The Controlling module in SAP is an excellent system for management reporting and various statistical analysis. The CO-PA controlling profitability analysis helps in analyzing the profitability of segments of your market. Normally market segments are structured according to products, customers, orders etc. The aim of the COPA module is to provide the organization with a market oriented viewpoint to make better decisions.

In addition, in SAP Controlling one can define profit centers. EC-PCA, if profit center accounting is enabled in SAP one can analyze internal profit and loss based on the profit center. Profit center accounting is an essential part of the Enterprise Controlling module in SAP R3. Profit centers can be branches, offices, plants, or even product ranges. The profit for each profit center is displayed by period. Profit center accounting is possible with any type of manufacturing including repetetive manufacturing, process based manufacturing and even make to order manufacturing.

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