{"id":78842,"date":"2024-07-23T12:45:29","date_gmt":"2024-07-23T10:45:29","guid":{"rendered":"https:\/\/www.pikon.com\/blog\/co-pa-in-s4hana\/"},"modified":"2025-04-07T13:45:09","modified_gmt":"2025-04-07T11:45:09","slug":"co-pa-in-s4hana","status":"publish","type":"post","link":"https:\/\/www.pikon.com\/en\/blog\/co-pa-in-s4hana\/","title":{"rendered":"Costing-based vs. account-based CO-PA in SAP S\/4HANA"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"78842\" class=\"elementor elementor-78842 elementor-5228\" 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data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2ffa38a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2ffa38a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b4229dc\" data-id=\"b4229dc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f4cba3f elementor-toc--minimized-on-tablet elementor-widget elementor-widget-global elementor-global-75893 elementor-global-75856 elementor-widget-table-of-contents\" data-id=\"f4cba3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;exclude_headings_by_selector&quot;:&quot;.bdt-ep-advanced-icon-box-title, .no-table-of-content&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;],&quot;container&quot;:&quot;.elementor-widget-theme-post-content&quot;,&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tContent\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__f4cba3f\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__f4cba3f\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__f4cba3f\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf92a97 elementor-widget elementor-widget-text-editor\" data-id=\"bf92a97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Profitability Analysis (CO-PA) enables a detailed analysis of a company&#8217;s profits and losses across various dimensions such as customers, products, regions, or strategic business units like sales organisations, profit centers, or business areas. The information obtained provides valuable input to the entire company and its individual areas, supporting decision-making.<\/p><p>But which form of profitability analysis is best suited? Many companies face the decision of whether to use the costing- or accounting-based form. This article compares and distinguishes these two forms.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aaac2b8 elementor-widget elementor-widget-heading\" data-id=\"aaac2b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What distinguishes account-based CO-PA from costing-based CO-PA?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4241396 elementor-widget elementor-widget-text-editor\" data-id=\"4241396\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Account-based CO-PA<\/strong> is an account-based form, i.e. costs and revenues are recorded in G\/L accounts. This form of profitability analysis works with cost and revenue types that are stored in the respective account and provides a profit and loss report that is permanently reconciled with financial accounting. This means that all costs and revenues are transferred to financial accounting and profit and loss accounting at the same time, e.g. the costs of sales are posted to profit and loss accounting when goods are issued. In general, all postings in the accounting CO-PA correspond exactly with the FI\/CO postings.<\/p><p><strong>Costing-based CO-PA<\/strong> summarises values and quantities in value fields. The value fields represent sales-related key figures such as revenue, revenue reductions and costs. In contrast to the account-based approach, with costing-based CO-PA the costs of sales are only transferred to CO-PA with the invoiced sales revenue and not with the goods issue posting. In addition, imputed costs (such as imputed freight costs) can be taken into account in costing-based CO-PA.<\/p><p>Please note that costing-based CO-PA only supports the cost of sales method. It is therefore not possible to present the results using the total cost method with this method. In account-based Profitability Analysis, results can be presented using both the cost of sales method and the nature of expense method.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9112e5c elementor-widget elementor-widget-heading\" data-id=\"9112e5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Two paths to the same result?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c82f90 elementor-widget elementor-widget-text-editor\" data-id=\"5c82f90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Generally, both methods of profitability analysis lead to the same result, but imputed costs such as cash discount, commission, freight, insurance, etc., can cause discrepancies between the two methods.<\/p><p>The following example demonstrates the profitability determination once using the account-based method and once using the costing-based method:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e1481eb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1481eb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-8156116\" data-id=\"8156116\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ed2faf2 elementor-widget elementor-widget-image\" data-id=\"ed2faf2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"680\" height=\"487\" src=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/07\/COPA_abb1.png\" class=\"attachment-medium_large size-medium_large wp-image-78848\" alt=\"\" srcset=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/07\/COPA_abb1.png 680w, https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/07\/COPA_abb1-300x215.png 300w, https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/07\/COPA_abb1-600x430.png 600w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Illus. 1 Financial Result Calculation<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5fa9001\" data-id=\"5fa9001\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e21d45d elementor-widget elementor-widget-text-editor\" data-id=\"e21d45d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In account-based CO-PA, it is possible to either break down the cost of goods sold into individual components through cost layering or view it in a summarized form, as all components each have a general ledger account number. Costing-based CO-PA, on the other hand, can display a detailed breakdown of revenue deductions and functional cost blocks of overhead costs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6b68d462 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b68d462\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2f037a4e\" data-id=\"2f037a4e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3635f66 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3635f66\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-ddc5939\" data-id=\"ddc5939\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f139ced elementor-widget elementor-widget-text-editor\" data-id=\"f139ced\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The essential difference between the two methods becomes evident through calculation. In costing-based CO-PA, revenue deductions consider imputed costs using SD condition technique, which are not yet known at the time of document posting and therefore not listed on the invoice. In summary, in our example, the costing-based result differs from the account-based result exactly by the amount of costs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-33b9a4b\" data-id=\"33b9a4b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-def8510 elementor-widget elementor-widget-image\" data-id=\"def8510\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"631\" height=\"495\" src=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/07\/COPA_abb2.png\" class=\"attachment-large size-large wp-image-78851\" alt=\"\" srcset=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/07\/COPA_abb2.png 631w, https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/07\/COPA_abb2-300x235.png 300w, https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/07\/COPA_abb2-600x471.png 600w\" sizes=\"(max-width: 631px) 100vw, 631px\" \/>\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Illus. 2 Cost Accounting Result<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff1aee0 elementor-widget elementor-widget-heading\" data-id=\"ff1aee0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">SAP S\/4HANA redefines CO-PA<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e5ef55a elementor-widget elementor-widget-text-editor\" data-id=\"e5ef55a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>With <a href=\"https:\/\/www.pikon.com\/en\/blog\/tag\/sap-s-4hana\/\">SAP S\/4HANA<\/a>, account-based profitability analysis has been partially redefined and its functionality enhanced.<\/p><p>The following innovations and improvements differentiate account-based profitability analysis under S\/4HANA from previous ERP versions:<\/p><ul><li><strong>Simplified Architecture:<\/strong> Under S\/4HANA, CO-PA is integrated into the universal data structure of the Universal Journal (ACDOCA). This leads to a unification of data structures and allows a consolidated view of financial and controlling data.<\/li><li><strong>Real-Time Analysis:<\/strong> Thanks to HANA&#8217;s in-memory technology, profitability analyses can be conducted in real time. This allows for faster and more detailed insights into profitability.<\/li><li><strong>Enhanced Reporting and Analysis Capabilities:<\/strong> S\/4HANA provides advanced reporting tools like SAP Fiori and SAP Analytics Cloud. These tools enable new, user-friendly dashboards and analytical reports.<\/li><li><strong>Integration with Other Modules:<\/strong> Integration with other SAP modules like SAP SD (Sales and Distribution), SAP MM (Materials Management), and SAP PP (Production Planning) remains. For example, production variances can still be allocated to CO-PA. Instead of value fields, accounts are now used for the distribution of variances. The same applies to the transfer of standard costing into CO-PA. If elements were assigned to value fields in costing-based CO-PA, this is now done via new general ledger accounts. This means more accounts are used to represent certain transactions in account-based CO-PA.<\/li><li><strong>Greater Flexibility in Planning:<\/strong> Planning in CO-PA has become more flexible. Users can make more detailed and specific plans and compare them with actual data.<\/li><li><strong>Improved Performance:<\/strong> The performance of CO-PA analyses has significantly improved due to the use of the HANA database. This results in faster load times and shorter response times for reports.<\/li><li><strong>Increased Data Consistency:<\/strong> The integration of CO-PA into the Universal Journal increases data consistency, as all financial data is stored in a single source. Therefore, FI and CO are always reconciled, eliminating the search for discrepancies between FI and CO-PA.<\/li><\/ul><p>These innovations make account-based CO-PA under S\/4HANA more powerful and user-friendly.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fcdab3 elementor-widget elementor-widget-heading\" data-id=\"1fcdab3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Account-based or costing-based: Which path should you choose?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-091c102 elementor-widget elementor-widget-text-editor\" data-id=\"091c102\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Since only account-based CO-PA is integrated into the Universal Journal, SAP recommends it as a &#8220;Best Practice.&#8221; Additionally, previous concerns about account-based profitability analysis not meeting extended reporting and structuring requirements or providing non-informative results are largely addressed under SAP S\/4HANA. The functional expansion of account-based profitability analysis also allows for the presentation of a contribution margin scheme that fully matches the general ledger, meeting the requirements of comprehensive contribution margin accounting. Therefore, companies should use the integration of CO-PA into the Universal Journal to enable a consolidated data base that includes both FI and CO data. This reduces data redundancies and simplifies reporting. Another reason for using account-based CO-PA is that new functionalities in CO-PA will only be available in account-based CO-PA. FIORI applications and reports (e.g., Embedded Analytics) are also based on this technology. However, it should be noted that costing-based CO-PA remains available under S\/4HANA, even if SAP will no longer develop it further. Customers thus have the option to use both scenarios, even in parallel if desired.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef783df elementor-widget elementor-widget-text-editor\" data-id=\"ef783df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The following illustration shows the setup of a contribution margin scheme in account-based CO-PA:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-adf5059 elementor-widget elementor-widget-image\" data-id=\"adf5059\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/07\/COPA_abb3.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Illus. 3 Financial Result Calculation\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6Nzg4NTksInVybCI6Imh0dHBzOlwvXC93d3cucGlrb24uY29tXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDI0XC8wN1wvQ09QQV9hYmIzLnBuZyJ9\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"472\" src=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/07\/COPA_abb3-768x472.png\" class=\"attachment-medium_large size-medium_large wp-image-78859\" alt=\"\" srcset=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/07\/COPA_abb3-768x472.png 768w, https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/07\/COPA_abb3-300x184.png 300w, https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/07\/COPA_abb3-600x369.png 600w, https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/07\/COPA_abb3.png 787w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Illus. 3 Financial Result Calculation<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2a4795 elementor-widget elementor-widget-text-editor\" data-id=\"a2a4795\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The cost layering of product costing allows for the breakdown of cost of goods sold. The allocation of costs for sales and administration is done via the allocation cycle. Additionally, under SAP S\/4HANA, it is possible to structure this multi-level, account-based contribution margin accounting by freely definable characteristics such as region, product group, or item. These characteristics can also be changed or extended later.<\/p><p>Whether the focus of profitability analysis should be on including calculative surcharges and statistical SD conditions or on reconciling all FI\/CO postings must ultimately be decided by analysing specific company requirements. However, SAP S\/4HANA increases the attractiveness of account-based profitability analysis for manufacturing companies due to its high performance and new functionalities and reporting capabilities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-990af81 elementor-widget elementor-widget-heading\" data-id=\"990af81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FIORI Apps for CO-PA<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-782d9fd6 elementor-widget elementor-widget-text-editor\" data-id=\"782d9fd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Here are some interesting FIORI apps in the CO-PA environment:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97ca58e elementor-widget elementor-widget-heading\" data-id=\"97ca58e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Profitability Analysis - Line Items <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-da30f6c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"da30f6c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-cdbc9e7\" data-id=\"cdbc9e7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-df51f6e elementor-widget elementor-widget-text-editor\" data-id=\"df51f6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This app enables the analysis of profitability data at the line item level. Users can gain detailed insights into individual postings and filter them by various characteristics.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6f0910a\" data-id=\"6f0910a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5aa574c elementor-widget elementor-widget-image\" data-id=\"5aa574c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2019\/06\/Profitability-Analysis-Einzelposten.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Profitability Analysis - Einzelposten\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6Nzg2MzMsInVybCI6Imh0dHBzOlwvXC93d3cucGlrb24uY29tXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDE5XC8wNlwvUHJvZml0YWJpbGl0eS1BbmFseXNpcy1FaW56ZWxwb3N0ZW4ucG5nIn0%3D\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"472\" src=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2019\/06\/Profitability-Analysis-Einzelposten-1024x472.png\" class=\"attachment-large size-large wp-image-78633\" alt=\"\" srcset=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2019\/06\/Profitability-Analysis-Einzelposten-1024x472.png 1024w, https:\/\/www.pikon.com\/wp-content\/uploads\/2019\/06\/Profitability-Analysis-Einzelposten-300x138.png 300w, https:\/\/www.pikon.com\/wp-content\/uploads\/2019\/06\/Profitability-Analysis-Einzelposten-768x354.png 768w, https:\/\/www.pikon.com\/wp-content\/uploads\/2019\/06\/Profitability-Analysis-Einzelposten-600x277.png 600w, https:\/\/www.pikon.com\/wp-content\/uploads\/2019\/06\/Profitability-Analysis-Einzelposten.png 1424w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-799c2cb elementor-widget elementor-widget-heading\" data-id=\"799c2cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Profitability Analysis - Product Profitability <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5f6e472 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5f6e472\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2f6e5da\" data-id=\"2f6e5da\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f5b8fe2 elementor-widget elementor-widget-text-editor\" data-id=\"f5b8fe2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This app provides an overview of key profitability metrics, such as revenue, costs, and profit, and allows their analysis by various dimensions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-58f88c3\" data-id=\"58f88c3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c519750 elementor-widget elementor-widget-image\" data-id=\"c519750\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2019\/06\/Profitability-Analysis-Produktprofitabilitaet.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Profitability Analysis - Produktprofitabilit\u00e4t\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6Nzg2MzksInVybCI6Imh0dHBzOlwvXC93d3cucGlrb24uY29tXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDE5XC8wNlwvUHJvZml0YWJpbGl0eS1BbmFseXNpcy1Qcm9kdWt0cHJvZml0YWJpbGl0YWV0LnBuZyJ9\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"859\" height=\"629\" src=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2019\/06\/Profitability-Analysis-Produktprofitabilitaet.png\" class=\"attachment-large size-large wp-image-78639\" alt=\"\" srcset=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2019\/06\/Profitability-Analysis-Produktprofitabilitaet.png 859w, https:\/\/www.pikon.com\/wp-content\/uploads\/2019\/06\/Profitability-Analysis-Produktprofitabilitaet-300x220.png 300w, https:\/\/www.pikon.com\/wp-content\/uploads\/2019\/06\/Profitability-Analysis-Produktprofitabilitaet-768x562.png 768w, https:\/\/www.pikon.com\/wp-content\/uploads\/2019\/06\/Profitability-Analysis-Produktprofitabilitaet-600x439.png 600w\" sizes=\"(max-width: 859px) 100vw, 859px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ec59b1 elementor-widget elementor-widget-heading\" data-id=\"7ec59b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Market Segment Reporting<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e00350c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e00350c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7334a32\" data-id=\"7334a32\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c586ae elementor-widget elementor-widget-text-editor\" data-id=\"4c586ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This app supports the analysis of market segments (e.g., product, customer, etc.) at the line item level. The report can be defined using global hierarchies (e.g., account groups) to meet your requirements and display revenues, costs, and contribution margins in the desired format.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-e27be54\" data-id=\"e27be54\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-deac900 elementor-widget elementor-widget-image\" data-id=\"deac900\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2019\/06\/Market-Segment-Reporting.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Market Segment Reporting\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6Nzg2NDUsInVybCI6Imh0dHBzOlwvXC93d3cucGlrb24uY29tXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDE5XC8wNlwvTWFya2V0LVNlZ21lbnQtUmVwb3J0aW5nLnBuZyJ9\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"690\" src=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2019\/06\/Market-Segment-Reporting-1024x690.png\" class=\"attachment-large size-large wp-image-78645\" alt=\"\" srcset=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2019\/06\/Market-Segment-Reporting-1024x690.png 1024w, https:\/\/www.pikon.com\/wp-content\/uploads\/2019\/06\/Market-Segment-Reporting-300x202.png 300w, https:\/\/www.pikon.com\/wp-content\/uploads\/2019\/06\/Market-Segment-Reporting-768x518.png 768w, https:\/\/www.pikon.com\/wp-content\/uploads\/2019\/06\/Market-Segment-Reporting-600x404.png 600w, https:\/\/www.pikon.com\/wp-content\/uploads\/2019\/06\/Market-Segment-Reporting.png 1209w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c8371f elementor-widget elementor-widget-text-editor\" data-id=\"4c8371f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>On the subject of FIORI apps, I recommend the articles:<\/p><ul><li class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/www.pikon.com\/en\/blog\/fiori-apps-for-finance-in-sap-s4hana\/\">Fiori Apps for finance in SAP S\/4HANA<\/a><\/li><li><a href=\"https:\/\/www.pikon.com\/en\/blog\/fiori-apps-in-sap-s4hana-for-materials-management\/\">Fiori Apps in SAP S\/4HANA for materials management<\/a><\/li><\/ul><p>You are using S\/4HANA and your IT does not have enough time for its core tasks due to user support? We would be happy to help you:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-833ddca elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"833ddca\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5ebbbe2\" data-id=\"5ebbbe2\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b90226c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b90226c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-691e671\" data-id=\"691e671\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0bff33b bdt-icon-type-image elementor-position-left elementor-widget__width-initial elementor-vertical-align-top bdt-icon-effect-none elementor-widget elementor-widget-bdt-advanced-icon-box\" data-id=\"0bff33b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"bdt-advanced-icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box\">\n\n\t\t\t\t\t\t\t\n\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-icon\">\n\t\t\t\t<span class=\"bdt-ep-advanced-icon-box-icon-wrap\">\n\n\n\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2690\" height=\"1869\" src=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/08\/Helpdesk-Support-Service_EN.png\" class=\"attachment-full size-full\" alt=\"Support &amp; Application Management\" srcset=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/08\/Helpdesk-Support-Service_EN.png 2690w, https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/08\/Helpdesk-Support-Service_EN-300x208.png 300w, https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/08\/Helpdesk-Support-Service_EN-1024x711.png 1024w, https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/08\/Helpdesk-Support-Service_EN-768x534.png 768w, https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/08\/Helpdesk-Support-Service_EN-1536x1067.png 1536w, https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/08\/Helpdesk-Support-Service_EN-2048x1423.png 2048w, https:\/\/www.pikon.com\/wp-content\/uploads\/2024\/08\/Helpdesk-Support-Service_EN-600x417.png 600w\" sizes=\"(max-width: 2690px) 100vw, 2690px\" \/>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\n\t\t\t<div class=\"bdt-ep-advanced-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"bdt-ep-advanced-icon-box-title ep-title-\">\n\t\t\t<span >\n\t\t\t\tSupport &amp; Application Management\t\t\t<\/span>\n\t\t<\/h3>\n\t\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"bdt-ep-advanced-icon-box-description\">\n\t\t\t\t\t\t<p>Employees in IT face significant challenges in keeping up with digitization and the complexity of modern IT systems.<\/p><p>We provide your IT department with the necessary space to focus on their core tasks by taking over daily 2nd and 3rd level support for SAP BI, SAP ERP, and software development.<\/p><p>\u00a0<\/p><p><a class=\"cta-button\" href=\"https:\/\/www.pikon.com\/en\/services\/support-application-management\/\" target=\"_blank\" rel=\"noopener\">Read more<\/a><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t\t\n\t\t\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6a3e5d4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6a3e5d4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8d8bc51\" data-id=\"8d8bc51\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eec765c elementor-widget elementor-widget-spacer\" data-id=\"eec765c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f06b69d elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"f06b69d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f44ff01\" data-id=\"f44ff01\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a2f4a94 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a2f4a94\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-71e9c44\" data-id=\"71e9c44\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-85431ca no-table-of-content elementor-widget elementor-widget-heading\" data-id=\"85431ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contact us!<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a714ad elementor-widget elementor-widget-text-editor\" data-id=\"9a714ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Do you have any further questions? Arrange a web meeting with our experts or ask us your question in the comments section.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b9a9334 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default\" data-id=\"b9a9334\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-0199d84\" data-id=\"0199d84\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cf5d12e elementor-widget__width-initial elementor-widget elementor-widget-pikon-author-box-widget\" data-id=\"cf5d12e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"pikon-author-box-widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-widget-image-box elementor-position-left elementor-vertical-align-top\"><div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" src=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2023\/03\/Martina_klein-1-150x150.jpg\" alt=\"Martina Ksinsik\" title=\"Martina Ksinsik\" loading=\"lazy\"\/><\/a><\/figure><div class=\"elementor-image-box-content\"><div class=\"elementor-image-box-title\">Martina Ksinsik<\/div><div class=\"elementor-image-box-position\">Customer Success Manager<\/div><div class=\"elementor-image-box-phone\"><a href=\"tel:+4968137962113\"><i class=\"fas fa-phone\"><\/i> +49 (0) 681 379 62 - 113<\/a><\/div><div class=\"elementor-image-box-mail\"><a href=\"mailto:martina.ksinsik@pikon.com\"><i class=\"fa-fw far fa-envelope\"><\/i> martina.ksinsik@pikon.com<\/a><\/div><div class=\"elementor-image-box-description\"><p><div class=\"activecampaign-inline-container \"><div class=\"activecampaign-inline-form\">[borlabs-cookie id=\"active-campaign-email-marketing-form\" type=\"content-blocker\"]<div class='_form_322'><\/div><script type='text\/javascript' src='https:\/\/pikon.activehosted.com\/f\/embed.php?static=0&id=322&6A80487745F02&nostyles=0&preview=0'><\/script>[\/borlabs-cookie]<\/div><div class=\"activecampaign-inline-button\"><a class=\"cta-button\" href=\"#\">More information<\/a><\/div><\/div><\/p><\/div><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Which form of profitability analysis is better suited to SAP S\/4HANA?<\/p>\n","protected":false},"author":25,"featured_media":3933,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[22],"tags":[468,687,140,175],"class_list":["post-78842","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-posts","tag-finance-accounting","tag-fiori-2","tag-mechanical-and-plant-engineering","tag-sap-s-4hana","no-featured-image-padding"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CO-PA in SAP S\/4HANA: Which path should I follow?<\/title>\n<meta name=\"description\" content=\"There are two types of Profitability Analysis (CO-PA): costing-based and accounting-based. Which type is best suited for use with SAP S\/4HANA?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.pikon.com\/en\/blog\/co-pa-in-s4hana\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CO-PA in SAP S\/4HANA: Which path should I follow?\" \/>\n<meta property=\"og:description\" content=\"There are two types of Profitability Analysis (CO-PA): costing-based and accounting-based. Which type is best suited for use with SAP S\/4HANA?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.pikon.com\/en\/blog\/co-pa-in-s4hana\/\" \/>\n<meta property=\"og:site_name\" content=\"PIKON SAP Consulting International\" \/>\n<meta property=\"article:published_time\" content=\"2024-07-23T10:45:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-07T11:45:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.pikon.com\/wp-content\/uploads\/2019\/05\/Frau-haelt-Tablet-mit-Zahlenchart-crawpixel-pixabay-3249919_640-im-Bild.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2000\" \/>\n\t<meta property=\"og:image:height\" content=\"1066\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Sarah Leichtweis\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"CO-PA in SAP S\/4HANA: Which path should I follow?","description":"There are two types of Profitability Analysis (CO-PA): costing-based and accounting-based. 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