Top 18 Sap Copa Interview Questions You Must Prepare 16.Aug.2022

AAM’s are blocks of document line items that can be used repeatedly to prevent manual re-entry. Which fields are included in the AAM layout can be configured using O7E3

Statistical real internal orders are dummy cost objects used for analysis and reporting purposes. They must be posted to in conjunction with a real cost object such as a cost center.

  • The operating Concern is the highest node in Profitability Analysis.
  • The operating concern is assigned to the Controlling Area.
  • Within the operating concern all the transactions of Profitability Analysis are stored.
  • The operating concern is nothing but a nomenclature for defining the highest node in PA.

Value Field Groups represent the possible combinations of value fields in an operating concern.

Value field groups are used to specify:

  • Which value should be made available to users entering or displaying a line item
  • In what order these value fields should be displayed
  • Which specific value fields can be filled

“Period based” means that during the month or period, all and only actual events / transactions are posted in the appropriate period.  At the end of the period estimated accruals and deferrals are made and posted to that posting period to give a more accurate view of profit.  IE any expected revenues and expenditures that should relate to the current period are accrued for and equally any prepaid expenses or revenues are deferred to the next period.  (Accruals and Deferrals are posted temporarily, usually to special accounts, and reversed prior to the next period end.)

Cost of Sales Accounting:

Cost of Sales in SAP means that we attempt to record or rather report the “costs of sales” against the actual sale at as low a level as possible and during the period. (In CO-PA this is down to a transaction level.)   This enables the company to get a reasonably accurate view of profitability on a real time basis.

This is done by using either standards or estimates for many of the components that make up the “cost of goods sold”.  Any variations from the standards are usually posted through to the cost of sales system either at month end or when they occur.

Yes. It is possible to configure both types of costing based profitability analysis at the same time.

Characteristics are aspects on which we want to break down the profit logically such as customer, region product, sales person etc. 

Through Assessments. Allocates costs from cost centers to profitability segments. 

Through Account assignment model OKB@Automatic postings created in materials management, can be passed on to CO-PA by means of automatic account assignment to a profitability segment.

In PA when we configure the system i.e. creating operating concern, maintain structures no customizing request is generated. The configuration needs to be transported through a different transaction called as KE3I.

Up to 50 non-fixed characteristics can be added to an operating concern.

Create -> Derived the value from Table PAPARTNER (SD partner that can be used in COPA) -> Create user defined characteristic name WW008 -> Save

Through Production Variances. It Posts variances from the production (product cost) estimates or standards to the GL accounts and to Profitability Analysis if real costs are required (vs standard costs).  Standard cost figures would have been used to update Stock and Cost of Goods sold figures when finished stock was issued from the production runs. 

Predefined characteristic fields in SAP R/3 system, which are obvious, are known as fixed characteristic fields such as product, sales org and customer

The variance categories from product costing along with cost element are to be assigned to the value fields in COPA.

An existing asset can be scrapped (transaction ABAVN), transferred to another company code (ABUMN), sold to a customer account in the accounts receivable module (F-92), sold with revenue but the revenue is booked to a GL account (ABAON).

SKF’s are statistical (or information values) used in cost allocations such as assessments and distributions.

Typically CO Internal Order is settled to:-

  • Other internal orders
  • Fixed assets (including assets under constructions)
  • GL Accounts
  • Cost Centres

The normal SD document flow is as follows:

  • Sales order
  • Delivery (the delivery creates the goods issue, which debits COGS and credits Inventory – COGS is updated in CO-PA at this time)
  • Billing Document (the billing document updates A/R, Sales revenue, Discounts, Freight, etc.)