Answer Posted / raja sekhar reddy

1.Account based profitabilty Analysis is FI account based Approach.It uses costs and Revenue Elements.
2.Costing based profitability Analysis is CO -Costing based Approach.It is Group costs level.Costs and Revenues according
to value fields.
3.ABPA is permanently Reconciled with Financial Accounting.
This is not powerful Compare with COBA ,since it uses accounts to get values.
4.CBPA is Greater Reporting Capability.Standard cost Estimate from the product costing.Variance Analysis is ready to Available.
Disadvantage is does not Recosile with Financial Accounting.

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