The Budget Performance Activity (BPA) is the only SAP/AIMS report that presents the performance of all accounts of a Cost Center in one report. Budget (Plan) data with a traditional Profit and Loss (P&L) statement Plan and Actual data for both the current month and the current YTD Variance between Plan and Actual in dollars and as a percentage of the Plan Prior year month and Prior YTD Actuals A novice needs to look carefully at the BPA to determine cash flow and develop a more informed budget. If you plan well, the execution shown on your BPA should mirror your Plan. The BPA report in SAP/AIMS compares Programs Plans to Actuals.