Costing-Based COPA : Statistical Value Fields : How-to in Margin-Analysis ??

In SAP S/4HANA – Account-Based Profitability Analysis (Margin Analysis), statistical value fields are handled very differently compared to classic CO-PA.
Below is the clear, end-to-end mapping logic 👇

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1️⃣ First: Key Concept Shift (Very Important)

❌ Classic CO-PA (Costing-Based)

• Value Fields (revenue, discounts, freight, etc.)
• Statistical value fields used for reporting only
• Stored in CE1 / CE2 / CE4* tables

✅ S/4HANA Account-Based Margin Analysis

• NO value fields for posting
• All postings come from FI accounts
• Profitability is derived from Universal Journal (ACDOCA)

👉 Therefore:

Statistical value fields do NOT get “posted” in Account-Based CO-PA

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2️⃣ Then Where Do Statistical Value Fields Come From?

In S/4HANA, statistical value fields exist ONLY for reporting compatibility.

They are populated virtually from G/L accounts using derivation logic, not postings.

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3️⃣ Actual Mapping Mechanism (Step-by-Step)

Step 1: G/L Account Assignment

• Revenue & cost elements post to P&L G/L accounts
• Stored in ACDOCA
• Each line has:
  • Profitability segment characteristics (Customer, Material, etc.)
  • Account (HKONT)

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Step 2: Mapping via Value Field Mapping Framework

📍 SPRO Path:

Controlling

 → Profitability Analysis

   → Margin Analysis

     → Map Accounts to Value Fields

Here:

• You assign G/L accounts to:
  • Operational value fields
  • Statistical value fields
• This is purely a semantic mapping for reporting

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Step 3: Runtime Derivation (On-the-Fly)

During reporting:

• CDS views (e.g. I_ProfitabilitySegmentActuals)
• Query ACDOCA
• Apply mapping rules:
  • IF Account = 800000 → Revenue
  • IF Account = 510000 → Statistical Freight

👉 Values are calculated dynamically, not stored.

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4️⃣ Where You See This in Reporting

Area	Explanation
Fiori Margin Analysis apps	Uses CDS + mapping
Group Data Analysis	Uses mapped value fields
Custom CDS views	Join ACDOCA + mapping
KE24 (compatibility)	Read-only, simulated

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5️⃣ Important Restrictions ⚠️

Topic	Reality in Account-Based CO-PA
Statistical value field posting	❌ Not possible
Reposting to stat. fields	❌ Not possible
KE4* tables	❌ Not updated
Real-time reconciliation	✅ Always reconciled
Line-item level	✅ Full drill-down

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6️⃣ Typical Real-Life Example (Pharma / Manufacturing)

Freight Cost (Statistical in Classic CO-PA)

Classic	S/4HANA Account-Based
Statistical value field	P&L G/L account
Stored in CE1	Stored in ACDOCA
Reconciliation needed	No reconciliation
Periodic valuation	Real-time

Mapping:

• Freight G/L → Statistical value field
• Used only for Margin Analysis reports

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7️⃣ Best Practices (Strongly Recommended)

✅ Treat G/L accounts as single source of truth
✅ Use statistical value fields only as reporting labels
✅ Design account structure carefully (no overloading)
✅ Build analytics on CDS views, not KE24
❌ Do NOT try to replicate classic CO-PA behavior

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8️⃣ Quick Summary (One-Line)

In Account-Based Margin Analysis, statistical value fields are not posted, but derived at reporting time from G/L accounts in ACDOCA via mapping configuration, purely for analytical compatibility.