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Production variances posting to CO-PA

IvanSalavei
Newcomer
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Dear Connections,
I have a project when I need to implement the functionality of production variances. I well understand the business value of this functionality for people who is responsible for compare the plan and actual production costs. I know how this function and variances data by categories can help them to analyze data and find the reasons of its (variances) emergence. I implemented this functionality many times for many clients in different versions of SAP (ECC, S4Hana).
But...
Unfortunately, I haven't found the answer on one specific question:
what the business reason of transferring the production variances to CO-PA?

How you know, the standard SAP solution of this functionality tells to us that we can transfer the production variances by categories in CO-PA (or Margin analysis). I know very well how we can do it and how we need to customize the system (for costing based CO-PA, and for Margine analysis).
But, in CO-PA I have the data about sales (sales quantities, revenue, COGS, overheads and so on), and I don't have the data about production (production quantities, COGM and so on).

An example of a simplified process looks like this:
1. I created a calculation and released the S price for product A in CO - 100$
2. I created a sales price for product A in SD - 150$
3. I created a production order for the production of 100pc of Product A and confirmed it.
4. As a result, the order Debit is equal to, for example, $10,000 and the order credit is $10,000 (100x100$).
5. The stock in FI and ML is $10,000
6. I sold 1pc of product A and received the same P&L in CO-PA and FI:


revenue:                     150$
COGS:                        100$
…………………………............
contribution margin 1: 50$

7. I completed the period closing in СO-OM, received the actual price of the activities and revalued the activity on the order at the actual rate. As a result, the Order Debit changed to $13,000.
Balance of order: $3000 (variances)
8. Then I executed the variance calculation and order settlement, and transferred $3000 to CO-PA (by categories)
9. Then I executed the actual costing and got the 3000$/100pcХ1pc=30$ differences in CO-PA, and 3000$/100pcХ99pc=2970$ differences in stock.

And now my P&L in CO-PA and FI looks like:
revenue:                     150$
COGS:                        100$
contribution margin 1: 50$
.........................................................
s-price differences:       30$
contribution margin 2:  20$
.......................................................
And only In CO-PA P&L:
Production variances: 3000$

I'm really don't understand how this info helps to business answer of any questions and what the reason of this info here....
I've watched a lot of videos and have read a lot of articles about this topic but I haven't got the answer of my question...
It looks like I need to catch some simple business examples for understanding this case better. Can anybody helps me with uderstanding?
Thank you.

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