Create PA Transfer Structure

In the PA transfer structure you determine which cost element groups are assigned to which value fields in Profitability Analysis (CO-PA). You make these assignments within so-called "assignment lines".

Settlement lets you transfer costs, revenues, sales deductions and production variances to costing-based Profitability Analysis. The PA transfer structure defines which quantities or values of a sender are to be transferred to which value fields in CO-PA as part of settlement.
For example, in the case of a marketing order, you can assign the cost element group "Personnel costs" to value field VTRGK (= Sales overhead).

Assigning to Value Fields

You assign value fields in a PA transfer structure in the individual assignment lines. Values and quantities must be transferred to different value fields. Values can be assigned separately according to the fixed and variable portions (fixed/variable indicator "1" and "2", respectively) or in total (fixed/variable indicator "3").

You can assign the fixed and variable costs that are incurred by a cost element group to different value fields.

PA tran. Assignment Qty/ Fixed/ Value
structure< var. field
GK 10 Personnel costs 1 3 VTRGK
GK 20 Material costs 1 3 VTRGK
GK 30 Other costs 1 3 VTRGK
KD 10 Personnel costs 1 1 FERTF
KD 10 Personnel costs 1 2 FERTP
KD 20 Material costs 1 3 ROHST
KD 100 Revenues 1 3 ERLOS
FA 10 Material price var. 1 3 ABWRP

Uniqueness and completeness of assignment

For settlement to Profitability Analysis to proceed smoothly, the assignments you enter must be unique and complete:

A cost element group or cost element group/variance category combination can be assigned only once to a PA transfer structure and will thus only appear once in the structure. You may not assign a cost element group or cost element group variance category to more than one field in the operating concern. However, you can assign the fixed and variable costs which have been incurred under one cost element group to different value fields. (The following example is for PA transfer structure "OH" (Overhead).

Assignment line Origin Group Value field
10 Personnel costs COSTELEM BAB-PERS VTRPS
20 Material costs COSTELEM BAB-MATE VTRGK
30 Other costs COSTELEM BAB-SONST VTRGK

The PA transfer structure must be complete, meaning it must contain all cost elements under which revenues and costs have been incurred.

Settling of senders with revenues

When you settle senders with revenues, you can settle the following to profitability segments:

You can settle costs that have been incurred by primary and secondary cost elements.
You settle the revenues and sales deductions that have been incurred.
You settle the results analysis data that has been calculated under the results analysis cost elements (cost of sales, reserves for imminent losses).

Assignment of actual costs, actual revenues, and actual sales deductions to the value fields in CO-PA is made via the cost elements or revenue elements that were originally posted to the sender.

You use the results analysis cost elements to assign the results analysis data. This data is recorded in the order or project via these cost elements:

Example: PA transfer structure "CD" (Cardinality)

Assignment line Origin Group Value field
10 Personnel costs COSTELEM BAB-KDUPE FERTF
20 Material costs COSTELEM BAB-KDUMA ROHST
30 Other costs COSTELEM BAB-KDUSO SONST
40 Revenues COSTELEM BAB-ERLO ERLOS
50 Discounts COSTELEM BAB-ERLS RABAT
60 IL reserves COSTELEM BAB-RUEDV RUEDV

Settlement of Production Orders (CO,PP)

You can settle the variances that have occurred for a cost element or cost element group (differences between planned costs and actual costs) to CO-PA separately. To do this, you need to specify a variance category for the cost element or cost element group (see cost element group BAB-ROH in the example below). If you do not specify a variance category, all the variances occurring under the cost element/cost element group are settled to the value field assigned to the cost element group (in the example, cost element group BAB-HILF).

The R/3 System distinguishes between the following variance categories:

Example: PA settlement structure "PO" (Production Order)

Assignment line Origin Group Value field
10 PricevarRaw COSTELEM BAB-ROH ABWRP
VAR:CATEG. PRICE
20 QtyVarRaw COSTELEM BAB-ROH ABWRM
VAR.CATEG. QUANT
30 ResVarRaw COSTELEM BAB-ROH ABWRS
VAR.CATEG. REST
40 VarAux.mat. COSTELEM BAB-HILF ABWHS
50 VarProdCost. COSTELEM BAB-FERT ABWFK
60 VarMiscCost. COSTELEM BAB-SONST ABWSO

Requirements

Activities

1. Use New entries to enter a short ID and a name for your PA transfer structure, then save your entries and goto the overview screen for the PA transfer structure.
2. Use Detail to create assignment lines.
3. Use New entries to create one or more assignment lines.
If you want to copy the invoiced quantity when settling from customer orders or projects, set the indicator "Invoiced quantity".
Save your entries and go to the overview screen for changing the assignment lines.
4. Use Assign origin to create a cost element group for your operating concern or New entries for the assignment line under which the costs or revenues can be posted to the sender (if necessary, with a variance category).
To do this, you can
Choose a cost element group defined in the chart of accounts and which is assigned to the controlling area for the sender object.
For each assignment line in a cost element group you can assign only one variance category.
Save your entries and goto the overview screen for changing the PA transfer structure.
5. Define the value field assignment you want to use when settling orders and projects in the operating concern.
Assign the value fields.

Further notes

For more information on determining variances, refer to the "Cost Object Accounting" documentation and the IMG under "Product Cost Accounting".

Further notes

If a results analysis key for a sales order item is proposed through the requirements class, the system does not settle the actual costs and actual revenues to results analysis but instead settles the cost of sales, the reserves for imminent loss, and the revenues calculated in results analysis to results analysis.

For this reason you must make sure that all cost elements under which revenues, sales deductions, cost of sales, and reserves for imminent loss are updated are listed in the PA transfer structure. These cost elements must also be listed in the settlement structure.

The system generates a profitability segment and a settlement rule for settlement to Profitability Analysis automatically for each sales order item that carries costs and revenues. You flag a sales order item as carrying costs and revenues in the account assignment category.