{"id":5062,"date":"2018-03-01T16:40:00","date_gmt":"2018-03-01T15:40:00","guid":{"rendered":"https:\/\/www.meltone.com\/s-4-finance-the-new-copa-or-better-integration-with-fi\/"},"modified":"2026-07-22T12:53:33","modified_gmt":"2026-07-22T10:53:33","slug":"s-4-finance-the-new-copa-or-better-integration-with-fi","status":"publish","type":"post","link":"https:\/\/www.meltone.com\/en\/s-4-finance-the-new-copa-or-better-integration-with-fi\/","title":{"rendered":"S\/4 Finance | The New COPA or Better Integration with FI"},"content":{"rendered":"\n\n\n<section    \n        class=\"block-hero block-hero-article theme-dark deco-article align-left\"\n        data-halo\n        data-bg-dark=\"true\"\n        >\n                <div class=\"hero-deco\" aria-hidden=\"true\">\n                                            <svg viewBox=\"0 0 1440 738\" preserveAspectRatio=\"xMidYMid slice\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n  <defs>\n    <radialGradient id=\"articleGlow\" cx=\"0.5\" cy=\"0.5\" r=\"0.5\">\n      <stop stop-color=\"#11163A\"\/>\n      <stop offset=\"1\" stop-color=\"#404672\" stop-opacity=\"0\"\/>\n    <\/radialGradient>\n  <\/defs>\n  <!-- Glow navy centre-droite (Ellipse 57) -->\n  <circle cx=\"1233\" cy=\"615\" r=\"485\" fill=\"url(#articleGlow)\"\/>\n  <!-- Cercle jaune coin bas-droite (Ellipse 101) -->\n  <circle cx=\"1445.5\" cy=\"766.5\" r=\"250.5\" fill=\"#FCFDD5\"\/>\n  <!-- Ruban pastel (Vector 34, pivot\u00e9) -->\n  <g transform=\"translate(1394.08 447.89) rotate(-47.93) translate(-1109.87 -445.02)\">\n    <path d=\"M61.82 28.5275C194.533 316.12 578.292 46.9245 653.141 382.104C654.417 535.861 589.028 689.62 708.744 764.513C856.261 845.08 975.976 736.712 1020.8 616.429C1065.62 496.146 1153.49 283.658 1327.58 313.766C1503.1 344.122 1514.25 624.794 1765.03 775.716C1879.9 844.848 2032.71 839.997 2180.79 736.735\" stroke=\"#CED9FA\" stroke-width=\"136.17\"\/>\n  <\/g>\n<\/svg>\n\n                    <\/div>\n    \n    <span class=\"halo\"><\/span>\n    <div class=\"container\">\n                                <div class=\"breadcrumb\">\n            <ul class=\"breadcrumb-list\">\n                <li class=\"breadcrumb-list_item\">\n                    <a href=\"https:\/\/www.meltone.com\/en\/\">Accueil<\/a>\n                <\/li>\n\n                                                        \n                                                                                                                                                                                                                                                                                                \n                                                                                                    \n                                        <li class=\"breadcrumb-list_item\"><\/li>\n                            <\/ul>\n        <\/div>\n    \n                <div class=\"grid\">\n            <div class=\"grid_content\">\n                                \n                                \n                                        \n                        \n                    \n            <h1\n        class=\"title title-hero\"\n                        >S\/4 Finance | The New COPA or Better Integration with FI<\/h1>\n    \n                                                                \n                                    \n                \n        <div class=\"editor\"\n        >\n        #1 \u2013 What Is It? When implementing the CO-PA module, it was always challenging to make the right choice between costing-based CO-PA and account-based CO-PA. Costing-based CO-PA made it easier to create a cost of sales income statement, with more detailed data than general ledger accounts. The source [\u2026]   \n        <\/div>\n    \n                                                    <span class=\"block-hero-article_tag\">News<\/span>\n                                                    <div class=\"block-hero-article_meta\">\n                                                    <span class=\"author-by\">\n                                R\u00e9dig\u00e9 par\n                                                                    <a class=\"author\" href=\"https:\/\/www.meltone.com\/en\/author\/agence2web\/\">agence2web<\/a>\n                                                            <\/span>\n                                                <span class=\"date\">1 March 2018<\/span>                    <\/div>\n                            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n\n<section     class=\"block-editor\"\n        >\n    <div class=\"container\">\n        <div class=\"grid\">\n            <div class=\"grid_content\">\n                <div class=\"editor\"><h2 style=\"text-align: left;\"><span style=\"color: #957e6d;\">#1 \u2013 What Is It?<\/span><\/h2>\n<p style=\"text-align: justify;\">When implementing the CO-PA module, it was always challenging to make the right choice between <strong>costing-based CO-PA<\/strong> and <strong>account-based CO-PA<\/strong>.<\/p>\n<p style=\"text-align: center;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-45612\" src=\"https:\/\/www.meltone.com\/wp-content\/uploads\/2026\/07\/Intro.png\" alt=\"Intro\" width=\"148\" height=\"149\"><\/p>\n<p style=\"text-align: justify;\"><strong>Costing-based CO-PA<\/strong> made it easier to create a cost of sales income statement, with more detailed data than general ledger accounts. The source of information was not based solely on financial accounting, but also on logistics and management control modules, thus enabling more relevant detail. However, reconciliation with financial accounting was more difficult.  <\/p>\n<p style=\"text-align: justify;\"><strong>Account-based CO-PA<\/strong>, on the other hand, allowed immediate reconciliation with financial accounting, but required analysis by account, which limited analysis of cost origins or detail on manufacturing variances.<\/p>\n<p style=\"text-align: justify;\">The income statement lines with account-based CO-PA are accounting natures (primary or secondary). Whereas the lines of an income statement with costing-based CO-PA are value fields (limited to 200) that are populated by accounting natures (primary or secondary) but also by SD pricing conditions, or by cost categories defined in CO-PC. <\/p>\n<hr>\n<h2><span style=\"color: #957e6d;\">#2 \u2013 Origins <em>of the Income Statement According to CO-PA Type<\/em><\/span><\/h2>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"size-large wp-image-45617 aligncenter\" src=\"https:\/\/www.meltone.com\/wp-content\/uploads\/2026\/07\/tableau-1024x568-1.png\" alt=\"table\" width=\"840\" height=\"466\"><\/p>\n<p style=\"text-align: justify;\">Even though costing-based CO-PA made reconciliation with financial accounting more difficult, it was often appreciated <em><strong>for its level of margin detail<\/strong><\/em><strong>.<\/strong> <\/p>\n<p style=\"text-align: justify;\">Another &#8220;debatable&#8221; point of costing-based CO-PA was the fact that the cost of sales was captured in CO-PA only at the time of revenue recognition, which posed a problem when invoicing occurred the following month.<\/p>\n<hr>\n<h2 style=\"text-align: left;\"><span style=\"color: #957e6d;\">#3 \u2013 Fortunately, All These Issues Have Been Resolved with S4 Finance! Hold On Tight!<\/span><\/h2>\n<p style=\"text-align: justify;\">The situation has changed; we are now facing <em><strong>better integration between financial accounting and material management<\/strong><\/em>, thus enabling a direct link between CO-PC and FI.<\/p>\n<p style=\"text-align: justify;\">It is now possible <strong><em>to break down the cost of sales by cost origin at the time of goods issue posting<\/em><\/strong>. Manufacturing variances, which were previously posted only in aggregate, are now posted in detail by manufacturing variance categories. For this, some configuration settings are necessary, some general ledger accounts need to be created, but the result is conclusive.  <\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #808080;\">MeltOne Advisory conducted the exercise in an industrial context:<\/span><\/h3>\n<p style=\"text-align: justify;\">How? Through the most compelling means available, namely <strong>a demo on our S\/4 Hana system!<\/strong> <\/p>\n<p style=\"text-align: justify;\">To whet your appetite, a simplified presentation of the procurement, production, and sales macro-processes coupled with reporting needs as generally existing in industry (experience speaks)!<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-45640 aligncenter\" src=\"https:\/\/www.meltone.com\/wp-content\/uploads\/2026\/07\/Processus-1-1024x308-1.png\" alt=\"Process\" width=\"1209\" height=\"364\"><\/p>\n<p style=\"text-align: justify;\"><em><strong>&nbsp;<\/strong><\/em><\/p>\n<p>As experts on the subject, we focused on two major changes brought by <strong>S4 Finance<\/strong><\/p>\n<ol>\n<li>cost of sales detailed by cost origin,<\/li>\n<li>detail of variance categories.<\/li>\n<\/ol>\n<h3><span style=\"color: #808080;\">OK? Let&#8217;s go! <\/span><\/h3>\n<p>&nbsp;<\/p>\n<h3><span style=\"color: #808080;\"><em>A \u2013 Cost of Sales Detailed by Cost Origin<\/em>:<\/span><\/h3>\n<p style=\"text-align: justify;\">The goods issue posting, which was previously done only to a stock change account, is now more complex, thus providing the necessary level of detail. The material document resulting from an outbound delivery contains more accounting documents than in ECC (2 accounting documents, 2 controlling documents, and 1 Material Ledger document). <\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-45613 aligncenter\" src=\"https:\/\/www.meltone.com\/wp-content\/uploads\/2026\/07\/premiere-screen.png\" alt=\"first screen\" width=\"897\" height=\"561\"><\/p>\n<p style=\"text-align: justify;\">The first accounting document corresponds to the standard goods issue posting (Stock Account 35* \/ Stock Change Account 713*).<\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-45642 aligncenter\" src=\"https:\/\/www.meltone.com\/wp-content\/uploads\/2026\/07\/second-screen-1.png\" alt=\"second screen\" width=\"834\" height=\"308\"><\/p>\n<p style=\"text-align: justify;\">The second accounting document contains an accounting schema in which the stock change is reversed and then reposted in detail by cost origin.<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-45643 aligncenter\" src=\"https:\/\/www.meltone.com\/wp-content\/uploads\/2026\/07\/troisieme-screen-2.png\" alt=\"third screen\" width=\"834\" height=\"283\"><\/p>\n<p style=\"text-align: justify;\"><strong>It is magical and instantaneous<\/strong>; the cost of sales is now detailed by cost origin in accounting, thus enabling relevant gross margin analysis without jeopardizing reconciliation with accounting! Management controllers can pop the champagne!<\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"color: #808080;\">B \u2013 Manufacturing Variance Categories:<\/span><\/h3>\n<p style=\"text-align: justify;\">The accounting posting of manufacturing variances calculated during order settlement in CO-PC resulted in an accounting document with the total variance (and the detail by cost category was only visible in costing-based CO-PA).<\/p>\n<p style=\"text-align: justify;\"><strong>With S4 Finance<\/strong>, the detail of variance categories is posted, thus enabling better readability and analysis. The system is identical to that of cost of sales; the price variance account (Key PRD) is debited and credited, giving way to the detail of defined variance categories. <\/p>\n<p style=\"text-align: justify;\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-45615 aligncenter\" src=\"https:\/\/www.meltone.com\/wp-content\/uploads\/2026\/07\/quatrieme-screen.png\" alt=\"fourth screen\" width=\"879\" height=\"394\"><\/p>\n<hr>\n<h2><span style=\"color: #957e6d;\">#4 \u2013 In Conclusion?<\/span><\/h2>\n<p style=\"text-align: justify;\">S4 Finance therefore has all the advantages of both types of COPA, account-based AND costing-based! Immediate reconciliation that also includes cost detail! And as any proper conclusion should, we open the topic by asking ourselves the question of what comes next, namely reporting outputs. <\/p>\n<p><strong>To be continued in the next episode&#8230;<\/strong><\/p>\n<p class=\"has-platinium-background-color has-background\">If you would like to obtain more information on the subject or on S\/4, please do not hesitate to contact us: <a href=\"mailto:contact@meltone.com\">contact@meltone.com<\/a>.<\/p>\n<\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n\n<section    \n        class=\"block-content block-cta-contact cta--variation-1\"\n        >\n    <div class=\"container\">\n        <div class=\"grid\">\n            <div class=\"grid_content\">\n                <div class=\"card\">\n                    <div class=\"card_content\">\n                        <div class=\"card_deco\" aria-hidden=\"true\">\n                            <svg viewBox=\"0 0 520 412\" preserveAspectRatio=\"xMidYMid slice\" fill=\"none\" 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<\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>#1 \u2013 What Is It? When implementing the CO-PA module, it was always challenging to make the right choice between costing-based CO-PA and account-based CO-PA. Costing-based CO-PA made it easier to create a cost of sales income statement, with more detailed data than general ledger accounts. The source [\u2026]   <\/p>\n","protected":false},"author":1,"featured_media":4946,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[164],"tags":[158],"cas-client-offre":[],"class_list":["post-5062","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-sap"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>S\/4 Finance | The New COPA or Better Integration with FI - MeltOne<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.meltone.com\/s4-finance-le-nouveau-copa-ou-une-meilleure-integration-avec-fi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S\/4 Finance | The New COPA or Better Integration with FI - MeltOne\" \/>\n<meta property=\"og:description\" content=\"#1 \u2013 What Is It? When implementing the CO-PA module, it was always challenging to make the right choice between costing-based CO-PA and account-based CO-PA. Costing-based CO-PA made it easier to create a cost of sales income statement, with more detailed data than general ledger accounts. 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