Profitability Analysis

Andrea Wynn
 Agenda

 COPA Data flow

 Month end reconciliation
 ME Reporting
 Cost Center to Cost center Distribution
 Business area – CG5 mapping table
 COPA Derivations KEDR
 Value field mapping report KECM
 Building GL account for direct posting to COPA
 Condition type mapping to value field KE4I
 Report definition
 Data Flow to COPA
Finance Controlling
Fixed Assets
Stock
Receivables
Customer Payables
Billing Internal Cost COPA
Capital Orders Centers F C D +B
Sales
Deductions
Trade/Mkg $
Freight Freight
Material Distribution Distribution
Movements COGS
Payroll
Rent
Utilities Selling
Consumables
Depreciation G&A
Interest
Tax
Settlements 3
Assessment Cycles
 Data Flow to COPA

• Billing: Record Type - F

– Pricing/Invoicing gets posted to FI and COPA simultaneously including
all details in a billing document -customer, product, etc.

• Manual Journal Entries: Record Type – B

– Some General Ledger Accounts post directly to COPA e.g. mostly 6xxxx
– Material Movements having a Financial Impact also move to COPA
directly e.g. COGS, PPV, Stock adj.

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 Data Flow to COPA
•  Order Settlement: Record Type – C
– At month end, Orders used to capture in the following areas
are settled to COPA
• Marketing spending expenses
• Production orders created during the month
• and Variances captured in the Production order
• Cost Center Assessment: Record Type – D
• SG&A
• Depreciation
• Interplant Freight and Distribution
– E.g. additive landed costs not included in Std COGS

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 KE30 Income Statement Reporting by Record Type
– This report is mainly used at ME reconciliation

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 Month End Reconciliation is part of COPA tasks

• COPA month end tasks are mainly as follows:

1. Cost Center to Cost Center Distribution (ie: COGS)
2. Internal Order Settlement to COPA
3. Cost Center Assessment Cycle to COPA
4. Production Order Settlement to COPA (daily, check at ME to confirm)
5. Plant Maintenance Order to COPA (Daily)
6. Top Down Distribution in COPA
7. FI TO COPA Reconciliation (NEPL vs KE30)
8. COPA to GFP reconciliation (KE30 vs GFP)

• Not All items are reflected in COPA until month end close process is complete

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 Month End Reporting -NEPL

• NEPL Report is the key report used at

ME
– This is a FI report not COPA report
– COPA Income Statement Report Must tie out
with NEPL report
• It is the “New General Mills Income
• SPL EU
Statement” report. (T code GR55)
• SPL Z5
• Ledger codes are used as options when
running SPL reports.
– EU = SPL 5-4-4 fiscal year
– Z5 SPL ASIA/BR 544 fiscal year
 Cost Center Distribution Cycle (KSV3)
• Distribution process is mainly used for allocating the amount and quantities of one or more sender cost
objects to multiple receiver cost objects using primary cost elements
• Allocation is performed using % Allocation defined in the receiver objects
• Cycles today EUCOGS, SC_ADM and GC_ADM, percentage allocations are set at the start of the
Fiscal Year and updated annually.
• Runs at Month End before Assessment Cycle

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 KE30 Must Equal to
NEPL
• CKR2 P12 F’17
• Gross Sales=6,339,155,777 KRW
 Business area – CG5 mapping table

• Custom table to default CG5 for Business area

 COPA Derivation - KEDR

• Characteristic derivation rules

Value field mapping report KECM

Click on

Filter for example in Cost Element

Build GL account for direct posting to COPA

Once you know what PNL line the GL account should post, go to:
SPRO > Controlling> Profitability Analysis>Flows of Actual Values>Direct Posting from
FI/MM>Maintain PA Transfer Structure for Direct Postings

Select FI transfer structure and click on Assignment line

Select desired line and click SOURCE

Copy the Cost Element Group
Go to KAH2 and add the Cost element to the group
 Condition type mapping - KE4I

If the Logistic product team creates a new condition type, it will have to be mapped to a
copa value field in KE4I

Value field will be determined based on where in the PNL the business wants the
condition to post

PNL line is determined by Income Statement Classification.docx (sharepoint.com)

 Report definition

Scope Reports Profit And Loss.xlsx