Data in Profit Center Accounting 

Profit Center Accounting (PROFIT CENTER ACCOUNTING) is a statistical accounting component. This means that it takes transaction data posted in other components and represents it from a profit‑center‑oriented point of view. The postings in PROFIT CENTER ACCOUNTING are statistical postings, since the profit center is not itself an account assignment object in Controlling.

The integration of the SAP system makes it possible to post profit‑relevant data to Profit Center Accounting automatically as soon as the transaction is originally posted. The system either transfers the relevant items from the original postings or creates additional postings (for example, see Goods Movements Between Profit Centers).

A special posting program is also available to let you select and post plan data subsequently to Profit Center Accounting.

If you want to activate Profit Center Accounting in the middle of a year, programs are available that let you post actual data that already exists to Profit Center Accounting.

It is also possible to create profit center data manually in Profit Center Accounting. This function also allows you to supply Profit Center Accounting with data from external systems.

You can transfer selected balance sheet items to Profit Center Accounting in realtime of periodically.

To learn which plan and actual data is transferred to Profit Center Accounting, see Actual Postings and Profit Center Planning.

The transaction data in Profit Center Accounting is stored by account. The data is stored in the summary record table GLPCT. If you wish, you can also store it in tables GLPCA (actual line items) and GLPCP (plan line items). You can do this in Customizing.

The summary records contain the data stored according to profit center, account and period. This data forms the basis for the Profit Center Accounting Information System.

Storing line items can lead to very large data volumes and subsequent performance problems. However, it makes it possible for you to access the original postings from the other applications (FI, CO, SD, MM).

Most of the master data in EC-PCA originates from Profit Center Accounting (see Basic Functions). This data is typically created and maintained separately in Profit Center Accounting.

The master data includes the master records for the individual profit centers, as well as the corresponding standard hierarchy and alternative profit center groups.

Your company’s standard profit center hierarchy may somewhat resemble the cost center hierarchy. Consequently, Profit Center Accounting provides a function which lets you copy the entire cost center hierarchy to the profit center hierarchy (see Customizing). You can then change the profit center hierarchy with the normal maintenance transactions to meet your requirements in Profit Center Accounting.

It is also possible to create account groups that are valid only for Profit Center Accounting. These account groups help you structure your information system to better meet your requirements.

It is possible to copy the cost and revenue element groups used in Cost Center Accounting (CO‑CCA) or the balance sheet account groups used in Financial Accounting (FI) to Profit Center Accounting, and then change them in EC-PCA to meet your requirements.

You can also maintain FI accounts and CO cost/revenue elements from the Profit Center Accounting application menu. However, these are not originally master data for Profit Center Accounting. On the contrary, the integration of the R/3 System makes it possible for you to access the FI and CO master data directly.

The assignments of all profit‑relevant objects to profit centers play an important role. These determine how your business is divided up into areas of responsibility. You make these assignments in the master data of the original objects (materials, cost centers, orders, projects, sales orders, assets, cost objects, profitability segments).