Paul Ovigele, Ovigele Consulting
A few of the areas that you can expect to see reconciliation differences between the Financial Accounting (FI) module and the Controlling Profitability Analysis (CO-PA) module are as follows:
- Rebate Accounts: This is a very tricky one because it is not easily noticed. Rebates are usually posted in CO-PA as negative values (as they derive from negative conditions). However, in the P&L account that is posted to for rebates (which is linked to the condition type account key in transaction VKOA), it is a positive value. Therefore there could potentially be a mismatch between the postings in CO-PA and FI due to the different signs.
- Cost of Sales Account: In costing-based CO-PA, the cost of sales value field is updated when the billing document is posted (at the same time that revenue is posted), while the cost of sales account in the FI module is posted when the ‘Post Goods Issue’ (PGI) transaction is made. This means that if a PGI is done in one month and the billing document is made in a subsequent period, there will be a time-lag between the update of cost of sales in the general ledger and in CO-PA.
- Cost Element Categories: If the cost element that is linked to a condition type’s account key does not have the cost element category of 11 or 12, then the relevant CO-PA value field will not get updated. In most cases, when a value field is not mapped to a sales condition, the billing document will not get passed to accounting, hence the condition will need to be mapped in order to correct the issue. However, if the condition is mapped to a value field, but the cost element linked to that condition&rs quo;s account key uses a different cost element category (other than 11 or 12) then you will not get a billing document error message. This is because a CO-PA document will be created (but the relevant value field will not be posted to). This therefore means that it will be more difficult to detect these issues since the system will not alert you to the fact that the CO-PA value field has not been updated.
Production Variance Account: This is the account that is posted to when a manufacturing order which is delivered or technically complete, is settled (transaction CO88). This variance account is configured under transaction OBYC, in transaction key PRD and account modification PRF (if you are not using an account modification, then it is simply the account configured under transaction key PRD, but for a manufactured product, such as one with a semi-finished or finished product’s valuation class). This account should not be set up as a cost element, as the variance is normally posted to CO-PA by mapping variance categories to the PA transfer structure (transaction KEI1). If you set up the variance account as a cost element then there will be a double-posting in CO-PA.
You can use transaction KEAT to perform a reconciliation between FI and CO-PA. This report shows (for each billing document) the differences between FI, SD and CO-PA for sales conditions such as revenue, cost of sales, rebates, commissions, etc. It helps detect any errors in configuration that cause discrepancies between the modules. Another good way of performing a reconciliation (if data volumes allow) is to drilldown into a value field line of a CO-PA report and compare it to the items in the corresponding general ledger account.
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