SD CO-PA Workshop: Value Flows

SD  CO-PA Workshop
Value Flows
 SAP AG 1999 Stefan Kraus / 1

Value Flows Agenda
 Brief Overview of Value Flows in CO-PA
 Basic Concepts
 Relevant Settings in SD
 Pricing
 Account Determination in SD
 Principle Logic for Transferring Data to Accounting
 Transferring Input Values
 Valuation Concepts
 Tools for Analyzing Value Flows

Flows of Actual Values : Overview
EC-
PCA
Profit Center Accounting
CO
Profitability Analysis Profit. segments
Overhead Cost Product Cost

Controlling Controlling
Processes
Internal Cost
object
orders
Standard
cost of gds mfd
Cost center
Cost and Revenue Element Accounting
Revenues SD
FI
Discounts
Value Flows Agenda
 Basic Concepts
 Pricing

Relevant Parameters in SD
Document type Parameters
Item Category Parameters
Schedule item Parameters

Relevant Setting in SD - Pricing Procedure
Pricing
Procedure
Statistical Account key
Condition
type

Condition Groups
Pricing
Prices Discounts/surcharges
 Customer
 Price list
 Material price  Material
 Customer-specific  Price group
 Others  Material pricing group

 Customer/Material
pricing group
 Customer/Material
 Price group/Material
pricing group
 Others

Condition Records
Condition type : KA00 Special offer discount
Level at which Sales organization : 1000

the condition Distribution channel : 01
is defined
Customer : C1
Material : M1
Period 1 Period 2
01 Mar - 30 Apr 01 May - 30 May
$ 1000 1- % $ 1000 2- %
$ 2000 2- % $ 2000 3- %
$ 3000 3- % $ 3000 4- %
Lower limit: 5- % Lower limit : 5- %

Upper limit: 0 % Upper limit : 0 %

Pricing: Overview
Pricing procedure Document

Item 10 120 pc
1. Price PR00
PR00 Price $ 99
2. Discount 1 KA00 KA00 Disc. $ 1-
3. Discount 2 RA01 RA01 Disc. 2- %
Condition type: PR00

Access sequence: PR00
Access sequence: PR00

Condition tables:
1. Customer / Material
2. Price list / Currency / Material
3. Material
Records for cond. type PR00

from 1 pc $ 100
No valid record exists from 100 pc $ 99
Valid record exists from 200 pc $ 98
Condition Types
Key Description Controlling

PR00 Price
Calculation type: Percentage

K007 Discount % Scale basis : Value scale
Calculation type: Amount/weight

K029 Discount/weight Scale basis : Weight scale
Examples
Scale basis Calculation type Scale basis Calculation type
$ 100 1- % 100 kg $ 1- per 1 kg

$ 1000 2- % 1000 kg $ 3-
$ 10000 4- % 10000 kg $ 5-

Access Sequences
Condition type
PR00 Price Access sequence PR00
K007 Discount % Access sequence K007
K020 Major
Major customer
customer disc.
disc. Access sequence K020
Access seq. Condition tables

Specific
PR00 1.
1. Customer/Material
Customer/Material
2.
2. Price
Price list/Currency/Material
list/Currency/Material
General
3.
3. Material
Material

Value Flows Agenda
 Basic Concepts
 Pricing

Account Assignment Criteria in Billing
Billing
Billing document
document
Chart of accounts Company

Company code
code
Sales organization Assignment

Criteria
in the Account assignment
Payer
Payer master
master record
record
standard group
system Account assignment
Material
Material master
master record
record
group
Account key Pricing

Pricing procedure
procedure
Price
Price $$ 100
100 ERL
ERL
Discount
Discount $$ 10
10 ERS
ERS
: : :
Account
Account
Account
Account key
key
ERL
ERL == Sales
Sales revenue
revenue
ERS
ERS == Sales
Sales deduction
deduction
: :
Sales Account Determination
Acct determination proc. Billing document
KOFI00 Acct determination Item 10 10 pc Sales

deduction
Price $ 1000
Condition type: KOFI Discount 10 %$ 100 100
Access sequence: KOFI
Access sequence: KOFI
1. Sales organization Customer Material Account

acc. group acc. group key
2. Sales organization Customer Account
acc. group key
3. Sales organization Material Account
acc. group key
4. Sales organization Account key
5. Sales organization
Records for condition type KOFI

Account
No valid record exists
Valid record exists Sales deduction
Value Flows Agenda
 Basic Concepts
 Pricing

Condition Types - Pricing Procedure
Sales Order Type
Sales Order
Condition Type
PR00 - Price 500 Pricing Procedure
KA00 - Customer Discount 50 PR00 - Price
VPRS - COGS 300 KA00 - Customer Discount
… VPRS - COGS
...

Condition Types
CO- Value Field Condition

PA VV010 Revenue PR00 Price
SD
Dependencies:
Condition Class: Prices Customer/Material
Calculation Type: Quantity Dependent
Scale Base: Quantity Condition Record
Account Key: ERL Account 800000 1 PC 500
10 PC 497

Transfer of Conditions from SD to CO-PA
SD SD SD FI CO PA
Pricing Condition type Pricing G/L Cost Mapping
Accounts Element to Value-
procedure procedure field
Cost
Net Value is Account Account Element Posting*
updated Key type
No
11/12
Condition
Statistical?
Posting
No
Yes Net Value is Accrual

not changed (KRUEK) Cost
Element Posting*
Account type
Yes Account
Key 11/12
 SAP AG 1999 Stefan Kraus / 18 * If you forgot to assign a valuefield an error message occurs
Data Transfer from SD to CO-PA
Invoicing
SD in SD
Revenue 100
Rev. deduction -10 Save Derivation error
COGS 55
Error in account
Error in posting
YES determination
occured cost estimate not
found
NO
Yes
Release to
Accounting?
FI CO
PA
FI CO-PA
Posting Posting
Customizing the SD Interface
 Different SD quantity fields can be transferred as CO-PA

quantity fields (e.g. Quantity in sales units or stockkeep. Units)
 Several SD conditions can be transferred into a value field
If you have non-statistical conditions (statistical ones are
always transferred to CO-PA!) they are only transferred to CO-
PA if they refer to cost elements of cost element type 11
(revenues) or 12 ( sales deductions ). See OSS note 20254 for
additional information !
 You can reset value fields and quantity fields depending on the
type of billing document (such as freight costs for returns)
 It is possible to transfer conditions together with their +/- signs

Sign Logic
Generally, all values are stored as positive in CO-PA

 Revenues are always stored as positive in CO-PA
(and as negative in FI)
 Sales deductions, discounts, and rebates are stored
 either positively as absolute amounts
 or they are transferred with their +/- sign. This makes particular
sense if different condition types offset each other in a value field
or if they can take both positive and negative values.
 Costs of goods manufactured are stored as positive
 FI direct posting and order settlement both adjust the +/- sign to suit
the cost element category

Create your cost-elements properly
In order to transfer Conditionstypes to CO-PA, which are

simultaneously posted into FI you need to create a cost-element:
 Cost-element type 11 for revenues

 Cost-element type 12 for sales-deductions
 Cost-element type 01 is not transferred from SD to CO-PA

SD/CO-PA Interface: Sign Logic
Rule: Revenue and Cost have the same sign! Use Reporting in order to calculate contribution margin!
Condition type Account Cost element type CO-PA value field
PR00 Sales revenue 800000 11 VVERL

KF00 Freight revenue 809000 11 VVFRA
K020 Sales discount 889000 12 VVRAB
PR00 KF00 K020
F2 5000 70 -150
SD
G2 5000 70 -150
Account receivable
800000 809000 889000
debit credit debit credit debit credit debit credit
FI
F2 -5000 -70 150 4920
G2 5000 70 -150 -4920
VVERL VVFRA
VVFRA VVRAB
CO- F2 5000 70 150
PA
G2 -5000 -70 -150

FI/CO-PA Interface: Sign Logic for Direct Postings
FI sign logic:
Debit postings carry a positive sign.
Credit postings carry a negative sign.
debit credit
+ --
In direct postings from FI, CO-PA uses the cost element type to differentiate
between:
• Revenue accounts on the one hand, and
• Cost accounts and revenue deductions on the other hand.
Cost Accounts
Rev. deductions, Accounts Revenue Accounts
debit credit debit credit

FI
+ -- + --
Cost increase Cost decrease Revenue decrease Revenue increase
CO-
PA + - - +
SD/CO-PA vs. FI/CO-PA: Sign Logic Problems
FI/CO-PA Interface versus SD/CO-PA Interface : Sign logic
FI posting CO-PA customizing CO-PA update
Direct posting in FI 889000 PA settlement structure:

( FB01 ) Revenue deductions 889000 ----> VV001
debit credit
VV001 = 80
100
20
Release billing doc. 889000 SD/CO-PA interface:

to accounting Revenue deductions K020 ----> VV002
( VF02 )
debit credit
Condition type K020
K020: Transfer +/- sign
appears twice on the VV002 = 120
billing document:
100 indicator OFF
... 20 K020: Transfer +/- sign
K020 -100 VV002 = - 80
indicator ON
K020 20
…
K020 ---> 889000

SD/CO-PA vs. FI/CO-PA: Sign Logic Solutions
The following table shows an overview of how condition values

are updated in CO-PA for billing documents from SD and for the
identical posting from FI:
SD interface Without +/- sign With +/- sign FI interface
Billing document Manual posting
Debit posting
(such as rev. deduction)
Credit posting
(such as revenue)
Credit memo Manual posting
Debit posting
(such as revenue)
Credit posting
(such as rev. deduction)
 SAP AG 1999 Stefan Kraus / 26 With +/- sign: Use separate value fields for SD and FI!
Value Flows: Agenda
 Basic Concepts
 Pricing

Valuation Strategy
Valuation
ValuationStrategy
Strategy
Product Costing Point of Valuation
Record Type
Assign To
Costing Sheet
Plan Version
(if required)
User Exit

Valuation Using a Costing Sheet
Valuation strategy 001: Line item

Costing sheet A1
Sales quantity 100 pieces
Point of valuation 1
Record type F Revenue 500
Plan version --- Freight 50
10 REVN Revenue
20 FRGT Freight
30 GDSU Goods usage
Condition type: FRGT Value field assignment:
Access sequence: Z010 Condition type Value Field
FRGT “Freight”
Access sequence: Z010
1. Customer Scale
2. Cust. grp / Product / Division
10 % at 500
Records for cond. type FRGT 20 % at 2000
No condition records exist.
35 % at 3000
Condition records exist.

Valuation with Material Costing - Business Background
 Material Costing - any costing variant

Assignment of cost components to value fields
CO- Material CO-

PC Fixed production costs PA
Variable production costs
External services Fixed cost of goods mfd
Fixed overhead Variable cost of gds mfd
Variable overhead
:
:
 Valuation using material prices
MM
Standard price
VPRS Cost of Goods Sold
Moving average price

Valuation using product costing
Sold qty +
Revenue +
CO-
Rebates +
PA Condition
COGS +
TypeVPRS
var.PC +
CO-PA Postings fixed PC +
(costing-based)
FI COGS Inventory Revenue Rebates Customer

X X X X X
FI Postings /
(CO-PA account-based) Material Product Cost
Master Estimates
Valuation
Quantity Flow
Logistic Documents
1 2 3
Sales Delivery Billing
Order1 1 Document
SD t
What is the condition VPRS for?
 Task
 To achieve meaningful results from your profitability and sales
accounting, it is necessary to transfer costs and revenues at the
same time using cost-of-sales accounting.
 The condition VPRS freezes the value of the goods issue posting
and transfers it to your billing document and accordingly to CO-
PA.
 Prerequisite
 In the definition of the item category type, the flag “determine
costs” should be activated
 In VPRS definition: condition categories (S standard / T GLD / G
price control)

Valuation Using Material Costing: Customizing
CO- Rel. 4.0

PC
Costing Material
key
Cost
Estimate
Mat.typeAny char-
Products acteristic
Cost
components
Characteristics for COGM
Yes
Sales
Order Valuation Value Fields CO-
active? No PA
SD

Working with a Standard Unit of Measure
Rel. 4.5
Comparable units of measure,

e.g. for product group
Standard Qty In Stock
PG1 32 liters
+ P1 7 liters 10 bottles
+ P2 25 liters 5 barrels
Sales of Sales of
product: product:
P1 10 bottles P2 25 barrels

Customizing
 Problem: Valuation using material cost estimates either does not

function at all or does not function as requested.
 Solution: You can use the function Valuation analysis in manual
planning and for actual line item entry. This function allows you to
analyze the specific valuation you have performed. The system
then informs you of any inconsistencies in your Customizing
settings for valuation.

Valuation Using Different Cost Estimates /
Reconciliation with Financial Accounting (I)
 Specification: You wish to ensure that the calculated costs of

sales are always reconciled with Financial Accounting.
 Implementation: Create a costing key with the appropriate
definition and ensure that it is applied in the valuation of your
billing document data. When defining your costing key, activate
the planning period indicator so that valuation always occurs using
the standard cost estimate that is valid on the goods issue key
date.
 Specification: You wish to valuate your sold products using group
costs of goods manufactured.
 Implementation: For the costing key, choose a costing variant
that calculates using the valuation view Group Valuation.

Valuation Using Different Cost Estimates /
Reconciliation with Financial Accounting (II)
 Specification: You wish to valuate using sales order costing.

 Implementation: When defining your costing key, make the
appropriate setting so that valuation occurs using sales order costing.
 Specification: You wish to display your cost component split for cost
of goods manufactured according to the primary cost breakdown.
 Implementation: Depending on the Customizing settings, the primary
cost component split in product cost accounting is stored either in the
main cost component split of a cost component structure or in that
structure's auxiliary cost component split. When defining your costing
key, make the appropriate setting so that the desired cost component
split is used in valuation.

Parallel / Exclusive Valuation Using Different
Material Cost Estimates
 Specification: You wish to perform parallel valuation using several cost

estimates.
 Implementation: Assign several costing keys when you perform costing key
assignment. You can valuate up to six different material cost estimates in
parallel. In Customizing for value field assignment, ensure that the costing data
found using the individual costing keys are then posted to different value fields.
As an optional setting, you can have the system issue an error message if no
cost estimate is found for one of the costing keys you have assigned.
 Specification: During valuation, you wish to use a search strategy to look for
several cost estimates individually and to execute valuation using just the first
material cost estimate found.
 Implementation: Assign several costing keys and make the setting in the
costing key so that the system runs valuation exclusively with a single cost
estimate.

Value Flows: Agenda
 Basic Concepts
 Pricing

Analyzing Customizing Settings Using the
Customizing Monitor
Rel. 4.5
Report lines
Value fields
Revenue 1,000,000
Sales deductions 100,000 Transfer of Condition
-------------- billing doc. types
Net revenue 900,000
Variable mat. costs 400,000
Settlement PA transfer
Variable prod. costs 190,000 structure /
Prod. variances 10,000 of production cost elements
--------------
Contrib. margin 1 300,000
order
Mat. overhead 50,000
Prod. overhead 50,000
-------------- Assessment
Contrib. margin 2 200,000 Cost cycles /
Research & dev. 10,000 center cost centers /
Marketing 50,000
assessment cost elements
Administration 40,000
--------------
Contrib. margin 3 100,000

Reconciliation Report FI / SD and CO-PA
Rel. 4.5

Simulation of the Transfer of Billing Document Data
to CO-PA
Rel. 4.6
Select an SD
invoice
Current Customizing
Simulation of Data • Value field assignment
Transfer to CO-PA • Derivation
• Valuation
• .....
Simulated CO-PA Line item analysis

• Characteristics
line item • Value fields
• Valuation

SD CO-PA Workshop: Value Flows

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SD  CO-PA Workshop

 SAP AG 1999 Stefan Kraus / 1

 SAP AG 1999 Stefan Kraus / 2

Overhead Cost Product Cost

Cost and Revenue Element Accounting

 SAP AG 1999 Stefan Kraus / 4

Document type Parameters

Item Category Parameters

Schedule item Parameters

 SAP AG 1999 Stefan Kraus / 5

 SAP AG 1999 Stefan Kraus / 6

 Customer-specific  Price group

 Others  Material pricing group

 SAP AG 1999 Stefan Kraus / 7

Condition type : KA00 Special offer discount

Level at which Sales organization : 1000

Lower limit: 5- % Lower limit : 5- %

 SAP AG 1999 Stefan Kraus / 8

Pricing procedure Document

3. Discount 2 RA01 RA01 Disc. 2- %

Condition type: PR00

Access sequence: PR00

Records for cond. type PR00

Key Description Controlling

Calculation type: Percentage

Calculation type: Amount/weight

Scale basis Calculation type Scale basis Calculation type

$ 100 1- % 100 kg $ 1- per 1 kg

 SAP AG 1999 Stefan Kraus / 10

PR00 Price Access sequence PR00

K007 Discount % Access sequence K007

Access seq. Condition tables

 SAP AG 1999 Stefan Kraus / 11

 SAP AG 1999 Stefan Kraus / 12

Chart of accounts Company

Sales organization Assignment

Account key Pricing

Acct determination proc. Billing document

KOFI00 Acct determination Item 10 10 pc Sales

1. Sales organization Customer Material Account

Records for condition type KOFI

 SAP AG 1999 Stefan Kraus / 15

Sales Order Type

 SAP AG 1999 Stefan Kraus / 16

CO- Value Field Condition

 SAP AG 1999 Stefan Kraus / 17

Yes Net Value is Accrual

 Different SD quantity fields can be transferred as CO-PA

 SAP AG 1999 Stefan Kraus / 20

Generally, all values are stored as positive in CO-PA

 SAP AG 1999 Stefan Kraus / 21

In order to transfer Conditionstypes to CO-PA, which are

 Cost-element type 11 for revenues

 SAP AG 1999 Stefan Kraus / 22

Condition type Account Cost element type CO-PA value field

PR00 Sales revenue 800000 11 VVERL

 SAP AG 1999 Stefan Kraus / 23

debit credit debit credit

FI posting CO-PA customizing CO-PA update

Direct posting in FI 889000 PA settlement structure:

Release billing doc. 889000 SD/CO-PA interface:

 SAP AG 1999 Stefan Kraus / 25