SAP_CO-PA

nullProfitability Analysis CO-PAProfitability Analysis CO-PACourse ObjectivesCourse ObjectivesUnderstand the functions in Profitability Analysis. Explain Profitability management in SAP. Understand CO-PA structures and master data. Identify the source of actual values. Understand planning. Use the CO-PA information system.Table of contentsTable of contents OverviewProfitability ManagementActual data flow Master Data Planning Information SystemProfitability Analysis at A GrpProfitability Analysis at A GrpProfitability Analysis will enable A Grp to analyze the profitability of market segments according to the following characteristics: Products Customers Sales Districts (i.e. USA West, USA East, Saudi Arabia etc.) Others Flow of actual values in Profitability Anal.Flow of actual values in Profitability Anal.Actual Postings represent the most important source of information in CO-PA. You can transfer billing documents (used in A Grp) from the Sales and Distribution (SD) application component to CO-PA in real time. You can also transfer costs from cost centers, orders and projects (in next phase), as well as i.e. demurrage costs and revenues from direct postings (G/L account postings in FI, orders received in MM, and so on) or asses costs from CO to profitability segments. In costing-based CO-PA, you can valuate incoming billing documents to automatically determine anticipated sales deductions, costs or even estimated costs, such as Estimated Port Charges. You can also revaluate your data periodically to adjust the initial, real time valuation or add the actual costs of goods manufactured. null Profitability Management Aspects of Profitability ManagementAspects of Profitability ManagementRevenue 2000Discounts 100COGS 230Contr. Margin 1440Revenue 2000Salaries 468Materials 230ProfitTelecomPharmaEthylene PowerAdvertising 250Profitability Analysis By Market segment (Market oriented)Responsibility Accounting (Company oriented)Profit CentersPCAPASegmentsExternal MarketProfitability Terms used in Profitability AnalysisTerms used in Profitability AnalysisAccounting Methods Period Accounting Cost of Sales Accounting Values Gross Sales Net Sales Variances Ratios Economic Profit Contribution Margin Methods of Determining Profits Methods of Determining Profits Aspects of Profitability ManagementAspects of Profitability ManagementProfitability Analysis (CO-PA) calculates profits according to cost-of-sales method of accounting. Profit Center Accounting (EC-PCA), on the other hand, supports both period accounting and cost-of-sales approach. Both of these methods are used at the same time in your organization. Profitability Analysis by Market SegmentProfitability Analysis by Market SegmentIn Profitability Analysis (CO-PA) you can analyze contribution margin (Sales – Cost of goods sold) according to market segments. A market segment can comprise of product and customer, customer and region, customer and country, Sales region and material group null Master Data in CO PAMaster Data – Currency of Op. ConcernMaster Data – Currency of Op. ConcernProfitability Accounting (costing based)Master Data in Profitability AnalysisMaster Data in Profitability AnalysisProfitability SegmentProfitability AnalysisCharacteristics Value FieldsProfitability SegmentsProfitability SegmentsProduct (SBU) Ethylene Glycol Sales District SE AsiaCustomer INDO RAMA SYNTHETISMaster Data in Profitability AnalysisMaster Data in Profitability AnalysisProfitability Segment - object within Profitability Analysis to which costs and revenues are assigned. A profitability segment corresponds to a market segment. You can calculate the profitability of a profitability segment by setting off its sales revenues against its costs. A profitability segment in an operating concern is defined by a combination of characteristic values. Characteristics can be concepts that already exist in the R/3 System (customer, product, sales organization, and so on). Categories of Characteristics (1)Categories of Characteristics (1) Characteristics are valid in all clients Characteristics are available for all Operating ConcernsCategories of Characteristics (2)Categories of Characteristics (2)Categories of Value Fields Categories of Value Fields SegmentsSegmentsnull PlanningCO-PA Planning ObjectivesCO-PA Planning ObjectivesPlan Integration Plan Versions Creation of a sales plan using planning level and planning packages Plan Data Transfer CO-PA Planning ObjectivesCO-PA Planning ObjectivesPlan Integration Plan Versions Creation of a sales plan using planning level and planning packages Plan Data Transfer Plan IntegrationPlan IntegrationProductionProduction LTPProfit planningProfit planning – V2ProductProductcostingcostingCost of goods manufacturedActivity priceSalesvolumeActivity quantitiesSales Sales planningPlanning SOPCost centersCost centersProfit planningProfit planning - V1CO-PA Planning ObjectivesCO-PA Planning ObjectivesPlan Integration Plan Versions Creation of a sales plan using planning level and planning packages Plan Data Transfer Plan Version ‘0’ A GrpPlan Version ‘0’ A GrpSettings for CO-PAGeneral Version DefinitionVersionPlanActual00Version LockedCurrency typeExchange RateFiscal year dependentparameters in CO-OMIntegrated PlanningMP Plan records are posted as line items from respective areas.1The currency type determines the currency or valuation view in which the amounts are to be displayed or planned. B0 - Operating Concern Currency2Controls the exchange rate type, i.e. Buying rate, selling rate or P – Standard translation for planning.1P B0CO-PA Planning ObjectivesCO-PA Planning ObjectivesPlan Integration Plan Versions Creation of a sales plan using planning level and planning packages Plan Data Transfer Overview of Planning FrameworkOverview of Planning FrameworkOverview of Planning FrameworkOverview of Planning FrameworkMaintain Planning Level-Package-Set-Personalization Copy Sales Plan Upload of COPA Plan - Offline Planning Manual Profit Planning Valuation Planning Method Event Planning Method Period Distribution Planning Method Ratio Planning Method Planning Forecast Revaluation Planning Method CO-PA Planning ObjectivesCO-PA Planning ObjectivesPlan Integration Creation of a sales plan using planning level and planning packages Plan Data Transfer Plan Data TransferPlan Data TransferSOP Quantities / Revenuenull Actual data flowActual Values OverviewActual Values OverviewFlow of Actuals in Profitability Analysis Overview Flow from the Sales and Distribution (SD) Module Flow from Billing Document Flow from the FI/MM – direct postings General Ledger Posting MM Postings Flow from the Product Costing Settlement of Production Variances to PA Actual Values OverviewActual Values OverviewFlow of Actuals in Profitability Analysis Overview Flow from the Sales and Distribution (SD) Module Flow from Billing Document Flow from the FI/MM – direct postings General Ledger Posting MM Postings Flow from the Product Costing Settlement of Production Variances to PA Sources of value fieldsSources of value fields Sales deductions Cost of Goods Sold Freight costsInventory re-valuation Direct Posting from Direct Posting from FIFISource TransactionBilling DocumentBilling DocumentActual Values OverviewActual Values OverviewFlow of Actual values in Profitability Analysis Overview Flow from the Sales and Distribution (SD) Module Flow from Billing Document Flow from the FI/MM – direct postings General Ledger Posting MM Postings Flow from the Product Costing Settlement of Production Variances to PA Flow from sales and distribution (1)Flow from sales and distribution (1)Business processVVAALLU U F F LLOOWW 4,975.00-Cost of Goods Sold 462002 Inventory Inventory - Finished Product (FG) 1194304,975.00 Goods IssueMMEStockChange StockNO POSTINGFlow from sales and distribution (2) Flow from sales and distribution (2) VVAALLU U F F LLOOWWSales/BillingReceivables …10,000 ECost of Goods SoldStandard PriceProduct Cost Estimate+Actual Values OverviewActual Values OverviewFlow of Actuals in Profitability Accounting Overview Flow from the Sales and Distribution (SD) Module Flow from Billing Document Flow from the FI/MM – direct postings General Ledger Posting MM Postings Flow from the Product Costing Settlement of Production Variances to PA Flow from FI/MM Flow from FI/MM VVAALLU U F F LLOOWWEFlow from FI/MM Flow from FI/MM VVAALLU U F F LLOOWWAccr. GR/IR 21991415.00 Demurrage &Detention 484013 15.00 -EActual Values OverviewActual Values OverviewFlow of Actuals in Profitability Accounting Overview Flow from the Sales and Distribution (SD) Module Flow from Billing Document Flow from the FI/MM – direct postings General Ledger Postings MM Postings Flow from the Product Costing Settlement of Production Variances to PA Flow from CO-PC Flow from CO-PC DeliveryGoods Issuesof materials from stockConfirmations/ activity allocationDelivery to stockWarehouse‘Production Order’Plan costsActual costsProduct CostingCalculate variancesCOCOPCPCMMMM......Variances+SettlementFlow from CO-PC Flow from CO-PC VarianceCategoryPA Assignment lines Value FieldCost ElementGroup+++null Information SystemReport OutputReport OutputDrilldown ListDetail Listnull