.
Though you can generate balance sheets and profit and loss accounts
per Profit Center still a profit center should basically be used as a tool
only for internal reporting purposes.
If legally one has to produce the Balance sheets and Profit and Loss
Accounts for a profit center then it is advisable to create it as a company
code instead of a profit center
How does the cost and revenue flow to the Profit Center?
The profit center is stored in the cost center this way the costs flow to the
profit center.
The profit center is also stored in material master. This way all sales
orders created for the finished product automatically picks up the profit
center from the material master and all the revenues and costs coming
from this sales order for that finished product is passed on to this profit
center.
A profit center document is created in addition to the Finance document
whenever revenue or consumption takes place. This document contains
the details of the profit center.
Once both the costs and revenues flow to the profit center you can write
reports using the Report Painter to get intelligent analysis. You can also
use SAP standard reports
Statistical key figures are created in the cost center accounting
module. Now the same statistical key figures are required in the
profit center accounting module. Is it required to maintain the
statistical key figure in PCA module?
No. Since the statistical key figures are created in a controlling area.
Profit center is a sub module within controlling area. The statistical key
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figure is created for the controlling area and as such is available in profit
center accounting module.
What are the precautions to be taken while maintaining the 3KEH
table for profit center accounting?
You should not maintain the customer and vendor reconciliation
accounts in the 3KEH table. Further you should also not maintain the
special GL accounts in this table. Since we are transferring the customer
and vendor balances to profit center module through separate month end
programs. If the reconciliation’s accounts are maintained here it will
result in double posting in the profit center module.
Should secondary cost elements be maintained in the 3KEH table?
No. Since here we maintain only those accounts for which the value
should flow from FI to PCA. Secondary cost elements are already defined
in the controlling module which will reflect in the postings in PCA also
How can the default settings be maintained for cost elements per
company code?
The default settings can be maintained in transaction OKB9. Here we
can specify for a company code, cost element which is the cost center to
be defaulted or whether profitability segment is to be automatically
derived. Further we can also maintain whether business area is
mandatory or profit center is mandatory and can maintain the default
business areas and profit centers.
What are the other important activities in Profit Center?
The assignments of profit center to the cost center and also assignment
of profit center to the material master is what will determine the success
of the Profit center posting. If these assignments are wrongly done then
the profit center postings will not come in properly.
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Period End Closing Activities in
Controlling:
What are the period end closing activities in controlling ?
The following are the period end closing activities in Controlling:
Repost CO Documents that was incorrectly posted
Run Distribution or Assessment Cycles
Run the Overhead Calculation in Product Costing
Run the WIP Calculation in Product Costing
Run the Variance Calculation in Product Costing
Run the Settlement Calculation in Product Costing which will post all the
WIP and variance to Finance and PA.
Calculate FI Data for Transfer to Profit Center
Transfer Balance Sheet Items like Recievables, Payables, Assets and
Stock
Run Results Analysis for Sales Order if applicable
Run Settlement of Sales Orders to PA.