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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:

• Costs

• Revenues, Sales deductions

• Results analysis data

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:

• Input price variances

• Resource-usage variances

• Input quantity variances

• Remaining input variances

• Scrap variances

• Remaining variances

• Mixed price variances

• Output price variance

• Lot size variance

• Remaining variance

Note that, in particular, the settlement of Production variances provides you with useful analysis possibilities in CO-PA.

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

Assignment line		Origin	Group		Value field

Requirements

• First create the operating concern to which you want to settle, and then create its value fields.

• Either the revenue elements or cost elements you want to use must be combined in cost element groups or you have already used the Cost Center Accounting IMG activity Create Cost Element Groups.

Activities

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 allocation 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.