Download - CO PA PowerPoint
![Page 1: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/1.jpg)
Profitability AnalysisCO-PA
![Page 2: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/2.jpg)
Course Objectives
Understand 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.
![Page 3: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/3.jpg)
Module 1: Overview
Module 2: Profitability Management
Course Map
Table of contents
Module 5: Actual data flow
Module 3: Master Data
Module 4: Planning
Module 6: Information System
![Page 4: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/4.jpg)
Profitability Analysis at A Grp
Profitability 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
Product
Sales District
Cus
tom
er
![Page 5: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/5.jpg)
How profitable are individual market segments?
Overhead Cost ControllingHow can we reduce our overhead?
Are the responsibility areas working efficiently? How high are the organisational activity costs? Are they within their budgets? How can we optimise our internal business processes?
ECPCA
Profit Center A
ccounting
How Profitable are
Individual areas ?
Overhead Cost ControllingWhat costs occur within the organisation?
COCEL
COPA
COOM
Profitability Analysis
COPC Product
CostControlling
What are the ManufacturingCosts of a
product?
CO Module Overview
![Page 6: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/6.jpg)
Product CostProduct CostControllingControlling
Profitability AnalysisProfitability Analysis
COCO
StandardCost Estimate
RevenuesDiscounts
Cost Collector
Overhead Cost Overhead Cost ControllingControlling
••
Cost CentersCost Centers•
Profit. segments
Cost and Revenue Element Accounting
Flow of actual values in Profitability Anal.
FIFI
COCOPAPA
Product
SDML
![Page 7: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/7.jpg)
Module 1: Overview
Module 2: Profitability Management
Course Map
Table of contents
Module 5: Actual data flow
Module 3: Master Data
Module 4: Planning
Module 6: Information System
![Page 8: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/8.jpg)
Aspects of Profitability Management
Revenue 2000
Discounts 100
COGS 230
Contr. Margin 1440
Revenue 2000
Salaries 468
Materials 230
Profit
DistributionProductionProcurement Sales
Advertising 250
Profitability Analysis By Market segment (Market oriented)
Responsibility Accounting (Company oriented)
Profit Centers
PCA PA
Segments
External Market
Profitability
![Page 9: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/9.jpg)
Terms used in Profitability Analysis
Accounting Methods Period Accounting Cost of Sales Accounting
Values Gross Sales Net Sales Variances
Ratios Economic Profit Contribution Margin
![Page 10: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/10.jpg)
Methods of Determining Profits
Period accounting methodCost of Sales method
•Revenues•Sales deductions•Changes in stock•Capitalized internal services• Work in process
•Revenues•Sales deductions•Cost of sales (incl. variances for period)
Total activitiesGross result
•Total costs: Material costs Personnel costs Other costs
•Sales and distribution costs•Administrative costs•Research & Development
Result Result
![Page 11: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/11.jpg)
Aspects of Profitability Management
CharacteristicsCO-PA
costing-based
EC-PCA
profit center
Enterprisecontrolling
Aims ofprofitabilityaccounting
Key figures
Calculationof profits
Reconciliation with FI
profit-relatedkey figures
posted andimputed values
Sales andprofitabilitycontrolling
period accountingand cost-of sales
methods
cost-of-salesmethod
profit-rel. key fig.balance sheet fig.
posted values
![Page 12: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/12.jpg)
Reporting Dimensions
CustomerRegionSales officeBusiness Unit
Revenue
Cost
Loss
Profit
Sales QuantitySales Revenue
Customer discountSales commissionDirect sales costs
Net revenueDirect material costsVariable production costs
Contribution margin IIndirect overheadFixed production costs
Contribution margin IIVariances
Contribution margin III
Operating profit
Product
Determine and analyze the profitability of market segments
Profitability Analysis by Market Segment
![Page 13: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/13.jpg)
Module 1: Overview
Module 2: Profitability Management
Course Map
Table of contents
Module 5: Actual data flow
Module 3: Master Data
Module 4: Planning
Module 6: Information System
![Page 14: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/14.jpg)
Master Data – Currency of Op. Concern
Profitability Accounting(costing based)
COCOPAPA
Operating Concern9100
CurrencyB0 = SAR
![Page 15: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/15.jpg)
Master Data in Profitability Analysis
Cost ElementCost
ElementAccounting
Profitability Segment
ProfitabilityAnalysis
CharacteristicsValue Fields
![Page 16: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/16.jpg)
Product (SBU)Ethylene Glycol
Sales District
SE AsiaC
usto
mer
IND
O R
AM
A S
YNTH
ETI S
Profitability Segments
![Page 17: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/17.jpg)
Master Data in Profitability Analysis
Profitability Segment
Profitability Segment - object within Profitability Analysis to whichcosts 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).
![Page 18: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/18.jpg)
Categories of Characteristics (1)
Characteristics delivered by SAP
Fixed Characteristics
Predefined Characteristics
• Characteristics are valid in all clients• Characteristics are available for all Operating Concerns
![Page 19: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/19.jpg)
Categories of Characteristics (2)
Characteristics delivered by SAP
Characteristics created
by Customer
Fixed Characteristics
Predefined Characteristics
Characteristics copied from SAP Reference Tables
CustomCharacteristics
![Page 20: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/20.jpg)
Categories of Value Fields
Value Fields delivered by SAP
Value Fields created
by Customer
Predefined Value Fields
Custom Value Fields
![Page 21: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/21.jpg)
Segments
![Page 22: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/22.jpg)
Module 1: Overview
Module 2: Profitability Management
Course Map
Table of contents
Module 5: Actual data flow
Module 3: Master Data
Module 4: Planning
Module 6: Information System
![Page 23: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/23.jpg)
CO-PA Planning Objectives
Plan Integration Plan Versions Creation of a sales plan using planning level and planning
packages Plan Data Transfer
![Page 24: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/24.jpg)
CO-PA Planning Objectives
Plan Integration Plan Versions Creation of a sales plan using planning level and planning
packages Plan Data Transfer
![Page 25: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/25.jpg)
Plan Integration
ProductionProductionLTP
Profit planningProfit planning – V2
ProductProduct
costingcosting
Cost of goods manufactured
Activity price
Salesvolume
Activity quantities
Sales Sales planningPlanningSOP
Cost centersCost centers
Profit planningProfit planning - V1
![Page 26: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/26.jpg)
CO-PA Planning Objectives
Plan Integration Plan Versions Creation of a sales plan using planning level and planning
packages Plan Data Transfer
![Page 27: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/27.jpg)
Settings for CO-PAGeneral Version Definition
Version
Plan
Actual
00 Version Locked
Currency type
Exchange Rate
Fiscal year dependentparameters in CO-OM
Integrated Planning
MP
Plan Version ‘0’ SABIC
1. Plan records are posted as line items from respective areas.
1
1. The currency type determines the currency or valuation view in which the amounts are to be displayed or planned.B0 - Operating Concern Currency
2
2. Controls the exchange rate type, i.e. Buying rate, selling rate or P – Standard translation for planning.
1P B0
![Page 28: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/28.jpg)
CO-PA Planning Objectives
Plan Integration Plan Versions Creation of a sales plan using planning level and planning
packages Plan Data Transfer
![Page 29: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/29.jpg)
Overview of Planning Framework
![Page 30: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/30.jpg)
Overview of Planning Framework
Maintain 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
![Page 31: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/31.jpg)
CO-PA Planning Objectives
Plan Integration Creation of a sales plan using planning level and planning
packages Plan Data Transfer
![Page 32: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/32.jpg)
Plan Data Transfer
COCOPAPA
Microsoft ExcelSt
t
SOP Quantities /Revenue
![Page 33: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/33.jpg)
Module 1: Overview
Module 2: Profitability Management
Table of contents
Module 5: Actual data flow
Module 3: Master Data
Module 4: Planning
Module 6: Information System
Course Map
![Page 34: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/34.jpg)
Actual Values Overview
Flow 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
![Page 35: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/35.jpg)
Actual Values Overview
Flow 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
![Page 36: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/36.jpg)
Product CostProduct CostControllingControlling
Profitability AnalysisProfitability Analysis
COCO
StandardCost Estimate
RevenuesDiscounts
Overhead Cost Overhead Cost ControllingControlling
••
Cost CentersCost Centers• Internal OrdersInternal Orders
Profit. segments
Cost and Revenue Element Accounting
Flow of actual values in Profitability Anal.
FIFI
COCOPAPA
ProductCost Collector
SDSDMM
![Page 37: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/37.jpg)
Quantity Revenues
Sales deductions Cost of Goods Sold
Freight costsInventory re-valuation
Direct Posting from Direct Posting from FIFI
Source TransactionValue Field
Billing DocumentBilling Document
Sources of value fields
![Page 38: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/38.jpg)
Actual Values Overview
Flow 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
![Page 39: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/39.jpg)
Business process
VVAALLU U
F F LLOOWW
4,975.00-
Cost of Goods Sold 462002
Inventory Inventory - Finished Product (FG)
119430
4,975.00
Goods Issue
MMMM
Flow from sales and distribution (1)
E
Stock
Change Stock
COCOPAPA
FIFI
NO POSTING
![Page 40: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/40.jpg)
Flow from sales and distribution (2)
Business process
VVAALLU U
F F LLOOWW
Sales/Billing
SDSD
Receivables…
10,000
Sales810000
10,000 -
E
COCOPAPA
FIFI Cost of Goods Sold
StandardPrice
Product Cost
Estimate
+
![Page 41: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/41.jpg)
Actual Values Overview
Flow 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
![Page 42: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/42.jpg)
Flow from FI/MM
VVAALLU U
F F LLOOWW
E
COCOPAPA
FIFI
![Page 43: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/43.jpg)
Flow from FI/MM
VVAALLU U
F F LLOOWW
Accr. GR/IR219914
15.00
Demurrage &Detention
484013
15.00 -
E
COCOPAPA
FIFI
![Page 44: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/44.jpg)
Actual Values Overview
Flow 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
![Page 45: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/45.jpg)
Flow from CO-PC
Delivery
Goods Issuesof materials from stock
Confirmations/ activity allocation
Delivery
to stock
Warehouse
‘Production Order’
Plan costs Actual costsProduct Costing
Calculate variances
COCOPCPC
COCOPCPC
MMMM
...
...
Variances
FIFI
COCOPAPA
+
Settlement
![Page 46: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/46.jpg)
Flow from CO-PC
VarianceCategory
PA Assignmentlines Value FieldCost Element Group
+
+
+
![Page 47: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/47.jpg)
Module 1: Overview
Module 2: Profitability Management
Table of contents
Module 5: Planning
Module 3: Master Data
Module 4: Actual data flow
Module 6: Information System
Course Map
![Page 48: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/48.jpg)
Report Output
Drilldown List
Detail List
![Page 49: CO PA PowerPoint](https://reader030.vdocument.in/reader030/viewer/2022020213/58ee81971a28ab50498b45d9/html5/thumbnails/49.jpg)
Course Summary
You should now: Have an understanding the functions in Profitability
Analysis. Understand CO-PA structures and master data. Identify the source of actual values. Understand planning. Use the CO-PA information system.