CO-PA来源：市场细分。
CO-PA主要用于关于公司的市场或是销售渠道的利润分析，给公司在市场及销售领域的决策提供信息
CO-PA的组织结构：
Operating Concern：CO-PA最高的报告级别，下面看一下CO-PA的组织结构
Operating Concern (PA) 1 – N Controlling Area (CCA, PCA)，Controlling Area在一个Marketing or Sales下，就在一个Operating Concern中
Controlling Area 1 – N Company Code (Business Area)，通常是一对一的，一个独立法人，有相对独立的费用Accounting产生，跨公司时可以一对多
Company code 1 – N Sales Organization
Operating Concern定义时，有两种Profitability Analysis类型，Costing-based会重新建立相关表(会影响到其他CO report的执行效率)，Account-based则会存在Overhead Cost Management(会影响到其他CO report的执行效率)
Characteristic: 市场细分的标准，纬度。比如：Sales Office, ship to party等
Value Field: 分析哪些值，amount or quantity 比如：收入、成本等
Characteristic Derivation: 根据已知值去自动获取另一个值
Valuation: Cost-based PA-CO
Profitability Analysis can receive actual data from the following R/3 applications:
SD (customer agreements, sales orders, goods issues, billing documents)
CO-OM (assessment of cost center and process costs, activity and process allocation, order
Settlement)
CO-PC (valuation using material cost estimates, settlement of cost objects, production variances)
FI (general ledger postings)
PS (project settlement)
PM (settlement of maintenance orders)
SM (settlement of orders)
