Extensibility Options in SAP Margin Analysis

By: Anand Seetharaju

SAP Margin Analysis (formerly account-based CO-PA) delivered with a broad set of standard characteristics (fixed and reference), but real implementations routinely need custom characteristics. SAP provides two distinct, purpose-built extensibility paths for this:

Option 1: Classic CO-PA custom Characteristics (Transaction KEA5)

Option 2: Extensibility options via FI-GL via Classic coding block transaction OXK3 transaction and CI_COBL structure and Custom Fields Fiori app (using the business contexts: Accounting: coding block (FINS_CODING_BLOCK), Accounting: Journal Entry Item (FINS_JOURNAL_ENTRY_ITEM), and Accounting: Market Segment (FINS_MARKET_SEGMENT)).

Out of these options, only Classic CO-PA characteristics and Market Segment context options via custom fields app are relevant to Margin Analysis specifically. The choice between them is difficult to reverse, so it is worth getting right at the design time. Let’s understand these two options further.

Option 1 — Classic CO-PA Custom Characteristics (KEA5)

This is the original mechanism to add custom characteristics which is available On-Premise and Private cloud in S/4HANA Finance but not in Cloud Public Edition. Characteristics are created directly against the operating concern (up to 60 custom fields, CHAR/NUMC only, 18-character limit). Values can be entered manually in the profitability-segment popup and derived via KEDR. The below diagram shows the classic CO-PA characteristics initial screen.

Note: The main key drawback of using the transaction KEA5 is characteristics are not automatically available in CDS-based analytics or Fiori apps. Each characteristic needs a manual, ABAP-based CDS view extension to surface in modern reporting such as in the app Display Line Items - Margin Analysis (App ID: F4818) or Market Segments – Actual (F0960).

Option 2 — Custom Fields App, “Accounting: Market Segment” Business Context

This SAP-recommended path is available in On-Premise and private cloud versions from S/4HANA 2020 and in Cloud Public Edition from its launch. Fields are created no-code via the Custom Fields and Custom Logic apps, or (for fields referencing standard tables) via an append to INCL_EEW_MARKET_SEGMENT_PS published through SCFD_EUI. The limits of 60 fields still applies On-Premise and Private Cloud, however, 200 in public cloud. These fields are automatically available across CDS analytics, Fiori UIs, and OData/SOAP interfaces. Thus, no manual CDS work required. Derivation uses KEDR (On-Premise or private cloud) or the Manage Substitution/Validation Rules app (Cloud).

The below pictures show how to create a new custom characteristic using the Market Segment context in Custom fields app.

The table below highlights key differences between the two approaches: 

Adding a field to the operating concern is only step one — it must be separately enabled per app, and the method depends on the app's underlying technology:

• BEx-query apps (BPC for S/4HANA, queries prefixed /ERP/SFIN): run FCOM_MET to extend the InfoProvider, then manually add the characteristic as a Free Characteristic in the relevant BEx query (e.g. /ERP/SFIN_V01_Q2501) in BEx Query Designer.
• CDS-query apps (e.g. Market Segment – Actuals, F0943): fields from the Custom Fields app are enabled directly under “Analytics” in that same app; fields created via KEA5 require the manual CDS view enhancement described in Note 3005736.
• Display Line Items – Margin Analysis (F4818): requires directly enhancing CDS query C_JournalEntryItemBrowser.

Recommendations

1. SAP recommends to default to the Market Segment business context (using the Custom Fields app) for any new Margin Analysis extensibility need — it is the only option supported in Cloud, needs no custom ABAP for analytics, and is SAP's stated forward direction.
2. Reserve KEA5 for the narrow cases it alone handles — compounded characteristics (e.g. region), product hierarchy (PAPH[x]), predefined partner roles, and conversion-exit-based fields — and requires manual CDS view work if these need to reach Fiori/CDS reporting, especially post S4 migration.
3. Never migrate an existing KEA5 characteristic into the Custom Fields app. SAP explicitly warns this causes data loss and can render the operating concern unusable. Refer to the SAP Notes below.
4. Respect the hard restrictions, especially the uppercase-only rule for CODELIST values: releasing a lowercase code on a field already assigned to an operating concern deactivates that operating concern immediately, recoverable only by marking the entry obsolete.
5. Plan deletions carefully. Cleanly removing a custom field means checking SCFD_FIELDVIEWER's “Where Used” list, manually clearing references in KOMPAKE/KOMKAKE, refreshing generated program object lists, and removing outdated derivation tables (K9R*) via program RKEDRCLEAN — it is not a single-step delete.

If a field created and assigned to the operating concern via KEA5  is not automatically reporting-ready; it must still be added into the specific BEx query or CDS view behind each app.

Reference SAP Notes: SAP KBA 3095004, 3005736, and 2453614