What is the difference between “costing based” (CB) and “account based” (AB) CO-PA ?
Written by fd Wednesday, 01 June 2011 18:22
This is an incredibly popular question for any
positions with a COPA component.
The interviewer will be looking for some of the following:-
· AB can easily be reconciled with FI at account level
through the use of cost elements. CB can only be
reconciled at account group level (such as revenues,
sales deductions etc) as values are stored in “value
fields” as opposed to accounts
· In CB data is stored by posting periods and weeks.
In AB storage is only by periods.
· In CB transactions can be stored in operating
concern currency and company code currency. In
AB transactions are stored in controlling area
currency, company code currency and transaction
currency
· In CB you can create cross controlling area
evaluations or cross controlling area plans. In AB
you cannot as the chart of accounts may differ.
· In CB the cost of good sales (COGS) are updated via
material price valuations. Stock change values can
be transferred to CB COPA during billing. Timing
differences can occur if the goods issue and billing
documents are in different posting periods. In AB
the value posted in the stock change is posted
simultaneously to COPA.
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