SAP PaPM (Profitability and Performance Management) utilizes the Recommendation Rule in its Machine Learning function to drive smarter business decisions. It analyses the historical data, thereby finding out trends, patterns, and correlation, to generate actionable recommendations toward improving profitability and performance. In this manner, through machine learning, SAP PaPM assists the organization in making optimal cost structures, effective utilization of resources, and enhanced operational efficiency for a data-driven win in complex business environments.