SAP S/4 HANA新变化-COPA

Profitability Analysis

The universal journal (ACDOCA) is the heart of Accounting and includes all Profitability Analysis (COPA) characteristics in order to allow multi-dimensional reporting by market segment. The universal journal includes columns for the standard CO-PA characteristics and all additional characteristics included in an organizations operating concern (up to fifty characteristics). If you have already configured an operating concern, columns will be created for each of the CO-PA characteristics during migration. If you have worked with account-based CO-PA in SAP ERP, you no longer need to reduce the number of characteristics available in account-based CO-PA compared to costing-based

CO-PA, but can include all available characteristics in the universal journal. It is not possible to use more than 50 characteristics in one operating concern.

Business Process related information

If you currently work with costing-based CO-PA, you can continue to run both approaches in parallel, by making the appropriate settings per controlling area. The essential difference is that costing-based CO-PA is a key figure based model, rather than an account-based model. Account-based CO-PA

covers record types F (billing documents, B (direct FI postings), C (settlement) and D (assessment) in costing-based CO-PA.

There is no direct migration from costing-based CO-PA to account-based CO-PA. Please bear in mind the following general principles as you consider a conversion:

• Revenues and sales deductions are included in CO-PA whenever the price conditions are mapped to an account. Statistical price conditions are not included.
• Cost of goods sold (COGS) postings are captured at the time of the goods issue from the warehouse. New functions are available to split the COGS posting to multiple accounts in accordance with the relative weight of the assigned cost components. Functions to support the matching principle between revenues and COGS are planned.
• Production order variances can be split to multiple accounts to separate scrap, price variances, quantity variances, and so on.
• Assessment cycles and settlement will update under secondary cost elements. Depending on how many value fields you used before, you may need to define additional cost elements and adjust your cycles/settlement profiles to give you the required detail.
• You may be able to replace some assessment cycles and settlements by having the system derive the CO-PA characteristics at the time of posting instead of moving them from the cost center, order or project at period close.
• Top-down distribution works in account-based CO-PA, but you must include the account/cost element in the selection criteria.
• New fields are included in the universal journal for the invoice quantities. BADIs can be used to convert e.g. the quantity from the invoice to a base unit of measure and from there to a reporting unit.

Required and Recommended Action(s)

Analyze existing reporting requirements to understand how market segment reporting is handled today. Also include transfer of profitability information to other systems, including data warehouses.

If costing-based CO-PA is currently used, analyze what workarounds are being used to reconcile the profit and loss statement with costing-based CO-PA to determine whether these will be required in the future.