Profitability Analysis (CO‑PA) 收益性分析

CO翻译 by ErpPoint  sap ecc6.0

Purpose用途

Profitability Analysis (CO-PA) enables you to evaluate market segments, which can be classified according to products, customers, orders or any combination of these, or strategic business units, such as sales organizations or business areas, with respect to your company's profit or contribution margin.

收益性分析（CO-PA），可以评价市场区分，或者销售组织，业务领这样的战略事业单位，的公司利益或者贡献利益。

（市场区分：可按照产品，客户，订单，或者它们的组合）

The aim of the system is to provide your sales, marketing, product management and corporate planning departments with information to support internal accounting and decision‑making.

系统的目的是向销售，市场，产品部门以及企业计划部门提供信息以支持内部会计和决策。

Two forms of Profitability Analysis are supported: costing-based and account-based.

收益性分析支持两种形式：基于成本 和 基于科目

·        Costing-based Profitability Analysis is the form of profitability analysis that groups costs and revenues according to value fields and costing-based valuation approaches, both of which you can define yourself. It guarantees you access at all times to a complete, short-term profitability report.

      基于成本的收益性分析，是成本和收益计算分组到可自定义的值项目value fields和基于成本的评价方法的收益性分析形式。基于成本的收益性分析，完全的短期收益性分析报表可以在任何时候被访问。

 ·        Account-based Profitability Analysis is a form of profitability analysis organized in accounts and using an account-based valuation approach. The distinguishing characteristic of this form is its use of cost and revenue elements. It provides you with a profitability report that is permanently reconciled with financial accounting.

      基于科目的收益性分析，是被组织为科目和采用基于科目的评价方法的收益性分析形式。特种形式的区别性特征是采用成本要素和收益要素。提供和财务会计永远一致的收益性分析报表。

You can also use both of these types of CO‑PA simultaneously.

你也可以听同时使用这两种CO-PA。

 

Integration集成

Profitability Analysis, alongside Profit Center Accounting (EC-PCA), is one of the application components for profitability accounting.

收益性分析，和利润中心会计一起，是收益性会计的一个模块。

Features机能

In the application component CO-PA, you can define your master data,  the basic structures of this form of profitability analysis. This includes both units you want to evaluate (characteristics) and the categories in which you analyze values. In costing‑based CO‑PA, you define "value fields" in which to store your data for analysis. In account‑based CO‑PA, the values are structured by account.

在CO-PA，可以自定义主数据——基本的收益性分析形式。这包括评价单位（特性）和值分析的种类。在基于成本的CO-PA中,记录"值项目"用来保存分析数据。在基于科目的CO-PA中，值被科目别构成。

Using the SAP master data (customer, product, customer hierarchy) or CO‑PA derivation rules, the system can derive additional characteristics based on the ones entered manually or transferred from primary transactions. The combination of characteristic values forms a multidimensional profitability segment, for which you can analyze profitability by comparing its costs and revenues.

使用SAP主数据（客户，产品，客户层次）或者CO-PA诱导规则，系统可以导出基于手工录入或者来自主交易的转发的追加特性。复合特性值形成多次元的收益性区域，用以通过比较成本和收益进行收益性分析。

If you reorganize parts of your company, such as your sales districts or customer hierarchies, you can change the assignments between characteristics for data that has already been posted.

公司的一部分，比如销售区域或者客户阶层被重组的时候，可以在特性之间改变已经被记账的数据的分配。

The actual postings represent the most important source of information in CO‑PA. You can transfer both sales orders and billing documents from the Sales and Distribution (SD) application component to CO‑PA in real time. In addition, an interface program is available to let you transfer external data to the SAP system. You can also transfer costs from cost centers, orders and projects, as well as costs and revenues from direct postings (G/L account postings in FI, orders received in MM, and so on) or settle costs from CO to profitability segments.

实际记账表现了在CO-PA中最重要的信息源。销售订单和发票，从销售管理（SD）到CO-PA，被实时的传输。并且，可以利用接口程序把外部数据传输到SAP系统。来自直接记账（FI:G/L科目，收货单：MM 等）的成本和收益，也可以从成本中心，订单以及项目传输成本。也可以从CO到收益性区分进行结帐。

 In costing‑based CO‑PA, you can valuate incoming sales orders or billing documents to automatically determine anticipated sales deductions or costs. You can also revaluate your data periodically to adjust the initial, real-time valuation or add the actual costs of goods manufactured.

在基于成本的CO-PA，可以评价收入订单或者发票，进行自动的决定预期销售收入扣除和成本。

In CO‑PA Planning, you can create a sales and profit plan. Whereas both types of Profitability Analysis can receive actual data in parallel, there is no common source of planning data.

计划，可以指定销售和利润计划。2中类型的收益性分析可以并行的接受实际数据，但是，共同的计划数据源是不存在的。

Consequently, you always plan either in accounts (account‑based CO‑PA) or in value fields (costing‑based CO‑PA). In costing‑based CO‑PA you can use automatic valuation to calculate planned revenues, sales deductions and costs of goods manufactured based on the planned sales quantity.

这样，必须在在科目(account‑based CO‑PA)，或者在值项目(costing‑based CO‑PA)中进行计划。在costing‑based CO‑PA中可以使用自动评价，基于计划销售量planned sales quantity去计算计划利润，销售折扣以及产品成本costs of goods manufactured。

The manual planning function lets you define planning screens for your organization. With this you can display reference data in planning, calculate formulas, create forecasts, and more. Planning can be performed at any degree of detail. For example, you can plan at a higher level, and have this data distributed top‑down automatically.

使用手工计划功能，可以定义组织兔子的计划屏幕。使用这个，可以显示计划的相关数据，计算逻辑式，登录预测等。计划可以在任详细程度被实施。比如，可以在高层其计划，计划数据可以自动自定向下的分发。

In automatic planning, you can copy and revaluate actual or planning data for a large number of profitability segments at once. You can also transfer planned sales quantities from (costing‑based) CO‑PA to Sales and Operations Planning (SOP) for the purpose of creating a production plan there.

使用自动计划功能，在多数的收益性区分，可以一次性的拷贝实绩数据和计划数据。也可以从(costing‑based) CO‑PA 传输计划销售量到销售作业计划(SOP)，用来指定那里的生产计划。

Sales and Operations Planning (SOP) 销售作业计划

The Information System lets you interactively analyze existing data from a profitability standpoint using the functions of the drilldown reporting tool. There you can navigate through a multidimensional "data cube" using a number of different functions (such as drilldown or switching hierarchies). The system displays data in either value fields or accounts, depending on the currently active type of Profitability Analysis and the type to which the report structure is assigned. (Each report structure is assigned to either costing‑based or account‑based CO‑PA.)

信息管理，使用drilldown 报表工具，可以从收益性分析的视点来双向性的分析既存数据。这样，使用多数不同的功能（比如drilldown钻取 or switching hierarchies ????）,可以在多维的"数据立方体"内导航。根据目前的收益性分析的作业类型和被分配的报表结构类型，系统使用值项目或科目展示数据。（每一个报表结构都被同事分配给costing‑based or account‑based CO‑PA）。

You can change the display parameters online directly from the displayed report. You can store report structures with predefined sort orders, number formats and so on, and execute these online or in the background at any time.

从现实的报表上，可以在线改变显示参数。可以保存预定义的排序的报表结构数字格式等，并且在任何时间在线或者后台执行这些报表。