Creating Profit Center Accounts

Question

Hi,
I am looking to create accounts in PCA. We have one company code, controlling area, so I am looking to have the same accounts/cost elements in PCA as in our chart of accounts.
Can someone tell me how to create the accounts/cost elements in PCA. I could see two transactions KE5B and KE61. These are looking for financial statement version and cost element groups to copy from. My questions are
1. Is it necessary that we have all the accounts in a financial statement version to copy them over to PCA using KE5B, or is it possible to copy the chart of accounts directly to PCA.
2.  I see that plans and actuals are recorded againts accounts in PCA. Then, why do we need to have cost elements in PCA?
3. Are KE5B/KE61 the only transactions to create/assign accounts to PCA? Do we need to do anything in config to assign accounts to PCA.
Thanks for your help.
Ram

Answer 1

Hi Ram
Would like to share my views on the above
In PCA we can create accounts and accounts groups.  The cost elements created in CCA can be created as accounts in PCA.  These accounts / account groups can be used in PCA for PCA assessment cycles.  So, GL expense items which are represented as cost elements in CCA are represented in PCA as accounts.
There are three sets of books maintained – GL – Financial Books of accounts, CCA – cost accounting records, and PCA.  PCA books are maintained in ledger 8A.  We come across this ledger when we customize reports thru report painter where in most of the customized reports, I have considered parameters of 8A ledger references viz, controlling area, company code, currency etc although they are same – these records are also transferred to 8A ledger in PCA.
Would like to share my experience wherein I have done planning in PCA with creation of accounts and account groups
1)Planning for material consumption accounts PC wise – T code 7KE1
2)Planning for COGS – PC wise – Tcode :  7KE1
3)Planning for sales – PC wise – T Code : 7KE1
4)Planning for inventories which are also created as accounts - Tcode : 7KE3
The above planning can be manually entered or integrated thru excel planning or uploaded thru excel files.  We have various options available
1)  The reason to do the above planning was to have PC wise Planned P&L. 
2)  To ensure cost center planning values are posted to PC’s executed TCode
      1KE0 – CO Plan Data under Plan data transfer.  This transfers cost center plan data to PC’s assigned in cost center master data record
3)  Once above planning parameters are completed, PC assessment cycles were run for transferring expenses within PC’s.  These expenses could be viz, Marketing costs, Corporate costs and Adm costs which are not allocated or assessed thru cost center assessments
4)  To have above planning process, defined separate SKF’s for PCA assessments which formed as basis of allocation for expense transfer within PCA.  Ex; Sales qty, etc
5)  With the above data flow – customized PCA reports were created thru report painter for plan and actual values and variances. 
Manaul Planning process was carried out for all elements was done in PCA since other planning tools Integrated Planning – LTP and SOP were not within the scope.  If those tools were enables and certain planner profiles and forecasting profiles were created and data is transferred and integrated from either COPA or sales / logistics planning to SOP.  SOP planned values are considered at all levels of planning covering, CCP, Activity planning, product costing, internal orders and finally profit planning is derived. 
Where these planning tools are not there, PCA planning as mentioned was followed. 
Appreciate if someone can confirm / correct my understanding on the above process.  Looking forward for comments