SAP S/4HANA Controlling & Profitability Concepts
Account Assignment Concepts
- Valuated sales
- Separate sales
Accounting & Profit Center Insights
- Profit contribution analysis
- Return on capital metrics
Accrual Methods & Types
- Target equals actual comparison
- 2-Percentage method
- Activity-dependent accruals
- Activity-independent accruals
Activity Allocation & System Logic
- Derivation of the cost element
- Determination of the allocation amount
Activity-Based Costing Fundamentals
- Business process analysis
- Cost center and activity integration
Assessment Cycle Mechanics
- Uses a secondary cost element during transfer
- Transfers both primary and secondary costs
Automated Account Assignment T-Codes
- Transaction code: GGB1
- Transaction code: OKB9
CO-PA Key Components
- ACDOCA integration
- Cost splitting profile usage
- Operating concern currency
- Company code currency
CO-PA & Costing Sheet Integration
- Condition class definition
- Calculation type configuration
CO-PA, HANA & Ledger Integration
- Billing document processing
- Goods issue recording
CO-PA Operating Concern Setup
- Operating concern currency
- Fiscal year variant
CO-PA Valuation Strategy Elements
- Record type definition
- Point of valuation specification
Controlling Area Configuration
- Operational chart of accounts
- Fiscal year variant
- Stores different plan data
- Stores actual-plan variance
Cost Allocation Purposes
- Runs simple allocations of actual data
- Corrects secondary postings
Cost Center Document Validation
- Line item values validated against the original document
- Line item requires a reference to an FI document
Cost Center & Profit Center Management
- Append node functionality
- Reassign a cost center
Cost Estimates & Variants
- New status for cost estimates
- Future standard cost
- Costing version
- Costing variant
Cost Object Fundamentals
- Cost object hierarchy
- Product cost collector
- Valuation variant
- Costing type
- Work in process (WIP)
- Variance calculation
Cost of Sales Accounting
- Presents costs and revenues
- Aims to match revenues with their associated costs
Costing Run Outputs
- Current cost determination
- Standard cost calculation
Costing Sheet Configuration
- Defined as a percentage rate
- Defined as an equivalence number
Costing Type Functions
- Manages price updates
- Saves with a date key
Cross-Application Posting Options
- Manual entry with manual allocation
- Manual entry with no allocation
Distribution Scenarios
- Transfers secondary costs
- Distributes expenses
SAP S/4HANA Controlling Features
- Costing-based profitability analysis
- Transfer of G/L data
- Manual entry of data
- Utilizes Core Data Services (CDS)
- Included in the core SAP S/4HANA license
- Overwritable settings
- Definable for specific cost types
- Primary costs with G/L account integration
- Secondary costs with G/L account integration
- Supports separate ledgers for each valuation
- Supports separate CO versions for each valuation
HANA: Cost Capture & Elements
- Captures all primary and secondary cost elements
- Integrates primary and secondary ledger accounts
HANA: Cost Object Valuation
- Uses separate ledgers for each valuation
- Uses separate accounts for each valuation
HANA: Profit Center Accounting
- Integrated into the universal journal
- Supports period and/or cost of sales accounting
HANA: Sales Order & Production Integration
- Production order confirmation
- Production order settlement
HANA: System Integration Points
- Incoming invoice processing
- Purchase requisition management
Internal Order Management
- Defined within the controlling area
- Assigned to an order type
- Supports integrated planning
- Enables overall planning
- Handles purchase orders (entered and not yet entered)
- Allows planning of multiple versions
- Facilitates entry of costs and revenues
Order Type Configuration
- Sets budget tolerance limits
- Enables budgeting on a cost element level
- Allows revenue postings
- Defines default parameters for master record fields
Period-End Closing Activities
- Assigns several segments to a cycle
- Defines allocation for the same cost center in multiple segments
Primary Cost Management
- Execution of assessment cycles
- Settlement of internal orders
- Runs activity price calculation
- Assigns a cost component structure to the CO version
- Business process price calculation
- Cost center activity type price calculation
Production Order Post-Processing
- Settles variances to CO-PA
- Performs results analysis
Product Costing & Control
- Relevance to Costing indicator in the operation
- Cost indicator in the control key assigned to the operation
- Results Analysis (RA) key
- Costing variant for preliminary costing
- Used for controlling individual production lots or discrete quantities
- Ensures full cost traceability
- Used in conjunction with a product cost collector
- Focuses on stable and continuous production processes
Profitability Analysis (CO-PA) Benefits
- Provides information on market segment performance
- Determines if sales force achieved contribution margin goals
- Analyzes revenue
- Analyzes sales deductions
- Splits cost of goods sold by cost components
- Evaluates value of conditions in pricing procedure
Profit Center Accounting Elements
- Sales deductions
- Revenues
Results Analysis Key Dimensions
- Profit center
- Profitability segment
Sales Order Integration & Analysis
- Sales order item assigned to a project
- Profitability Analysis (CO-PA) activation
- Simplified inventory value determination
- Combined quantity and value flow analysis
Settlement Process Steps
- Defines document management parameters
- Determines whether settlement is required
Standard Price Management
- Marks the cost estimate
- Releases the cost estimate
Statistical Key Figures Usage
- Used with cost centers
- Used with profit centers
System Planning Strategy Flow
- MRP group → strategy group → planning strategy → requirements type
- Strategy group → planning strategy → requirements type
Time-Based Allocations
- Applicable to cost centers
- Applicable to statistical key figures