Academy · Controlling · 200 Practitioner
Margin Analysis Basics
Introduces margin analysis, the account-based form of Profitability Analysis in SAP S/4HANA: characteristics and market segments as columns of the Universal Journal, why it reconciles with financial accounting, how revenue and cost of goods sold reach it, the COGS split by cost component, period cut-off and event-based revenue recognition, and contribution margin reporting in Fiori and KE30. Compares it with costing-based CO-PA, which is not available in SAP S/4HANA Cloud Public Edition, and shows how to test characteristic derivation with KEDR and per-flow expectations.
- 50 minutes
- 5 lessons + quiz
- Controlling Practitioner, Key User, Sales Practitioner
What you’ll be able to do
- Explain market segments and characteristics
- Describe how revenue and COGS reach margin analysis
- Explain COGS split by cost component
- Read a contribution margin report
- Test characteristic derivation
Sources and further reading
- Defining the Flow of Actual Data · SAP Learning
- Describing the Concepts of Characteristic Derivation and Valuation · SAP Learning
- Introducing the Concept of an Operating Concern · SAP Learning
- Outlining Profitability Management Options · SAP Learning
- How to Split Cost of Goods Sold (COGS) with SAP S/4HANA Finance · SAP PRESS Blog
- Profitability Analysis with SAP S/4HANA Finance · SAP PRESS Blog
- The Evolution of Profitability Analysis · SAPinsider
- Margin Analysis for Sell from Stock in SAP S/4HANA · SAP Community (SAP blog)