====== SAP - S/4HANA Modules - Financials - Profit Center (EC‑PCA) ======

Profit Center Accounting lets you determine profits and losses by profit center using either period accounting or the cost‑of‑sales approach.

  * It also lets you analyze fixed capital and so‑called “statistical key figures” (number of employees, square meters, and so on) by profit center.
    * Consequently, you can calculate all key figures commonly used in cost accounting (return on investment, cash flow, sales per employee, and so on).
  * A profit center is a management‑oriented organizational unit used for internal controlling purposes.
    * Dividing your company up into profit centers allows you to analyze areas of responsibility and to delegate responsibility to decentralized units, thus treating them as “companies within the company”.

<WRAP info>
**NOTE:**  The essential difference between a profit center and a business area is that profit centers are used for internal control, while business areas are more geared toward an external viewpoint.

  * The profit center differs from a cost center in that cost centers merely represent the units in which capacity costs arise, whereas the person in charge of the profit center is responsible for its balance of costs and revenues. 

</WRAP>

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**Masterdata **   \\

^Table^Description^Comments^
|CEPC|Profit Center Master Data Table| |
|CEPCT|Texts for Profit Center Master Data| |
|SETHEADER|Set Header and Directory|Set Class (SETCLASS)=0106 for Profit Center Group|
|SETLEAF|Values in Sets|Set Class (SETCLASS)=0106 for Profit Center Group|
|SETNODE|Lower-level sets in sets|Set Class (SETCLASS)=0106 for Profit Center Group|

\\ **Transactional Data **   \\

^Table^Description^Comments^
|COEP|CO Object: Line Items (by Period)|S/4: Actual data (WRTTP = 04 for actual data and WRTTP = 11 for statistical actual) are stored in table ACDOCA. $All other values still stored in table COEP.|
|COSP|CO Object: Cost Totals for External Postings| |
|GLPCA|EC-PCA: Actual Line Items|In Logical Database GLG.|
|GLPCC|EC-PCA: Transaction Attributes| |
|GLPCO|EC-PCA: Object Table for Account Assignment Elements| |
|GLPCP|EC-PCA: Plan Line Items| |
|GLPCT|EC-PCA: Totals Table| |

\\ **New Finance tables in S/4 for Transactional Data  **   \\

^Table^Description^Comments^
|ACDOCA|Universal Journal Entry Line Items| |
|ACDOCC|Consolidation Journal| |
|ACDOCP|Plan Data Line Items| |

\\ **Periodic tables **   \\

^Table^Description^Comments^
|KAPS|CO Period Locks| |

\\ **Enterprise Structure **   Part of the Customizing\\

^Table^Description^Comments^
|TKA01|Controlling Areas| |

\\ **Customizing **   \\

^Table^Description^Comments^
|CEPC_BUKRS|Assignment of Profit Centers to a Company Code|