COPA (Controlling Profitability Analysis) is an SAP module used to analyze profitability across different business dimensions. There are two main types of COPA - account based which flows data from the general ledger, and costing based which flows data from custom value fields mapped to sales and materials management. Costing based COPA is generally recommended except for some industries like retail due to smaller data volumes. COPA characteristics and value fields are used to define business measurements like quantities and discounts, and are updated across all clients. COPA integrates with other modules like sales and materials management to transfer transactional data into the analysis.