COPA Master DataPurpose:In Profitability Analysis, master data provides the fundamental data and content withinthe structures you have already determined by characteristics and value fields.Features:The system uses the combination of characteristic values to automatically create during a postingthe affected market segment, that is the profitability segment that is being posted to. Thespecifications you make for the characteristic values form the basis for the automaticdetermination of the profitability segment.You can specify the valid characteristic values for the new characteristics you havedefined. See also the section Maintain Characteristic Values in Customizing.You can place the characteristic values for a single characteristic into a hierarchicalrelationship. For more information, see the section Characteristics Hierarchy.You can specify which principles are to be applied for automatically determining furthercharacteristic values when posting data to Profitability Analysis. For more information,see the sections dealing with Characteristic Derivation.You can perform a re-alignment so that changes made to master data in the SAP Systemand copied to characteristic derivation are also applied to past data in the CO-PA dataset.You can also specify for value fields which principles are to be applied for automaticallydetermining further characteristic values and setting these values in the value fields whenadditional data is posted. For more information, see the sections dealing with Valuation.
Structures:To use Profitability Analysis (CO-PA), you have to create structures first. The possible valuationlevels are determined in the creation of structures.Features:To create the structures, you need to define the operating concern as well asthe characteristics and value fields belonging to the operating concern.From a technical point of view, you are actually creating different tables. To find out how thesetables are related to each other, you can consult the section Database Tables for CO-PATransaction Data.In the operating concern, you can define your structures so that the revenues and sales deductions(= value fields) that are shown correspond to the respective levels (customer, customer group,sales office, and product (= characteristics)).IntegrationThe master data is closely linked to the structures in Profitability Analysis. Master data consistsof the individual values that the characteristics and value fields can take. The combination of thelatter specifies the valuation level. In other words, the combination of particular characteristicvalues forms the actual analysis object, called the profitability segment.The following graphic illustrates how the different concepts relate to one another:Profitability Segment: It is an Object within Profitability Analysis to which costs and revenuesare assigned. A profitability segment corresponds to a market segment. You can calculate theprofitability 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 characteristicvalues. Characteristics can be concepts that already exist in the R/3 System (customer, product,sales organization, and so on), or you can define your own concepts (such as "order size class").
Example:Profitability segment 1: Product "Prod-1132"/ Customer "100267"Profitability segment 2: Industry "Chemicals"/ Country "USA"/ Product group "Laboratoryinstruments"Maintain Characteristic Values: In this step you maintain characteristic values and texts foryour user-defined characteristics if you only want these characteristics to have a fixed set ofpossible values.You define characteristics in the Customizing step Maintain characteristics. When you define auser-defined characteristic, you need to specify the field type and length of its characteristicvalues. When you define such a characteristic, the system automatically generates a check tableand a text table which are used to check what characteristic values are permitted.Valuation: In profitability and sales accounting, it is particularly important to have quick accessto recent profitability information for sales-related business transactions, and this informationshould be as complete as possible. To this end, you use valuation for cost-of-sales accountingpurposes, completing the information on units sold as well as the price and discount informationfor your marketing system.Valuation can be used, for example, to calculate:Sales deductions that do not appear in the invoice (such as cash deductions, rebates, andcommission)Costs of sales (sold products * standard costs of goods manufactured)Calculated direct costs, referred to as the special direct costs for sales (such astransportation costs, packaging or insurance)In what follows, the various valuation options are described, along with the different cases forwhich you can calculate anticipated values in costing-based Profitability Analysis (CO-PA).Unlike costing-based CO-PA, account-based CO-PA only posts values that are reconcilable withFinancial Accounting (FI). This means that the valuation functions described here can only beimplemented for costing-based CO-PA.
You can use the valuation options described in this section for actual data as well as for planningdata. While you usually valuate your business transactions just after they have occurred (that is,when they are posted), you can also perform a revaluation of your profitability information, totake into account, for example changed costs of goods manufactured.Valuation Methods: Profitability Analysis offers you the following methods of valuation:Valuation Using Material Cost EstimatesValuation using material cost estimates lets you determine the cost of sales when you post a salestransaction to Profitability Analysis. For this, the quantities of products sold are multiplied by thestandard costs of goods manufactured, thereby including in the contribution margin analysisdetailed fixed and variable cost components for the cost of goods manufactured in the individualcontribution margins.Moreover, you can use the actual cost estimate from Material Ledger to valuate your salesquantities during periodic revaluation.Valuation Using Conditions and Costing SheetsYou can use the condition technique to calculate values in CO-PA that, although relevant foranalysis purposes, such as calculating a contribution margin at each level, are not yet establishedwhen the document posting occurs. This means in particular that you can determine anticipatedsales commissions, discounts, or shipping costs that are not yet known at the time of billing, anduse this information to analyze your sales transactions.Conditions are typically used in the case of percentage or absolute additions/deductions, forexample, that are stored in CO-PA according to criteria that you can select (as in the case ofprice determination in SD).Valuation using customer-defined valuation routines ( Customer Exits: Valuation).Customer-defined valuation routines are available for cases where anticipated valuationapproaches cannot be determined using either of the two preceding methods. This means thatyou can implement your own valuation logic.For Example:The value fields in the following contribution margin scheme are filled with data partly from therelevant sales system, and partly from valuation using conditions and valuation using materialcost estimates:Gross sales From the sales systemCustomer discount From the sales systemMaterial discount From the sales systemSpecial offer discount From the sales systemQuantity discount From the sales systemCash discounts ç Valuation using conditions and costing sheetsRebates ç Valuation using conditions and costing sheetsTotal sales deductionsNet salesSales commission ç Valuation using conditions and costing sheetsAccrued freight costs ç Valuation using conditions and costing sheets
Special direct costs for sales ç Valuation using conditions and costing sheetsNet revenueMaterial direct costs ç Valuation using material cost estimatesVariable production costs ç Valuation using material cost estimatesContribution margin IMaterial overhead costs ç Valuation using material cost estimatesFixed production costs ç Valuation using material cost estimatesContribution margin IIValuation Strategy: You can define a valuation strategy in relation to the point of valuation, therecord type, and the plan version (if applicable). You specify in the valuation strategy which ofthe methods mentioned above (valuation using material cost estimates, valuation usingconditions and costing sheets, as well as user exit valuation) are to be used to fill the value fieldsand in which order these methods are to be implemented.Database Tables for CO-PA Transaction Data: The concepts line item and profitabilitysegment are essential for understanding how data is stored in CO-PA. A line item can becompared, for example, to an item in a billing document from the SD component. Thecombination of characteristic values stored in a line item is what defines the particularprofitability segment to which the line item must be posted.To improve system performance, you can also restrict the characteristics that make up theprofitability segment. Furthermore, a time-based dimension (the posting period) has to berepresented.The CO-PA data basis, which the system creates when an operating concern is generated, reflectshow the information is organized logically.
There is the table CE1xxxx for actual line items (where xxxx = operating concern), whichcontains all the data at the most detailed level. Planned line items are stored in the tableCE2xxxx.There is also the segment table CE4xxxx, which is located at a higher level. It is used to assignsegment numbers to each combination of characteristic values. For the first summarization to beperformed, at least the document number and the billing item are hidden.The characteristics that were deactivated from use in the profitability segment in Customizingare also hidden. Segment table CE4xxxx should therefore be optimized for processing datawithin Profitability Analysis, such as for the information system. Table CE4xxxx_ACCTcontains external account assignment information as well as the characteristics for CE4xxxx andserves as the "interface" to other applications.The segment level CE3xxxx is set up between the segment table and the line items, therebymaking a time-based classification possible. Alongside value fields, the segment level alsocontains the characteristics record type, planned/actual indicator, version, and period, as well assome additional technical details. Several lines from the segment level are attached to aparticular profitability segment (that is, to a line in the segment table). These lines all have thesame segment number but relate to different posting periods.Each line at the segment level adds together the value fields for a row of line items bearing thesame segment number and assigned to the appropriate posting period.The following graphic provides an overview of the tables:Example: You have invoiced three documents for customer 0815. The first posting occurs inMarch (posting period 003), and revenues of 100 DEM and 200 DEM are posted respectively for
the products ART1 and ART2. The second posting occurs in April. Revenues of 400 DEM and800 DEM are posted respectively for the products ART1 and ART3. The third posting alsooccurs in April. Revenues of 1600 DEM and 3200 DEM are posted respectively for the productsART1 and ART3. When the line items are posted, the segment table and segment level areupdated, producing the following table contents:Segment Table (CE4xxxx)SegmentnumberCustomer Product Additionalchars0047 0815 ART1 ...0048 0815 ART2 ...0049 0815 ART3 ...Segment Level (CE3xxxx)SegmentnumberPeriod Revenue Additionalvaluefields0047 003.2000 100.00 ...0047 004.2000 2 000.00 ...0048 003.2000 200.00 ...0049 004.2000 4 000.00 ...Line Item Table CE1xxxx (Planned Data in CE2xxxx)SegmentnumberPeriod Document Item Customer Product AdditionalcharsRevenue Additionalvaluefields0047 003.2000 000007 0001 0815 ART1 ... 100.00 ...0048 003.2000 000007 0002 0815 ART2 ... 200.00 ...0047 004.2000 000008 0001 0815 ART1 ... 400.00 ...0049 004.2000 000008 0002 0815 ART3 ... 800.00 ...0047 004.2000 000009 0001 0815 ART1 ... 1 600.00 ...0049 004.2000 000009 0002 0815 ART3 ... 3 200.00 ...