SAP BLOG Universal Allocations – COPA Assessment Cycle

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22 Ara 2017
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This blog post explains COPA assessment cycle in S/4HANA Margin analysis (Account based COPA) through Universal Allocation apps.

COPA Assessment Cycle:

This function makes it possible to allocate actual overhead costs from cost centers to market segments as per requirements based on fixed percentages, amounts, or portions and then assign them to any level of your contribution margin hierarchies.

Pain points resolved:

  • Cost and revenue information is always 100% reconciled with financial accounting in real time which ensures greater transparency and makes the information easy to use.
  • Transparency is achieved by means of the universal journal entry, which represents a single source of truth for financial data.
  • Standard apps such as 1) Display Line items – Margin Analysis, 2) Market segments – Actuals are available to evaluate market segment values in different dimensions.

The below scenario is taken for illustrating COPA assessment in Margin analysis. Costs are posted to the cost center without any profitability segment and allocated to margin analysis (from cost center to profitability characteristic dimension – Customer group) with receiver basis as Revenue GL account.

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Figure 1:Scenario taken for illustrating COPA assessment in Margin analysis​

Creation of COPA Assessment Cycle:

App Name: Manage Allocations

Key Features:

  • Use the Cost Centers, Profit Centers, and Margin Analysis allocation contexts for allocation cycles
  • Use the Distribution, Overhead Allocation/Intercompany Allocation, and Top-Down Distribution, allocation types for allocation cycles
  • Edit, create, copy, or delete allocation cycles/Segments
  • Conduct checks of allocation cycles and allocation segments
  • Navigate directly to the Run Allocations app to initiate the allocation run for one or more allocation cycles or view the details of completed allocation runs
  • Upload allocation cycle and segment definitions using a preformatted .xlsx file template.

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Figure 2:Creation of new OH allocation cycle in Margin Analysis​

Figure%203%3AAllocation%20cycle%20Header%20Details


Figure 3:Allocation cycle Header Details​

Figure%204%3AAllocation%20cycle%20segment%20-%20sender%20details


Figure 4:Allocation cycle segment – sender details​

Figure%205%3AAllocation%20cycle%20segment%20-%20Receiver%20basis


Figure 5:Allocation cycle segment – Receiver basis​

Run Allocation:

App Name: Manage Allocations

Allocation cycle can be executed from the app Manage allocation or from the app Run allocations.

Original postings are made in cost centers without any profitability segments and these costs will be allocated to profitability dimension ‘Customer Group’ with receiver basis as Revenue GL account through COPA assessment GL account.

Line-item display report for original cost postings:

Figure%206%3AFiori%20App-Display%20line%20items%20-%20Margin%20Analysis%20-%20Before%20Allocation


Figure 6:Fiori App-Display line items – Margin Analysis – Before Allocation​

Figure%207%3AFiori%20App%20-%20Run%20Allocation


Figure 7:Fiori App – Run Allocation​

Allocation Result:

Figure%208%3AFiori%20App%20-%20Allocation%20Results


Figure 8:Fiori App – Allocation Results​

Reporting after Allocation:

App Name: Display Line Items – Margin Analysis

This app provides journal entry line items that are relevant for margin analysis.

Figure%209%3AFiori%20App-Display%20line%20items%20-%20Margin%20Analysis%20-%20After%20Allocation


Figure 9:Fiori App-Display line items – Margin Analysis – After Allocation​

App Name: Market Segments – Actuals

This analytical app provides insight for management reporting at multiple dimensions.

Figure%2010%3AFiori%20App-Market%20Segments%20-%20Actuals


Figure 10:Fiori App-Market Segments – Actuals​

Conclusion

This blog post provides some insights on COPA assessment in Margin analysis for allocating overhead costs to market segments. Share your feedback in the comment section.

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