SAP CO-PA

SAP ERP Costing & Profitability Analysis (CO-PA)

 CO Components
CO Operating concern (9100 – A group) Profitability EC -
PA segment PCA
Profitability Analysis
Profitability Analysis
CO

Profit Center Accounting

OM Overhead Cost Controlling Product Cost
Internal
Controlling
Cost centers orders
Controlling CO
areaProduction
(9100 – A group)
Internal Orders
Activity Order
types
Standard
Cost Estimate
CO
CEL Cost Element Accounting Cost Element Accounting

Financial Asset Revenues

FI Accounting
Financial Expense Company Code (9100 A Ltd, 9200 A1 Ltd)
Accounting

HR Human Materials
Materials SD Sales and
Resources MM Management
Management S&D
Distribution
 Overhead Cost Management
Cost Element Accounting Cost Center Accounting
 Cost Elements
 Reconcilation with FI   Hierarchies
 Cost Centers

 Resource Planning
 Stat. Key Figures
 Activity Types 
 Multiple Currency
 Multiple Valuation
 Analyze of Plan/
Target/Actual Costs Internal Orders


 Internal Orders
Orders
 Organizational Units & Master Data
A Grp Operating
Operating Concern Concern (9100)

A Grp Controlling
Controlling Area Area (1000)

Profit Centers
Informa
Teleco
Ethylene tion Corporate
Pharma Polyolefins Power mmunic
Propylene technol common
ation
ogy

A Ltd A1 Ltd HQ
Company Codes 9100 9200 1000

Gen Sales and

Cost Centers Purchasing R&T
Services Marketing
13… 16…
14… 15…

Other Cost Objects Orders Cost Objects

Cost Centre Standard Hierarchy
Enterprise Company Functional Area Cost Center
A group xx01 - Production 9101000 – Production Common
A Ltd xx02 - Maintenance 9101011 – EG- 1 Plant
Standard
9100
Hierarchy xx03 - Utilities
xx04 – Engineering & Projects
xx05 – Quality Assurance
A1 Ltd
9200 xx06 – Production Planning
xx07 – Production Handling
xx08 –Warehousing & Storage
A11 Ltd xx09 –Executive Office
9300 xx10 - Finance 9110000 – Finance
xx11 – Human Resources 9111000 – Human Resources
xx12 – Information Technology 9111001 – Housing Services
A111 Ltd xx13 - Purchasing 9111002 – Training Centre
9400 xx14 – General Services
xx15 – Safety & Security
xx16 – Sales & Marketing
xx17 – Research & Technology
xx18 – Company General
Flow of actual values in
Profitability Analysis
CO
CO
PA
Profit. segments
Profitability Analysis

Overhead Cost Product Cost

Controlling Controlling
• Cost Centers Product
• Cost Centers Cost Collector
•
Standard
Cost Estimate

Cost and Revenue Element Accounting

FI ML Revenues
Discounts
SD
Profitability Analysis by Market
Segment
Product
Region Customer
Business Unit Sales office

Reporting Dimensions
Sales Quantity
Sales Revenue
Customer discount
Sales commission Determine and analyze the
Direct sales costs profitability of market segments
Net revenue
Direct material costs
Variable production costs
Revenue
Contribution margin I
Indirect overhead
Fixed production costs Cost
Contribution margin II
Variances
Contribution margin III
Operating profit
 Flow from sales and distribution

CO
V PA
A
L
U
E
FI Receivables Standard Cost of Goods
F … Price Sold
L 10,000 +
O Product Cost
W Sales Estimate
810000
10,000 -

Business Sales/ Billing

process
SD
 Flow from FI/MM

V
A
L
U
E
F FI
L
O
W
CO
PA
 Flow from CO-PC
Goods Issues
of materials from
CO
stock
PC ‘Production Order’

Product Costing Plan costs +Actual

... costs
... Confirmations/
Delivery activity allocation
Variances
stock
to
ery
Deliv
CO
PC
Calculate FI
MM variances
Settlement CO
Warehouse
PA
 Report Output

Drilldown List

Detail List
Thank You