SAP CO-PA Profitability Analysis: Operating Concern, Characteristics, SD Billing, PA Assessment and KE24 Line Items
The final part of the SAP CO overview covers CO-PA (Profitability Analysis). Where the financial statements show the profit of the company as a whole, CO-PA answers a narrower question: which product, sold to which customer, through which channel, produced the profit. Note: data structures, screens, T-codes and reports vary by SAP version and by how each company operates CO-PA. 1. CO-PA splits profit by characteristic The top-level organizational unit of CO-PA is the Operating Concern. It defines the characteristics and value structure used for analysis. The combination of characteristic values forms the analysis unit, the Profitability Segment, on which P&L items such as revenue, discounts, cost of goods sold and selling expenses are collected. Typical characteristic Example Product Product, product hierarchy Customer Customer, customer group Sales organization Sales organization Distribution channel Distribution channel Plant ...