CO-PCA는 손익센터별 손익정보로, 사업부 회계에 관한 것입니다. CO-PA는 특성별 손익으로 각종 영업정보에서 오는 고객, 제품, 유통경로 등 특성별 손익을 관리하는 부분입니다.

좋은 질문과 답변인 것 같습니다. 감사합니다.

궁금했었는데... 드뎌 알아가네요 ㅎ

■CO-PCA Versus CO-PA
The business purpose and structure of profit center accounting is to :
▶ Provide profitability information based on the physical or  management structure of the business
▶ Provide information and allow planning based on responsibility area such as region, business function, or product
▶ Use a structure defined in terms of profit centers and arranged in a standard hierarchy
▶ Post values using accounts
▶ Easily achieve a full profit and loss (P&L) statement by profit center
▶ Assign balance sheet items to profit centers, allowing calculation of financial ratios, such as return on investment

The business purpose and structure of profitability analysis is to  :
▶ Provide profitability information based on flexible criteria such as market segment
▶ Generally support decision making, often in the sales and marketing area
▶ Use a structure based on groupings of characteristics from the customer, material, and selling organizations
▶ Post values using accounts (account based) and/or values fields (costing based)
▶ Easily achieve gross margin level reports by market segment
▶ Balance sheet items are not posted to CO-PA

From 「Practical Guide to SAP, Profit Center Accounting」