sap fi and controlling overview
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Copyright IBM Corporation 20031
SAP R/3
F inancial Accounting & Controll ing
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Copyright IBM Corporation 20032
Financials and controlling
SAP has two distinct modules to handle the financial and management reporting
for an enterprise
FI Module (Financial Module)
CO Module (Controlling Module)
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SAP - FI Module
The Financial Accounting (FI) application component of SAP fulfills all the
requirements that must be met by the financial accounting department of an
organization.
The Financial Accounting module of SAP supports reporting to External bodies
and stakeholders.
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SAP - Controlling Module
Controlling provides information for management decision-making. It facilitates
coordination, monitoring and optimization of all processes in an organization.
Apart from documenting actual events, it also provides for variance analysis
comparing actual with budgets.
Controlling (CO) and Financial Accounting (FI) are independent components in
the SAP system. All data relevant to cost flows automatically to controlling
module from Financial Accounting.
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Record, Recognize, & ReportAccurate and Timely FinancialStatements- General Ledger
- Financial Statements- Accounts Receivable / Payable
- Fixed Assets
mySAP Financials - Accounting
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Account and Document Analysis
Drill down
Line layout can bepersonalized
Account Totals
Single Items
Explanation of document using: Proof of origin Complete document
environment Link to optically archived
original
Document Overview
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Balance Sheet / Profit and Loss StatementDiverse list layout
Navigation
Any number ofhierarchies
Conversion to otherformats
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Accounting
Controlling
Integrated Accounts Payable Accounting Process Steps
Payment Cashedchecks
Purchasereq.comm.
Provision.actual
Purchasing
Purchaseorder
Invoicereceipt/parking
Purchaseorder comm.
Actual
Vendor /Release/
Gen.Ledger
Generalledger
GoodsreceiptPurchasereq.
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Accounting
Controlling
Reminder PaymentCreditreview
Customer
Gen. ledger
Profitabilityaccounting
Integrated Accounts Receivable Accounting Process Steps
Sales and Distrib.Incoming
orders
Goods
issue Billing
Credit rev.
Gen. ledger
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Accounts Receivable
Real-time integration with General Ledger
Consolidation of Receivables across regions
Work lists to enquire on balances of multiple customers
Control account cannot be posted to in other modules ensuring reconciliation
with the General Ledger
Flexible credit control
Tracking of bank guarantees and other statistical postings; advances and
security deposits
Management of one-time-accounts
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Useful Lifeof the Asset
Fixed AssetLife Cycle
Capital InvestmentPlanning
ReplacementAcquisition
Asset Procurement
Fixed Asset Life Cycle
A t M t I t t M t
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Planning andBudgeting
Investment proposals
Planned costsAnnual budget
Approved budget
Active availability control
Realization
Projects
OrdersPlanned/actual
commitments
Settlement
Investmentproposal
Budgetingand planning
Investment Activation andconclusion
Asset Management Investment Management
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Assets at a Glance: Asset Explorer
Overview of all valuationareas
Reference to relatedobjects
Complete analysis ofperiod and annual values
Link to asset master
record
Link to depreciationcalculation
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SAP BW
Document Database
Correlations in Accounting
Controlling
Cost center
Project
Profitability analysis
Internal order
Consolidation
Vendor
Customer
HumanResources
Fixed Assets
Material
Subsidiary
Ledger
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SAP R/3 - Controll ing
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EC-PCA
ProfitCenterAccounting
CO
FinancialAccounting
FI
Internal AccountingCost Accounting
Management AccountingFlexibility
Tax
audit
External AccountingFinancial StatementsLegal Requirements
Controlling
Financial & Cost Accounting: External v/s Internal
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ProfitabilityAnalysis
Business
Unit
Profits
PCA
Market
Segment
Report ing
PA
ProductCosting
Components of Controlling
Overhead CostControlling
CostCenters
Internalorders
Different Methods
Mass Process Make to order Cost of Period
Cost of sales
Controlling
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CO Components and Value Flows
Product CostControlling
Profitability Analysis
ProfitCenter
Accounting
HumanResources
Profitabilitysegment
Financial
AccountingAsset
RevenuesFI
S&DMaterials
Management
Expense
Overhead Cost Controlling
Cost centers
Activitytypes
Salesorders
Projects
Warehouseproduction
Internalorders
Materialvaluation
Cost Element Accounting
Production
COPA
COOM
COCEL
EC-PCA
COPC
HR MM SDPP
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Overview of CO Components
Overhead Cost Controlling:
Cost Center Accounting
Internal Orders
Product Cost Controlling:
Product Cost Planning
Cost Object Controlling
Actual Costing/Material Ledger
Profitability Accounting
Profitability Analysis
Profit Center Accounting
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Overhead Cost Controll ing
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Overhead Cost controlling
Overhead Cost Controlling component enables you to plan, allocate, control,and monitor overhead costs
Planning in the overhead area, you can control costs and evaluate plan
against actual overhead costs
All overhead costs are assigned to the cost centers where they were incurred,
or to the jobs that triggered them, in the financials module and is posted in the
controlling module automatically.
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Overhead Cost Controlling
Product CostControlling
ProfitCe
nterAccounting
Overhead Cost Controlling
Internal
orders
COPC
COOM
COPA
EC-PCA
Transaction-based postings
- internal cost allocations
- activity allocations- planning of costs
- plan/actual comparisons
- actual/actual comparisons
Profitability Analysis
Cost Element Accounting
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Cost Center Accounting
Detail monitoring of cost.
Assigning costs to cost centers lets you determine where costs where they
were incurred .
If you plan costs at cost center level, you can check cost efficiency at the point
where costs are incurred. ( Actual Vs Plan)
Prepares base data to valuate semi-finished and finished products in Product
Cost Controlling (CO-PC), and to calculate contribution margins in ProfitabilityAnalysis (CO-PA).
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PrimaryCost
Element
G/LAccount
FI COAutomaticInterface
Primary Cost Elements
Expenses
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Cost Center Hierarchy
Company
Region - North Region - Central
Cost Center 1Cost Center 2Cost Center 3.
Division
Region - East Region - West Region - South
Division Division Division Division Division Division Division
CC Group 1 CC Group 1 CC Group 1
Cost Center 4
Cost Center 5
Cost Center 6
.
CC Group 4 CC Group 5 CC Group 6
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Internal Orders
Internal orders are used to plan, collect, and settle the costs of internal jobs
and tasks.
The SAP system enables you to monitor your internal orders throughout their
entire life-cycle; from initial creation, through the planning and posting of allthe actual costs, to the final settlement
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Product Cost Controll ing
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Product Cost Controlling
OrderMaterial $Prod. Costs $OH Costs $Proc. Costs $Total ...
Plan
Debit
Actual
Variance
Periodic Actual Prices
Multiple Currencies
Overhead
Variances,
Settlement
Product Cost PlanningStandard Cost Estimate
Preliminary CostingSimultaneous Costing
Actual CostingMaterial Ledger Period-End Closing
Multilevel Material Costing
Simulation Costing
Multiple Valuations / Currencies
Standard Price
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Profitabi l i ty Analysis
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Basic Concepts of Co-PA
Value Fields
Sales Region NorthProduct Prod1Product Group Electronics
Customer Cust1Customer Grp WholesaleState IllinoisSales Rep Miller
Characteristics
Revenues 800Sales Deducs. 100Expected Frght 150COGS 650
RevenuesSales Ded.
COGS
Food Bicy. Elec.
PROD. GROUP
REG
ION
S
N
W
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Costing based Profitability Analysis
Operating
Concern
Characteristics
e.g., Market segmentsValue Fields
e.g., Sales Revenue
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Profitability Analysis -An External View
Company Market
Billing DocumentSD
Profitability AnalysisCO-PA
Key Sales Figures:Revenues, Cost of Sales...
Market Segments:Customer, Product,Product Group,Distribution Channel
CO-CO-PAPA
SD
The goal of CO-PA is to determine the p rof i tabi li ty o f m arket segments:
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Profitability Analysis
PS
FI
COSD
PP
Operating concern
REGION
CharacteristicsMarket Segments
Company Code
Sales Organization
Customer
Product
Value FieldsG/L Accounts
Quantities
Revenues
Sales Deductions
Cost of Goods Sold
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Basic Report
CharacteristicValues
Key Figures
Revenue CM 1 CM 2NorthEast
South
Region
You select the desired variables, characteristics, and key figures.
The selected characteristics form the dimensionsof a multidimensional "data cube".
.
Step 1: Identify which type of report is to be created
Step 2: Select the characteristics to be analysed
Step 3: Select the key figures to be analysed
Step 4: Specify value limitations for the variables
Step 5: Select the Output type to be used to display the report
Step 6: Specify miscellaneous items, s uch as print set-up(s)and message reaction
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DetailList
Graphics
DrilldownList
Reporting
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Thank you