SAP CO-PA was intended for use with a cost-based approach that stores different currencies, quantities and values from SD, FI, MM and PP as PA value fields to manipulate for a variety of reports. This is the recommended path as it allows more variability in collecting data for PA reports (related to details of cost components for variances, etc.)
In case of High-Tech industry companies using SAP CO-PA, the majority of them utilitise Costing-Based COPA to enable more detail level of Cost of Sales analysis.
Costing-Based CO-PA sometimes does not match with legal book values. Such discrepancies can be explained mainly by 3 big factors:
Timing differences: When the Delivery step is performed in SAP SD, but Billing is not, nothing gets booked into COPA, but COGS is already booked in the FI legal book. During the SD Prototype, since Billing Due List (a batch program) will be executed each day, which perform the billing step for Sales Order with Delivery but not yet billed, the COGS and Revenue will be in syn in both FI and COPA for AAA.
Accruals: It is possible that accrued values are posted in COPA (might be triggered by program in Sales Order conditions), without any posting in FI legal book
Rounding differences from Foreign Currency Translations
Note:
Management using/ viewing these COPA reports need to be acknowledged the fact that due to the intended design of the Costing-Base COPA, values not necessarily always tie to FI legal book. Discrepancies to FI might occur, but explainable.s
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