Table of Contents

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Introduction
13
Target Group
13
Objective and Content
14
Acknowledgments
15
1 Introduction to Profitability Analysis
17
1.1 Purpose of Profitability Analysis
17
1.2 Profitability Concepts
19
1.2.1 Profitability Segments
19
1.2.2 Characteristics
22
1.2.3 Value Fields
23
1.3 Types of Profitability Analysis
24
1.3.1 Costing-Based Profitability Analysis
25
1.3.2 Account-Based Profitability Analysis and Margin Analysis
29
1.3.3 Comparison of Profitability Analysis Types
33
1.4 Technical Setup
34
1.4.1 Technical Setup of Costing-Based Profitability Analysis
34
1.4.2 Technical Setup of Margin Analysis
35
1.5 Summary
37
2 Configuring the Operating Concern and Basic Settings for Profitability Analysis
39
2.1 Creating the Operating Concern
39
2.1.1 Assign Controlling Area to Operating Concern
39
2.1.2 Create Operating Concern
40
2.1.3 Maintain Further Settings for the Operating Concern
41
2.1.4 Define Operating Concern Currency
43
2.1.5 Assign Value Fields to Operating Concern
46
2.2 Activation of Profitability Analysis
50
2.3 Currencies in the Operating Concern
52
2.4 Creating an Extension Ledger for Profitability Analysis
54
2.5 Creating Number Ranges for Profitability Analysis
58
2.6 Assigning Versions to the Operating Concern
61
2.7 Set Operating Concern
63
2.8 Transporting the Operating Concern
64
2.9 Summary
68
3 Configuring Characteristics
69
3.1 Characteristics
71
3.1.1 Create, Change, and Update Characteristics
71
3.1.2 Creating a Characteristic from an SAP Table
74
3.1.3 Creating Characteristics with Your Own Value Maintenance
78
3.1.4 Creating Characteristics without Value Maintenance
82
3.1.5 Creating Characteristics with Reference to Existing Values
84
3.1.6 Assigning Characteristics to the Operating Concern
86
3.1.7 Maintaining Characteristic Values
89
3.2 Characteristics Derivations
90
3.2.1 Creating Characteristic Derivations with Derivation Rules
91
3.2.2 Creating Characteristic Derivations with Table Lookup
96
3.2.3 Creating Characteristic Derivations with Moves
101
3.2.4 Creating Characteristic Derivations to Clear Fields
107
3.2.5 Creating Characteristic Derivations with Enhancements
110
3.2.6 Sequence of Characteristic Derivation Rules
112
3.2.7 Creating Characteristics Hierarchies
115
3.2.8 Characteristic Groups to Automate Characteristic Derivation
116
3.2.9 Generating Settlement Rules Automatically
120
3.2.10 Derivation Analysis
127
3.2.11 Realignment of Characteristics
130
3.3 Summary
143
4 Configuring Value Fields and Quantity Fields for Costing-Based Profitability Analysis
145
4.1 Value Fields
145
4.2 Quantity Fields
149
4.3 Assign Value Fields and Quantity Fields to the Operating Concern
151
4.4 Summary
154
5 Configuring Value Flows for Margin Analysis
155
5.1 Predictive Accounting
156
5.1.1 Predictive Accounting: Incoming Sales Order
156
5.1.2 Predictive Accounting Commitment Management
166
5.2 Billing Data Transfer
168
5.2.1 Price Determination in the Sales Order
169
5.2.2 Create Sales Order
170
5.2.3 Account Determination
173
5.2.4 Activate Transfer of Statistical Sales Conditions
175
5.2.5 Create Billing Document
175
5.2.6 Review Accounting Documents
176
5.3 Costs of Goods Manufactured in Margin Analysis
178
5.4 Splitting the Cost of Goods Sold
179
5.5 Variance Calculation
187
5.5.1 Production Order
189
5.5.2 Define Variance Categories
192
5.5.3 Create General Ledger Accounts for Variance Split
196
5.5.4 Check Production Order
200
5.6 Attributed Profitability Segments
206
5.6.1 Activate Attributed Profitability Segments
207
5.6.2 Review Cost Objects
207
5.6.3 Attributed Profitability Segments for Balance Sheet Accounts
209
5.6.4 Create Attributed Profitability Segment
211
5.7 Order Settlement
214
5.8 Cost Center Assessment
223
5.8.1 Advantages of Universal Allocations
224
5.8.2 Types of Cost Centers
225
5.8.3 Create Cost Center Assessment Cycle
227
5.8.4 Execute the Assessment Cycle
232
5.8.5 Review Accounting Documents
234
5.9 Direct Account Assignment
236
5.10 Summary
239
6 Configuring Value Flow for Costing-Based Profitability Analysis
241
6.1 Transfer of Incoming Sales Orders
244
6.1.1 Transfer Quantity Fields
248
6.2 Billing Data Transfer
257
6.2.1 Transfer of Cost of Goods Sold
257
6.2.2 Assign Value Fields to Pricing Conditions
259
6.2.3 Assign Quantity Fields to Quantities
262
6.2.4 Review Profitability Document
265
6.2.5 Reset Value and Quantity Fields for Credit and Debit Memos
267
6.3 Costs of Goods Manufactured
273
6.4 Cost of Goods Sold Transfer and Split
276
6.4.1 Defining Valuation Strategies
280
6.4.2 Setting Up Valuations Using Material Cost Estimates
283
6.5 Variance Calculation
304
6.5.1 Cost Center Types
304
6.5.2 Configure Variance Calculation
308
6.5.3 Execute Variance Calculation
315
6.5.4 Settle Process Order
320
6.6 Order Settlement
323
6.6.1 Create Allocation Structures
327
6.6.2 Create Assignments
327
6.6.3 Create Settlement Profiles
329
6.7 Cost Center Assessment
335
6.7.1 Cost Center Assessment Structure
336
6.7.2 Create Cost Center Assessments
337
6.8 Direct Account Assignment
352
6.9 Summary
357
7 Planning
359
7.1 Planning in Margin Analysis
360
7.1.1 Sales Planning
364
7.1.2 Cost of Goods Sold Planning
370
7.1.3 Overhead Cost Planning
370
7.2 Planning in Costing-Based Profitability Analysis
372
7.2.1 Sales Planning
377
7.2.2 Cost of Goods Sold Planning
400
7.2.3 Overhead Cost Planning
404
7.3 Summary
409
8 Reporting
411
8.1 Profitability Analysis Reporting Basics
411
8.2 Predictive Accounting
414
8.2.1 Display Predictive Documents
414
8.2.2 Display Profit and Loss and Balance Sheet
415
8.2.3 Monitor Predictive Accounting
420
8.2.4 Incoming Sales Order Report
422
8.3 Show Line Items
430
8.3.1 Line Item Report for Costing-Based Profitability Analysis
431
8.3.2 Line Item Report for Margin Analysis
435
8.3.3 Pivot Browser for Margin Analysis
438
8.4 Profitability Analysis Reporting
449
8.4.1 Gross Margin
449
8.4.2 Margin Analysis
451
8.4.3 Product Profitability
452
8.4.4 Report Writer
453
8.5 Other Reporting Possibilities with Development
463
8.5.1 ABAP Reports
463
8.5.2 Core Data Services Views
464
8.6 Summary
466
A Changes to the Data Model
469
B Additional Sources of Information
471
C The Author
473
Index
475