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”.

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.

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