b. sap integration
TRANSCRIPT
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SAP Integration
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Agenda
SAP R3 and Integration
The different modules
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3
Solutionintgre
Systmesouverts
Architectureclient/serveur
Destins tous les
typesd'activits
Multinational
Richessefonctionnelle
Unisup and Salsa are based on SAP R/3
SAP key points Key benefits
Single input
Sound,reliable data
Overall viewof the
process
Real time
Improvedsteering
Harmonisedprocesses
Commonlanguage
Shared data
Windows type ergonomics
Overall time saving
Integrated system
Single database
Commonapplication
Reporting
User-friendlysystem
SAP is used by more than 17500 companies over the world. All the petroleum
companies have chosen SAP. It enjoys the benefit of more than 20 yearsfeedback and is grounded on the best sectorial and industrial practices.
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Business coverage of the System
Delegationof
Authority Profiles System
authorisations
Maintenance
& Inspection *Maintenance
and inspection
Corrective maintenance Preventive maintenance Resource workload Historical events and reporting
PMSAP
Module
Procurement**
Materialsmanagement
Purchasing Stock movements Inventory management
MM
SAPModule
Finance
General Accounting Corporate and statutory
reporting Accounts Payable &
Receivable Treasury Fixed assets accounting
Finance FI-AASAP
Modules
Controlling Projectmanagement
Budget monitoring Commitment monitoring Timesheeting Controlling
CO/PSSAP
Modules
Cost control
* Unisup affiliates
** Unisup & Salsa affiliates V3
JV
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R/3Client / ServerABAP/4
WFWorkflow
ISMetier
solutions
MMMaterials
mgt.
HRRessources
Humaines
SDSales
PPProduction
QMQuality
assurance
PMMaintenance
Integratedsolution
Opensystems
Client/serverArchitecture
Destinedfor all types
of activity
Multinational
Rich in functions
The SAP R/3 modules
FIFinancial
ACCOUNTING
PSProject mgt
AAFixed assets
JVAJoint
Venture
COCostcontrol
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Company Code
Plant
Warehouse
Purchasing
Organisation
Definition of the SAP Structures
The system environment (all the structures, all the materialand financial flows of a company or group of companies are
defined at that level
The Controlling Area contains all the Cost Objects and thestructures used Analytical Accounting
Structural unit, whose role is to negotiate the generalpurchasing conditions with the vendors for one or more plantsso as to prepare purchasing contracts
The Plant is an operational unit, which takes care of all the
aspects around logistics (Independent on stock, purchasingmanagement, and permissions).
The Warehouse is a physical storage unit managed by thedivision.
Within a client, the Company Code is a legal independententity, which produces its own balance sheet and has its own
separate profit and loss statement
Client
Controlling Area
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Reservation by WOPurchase requisition
Manpowerhours
The ERP
Controlling
CO/PSFI/AA
Accounting
PMMaintenance
MMPurchasing /Stock
Invoices and Financial postingsOut of Commitment
Goods Receipts and
Invoices Receipt
Purchase requisitionOrder, Stock movement
JV accountingJVA
An event in one
domain impacts the
other domains
Integrated Business Flows - Link betweenFunctional Areas
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MM-FI-CO Integration - Integrated Business streams
Good Receipt Invoice ReceiptPurchase OrderPurchase
requisition
Generation ofthe commitment
Updating of thecommitment
GR/IR AccrualsPosting of the
invoice
Transfer of thecommitment to
actual
Update of theactual
Availability control if put in place
Logistics
flow
Controlling
flow
Accounting
flow
Data and flow
consistency is
maintained over the
time
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The Modules
MM Material Management - Purchasing
PM Plant Maintenance
FI FInancial Accounting
CO & PS COntrolling & Project System
AA Assets Accounting
JVA Joint Venture Accounting
The Core SAP Modules
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The MM module is used to :
Manage and optimize the purchasing and procurement
processes
Manage the Stocks
Manage logistics to the production sites
MM Material Management
Purchasing : The MM module
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Planning
PurchasingExternal procurement
InvoiceVerification
Stock management
Goods receipt
Goods issueStock transfers
Invoice receipt
Mgt. of storage
locations
Controlling, Accounting
MASTER
DATA
Material
Vendors
BoMs
(Procurementsources)
Users
Functions
Purchasing : The MM module
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Material &Resource
Requirement
Planning
Call forTender
Dispatch
VendorSelection
InvoicePayment
InvoiceVerification
Contracts
Purchase Orders
Goods Receipt
ServiceAcceptance
MM: Purchasing flow
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MM: the master data
Client
Plant
Warehouse
Common data
Plant-specificdata
Warehouse-specificdata
The master dataare depending on
the structure.They are stored at
different levels.
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Company view Payment methods
Collective account
Payment conditions
Purchasing view
Order currency
Payment conditions
Incoterms
General Data View
Number
Address
Telephone
Fax
Clientlevel
Purchasingorganisation
level
Company Codelevel0002
0001
00010001
0002
0002000300040003
001
Partner functions
view
Partner
functions
Bank view
Bank details
MM
FI
MM: e.g. Vendor Master data
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By the MRP
Purchaserequest
Necessary: Material or service
Date
Quantity
By a user
By PM
Purchasing Dept.
Call forTender
Order
Launch
Decentralised
purchaserMM: Purchase Request Flow
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Maintenance management: The PM module
PM Plant Maintenance
The PM module is used to follow-up the repair
actions on the production equipments.
It helps following up the material consumptions,
the time spent by time sheeting resources, the
timeline of the repair action.
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Plant Maintenance : Integration with the other modules
Integration with MM Material Reservation, Purchase requests generated through PM work orders
The order release validates the stock reservations and the purchaserequisitions
Integration with FI and CO
The work order is considered as an Internal order, therefore useable as areceiver cost object for maintenance purchases
Types of costs
Human resources based on activity types
Technical resources based on activity types
Stock consumption
Direct purchases
Services
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Financial Accounting : The FI module
FI Financial Accounting
The FI module is used to follow-up :
Accounts Payable : Vendor Accounting
Accounts Receivable : Vendor Accounting
General Ledger Accounting
Inventory Valuation
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Goods
Receipt
Invoice verification
Payment
Invoice withoutcommitment
(e.g. electricity)
Invoice posting
MM Module
FI Module
Purchase
Order
Invoice parking
Invoice
Receipt
Invoice with
commitment
(order)Order
Purchase
Request
Financial Accounting : Invoice Receipt process
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Posting of theinvoice
Receipt of a
goods item
EM/EF 408000
2400 2400
Vendor 401100EM/EF 408000
24002400
MM invoice (PAM activated: Purchase Account Management)
603-Stock variation
32xxxx Stock
24002400
This is the standard SAP posting scheme (for affiliates using MM)
602 Stock purchases
Accounting entries only for PAM affiliates
Inventory is reflected in Controlling
Financial Accounting : Invoice posting scheme
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Posting of theinvoice
Receipt of a
service
EM/EF 408000
2000 2000
Fournisseur 401100EM/EF 408000
MM invoice for a Service
605xxx Service purchases
Financial Accounting : Invoice posting scheme
2000 2000
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FI invoice
Parking: the parking operation creates NO posting in general ledger.
It is just an information or a memo posting
Posting : either using a parked invoice or directly entering an invoice
for posting.
Financial Accounting : Invoice process
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Thanks to the MM-FI Integration, most of the accountingentries related to inventory valuated postings are
automatically generated
The good in transit process has its own specific process.
The postings that still need to be done directly in FI are :
Depreciation on non moving stocks (automatic computaion in
MM, manual posting to be done in FI)
Scrapping and partial sales.
Financial Accounting : Inventory
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Controlling : The CO and PS modules
The CO and PS modules are used to monitor operational
costs, the overhead and projects costs.
CO-PS Controlling & Project System
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Cost Center
Cost Object for analytical postings, most of the time collecting
operational costs, generally the common costs that will be re-
allocated.
The cost centers are emptied :
by sending activity types (human and technical resources)
through additive costs (storage costs),through monthly allocation cycles
Important, the creation of a Cost object is never a minor event. It
has to be considered is relation to a structure change, an
operation to follow, a project phase, a field
Controlling : Vocabulary 1/6
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Work Breakdown Structure Element (WBSe)
Cost Object for analytical postings linked to a WBS project
The WBS can be an operating field or an asset, structured in WBSElements
This structure is done considering the requirements of both thetechnical and the corporate reporting
The WBS Elements are long lasting objects, most of the time onseveral years.
They are the final costs receivers
They have several statuses allowing different actions such asplanning, posting,
They are the receivers of the operational costs (activity,overhead, common costs) linked to production.
Controlling : Vocabulary 2/6
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Internal Order (just for information)
Cost Object used to track short lifecycle operations such as
maintenance action (PM work orders) or long lifecycle (asset
depreciations, large maintenance operations)
The internal orders are intermediate cost object in the cost settlement
cascade done each period end (whether they are statistical or not). They
are settled to Cost centers or WBS Elements each period.
This settlement is handled through settlement rules defined at he
same time as the order master.
Controlling : Vocabulary 3/6
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Cost elements
Primary Cost Elements = P&L G/L account of the FI Chart of account
Secondary Cost Elements = used for analytical postings only, to
transfer costs or revenues from one Cost object to another.
Activity Types
They are used to input activity quantities, in planning and actual, that willbe valuated at a given rate. T allows the transfer of quantifiable costsfrom a Sender Cost Center (provider) to a Receiver Cost Object(consumer)
The price is constant the hole year. The sender Cost Center is monthlyemptied by an actualization of the activity price, based on theconsumptions and the monthly variance.
Business Rule : For a giver Sender Cost Center, there can be ONLY ONEActivity type provided.
Controlling : Vocabulary 4/6
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Allocation cycles
They are used send costs from Cost centers to other Cost Objects,
based on the following criteria : Fixed amounts
Fixed percentages
Variable portions of costs on Cost elements
Statistical Key figures
All these criteria cannot be changed during the fiscal year in cumulativemode, because it will induce instability.
Statistical Key Figures Document
It is the documents linked to the SKF values.
It is a set of receiver values. It is the flexible way to change the allocation
cycles basis. It is the only possible variable parameter useable incumulative cycles.
Settlement rule
Mainly for Internal Orders (exists for WBS Elements, but should beused as WBS are final receivers). It contains the rules along which theinternal order will send its costs to receiver cost objects.
Controlling : Vocabulary 5/6
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Planning preparationAll the tasks related to collecting the information and values to plan
budget, costs and revenues.Tasks related to Cost follow-up and actual realizations
Planning
The support and collector of all the above actions
Budget
Approved expenses planning related to the effective funds
avalibility.
Additive Costs (used only in some affiliates)
Some overhead or common costs can be done through a complex
allocation scheme. The overhead origin is always held in a Cost
Center.
Controlling : Vocabulary 6/6
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WBS Project
CC1
IO2
WO1
WO2
IO1
30%
80%5%
100%
100%
CC2
CC3
100%
CC4
15%Fix costs
Timesheetbased
Analytical structure and allocations
70%
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The Cost Objects
Purchase request
Purchase order
Stock Movements
Invoices andAccounting postingswithout commitment
Labor hours
WBSelement Cost Center InternalOrder
Receiver Analytical Cost Objects
Upstream processes
Allocationcycles
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* K : A type of assignment on cost centre to be filled in on the itemin the purchase requisition or purchase order
Purchaserequisitions
Order Stockmovements
Invoices &accounting postingswithout commitment
Laborhours
Cost center(K)*
Fixed assetsWBSelement
Internalorder
Assignment
Settlement
Assignment on cost centers
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Purchaserequisitions
Order Stockmovements
Invoices &accounting postingswithout commitment
Laborhours
Cost Center Fixed assetsWBSelement
InternalOrder(F)*
* F : A type of assignment on internal order to be filled in on theitem in the purchase requisition or order
Assignment
Settlement
Assignment on Internal Orders
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Purchaserequisitions
Order Stockmovements
Invoices &accounting postingswithout commitment
Laborhours
Cost centre Fixed assets
WBSelement (P)*
Internalorder
* P : A type of assignment on WBS elementto be filled in on theitem in the purchase requisition or order
Assignment
Settlement
Only for CAPEX projects
Assignment on WBS Elements
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Purchaserequisitions
Order Stockconsumption
Invoices & accountingpostings
without commitment
Laborhours
Cost centre
Fixed assets(A)*
WBSelement (P)* Internalorder
* A : A type of assignment on Fixed assetacquired to be filled in onthe item in the purchase requisition or order
Assignment
DepreciationSettlement.
Assignment on Fixed Assets
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The AA module is used to monitor fixed assets (AA)
AA Asset Accounting
Finance Accounting: The AA module
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The AA module
In some affiliates, depending on its size (large Unisup and Salsaaffiliates) this module is integrated with the modules CO and PS
In that case, the Receiver of the Fixed assets information and,later, depreciations, is the WBS element (on CAPEX Structures)
The costs are settled monthly to an asset under construction (AuC)first, and then on final fixed assets at the Asset installation.
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c
MMPR/PO commitments
FIPS
Assignment
Settlement, Allocation cycles(order, activity)
Fixed asset
CATSTime sheets
(*) purchase requisition / purchase order
PM
CO
FI
PS FI AA Integration
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AA Module Assets Accounting
Capitalized expenditure : the investment process using PS
ProjectCreation
WBSe
Characteristics:
. Investment profile
. Linked to an AUC
. Linked to a fixed asset
at installation
. Definition of settlement
rules
Period-endclosing
Fixed AssetInstallation
Asset under ConsCA
Costs
Monthlysettlement
Asset in service
FinalSettlement
Posting of costs on theWBS element
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1 - Creation of a WBSelement (PS) - Creation of the AuC (link with AA)2 - Creation of purchase requisition (MM) and creation of commitment
3 - Creation of Purchase Order (MM) and transfer of commitment to (CO)
4 Good Receipt (MM)
6 Posting preparation (transfer from the expense account to AUC account) -after Cutback
7 Settlement in Fixed Asset
8 Definitive Fixed asset accounting, movements (AA)
9 - Depreciation (AA)
10 - Closing (AA)
The different steps towards capitalization
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The JVA module is used to monitor the accounting withthe Associate Partners
JVA Joint Venture Accounting
Finance Accounting: The JVA module
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Balancesheet
accounts(1 to 5)
P&Laccounts(6 to 7)
Secondary costelements Class 8
Primarycost
elements(6 to 7)
IntegrationJV(1 to 8)
FI CO/PS JVA
SAP JVA philosophy
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Running Operations Results
IO
or
WO
Cost Centers WBSOrdersObjects:
EX
TERNAL
EXPENDITURE
Personnel
Environt
DF
Appro
s
SI Drilling
DAP
DF
Procurt.
IS
Ope-ratedworks
100%
Non-opd
works
E%
Partners
E%
CAPEX /OPEX R
ECETTES
Group
E%CAPEX /
OPEX
Group
Non-opdworks
JVA
CUTBACK
Analytical posting flows
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The JVA module collects all the FI and CO posting among
Joint Ventures = AssociationAll the FI entries are linked to a Joint Venture through its cost object
Each Cost object (cost centre, WBS element, internal order) is assigned to only oneJoint Venture
Some postings and processing JVA specific also generate
FI and CO postingsCash Calls
The allocation of exchange currency differences to the relevant JV
Venture Bank Switching (VBA): verifies that the expenses have been effectively paidthrough the relevant JV (bank account linked to the JVs) and makes the necessaryfunds transfers cross-joint venture to correct if needed
Cutback: invoices the costs to each partners according to its % share in each JV
Netting: automatic clearing and posting of the balance in the partner accounts (Clientand Vendor accounts). Its clears cutback and cash-calls
Parent Company Overheads
SAP JVA philosophy
Master data Operational and Functional requirements
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Companycode 1
JOA *
3
The partners are created as Vendors and Customers
They are then linked to the JV in which they areassociatedJV partners 2
EquityGroup(s)
Relative equity shares of the JV partners
Operator equity share (TOTAL)
Funding Currency
3
Joint Venture(Field, platform, etc.
4
EquityType(s)
Mgt. Of the Equity Types in the JV
Capture of the Equity Group in the JOA
Validity Date of the equity type
Mgt. of the "Inter-company Venture"
Billing Currency
Activation
4
Cost Centers WBSe Internal orders
5
Cost ObjectsEach cost object must mandatory be linked to
a Joint Venture
a Recovery Indicator (RI)
an Equity Type
an Object type
RecoveryIndicator
B
Object type
A
Master data, Operational and Functional requirements
* Branch or Establishment
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JVA master data: some definitions
Each cost object is linked to:
The Joint Venture and an Equity Type (participation class)
The Recovery Indicator determines whether or not the costs received a this
Cost object can be re-invoiced or not to the partners (through the cutback)
BI Billable
CP Corporate
NB Non BillableCB Cutback (posting of partner invoicing)
the object type classifies a cost object as Capex or Opex (item of JVA reporting)
Class (JIB) code for JVA print management (details of costs invoiced,
invoicing to partners)
Sub-class A (JIBE) subcode, for managing JVA printing
(details of the costs invoiced, invoicing to partners
O P S h
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Operator as Partner Scheme
JV2o
JV1o
Common JV
Structure costs
Exploration of
license "A"
Common JV Operating JV
JV1c
JV2c
Exploration of
license "A"
Operation costs
of field "B"
JV contract ant
Sole JV
Sole costs
Sales
Billing to
partners
Operation costs
of field "B"
Non operated JV
Non operated activity
Depreciation
Billing from
partners
Assets
P
r
of
i
t
&
L
o
s
s
SalesDepreciation
Assets
100 % 100 % Quote-part
Operator as Operator Scheme
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Operator as Operator Scheme
JV2o
JV1o
Common JV
Structure costs
Billing to
partners
100 % 100 %
- Partner share
Exploration of
license "A"Assets
Non operated JV
Non operated activity
Sales
Depreciation
Sales
Depreciation
- Partner share
Operation costs
of field "B"
Sole JV
Sole costs
Common JV Activities
Billing from
partners
Assets
JV (Operator) share
Profit & Loss