Sap Cost Center Profit Center Assignment Chart

SAP Profit Center Table in SAP CO (Controlling) will list the main SAP tables for Profit Center Data and Customizing in SAP CO.
First we will start with some short Definition for Profit Center, then we will list SAP Profit Center Tables for Data and Customizing.

Table of Contents

SAP Profit Center Definitions

Before listing the Main Tables for Profit Center in SAP, let’s introduce some definition about the Profit Center and the Profit Center Accounting (EC-PCA).

Definition of Profit Center in SAP CO

Let’s start by a short definition of SAP Profit center in SAP COntrolling.

“A profit center is an organizational unit in accounting that reflects a management-oriented structure of the organization for the purpose of internal control.
You can analyze operating results for profit centers using either the cost-of-sales or the period accounting approach.
By calculating the fixed capital as well, you can use your profit centers as investment centers.” (source)

Profit Center Accounting (EC-PCA) Definition

“Profit Center Accounting (EC‑PCA) 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).” (source)

SAP Profit Center Table Data

The most important Tables for SAP Profit Center Accounting (in SAP CO) are:

Profit center Table DescriptionTable Keys
CEPCProfit Center Master Data TablePRCTR / DATBI / KOKRS
CEPCTTexts for Profit Center Master DataSPRAS / PRCTR / DATBI
CEPC_BUKRSAssignment of Profit Center to a Company CodeKOKRS / PRCTR / BUKRS
GLPCAEC-PCA: Actual Line Items GRCLNT / GL_SIRID
GLPCCEC-PCA: Transaction AttributesOBJNR
GLPCOEC-PCA: Object Table for AccountOBJNR
GLPCPEC-PCA: Plan Line ItemsRCLNT / GL_SIRID

SAP Profit Center Master Data Table

Let’s focus on the Profit Center Master Data Table in SAP : CEPC.
Here the main fields for SAP Profit center Master Data CEPC.

  • PRCTR – Profit Center
  • DATBI – Valid To Date
  • KOKRS -Controlling Area
  • DATAB – Valid-From Date
  • ERSDA -Created on
  • USNAM -Entered by
  • MERKMAL- Field name of CO-PA characteristic
  • ABTEI -Department
  • VERAK -Person Responsible for Profit Center
  • VERAK_USER -User Responsible for the Profit Center
  • WAERS -Currency Key
  • NPRCTR -Successor profit center
  • LAND1 -Country Key
  • ANRED -Title
  • NAME1 -Name 1
  • DRNAM -Printer name for profit center
  • KHINR -Profit center area
  • BUKRS -Company Code
  • VNAME -Joint Venture
  • RECID -Recovery Indicator
  • ETYPE -Equity Type
  • TXJCD -Tax Jurisdiction
  • REGIO -Region (State, Province, County)
  • KVEWE -Usage of the condition table
  • KAPPL -Application
  • KALSM -Procedure (Pricing, Output Control, Acct. Det., Costing,…)
  • LOGSYSTEM -Logical System
  • LOCK_IND -Lock indicator
  • PCA_TEMPLATE -Template for Formula Planning in Profit Centers
  • SEGMENT– Segment for Segmental Reporting

Other than the above fields of SAP Profit Center Master Data Table, you can find the Address fields (street, phone … ) for the Profit Center.

Check also All you need to know about SAP Cost Center Tcodes, Tables and BAPI

Customizing SAP Profit Center Tables

The most important Tables for Profit Center Customizing in SAP CO are:

Profit center Table Description
A141Profit Center Table Dependent on Material and Receive profit center
A142Dependent on Material Customizing Table
A143SAP Profit Center Table Dependent on Material Group

SAP PCA : Going Further

If you want to learn more about Profit Center Accounting in SAP, I recommend the following books:

Facts about Dimensions-> Profit Center in SAP ->Distribution Rules in SAP Business One

Dimensions,Profit Center in SAP & Distribution Rules

Lets introduce you to some facts about Profit Center in SAP,Dimensions and distribution Rules in SAP business One. Just scroll down and acquire the knowledge. I am sure that this article is surely a good piece of information for all SAP Business One user.

  1. We feed amounts (either Debit or Credit) to the Profit Centers through Distribution Rules only. The amounts can be feed through any account of any type (Assets, Liability, Expenditure, etc.). The Debit amounts are treated as Expenses and the Credit amounts are treated as Revenues, in Profit Center Report. In other reports/statements (Trial Balance, P/L Statement, etc.) the accounts will be selected as per the selected Distribution Rule and the report’s/statement’s basic criteria.
  2. Each Profit Center in SAP has at least one Distribution Rule, which is automatically created just after creation of the concerned Profit Center. This automatically created Distribution Rule is for 100% Direct Debit to its own Profit Center.
  3. Direct Debit (opposite is Indirect Debit) nature of a Distribution Rule can be changed any time and the effect is only concerned with the Profit Center Report.
  4. We can select only the Profit Centers (not the Distribution Rules) in the Profit Center Report selection criteria, although the report will show the breakups as per the Distribution Rules involved in the concerned Profit Center. On the other hand in other reports/statements (Trial Balance, P/L Statement, etc.) we can select only the Distribution Rules, i.e. totally opposite to Profit Center Report selection criteria.
  5. We can link (in Chart of Accounts) the Distribution Rules with the Revenues and Expenditure Accounts type only.
  6. The Distribution Rule assignment in the Journal Entries (automatic or manual) can be changed any time, and the concerned reports will be updated accordingly.
  7. Dimensions are to separate/classify profit centers into different individual groups. A Profit Center Code is uniquely identified throughout all the Dimensions.
  8. Multiple Profit Center in SAP selected from the different Dimensions in a report / statement (Trial Balance, P/L Statement, etc.) does not give any result in SAP B1 2007B PL7.

Comparison between Profit Center and Projects

Profit CenterProjects
It can have more than one Distribution Rule, that’s why the amounts are assigned (to the Profit Centers) only through any Distribution Rule of the concerned Profit Center.It has only one distribution rule, that’s why the amounts are directly assigned to the projects.
It has a special report named Profit Center Report besides the selection criteria of other reports / statements (Trial Balance, P/L Statement, etc.).It has not any kind of special report, it is only available in the selection criteria of the reports / statements (Trial Balance, P/L Statement, etc.).
In Balance Sheet selection criteria it is not available.It also not available in Balance Sheet selection criteria.
We can link (in Chart of Accounts) the Distribution Rules with the Revenues and Expenditure type Account only.We can link Projects with any type of Account.
We cannot directly link any Profit Center to any Accounts; we can link only through any Distribution Rules of the concerned Profit Center.We can directly link the Projects to the Accounts.

The following diagram will help us to understand the fact more closely.

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