Appendix 4: Appendix 4 Figure 77: MM Example Figure 78: MM Example: Postings In the example of an MM business transaction, an addition to stock occurs at the point of goods receipt. The clearing gntry is made against a special geods receipt/invoice receipt clearing accounf (stock to GR/IR cleariny account) [fri Mirinmn o Provided that standard prices are used for valuation, may be necessaryto post to a price difference account the amount of the difference between costs for purchasing and valuation. EY 200 ‘© 2004 SAP AG. All rights reserved. 16.03-2004‘Scots Upedac =O Appendix 1: Appendix 4 At the point of invoice creation, the GR/IR account is credited and payables accumulated by the relevant creditor (GR/IR clearing account to creditors). ‘The payables are reconciled in the payment run, and a disposal is entered in the bank account (payables to bank). Posting the tax due has been ignored for the purposes of this simplified example. Contents: © Objectives and purposes of profitability analysis in Controlling (CO-PA) © Organizational Units in CO © Profitability Analysis Procedure © Transfer of information from SD to CO-PA Figure 79: Integration SDICO-PA e g At the conclusion ofthis unit, you will be able to: ae © Explain the purpose of CO-PA © Understand why the profitability segment is the central element in CO-PA © Recognize the differences between costing-based and account-based profitability analy: © List the times when data is transferred © Interpret characteristics and indicators as well as their transfer from SD Figure 80: Integration SDICO-PA: Unit Objectives 16-03-2004 (© 2004 SAP AG. All rights reserved,