Here we would like to draw your attention to CPMA transaction code in SAP. As we know it is being used in the SAP CO-OM (Overhead Cost Controlling in CO) component which is coming under CO module (Controlling).CPMA is a transaction code used for Target=Actual-IAA: process in SAP.
It comes under the package KABC.When we execute this transaction code, SAPLKNMA is the normal standard SAP program that is being executed in background.
SAP CPMA menu path
See the possible menu paths to access the same report by avoiding entering the transaction code.
Accounting → Controlling → Activity-Based Costing → Period-End Closing → Single Functions → Allocations → Target=Actual Activity Allocation
Transaction CPMA technical data table