The operating Concern is the highest node in Profitability Analysis. The operating concern is assigned to the Controlling Area. Within the operating concern all the transactions of Profitability Analysis
are stored. The operating concern is nothing but a nomenclature for defining the highest node in PA

PA module is the most important module when it comes to analyzing the results of the organization. In this module you basically collect the revenues from the sale order , the costs from the production order, cost center or internal order and analyze their results.

The interesting part about this module is that when it collects the costs and revenues it also collects the characteristics associated with the costs and revenues and this is what makes it stand out
So for e.g. using PA module you can find out the following:

• Profit of a certain product
• Profit of a certain product in a certain region
• Profit of a certain product in a certain region by a certain customer
• Profit of a certain product in a certain region by a certain sales person
• And the list can go on in depth

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