Table of Contents
Unit 4 Flows of Actual Values
Unit 5 Planning
Unit 6 Reporting
Unit 1 General Topics
Unit 2 Structures
Unit 3 Master Data
New Functions in CO-PA in Releases 4.0 and 4.5
General Topics
Parallel Update of Operating Concern Currency andCompany Code Currency in CO-PA
Use of Transfer Prices in CO-PA
Enhancements in Corporate Controlling
ContentsContents
Rel. 4.0 + 4.5
Bukrs 0002
Frf
Parallel Currencies - Business Background
In 3.0 all values in one operating concern were stored in one currency (operating concern currency).
In reporting, you can convert those values to any currency using monthly or annual average exchange rates.
Corporations in particular want to report their profitability in group currency (operating concern) as well as in the local currency (company code).
In order to ensure reconciled profitability reports with FI and to avoid currency variances, Release 4.0 lets you transfer both currencies to CO-PA for each transaction.
FRF
CompanyCompanycodecode
CompanyCompanycodecode
ControllingControllingareaarea
ControllingControllingareaarea
OperatingOperatingconcernconcern
OperatingOperatingconcernconcern
CO-CO-PAPA
Operat
ing
conce
rn c
ur.
Compan
y
code
cur.
Contro
lling
area
curre
ncy
Com
pany
code
curre
ncy
Outgoing invoice
intransaction currency
Customer
New
USDDEM
Parallel Currencies: Currency TypesRel. 4.0
costing-basedcosting-basedcosting-basedcosting-based
Working With Two Currencies: Overview Flows of Actual Data
All actual value flows can be stored in both the operating concern currency and the company code currency in parallel.
Planning
For each plan version, you decide which currency to use to store values (operating concern currency or company code currency).
Plan data in the company code currency can be translated periodically into the operating concern currency. This translation works in both directions.
Possibilities in Reporting
Cross-company reports in the operating concern currency
Reports in company code currency as well as operating concern currency, where the company code is a mandatory characteristic
Rel. 4.0
Parallel Currencies for Actual Data: Example
Frf
Subsidiary
Billing document to customer:
Product 1: 6000 FrF
Profit and Loss StatementRevenues 6000 FrF
Reconciliation
Headquarters CO-PA Report
Oper. concerncurrency:
Rev. 2000 DEM
Company codecurrency:
Rev. 6000 FrF
CO-CO-PAPA
Scenario:
FIFI
CoCd 0001
DM
CoCd 0002
Rel. 4.0
Parallel Currencies for Plan Data: Example
Characteristic Char. valueCustomer 4711
QuantityRevenueDiscountNet revenue......
Plandata -> Company code
currency (FRF)
-> Operating concern currency (DEM)
Copy/Revaluate
Selection
Select
Save
Customer: 4711Version: 120
Layout
Version 110Version 120
100 Units3000 FrF 200 FrF2800 FrF......
Rel. 4.0
Notes on Customizing Parallel Currencies
For purposes of reconciliation, you can store your CO-PA data in the operating concern currency and in the company code currency.
In the attributes for you operating concern, set whether data should also be stored in the company code currency.
For purposes of sales and profit planning, specify for each individual plan version whether it should store values in the operating concern currency or in the company code currency.
Rel. 4.0
Business Background
Normally, billing documents in SD are only created for "external sales" to third parties or other companies within the corporate group. (Intercompany)
Internal sales (such as stock transfers between profit centers) valuated on the basis of transfer prices are not a standard part of profitability analysis. (Intracompany)
Information:
Requirement: Organizations that treat their profit centers as
independent organizational units need to be able to see both internal and external sales in Profitability Analysis. (Intercompany + Intracompany)
Rel. 4.5
Different Views of a Corporation: Example
Internal +externalsales/profit
center view
Profit center Division 3 Division 3
Division 2 Division 2Division 1Division 1
Division 4Division 4
TP
TP
TP
Group viewGroup
Externalsales/
legal viewCompany code 3Company code 3
Salescompanies
Company code 2Company code 2
ProductionFinished goods
Company code 1Company code 1
ProductionSemifinished gds.
TP
TP
Rel. 4.5
Different overviews in CO-PA
Group
Profit center
Company code 3Company code 3
Marketingcompany
Company code 2Company code 2
Prefabrication
Division 3Division 3
TP
TP
TP
Division 2Division 2Division 1Division 1
Group result
Revenues withthird parties
-Group CGM
Result for the legallyindependent company
Revenues with third parties + other
companies in corp. grp -
Legal CGM
Profit center result
Revenues with third parties, companies in corp. grp + profit ctrs
-Profit ctr CGM
Rel. 4.5
Result for the Legally Independent Company
Result
(Intercompany business)
Company code 3Company code 3
Marketingcompany
Company code 2Company code 2
Company code 1Company code 1
Group-
external
customer
Revenues with companies
in corp. Grp-
Legal CGM
Revenues with 3rd parties-
Legal CGM
Pre 4.0
Group Result
Result
Company code 3Company code 3
Marketingcompany
Company code 2Company code 2
Company code 1Company code 1
Group-
external
customer
From 4.0
Revenues with 3rd parties-
Comp. CGM
Notes on Customizing "Group Results" You can now supplement the legal view of data in
CO-PA with all information necessary for the group result.
Use a characteristic (such as a intercompanyflag) to classify your customers as companies within the same corporate group to distinguish them from group-external companies.
Valuate your sales in parallel value fields with legal costs and group costs of goods manufactured.
Organize your reports as follows:
Legal reports to show the legal costs of goods manufactured
Group reports to show the group costs of goods manufactured
Ab 4.0
Productionorder
Salesorder
Cost center
Company code 1
PrCtr1 PrCtr2 PrCtr3 PrCtr4
L 70
G 70
P 70
75L 70G 70P 75
L 70
G 70
P 75
L 120G 90 P 140
L 120
G 90
P 140
100
120
CoCtr. 20CoCtr. 20
L 220
G 90
P 240
- +
Assume: Plan = Actual => No Variances
220
240
Company code 2 Company code 3
Productionorder
Integrated Parallel Valuation Approaches in the Transfer Price Solution (D45TP)
Semi-finished
Rawmaterials
Saleswarehouse
Finishedgoods
From 4.0
Parallel Valuation Approaches in R/3 Accounting
as in 3.0or or Cur.
Leg.
Cur.
GrpGrpPrCtr
Cur.EC-EC-PCAPCA
Profit Center Accounting
Cur.
Leg.
Cur.
GrpGrp
PrCtr
Cur.
FIFI
Financial Accounting
Oblig.
Opt.
Opt.
Cur.
Leg.
Cur.
GrpGrp
PrCtr
Cur.
CO-CO-OMOM
Controlling
See versionconcept
CO-CO-PCPC
Cur.
Leg.
Cur.
GrpGrp
CO-CO-PAPA
Opt.Oblig. Opt.Cur.
Leg.
Cur.
GrpGrp PrCtr
Cur.Material Ledger
From 4.0
PrCtr
.Cur.
Profit Center Result Using Transfer Prices
Result
(Intracompany business)
Group-
external
customer
From 4.5
PrCtr 4PrCtr 4PrCtr 3PrCtr 3PrCtr 2PrCtr 2PrCtr 1PrCtr 1
Revenues with companies in corporate group
- Profit center CGM
Revenues with 3rd parties-
Profit center CGM
Revenues with profit ctrs-
Profit center CGM
Notes on Customizing
From 4.5
With the SAP Transfer price solution you can analyze the profitability of individual products on the basis of transfer prices for sales between profit centers.
The only prerequisite is that you store parallel valuation approaches in accounting (see course D45TP).
This involves specifying in the attributes of your operating concern if you wish to store profit center valuation and which currency type you wish to use.
Determine which value fields should be used to display internal revenues.
Finally, activate profit center valuation to save the the profitability data concurrently with the legal view.
New Functions for Group Controlling
Values stored in two parallel currencies
Valuation using group product cost estimates
Number of characteristics increased to 50
Realignment programs redesigned
Top-down distribution of actual data
Concepts for separating OLTP and OLAP