What is the accounting SAP CO-PA?

Accounting-based SAP CO-PA is on the advance and is regarded as SAP's strategic solution. But is it really the market segment calculation of the future?

Accounting-based SAP CO-PA - the market segment calculation of the future?

Profitability Analysis (CO-PA) is an effective reporting component for displaying results by market segment, such as customer groups, product types, or geographical breakdowns. SAP offers two types of profitability analysis in SAP ERP (ECC):

  • Accounting Profit and Loss Account
  • Calculatory Profitability Analysis

Before S/4 HANA, most customers clearly focused on costing-based Profitability Analysis, as this answers many questions about managing a company, e.g:

  • Determination of imputed cost items (for example, freight using statistical SD conditions)
  • Display of variable and fixed costs of goods manufactured from the costing data of the materials
  • Mapping of production variances according to variance categories

The advantage of costing-based CO-PA was therefore clear: Gain of information through individual grouping of values via value fields and a multitude of evaluation levels via standard and customer-specific characteristics. On the other hand, there is the disadvantage that CO-PA cannot be reconciled with Financial Accounting.

The Changes in Accounting Profitability Analysis (SAP CO-PA) in SAP S/4HANA

The accounting SAP CO-PA was integrated with SAP S/4HANA in the Universal Journal, so that the functionality has increased compared to SAP ERP (ECC). By moving from CE tables to ACDOCA, the long-awaited reconciliation to financial accounting is made possible. However, some functions are also transferred from costing-based Profitability Analysis.

COGS Split

Access to product costing enables you to distribute the cost of sales directly in Financial Accounting. In Customizing, you can therefore refine expense postings for goods issues and display the cost component split of the product cost estimate on different accounts. This is the basis for the representation of the DB schema. The new release supports familiar processes such as goods issue and returns as well as new processes such as intercompany stock transfers or SD processes with reference to internal orders.

COGS assessment

In contrast to imputed CO

  • Split price difference
  • Helps when posting production variances by variance category
  • Time of billing document transfer

In account-based Profitability Analysis, a profitability analysis document is created when the goods issue is posted. In costing-based CO-PA, on the other hand, the document is created in the billing document.

SAP account-based CO PA - improved at high pressure

Statistical Conditions

As of the new release, statistical conditions can be transferred to CO-PA for accounting purposes.

Statistical Conditions

As of the new release, statistical conditions can be transferred to CO-PA for accounting purposes.

Split fixed and variable costs

The split of fixed and variable costs is now possible and is also shown separately in ACDCOA.

incoming orders

As of the new release, it is also possible to update incoming orders in CO-PA for accounting purposes.

SAP CO-PA variants in comparison

data medium

  • Costing-based CO-PA: The data is transferred to the costing-based CO-PA tables using value fields.
  • Accounting CO-PA: The data is transferred to ACDOCA using cost and revenue elements.

COGS booking

  • Costing-based CO-PA: COGS are posted with the billing document.
  • Accounting CO-PA: COGS are posted at goods issue

reconciliation

  • Calculatory CO-PA: Reconciliation between value fields and GL accounts is difficult
  • Accounting-based CO-PA: reconciliation with financial accounting possible at any time

CO-PA currency

  • Imputed CO-PA: Storage in Operating Concern Currency and Company Code Currency
  • Accounting CO-PA: Storage in Controlling Area Currency, Company Code Currency, and Transaction Currency

Settlement of the variance

  • Costing-based CO-PA: Settlement of variance categories in costing-based CO-PA, assignment of the combination of variance category and cost elements to the specific value field.
  • Accounting CO-PA: Settlement of the variance to accounting CO-PA, use the price difference splitting profile to assign the combination of cost elements and variance categories to the planned target accounts.

Other settlements

  • Calculatory CO-PA: In costing-based CO-PA, costs are coded from the original cost elements to value fields. The assignment takes place via the PA transfer structure.
  • Accounting CO-PA: In account-based CO-PA, costs are settled to the settlement cost element specified in the settlement structure.

Parallel Valuation

  • Costing-based CO-PA: Costing-based CO-PA offers 6 parallel valuations for calculating the cost of sales (COGS). This allows you to compare the standard costs for sales processes with different production options in different plants.
  • Accounting CO-PA: Currently not supported

Top-down distribution (actual)

  • Costing-based CO-PA: Top-down distribution for actual postings is available at the detail level in costing-based CO-PA.
  • Accounting CO-PA: Top-down distribution also works in accounting CO-PA. The selection criteria must be account / cost component.

Top-Down Distribution (Plan)

  • Costing-based CO-PA: Top-down distribution for plan data is available in a cost-based CO-PA.
  • Accounting CO-PA: Top-down distribution for plan data is available in accounting CO-PA.

customer order analysis

  • Calculatory CO-PA: In costing-based Profitability Analysis, you can transfer the sales order data to Profitability Analysis so that you can analyze the profit forecast at an early stage.
  • Accounting CO-PA: This function is available in accounting CO-PA as of 1809 (update to EL).

bottom-up planning

  • Imputed CO-PA: Plan values are planned from bottom to top. Plan values can be merged in several steps.
  • Accounting CO-PA: Plan values are planned from bottom to top. Plan values can be merged in several steps.

SAP CO-PA Tables & Data Structures

  • Calculatory CO-PA: In costing-based CO-PA, data is stored in tables CE1XXXX to CE4XXXX: CE1XXXX Actual data, CE2XXXX Plan data, CE3XXXX & CE4XXXX contain aggregated data and data at segment level (XXXX = operating concern).
  • Accounting-based CO-PA: Accounting-based Profitability Analysis stores data in the normal CO tables: Line items actual data in ACDOCA, line items plan data in ACDOCP, actual line items in COEP value type not equal to 4 and 11, plan line items COSP & COEJ.

Outlook in S/4HANA

  • Calculatory CO-PA: No strategic further development of calculatory CO-PA under S / 4HANA
  • Accounting CO-PA: Accounting CO-PA is the strategic solution under S/4HANA.

Conclusion: Accounting vs. costing-based Profitability Analysis (SAP CO-PA)

Accounting-based CO-PA is on the advance and is also being continuously further developed by SAP. It is regarded as SAP's strategic solution in which finance and controlling continue to grow together, so that there is only one single point of truth via the Universal Journal.

Meinolf Schaefer01 1444x1444px

Meinolf Schäfer, Senior Director Sales & Marketing

Do you have any questions? I will be glad to help you.

+49 2241 8845-623

We are your partner for all questions and requirements around SAP. Contact us for a personal conversation.

Mr.
Mrs.

Something is missing here

*

Something is missing here

*

Something is missing here

Please enter a valid phone number

*

Your valid email adress

Something is missing here

Something is missing here

Please check the reCAPTCHA checkbox