This video is the third in a series focusing on Profitability Analysis (COPA) in SAP S/4HANA. The presenter provides an in-depth exploration of account-based COPA, comparing it with costing-based COPA and discussing its evolution and advantages in S4HANA.

Key points covered in the video include:

1. Introduction to Account-Based COPA: The video starts with an overview of account-based COPA, explaining how it has been redesigned in S4HANA compared to its usage in SAP ECC.
2. Direct Linkage with GL Accounts: Account-based COPA in S4HANA is based on GL accounts, unlike in ECC where it was based on cost elements. This direct linkage offers real-time reconciliation with the GL module and full integration with the Universal Journal table.
3. Advantages of Account-Based COPA: The presenter highlights several advantages of account-based COPA, including less configuration effort compared to costing-based COPA, easier reconciliation, harmonization of external and internal reporting, and support for drill-down functionalities in reports.
4. Support for Different Accounting Methods: Account-based COPA in S4HANA supports both cost of sales accounting and periodic accounting methods, offering more flexibility than costing-based COPA.
5. New Functionalities in S4HANA: The video discusses new functionalities in account-based COPA in S4HANA, such as cost splitting (COGS split), predictive accounting, and the ability to add new characteristics directly in the ACDOCA table (Universal Journal table).
6. SAP’s Recommendation and Future Direction: SAP now recommends using account-based COPA and is focusing on enhancing this module. The presenter also touches on SAP’s future direction for margin analysis without operating concern or profitability segment.
7. Data Structure Comparison: The video compares the data structure of costing-based and account-based COPA, highlighting the differences in how data is stored in various tables and the ease of data access in account-based COPA.