Dummy profit center is a default profit center for the entire controlling area. There can be only one dummy profit center per controlling area. It’s assigned to the controlling area when you do settings for the PCA Controlling Area by using transaction code OKE5
Dummy profit center (DPC) is a default PC to which data is posted when the corresponding object has not been assigned to a PC. It gets values when the system could not find regular PC in its attempt.
Before maintaining the controlling area settings for a PC we need to create a dummy PC for each controlling area. It’s created by using a special transaction code KE59
Path for creating dummy profit center
SPRO > Controlling > ProfitCenter Accounting > Master Data > Maintain DummyProfitCenter
T Code: KE59
A SAP window will appear asking if you want to create it or want to change a PC. You need to select the dummy PC creation option. On the next screen you need to enter the name of the dummy PC. Press enter.
Fill Up following details
- Name of the Dummy PC
- Description – Write a short description
- Person in Charge – The name of the person who is in charge of the PC
- Department – Name of the department to which the person in charge belong
- PC Area – PC hierarchy node
- Dummy Profit Center Flag – you have to set the flag (select the option)
Out of the above special care has to be given to PC area assignment where you need to give the PCA hierarchy node to get the dummy PC assigned. The second priority should be given to “dummy profit center flag” which will indicate that the PC as a dummy.
While creating it, system will automatically assign all the company codes under a controlling area to it.
You have to use the normal functions for changing and displaying a Dummy PC master.
Same functionality is not used in cost center accounting, product costing and other modules. As this module require a reconciliation between the FI and CO we need to have all the postings from financial accounting to this module as at the end you need to prepare balance sheet and P/L Account in PCA also.