The object within Profitability Analysis to which costs and revenues are assigned.
A profitability segment is defined by a combination of characteristic values. You can calculate the profitability of a profitability segment by setting off its sales revenues against its costs.
You can use concepts that already exist in the R/3 System (customer, product, sales organization, and so on) as characteristics, or you can define your own concepts (such as "order size class").
The system creates the profitability segments automatically and assigns each one a unique profitability segment number.
Profitability segment 1: Product "Prod-1132"/ Customer "100267"
Profitability segment 2: Industry "Chemicals"/ Country "USA"/ Product group "Laboratory instruments"