Currently there are 4 different Profitability Analysis solutions available from SAP;
- Costing-based CO-PA groups costs and revenues according to value fields and Costing-based valuation approaches in a
separate persistence. This solution is already available for long period and is widely used by customers. Costing-based CO-PA is available in SAP ERP Financials and SAP S/4HANA Finance (in maintenance mode). - Account-based CO-PA profitability analysis is using an account-based valuation approach. Also, this solution is available for a long period. Account-based is available only in SAP ERP Financials (in maintenance mode).
- Combined CO-PA (fka “profitability subledger”) is designed as “Best of both worlds”. Technically this is an enhancement of Costing-based CO-PA with additional persistence consisting of 4 new tables CE9xxxx_xx. It eliminates shortcomings of the legacy versions 1. and 2. of CO-PA regarding reconciliation with GL, currencies and quantities. Combined CO-PA can be run in addition to CB and/ or AB CO-PA and is currently available with S/4HANA.
- Simplified Profitability Analysis (fka “Profitability Analysis in the Universal Journal”) offers a new form of profitability analysis, which is part of the new product SAP S/4HANA Finance and is technically based on the former Account-based CO-PA.