bwp best practice managerial accounting

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SAP Solution in DetailmySAP ERP Financials

BEST PRACTICE MANAGERIAL ACCOUNTING WITH mySAP™ ERPFINANCIALS



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mySAP ERP Financials: Your Business, Your Future, Your Success . . . . . . . . . . . . . . . . . . 4Do Your Managerial Accounting Tools Provide the Insight You Need to Succeed?. . . . . 5Completely Integrated. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

When It Comes to Cost Accounting, SAP Has You Covered. . . . . . . . . . . . . . . . . . . . . . . . . 6Overhead Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6Activity-Based Costing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6Product Costing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Profit Center Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Investment Management. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7Profitability Analysis. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

The Right Foundation for the Right Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8Transparency of Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8Close to Information Sources. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8A Best Practice Approach to Reporting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

People Productivity at the Top . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9The Business Unit Analyst Role . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9The Line Manager Role . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

Innovative Planning and Analytical Support . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Express Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Business Planning and Simulation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10Analytics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

Increase Transparency, Improve Analytics, Manage Performance and Growth . . . . . . . 12

Setting the Path for Intelligent Growth and Sustainable, Competitive Advantage . . . . 13

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CONTENTS



mySAP™ ERP is the world’s most complete enterprise resourceplanning (ERP) solution. It can provide your organization withthe strategic insight and flexibility you need to succeed. WithmySAP ERP, your enterprise can improve productivity andefficiency by automating end-to-end business processes andextending those processes beyond the enterprise to yourcustomers, partners, and suppliers. In addition, SAP is commit-ted to innovation and can support your organizational growthwith flexible, scalable systems.

For effective financial management, the mySAP ERP Financialssolution delivers a comprehensive platform for all of youraccounting and managerial reporting needs. Flexible enough tosupport global organizations of all sizes and in all industries,mySAP ERP Financials is an essential building block of your

enterprise software business strategy, providing a solid founda-tion to expand your business and to gain insight into everyaspect of your enterprise.

Powered by the SAP NetWeaver® platform, an innovativeintegration and application platform that enables change, man-agerial accounting functionality in mySAP ERP Financials uti-lizes a robust data warehouse to streamline planning, acceleratecost assignments, and power sophisticated analytics. The SAPNetWeaver platform is also the foundation for Enterprise Ser-vices Architecture, which supports the flexible presentation of data regardless of its origin through portals and reports,improving data usability and management insight.

mySAP™ ERP FINANCIALS: YOUR BUSINESS, YOUR FUTURE, YOUR SUCCESS



Your company faces tough challenges in a global market. Oftenstruggling to collect, analyze, and report on financial and man-agerial accounting data, you know that real-time data is essen-tial to make informed decisions to sustain growth. A strong anddisciplined approach to managerial accounting creates a betteropportunity for you to understand performance, respond tocompetitive threats, and capitalize on investment opportunities.

With the managerial accounting functionality in mySAP ERPFinancials, your enterprise can collect, assign, and analyze coststo evaluate the profitability of markets, channels, products, andcustomer segments. The result? Your managers get the detailedinformation they need to proactively manage global businessperformance, profit, and growth.

By improving and innovating cost accounting processes,mySAP ERP Financials enables you to:• Collect overhead, direct, and indirect costs at the event level• Assign costs to cost structures in a clear, traceable manner• Follow a best-practice, structured approach to cost

assignments from overhead management down to theproduct or market segment

• Drill down into supporting events and documents fromhigh-level, operational results

• Analyze profitability by product, market, customer, service,or channel segment

• Work from the same set of numbers for both financial andmanagerial accounting

• Hold managers at all levels in the organization accountablefor efficient and effective use of resources

Completely Integrated

Using the managerial accounting functionality within mySAPERP Financials, you can valuate and record financial data for allyour cost- and revenue-related reporting needs. Because SAPfinancial and managerial accounting functionality is integrated,

your company’s analysts and line managers work with the samedata as your financial accountants. That consistency ensureseasily reconciled reports. Because managerial accounting is alsotightly integrated with the logistical and operational applications

of mySAP ERP, you can obtain detailed information on coststructures and profit margins in real time with minimal effort,so you always have accurate cost information when you need it.

DO YOUR MANAGERIAL ACCOUNTING TOOLS PROVIDE THEINSIGHT YOU NEED TO SUCCEED?

A History of Managerial Accounting Best

Practices

H.G. Plaut’s Grenzplankostenrechnung (GPK) method-

ology, a disciplined approach to managerial accounting,

was introduced in 1948 and still provides the foundation

of modern managerial accounting practices worldwide.

mySAP™ ERP Financials provides state-of-the-art

managerial accounting functionality that is based on

GPK, extended with activity-based costing (ABC), best

practices, and other leading methodologies. SAP is

dedicated to innovation, and its leading-edge managerial

accounting functionality controls cost, helps manage

profits, and provides critical information to managers so

they can make informed decisions.

To learn more about German accounting best practices,

please read the Strategic Finance (Dec 2004) article

“Lessons from German Cost Accounting” by Paul Sherman

http://www.imanet.org/ima/docs/2800/2800.pdf

Key Functions

Key functions in managerial accounting with

mySAP™ ERP Financials include:

• Overhead management

• Activity-based costing

• Product costing• Profit center accounting

• Investment management

• Profitability analysis

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mySAP ERP Financials flexibly supports virtually any cost-accounting methodology for managerial accounting – fromsimple overhead allocation to activity-based costing and more.With this approach, you can use the methodology best suitedfor your industry to reduce the cost of goods sold or operatingcosts, increase production and process efficiency, maximizecustomer profitability, and improve inventory visibility. Buildingon a solid foundation of best practices, SAP delivers transparent,drillable, and accurate cost-accounting information, ensuringthat your managers have the relevant cost information theyneed to improve performance.

Overhead Management

mySAP ERP Financials assigns overhead costs to different costobjects and covers for complete overhead management, includ-

ing cost center accounting and internal order accounting.

Cost center accounting functionality allows you to allocateoverhead, so you can plan, assign, and aggregate costs by coststructures. You can easily handle complex allocations and costdistributions by assigning secondary costs according to specificdrivers or values. Because financial accounting allows for theentry of managerial accounting objects by expense postings, forexample, integration is ensured and the values are synched inboth areas. You can readily trace all costs from the source eventthat generated the cost to the final assignment to a product,segment, or channel, ensuring transparency and clear audittrails. In addition, cost center accounting functionality allowsyou to compare and analyze actual versus planned costs and usesophisticated functions for completing detailed variance analysis.

With internal order accounting functionality, you can useinternal orders to plan, collect, and settle the costs associatedwith internal jobs and tasks. You can monitor internal ordersthrough their entire life cycle – from initial creation throughthe planning and posting of actual costs to final settlement and

archiving. And you can understand the true cost of internal jobs or use it to isolate costs associated with internal projects,such as marketing campaigns or vehicle fleet maintenance.

Activity-Based Costing

Supporting the premise that every business process representsan activity with identifiable costs, you can embed activity-basedcosting within mySAP ERP or use it with the SAP NetWeaverBusiness Intelligence (SAP NetWeaver BI) component. The ABCfunctionality supports various methodologies for assigning coststo cost objects. These methods range from pro rataallocationsof period expenses to causal cost assignments using driverstracked in mySAP ERP. Ensuring that you can execute even themost complex allocations, template allocations can processall driver quantities coming from logistics and ERP executionsystems, combine them with any additional assigned costs, andenable the fair assignment of costs to activities. Fully integratedwith the logistics system, activity-based costing readily supportsthe use of operational cost drivers, such as nonstock componentsin the bill of material (BOM) or the number of loans handledby a branch.

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WHEN IT COMES TO COST ACCOUNTING,SAP HAS YOU COVERED



Product Costing

mySAP ERP Financials provides detailed information onproduction costs so you can successfully manage your productportfolio. Combining information from logistics – such asBOMs and routings – with cost accounting, product-costingfunctionality calculates the cost of goods manufactured (COGM)and the cost of goods sold (COGS) at each step of your produc-tion process. Because of the strong integration with ERP logisticscomponents, you can calculate the standard and actual costs forstock valuation, which supports regulatory requirements in bothprocess production and discrete manufacturing environments.

Profit Center Accounting

Profit center accounting functionality helps you determine theprofit for internal areas of responsibility using either period

accounting or a cost of sales approach. Profit center accountingfunctions set the transfer prices within your company, value theinternal exchange of goods, or facilitate consolidation and theelimination of intercompany profits and losses. Because all busi-ness transactions that affect profits are reflected in both thegeneral ledger in mySAP ERP Financials and with profit centeraccounting functionality, you can analyze the profitability of even the smallest unit of responsibility. You can even createbalances and profit-and-loss statements by profit centers toprovide managers with the information they need – at the levelthey require – to make informed decisions.

Investment Management

Investment management functionality supports your entireinvestment process from initial concept to the installation of acompleted asset. The process begins with the creation of anappropriation request and, if approved, the structured informa-tion is transferred into an internal order, and the project begins.mySAP ERP Financials uses embedded investment management

functions, such as net present value (NPV) calculations andplanning, to help support your decision-making process. Col-lecting information on all the objects linked to the hierarchicalstructure helps organize your investment program and enablesglobal budget control and a structured, detailed view of largerinvestments. And integration with fixed asset accounting inmySAP ERP Financials allows the software to automaticallycreate a fixed asset master record to use during construction.You can then apply the appropriate capitalization method oncethe asset is completed, significantly streamlining the accountingprocess for asset creation.

Profitability Analysis

As the last step in the managerial accounting cycle, profitabilityanalysis scrutinizes the revenues and costs assigned to your

market segments. You can use the analysis to evaluate marketsegments by product, customer, order, or strategic businessunit, such as sales or distribution center. This multidimensionalapproach allows a rich analysis of your market opportunitiesand profit center performance. Layering on COGS from productcost accounting allows you to construct a complete contributionmargin model and profit-and-loss statement.

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Reliable management accounting is a cornerstone for effectivedecision making throughout your organization. Fundamentalto managerial accounting is the ability to collect, analyze, anddeliver cost information and use it to evaluate the profitabilityof business segments. Managerial accounting with mySAP ERPFinancials leverages best practices and superior technology tobring reporting closer to the information source and to deliveraccurate, rapid, and transparent cost information.

Transparency of Information

Reporting is the gateway for management to explore the prof-itability information created by managerial accounting. Withmanagerial accounting in mySAP ERP Financials, all reportshave drill-down functions that allow you to track costs back tothe source events – no matter where the cost originated. This

transparency helps you answer questions and better understandthe performance of specific business units. mySAP ERPgenerates both out-of-the-box and customized reports, eachdelivering on the fundamental principles of transparency andtraceability.

Close to Information Sources

Tightly integrated with SAP NetWeaver, managerial accountinginformation is stored in SAP NetWeaver BI, which, in turn, directlyaccesses ERP data, keeping managerial accounting informationcurrent and in synch with financial accounting informationat all times. With SAP NetWeaver BI, you can perform multidi-mensional analysis, drill down from an aggregate view intosingle line items, and access events in any source system, suchas logistics, HR, or finance.

A Best Practice Approach to Reporting

Using online analytical processing (OLAP) technology, SAPNetWeaver BI delivers extensive production, distribution, andanalysis functionality, ensuring quality and accurate reporting.Leveraging ready-to-use data extractors to quickly and easily

deliver technical content for regulatory and managementreporting and queries, SAP NetWeaver BI reduces the timerequired to produce reports. Specific content is available foroverhead management, product costing, profitability analysis, andprofit center accounting – all configured to meet regulatoryreporting standards.

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THE RIGHT FOUNDATION FOR THE RIGHT DATA



As the first completely Web-enabled managerial accountingpackage, my SAP ERP Financials increases the efficiency of everyfinancial role within your organization. SAP’s innovative user-centric portal interface ensures maximum user acceptance,collaboration among business unit analysts and line managers,and rapid and transparent information flow.

By combining global self-services with expert user options – such as exception handling, analytics, decision support, andcockpits – the portal functionality within mySAP ERPFinancials appeals to all levels of users. Intuitive design, familiarnavigation, and a consistent user interface allow analysts andline managers to easily access the system through the portal andto complete tasks faster with minimal training. Portals includededicated content for specific roles and responsibilities – all

aimed at improving user productivity. mySAP ERP Financialscontains two central roles related to managerial accounting:the business unit analyst and the line manager.

The Business Unit Analyst Role

The primary function of your business unit analysts is to moni-tor the key performance metrics and alerts of business units.Analysts also assign and monitor budgets, request correctionpostings, and view and request changes to business unit masterdata. As a central point of access for users, work centers collectand coordinate user interaction, tasks, and alerts. SAP’s businessunit analyst portal contains four separate work centers:• Work overview:The work overview helps your business analysts

monitor the variances and critical postings in their areas of responsibility. Analysts receive rule-based alerts from the samevariance and key performance indicator (KPI) data used bythe line manager. This active alerting mechanism focusesyour analysts on problem areas, provides embedded analyticsfor rapid problem resolution, and improves collaborationwith the responsible line manager.

• Master data:mySAP ERP enables administration of master

data. Analysts can use Adobe PDF forms to collectinformation for internal service requests and then processrequests via master data administration.

• Planning:The planning work center integrates all planningprocess controls and launches the new express planningfunctionality in mySAP ERP.

• Analytics:The analytics work center optimizes report cycletimes by prepopulating reports with contextual informationfrom work centers. Business unit analysts choose an object inthe work center as the basis for creating an analytical report,relying on personalized lists to streamline the process.

The Line Manager Role

Self-services for managers lets them complete complex andcompany-wide business processes without having to contact thecentral IT group for help. This streamlines the completion of both human resource and budgetary activities and allows yourmanagers to set rules for critical budget areas. Because the soft-ware is designed to make gathering budget data easier, yourmanagers can focus on more strategic activities – such asapproving specific line items for travel or the use of external

resources – while taking full responsibility for the budgetprocess. Like the business unit analyst role, the line managerrole organizes work around five structured work centers:• Work overview:This work center uses a universal work list to

organize tasks, alerts, notifications, and items to be tracked. Acalendar reminder of important dates, an attendance moni-tor, and a key performance figure monitor – all accessed froma central location – keep managers abreast of daily activities.

• Budget:This work center notifies managers when a budget hasbeen exceeded or if unplanned expenses are posted to theircost centers. Additional monitors help track and analyze theassets and equipment assigned to cost centers.

• Team:The team work center highlights pertinent HR information, such as headcount, illness rate, and calendarviews. It also helps organize recruiting and hiring activities,such as open positions and candidate evaluations.

• Planning:The planning work center provides access to bothcompensation planning and the express planning function,which brings together the various input factors on the budget – from headcount, travel, and training to assets and strategyalignment. The express planning function then guides man-

agers through the stages of the planning process, providingstatus information along the way.• Project:The project work center tracks the budget, staffing,

and scheduling of projects. The work center also organizesrequests for projects and budget transfers, and it supports thepurchase of external services for projects.

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PEOPLE PRODUCTIVITY AT THE TOP



Express Planning

In a typical organization, planning can be painfully slow andexpensive. Consolidation steps are complicated to execute, andthe tools – including Excel worksheets – uncomfortable to use,making collaboration difficult. The express planning functionin mySAP ERP Financials was designed explicitly to simplifyplanning for occasional users. A dedicated framework thatautomates and controls the planning process, express planningeasily collects information and enables better communicationand collaboration. To further streamline the planning process,the express planning function implements process automation,saving valuable time and making financial results more timelyand meaningful. The function is embedded in the portal andenhances planning tasks with dedicated features for workflowstatus and communication, qualitative planning, and goal

setting, as well as complete documentation.

Express planning functionality begins with the use of collabora-tion rooms to dispatch and control planning tasks. Businessunit analysts send messages from the collaboration room to allplanning participants, asking them to complete their planningtasks. After receiving the information via e-mail, planning par-ticipants have a direct link to the current scenario in the expressplanning framework. The framework is designed to supportusers by providing specific guidance that leads users through thevarious planning steps. Users can view the status of individualtasks, while the central planning administrator can review theprogress of every participant in the process. Participants can postcomments for any entered value, improving communicationand collaboration while eliminating unnecessary questions.

Business Planning and Simulation

Integration, analytics, and simulation are the foundation forbusiness planning and simulation with mySAP ERP Financials.You can use business planning and simulation functions tocreate powerful planning applications and to integrate planningdata from different systems throughout your organization – from cost center to investment management to financial state-ment planning. Based on the OLAP engine of SAP NetWeaver BI,SAP offers many sophisticated tools to manipulate and transformplan data so you can create powerful simulations and analyticalexercises. You can also use it to plan and simulate future quan-titative and qualitative targets.

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INNOVATIVE PLANNING AND ANALYTICAL SUPPORT

Figure 1: Express Planning with mySAP ERP Financials



Analytics

The challenge for business analytics is to integrate informationfrom several sources – such as ERP, BI, and transactionalsystems – to gain greater insight, guide operational decisions,and form business strategies. At the business unit level, youcan use analytics to identify key items, such as your main costdrivers or business units that are performing below plan.

The SAP® Analytics application aggregates all relevant businessdata from internal, external, syndicated, and real-time sourcesto deliver a comprehensive view of your organization and itsperformance. Delivering actionable insight within the context of the business process, SAP Analytics permits seamless integration

of analytical, transactional, and collaborative steps. The flexibleanalytics software easily adapts to your business and market,offering transparent, drillable calculations and comprehensivereports that highlight product and customer profitability.

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An Express Planning Example:

Cost Center Planning

Express planning functionality for cost centerplanning enables you to:

• Review the current cost center situation,

including areas of responsibility, equipment,

and cost elements

• Create internal service requests to ask for

modifications to the cost center assignments

or master data

• Review planning objectives, including global

and individual targets, which are displayed ina dynamic Adobe form

• Document verbally planned activities using

interactive forms based on Adobe software

• Enter costs at the cost element level and

headcount at the job level

• Enter cost drivers automatically linked to

resulting costs

• Review the status of planning steps and close

the process by sending plans to business unit

analysts for reviewFigure 2: Highlighting a Blocked Order with SAP® Analytics



INCREASE TRANSPARENCY, IMPROVE ANALYTICS,MANAGE PERFORMANCE AND GROWTH

Dimension Feature

Overhead management • Automatically assign simple and complex costs to cost centers, internal orders, or business processin a structured, traceable manner

• Leverage best practice cost-accounting methodologies for deeper insight into variances, capacity,and absorption models

• Improve the accuracy of internal job costing• Complete variance analysis to understand cost overages

Activity-based costing • Use template allocations to easily execute complex allocations• Leverage full integration with logistics and operational systems to assign accurate operational costs

Product costing • Provide detailed information on production costs• Calculate COGM and COGS at each step of the production process• Support product costing in both process and discrete manufacturing environments

Profit center accounting Management • Set accurate transfer pricing to better value the internal exchange of goods• Improve management consolidation and elimination of intercompany profit and losses• Analyze the profitability of the smallest unit of responsibility and hold employees accountable

Investment management • Utilize embedded technologies to streamline net present value calculations and planning• Automatically create a fixed asset master record during construction and capitalize asset underconstruction

• Save time by transferring information from appropriation requests into an internal order to beginthe project

Profitability analysis • Generate greater insights from multidimensional analysis of market segments by product, customer,order, or strategic business unit

• Adapt analysis to multiple businesses and markets



With more than 26,000 installations worldwide, mySAP ERPFinancials is the most financially sound investment for yourbusiness. Regardless of your organization’s size, mySAP ERPFinancials provides a platform for growth, a financial solutionthat can support global business requirements in virtually anyindustry, and a solid framework for accurate, integrated, andtransparent cost accounting.

For additional information on how mySAP ERP Financials givesyou a competitive advantage with comprehensive support formanagerial accounting and a solid foundation for sustainedgrowth, visit our Web site at www.sap.com/financials .

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SETTING THE PATH FOR INTELLIGENT GROWTH ANDSUSTAINABLE, COMPETITIVE ADVANTAGE



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