COPA & PCA :

In Profit Center Accounting Costs and Revenue are matched to find the profitability of the
Investment Center. The shared services expenses are allocated equitably in between the profit
centers to find our the accurate ROI of the Investment Centers. Here you will get the Segmental
Profit and loss account.
Whereas in the case of COPA, we get Product profitability upto Net income before Corporate
tax. The Cost of Sales is matched with the revenue to get the gross margin per each product as
well as marketing segment. Then selling overhead and Corporate expenses are allocated to the
products on the basis of revenue and we get EBITDA(Earnings before Interest, Debenture
interest and tax. The Longterm Interest and debenture interest shall also be allocated to the
products equitably. Consequently, it is able to know the profitability of the products before
payment of tax.

SAP: COPA: Defining new characteristics

You can also manually define new characteristics that you only want to use in Profitability
Analysis. Since these characteristics have no table of origin, their values are not automatically
derived from other characteristics. You therefore need to define derivation steps for them. The
name of new characteristics must begin with "WW" and consist of 4 or 5 characters. Depending
on the desired attributes, you must choose one of the following variants:
With own value maintenance - In most cases, you will define new characteristics with their own
value maintenance. In this case, the system creates a check table and text table. In the
Customizing activity Maintain characteristic values , you can then enter characteristic values and
texts for these. Only those values maintained here are permitted values for that characteristic.
Without value maintenance - This option lets you define characteristics with no check table. This
means that there is no set of allowed characteristic values and texts. Consequently, no validity
check takes place for values of these characteristics. These characteristics cannot be used as
receiver characteristics for period-based allocations.
With reference to existing values - This type of characteristic is only required in special cases.
Here you assign the characteristic to a data element that already exists in the system. The
characteristic takes on the attributes of that data element (texts, length, check table, text table)

Profit Ceter wise Balance Sheet / P&L Account

If you want profit center wise balance sheet:
1. You must have maintained 3KEH settings.
2. Proper Account Determination through 3KEI.
3. Periodic transfers through 1KEH, 1KEI, 1KEK etc.
4. Execute F.5D before carrying Periodic transfers from FI to PCA
If you are not activated your new GL functionality, then in such case you must take care of the
above issues AT LEAST to keep your FI is MORE OR LESS tallying with your PCA.
Regarding your question for profit center wise balance sheet:
1. You must have copied your Financial Statement Version (FSV) from FI to PCA by using
KE5B
2. You must have created Profit Center Groups by using KCH1
Now go to KE80
Double click Report 8A-PCA005G - Profit Center Group: Current Period, Cumulative, Year
Give proper selection parameters.
Execute.