variances for period)Ĭosts: Material costs Personnel costs Other costsĪnd distribution costs Administrative costs Research & DevelopmentĪims of profitability accounting Calculation of profits Methods of Determining ProfitsPeriod accounting methodRevenues Salesĭeductions Changes in stock Capitalized internal services Work in processĭeductions Cost of sales (incl. Ratios Economic Profit Contribution Margin Profitability Analysis By Market segment(Market oriented)Īccounting Methods Period Accounting Cost of Sales Accounting Responsibility Accounting(Company oriented) Product Cost ControllingProduct Cost Collector Standard Cost EstimateĪspects of Profitability ManagementPCA PA Profitability AnalysisOverhead Cost Controlling Overhead Cost ControllingWhat costs occur within the organisation?įlow of actual values in Profitability Anal.CO CO PA Overhead Cost ControllingHow can we reduce our overhead?CO OMĪre the responsibility areas working efficiently? How high are the organisational activity costs? Are they within their budgets? How can we optimise our internal business processes? Profitability AnalysisHow profitable are individual market segments?CO PC USA West, USA East, Saudi Arabia etc.) Others Profitability Analysis will enable A Grp to analyze the profitability of market segments according to the following characteristics: Products Customers Sales Districts (i.e.

Table of contentsCourse MapModule 1: Overview Module 2: Profitability Management Module 3: Master Data Module 4: Planning Module 5: Actual data flow Module 6: Information System Understand CO-PA structures and master data.

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