Principles
In WP1 GBUs are organized in IECRA and groups of IECRA.
An IECRA is the combination of:
- a division: groups of similar products or product lines produced with the same technology.
- and a distribution channel: channel through which saleable materials or services reach the customer.
IECRA are grouped into CDPRF (=Profit center carat) - A CDPRF corresponds to the "Activity 1" in BFC
CDPRF are grouped into ENTRP (enterprise codes) - The ENTRP corresponds to the "Group of Activities" in BFC
ENTRP are then grouped into ZSECT - The ZSECT code corresponds to the GBU in BFC
You can display the structure with WP1 - Report ZWFAR571 - Reporting structure axes
Determination of the IECRA in COPA (KE30 - Profitability report)
Depending on information available in the posting, the determination of the IECRA differs
Sales & standard costs of goods sold
The IECRA is determined with the combination of:
- The division and a the distribution channel = DV x DC
Example:
The division of the material code 110778 Geropon is TN (MM03 - Display the Division)
In the sales order to the customer 2025815 CATALITE CO., LTD, the distribution channel is 10 Emulsion/Polymers (VA03 - WP1 : Check the Sales organization)
The combination TN x 10 is assigned to the IECRA01126 (WP1 - Report ZWFAR571 - Reporting structure axes)
Purchase price & process orders variances + Revaluation
There is a unique link Profit Center-IECRA
Usually the last 4 digit of the profit center is equal to the last 4 digits of the corresponding IECRA.
Example:
The profit center 8026-M0449 is assigned to a material code 110778 in the plant 8026 (view "Costing 1" in MM03)
The profit center 8026-M0449 is linked to the IECRA00449 (WP1 - ZWFAI052 - Display profit centers). All variances related to the material code 110779 in the plant 8026 are assigned to the IECRA00449 in COPA.
Cost centers
Costs posted in a cost center are assigned to the P&L through an assessment cycle that is maintained in KEU3 - Dislay actual assessment to CO-PA.
Example:
The cost center 8026-7000 is assessed to the IECRA00449 in the Assessment cycle 8026PA (ZWFAR600 - Cycle master data extraction)
