Profitability Analysis or COPA as it is popularly known enables 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 company’s
profits or contribution margin. The aim of the system is to provide sales, marketing, product management and corporate planning departments with the
information to support internal accounting and decision making. An organization can analyze a large number of key figures (viz: Revenue, Production Cost,
Contribution Margin etc) in COPA Reports. These key figures can be value fields stored in the COPA tables or key figures calculated in a Key Figure Scheme
(KFS). A Key figure scheme is a group of formulas that define a number of key figures.
An example of such a key figure could be:
-2000 Production Costs
3000 Contribution Margin
-4000 SG&A Cost
5000 Net Revenue
The KFS is assigned to a COPA report. Thus when we run a particular COPA Report, the Key Figures displayed therein will be based on the
KFS assigned to that particular COPA Report. A KFS can also be assigned to a form which is than assigned to a COPA Report. Depending on the requirements, one or more KFS can be assigned to a COPA Report.
Creating a Key Figure Scheme
The transaction code to create a KFS is KER1.
Now click on new entries
Enter the KFS and it’s description and save
Select the KFS “01” and double click on “Elements of the KFS”
Now click on “New Entries” to add the elements
Create Elements representing the KFS. The elements can be defined using Value fields or already defined elements of the same KFS. In the
illustration, the element 1000 “Revenue” is created using a value field
To assign value field to this element, click on Basic Formula.
For most of the standard value fields, SAP automatically generates the element number. For eg, for value field ERLOS (Revenue), element 9002 has been generated. Element 3000 is created using an already created element/key figure
Now click on Basic Formula editor and choose element or Press F4. Here you can see the Key Figures/Elements already created.
Choose the elements required in the formula (Eg: Revenue – Prod Cost) (1000-2000)
There are two options to define the formula: Basic Formula and Formula Editor.
In the basic formula, one can define simple formula only (addition and subtraction)
In the formula editor, you can define more complex formulas as shown below
Thus in formula editor there are features such as:
– Use of multiplication, division etc
– Use of constant value
– Use of Functions like Maximum, Minimum etc
Assigning KFS to Report/Form
To make use of KFS, it needs to be assigned to a form or report so that the data can be viewed and evaluated.
Click on any row displayed and than choose on Key Figure Scheme Element as shown below:
System will than display the various Key Figure Schemes created for various purposes. Choose the one which is relevant
Assigning KFS in reports.
Create form using transaction code KE31
Choose/Assign the relevant KFS in the report as shown below:
The below figure is an example of a Profitability report using KFS
To display an overview list containing all the elements of a KFS and formula stored, click on the overview screen