AC040_EN_Col92_FV_Part_A4 (第12页)

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AC040 Lesson: Profit Analysis in Management Accounting

Figure 161: Profit Center Data

TheBasicDatasectionoftheprofitcentermasterrecordincludesthreefields: the

nameofthepersoninchargeoftheprofitcenter, thedepartmentname, andthe

profitcentergroupofthestandardprofitcenterhierarchy.

ByselectingtheLockindicator,youcanpreventtheprofitcenterfromreceiving

any postings. The lock is valid for the specified validity period. If a locked

profitcenterisassignedtoanobject(suchasacostcenter,productionorder,or

internalorder) andapostingisattemptedtothatobject, thesystemdisplaysan

error message and does not post the data.

By using the buttons on the profit center master data screen, you can access

additionaldatawhereyoucanenterotherinformationabouttheprofitcenter,such

asanaddress, telephonenumber, or fax number.

Data Flow to Profit Center Accounting

WhenyouinstallProfitCenterAccounting,youassignaparticularprofitcenterto

eachobjectforwhichcostsorrevenuesareincurredinyoursystem.

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Figure 162: Profit Center Assignments

Whenthedataispostedtotheoriginalobject,thesystemautomaticallypoststhis

data to Profit Center Accounting. In this way, the actual data for the assigned

objects in Profit Center Accounting is updated. You can also do the same for

planningdata. However,thisdatacanbederivedalternativelyasasummaryfrom

planningintheManagementAccountingcomponents,ifrequired.

Costcenters,businessprocesses,internalorders,projects,productionorders,and

costobjectshavefieldsforprofitcenterassignmentsintheirmasterrecords.

Aproject,forexample,theconstructionofacrane,normallyaffectsmorethanone

profitcenter(designofthemotor,buildingthechassis,andsoon). Thedifferent

operatingstructures–WBSelement,networkheaderandnetwork–cantherefore

be assigned to separate profit centers.

Whentheprofitcenterassignmentisdeterminedinthesalesorder, therevenue

postingsaretransferredtoProfitCenter Accounting.

Profitability segments do not have a master record. A profitability segment

combinescharacteristicssuchascustomer,product,plant,ordistributionchannel.

The profit center isalways one of the characteristics. Theprofit center can be

derivedautomaticallyfromthematerialandplant,orfromothercharacteristics.

You can also enter it manually.

Fixedassetsareassignedtoprofitcentersindirectlyusingthecostcentersstoredin

thefixedassetmasterrecord. Thismeansthataprofitcenteristhesummaryofall

postedvaluesforallassignedaccountassignmentobjects. Additionalallocations

between the profit centers are possible.

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AC040 Lesson: Profit Analysis in Management Accounting

Figure 163: Data Flow to Profit CenterAccounting

Beforeyoucananalyzeyourprofitsbyprofitcenter,thesystemmustsummarize

alltheprofit-relatedpostingsinProfitCenterAccounting.

ThefollowingdataistransferredtoProfitCenterAccounting:

1. Allpostingsforrevenueandcostelements(assignmenttotheprofitcenter

usingtheManagementAccountingaccountassignmentobject)

2. Expenseandrevenueaccountsthatarepostedtousinglogisticstransactions

3. Balancesheetaccountsandotherexpenseandrevenueaccounts(optional)

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Figure164: BalanceSheetItemsinProfitCenterAccounting

Ifyouassignbalancesheet itemstoprofit centers, theprofit center manager is

responsiblenotonlyfortheprofitcenter'soperatingresults,butalsoforitsfixed

assets. Profitcenters,therefore,canalsobeusedasinvestmentcenters. Youcan

alsocalculateadditionalkeyfigures,suchasreturnoninvestment.

Youcantransferthefollowingbalancesheetitemstoprofitcenters:

• Fixedassets(acquisitioncostsandaccumulateddepreciation)

• Materialstocks(rawmaterials,semifinishedproducts,andfinishedproducts)

• Work in process

• Payables and receivables

Hint: You can transfer payables and receivables during period-end

closing only with a special program.

Overheadcostsareusuallyallocated(assessedanddistributed)duringperiod-end

closing. ThisoperationnormallytakesplacedirectlyinManagementAccounting

andisreflectedintheProfit Center Accountingdata.

Ifyourprofitcenterhierarchycontainsaserviceoranallocationprofitcenter,you

mightalsoneedtoassessordistributethecostsinProfitCenterAccounting.

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AC040 Lesson: Profit Analysis in Management Accounting

Figure 165: Distribution and Assessment

Undercertaincircumstances,youmustalsoallocaterevenuesandsalesdeductions.

You can do this in Profit Center Accounting.

One of the main uses of distribution is to distribute balance sheet items (raw

materials,fixedassets,andsoon)thatwereoriginallypostedtoaprofitcenterand

thatnowmustbedistributedtovariousreceiverprofitcenters.

Assessinganddistributingprofitcenteraccountingdatamakessenseonlyifall

period-endclosingoperationshavebeencompletedinthecomponents(Financial

Accounting, Management Accounting, sales order management, materials

management)thatsupplyProfitCenterAccountingwithdata.

DistributionandassessmentareperformedjustasinOverheadCostManagement,

buttheyapplyonlytoProfit Center Accountingdata.

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Menu Paths for Profitability Analysis in Management Accounting

Action Menu path

Display line items in Accounting → Controlling → Profitability

ProfitabilityAnalysis Analysis→ActualPostings→DisplayLine

Items

Run report in Profitability .Accounting→ Controlling →Profitability

Analysis Analysis→InformationSystem→Execute

Report

Runplan/actualcomparisonfor Accounting→Controlling→Profit Center

profit centers Accounting → Information System →

ReportsforProfitCenterAccounting→List

Oriented Reports → Profit Center Group:

Plan/Actual/Variance

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Action	Menu path
Display line items in ProfitabilityAnalysis	Accounting → Controlling → Profitability Analysis→ActualPostings→DisplayLine Items
Run report in Profitability Analysis	.Accounting→ Controlling →Profitability Analysis→InformationSystem→Execute Report
Runplan/actualcomparisonfor profit centers	Accounting→Controlling→Profit Center Accounting → Information System → ReportsforProfitCenterAccounting→List Oriented Reports → Profit Center Group: Plan/Actual/Variance

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AC040 Lesson: Profit Analysis in Management Accounting

Exercise 17: Profitability and Sales

Accounting

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Lookat theresultsfromvariousmarket segments

• Use drilldown reporting to analyze the data for different profitability

segments

Business Example

The business transactions have been entered in Production and Sales and

Distribution. Younowwanttoexaminetheresultsfromvariousmarketsegments.

Youwanttoknowwhereyourprofitsroseandwheretheyfell, andanalyzethe

causesofthesechanges. Thisinformationisrequirednotonlyattheendofthe

period, but also after each sales transaction.

Task 1:

Display the line items.

1. Asaresultofbillingandsettlingtheproductionorder,postingsweremadeto

CO-PAforwhichthesystemgeneratedlineitems. Displaythelineitemsby

choosing Actual Postingsfrom the menu.

SelectlineitemsforyouruserIDandrestricttheselectiontopostingswith

recordtypesCtoFthatweremadeyesterdayandtoday.

Task 2:

Examinetheresultsforyourcompany. RunthecontributionmarginreportAC040

(graphical report output)for the currentfiscalyear.

1. Run the contribution margin reportAC040 (graphical report output) for

the current fiscal year.

2. Analyze the result of the customer1000 (Becker Berlin) and the product

R-F1## .

3. Drilldowntotheactuallineitemsforcustomer1000toviewthepostings

youmadetoCO-PAandanalyzethecorrespondingaccountingdocuments.

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Solution 17: Profitability and Sales

Accounting

Task 1:

Display the line items.

1. Asaresultofbillingandsettlingtheproductionorder,postingsweremadeto

CO-PAforwhichthesystemgeneratedlineitems. Displaythelineitemsby

choosing Actual Postings from the menu.

SelectlineitemsforyouruserIDandrestricttheselectiontopostingswith

recordtypesCtoFthatweremadeyesterdayandtoday.

a) ChooseAccounting→Controlling→ProfitabilityAnalysis→Actual

Postings → Display Line Items.

b) OntheSet OperatingConcernscreen, enter IDEAin theOperating

Concern field.

c) Choose Continue.

d) Enter the following data.

Field Value or Action

Record Type C to F

Date created yesterday

Date Created To today

Entered By your user ID

e) Choose Execute. Choose Continue to clear the message regarding

the selection criteria.

f) Double-clickalineitemtodisplayadetailedview.

Continued on next page

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Field	Value or Action
Record Type	C to F
Date created	yesterday
Date Created To	today
Entered By	your user ID

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AC040 Lesson: Profit Analysis in Management Accounting

Task 2:

Examinetheresultsforyourcompany. RunthecontributionmarginreportAC040

(graphical report output)for the currentfiscalyear.

1. Run the contribution margin reportAC040 (graphical report output) for

the current fiscal year.

a) Choose Accounting → Controlling → Profitability Analysis →

Information System→ Execute Report.

b) Ifasked,enteroperatingconcernIDEAandchooseContinue.

c) From the list of reports, select AC040.

d) Enter the following data:

Field Value or Action

Fiscal Year current fiscal year

Version 100

e) Choose Execute.

2. Analyze the result of the customer1000 (Becker Berlin) and the product

R-F1## .

a) Inthenavigationarea,double-clickoncustomerinordertogetalistof

allcustomerswesoldproductstointhecurrentyear.

Doubleclickonthecustomer1000tofixthisvalue. Nowyouseeinthe

formareaacontributionmarginreportforexactlythiscustomer.

b) Inthenavigationarea,double-clickonproductinordertogetalistof

allproductswesoldtocustomer1000inthecurrentyear.

DoubleclickontheproductR-F1##tofixthisvalue. Nowyouseein

theformareaacontributionmarginreport for exactlythiscustomer

with exactly this product.

c) Inthenavigationareadouble-clickonthecustomer1000inorderto

releasethisvalue. Nowyouseeintheformareaacontributionmargin

reportforexactlytheproductR-F1##independentfromthereceiving

customers.

d) Inthenavigationarea,double-clickoncustomerinordertogetalistof

allcustomerswhoreceivedtheproductR-F1##.

e) Inthenavigationareadouble-clickontheproductnumberR-F1##in

order to release this value.

Continued on next page

385

Field	Value or Action
Fiscal Year	current fiscal year
Version	100

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

3. Drilldowntotheactuallineitemsforcustomer1000toviewthepostings

youmadetoCO-PAandanalyzethecorrespondingaccountingdocuments.

a) Inthenavigationarea,double-clickoncustomerinordertogetalistof

allcustomerswesoldproductstointhecurrentyear.

Double-clickonthecustomer1000tofixthisvalue.

b) Inthelistareaputthecursorontheactualfigureofthefirstrow.

c) Choose Goto → Line Items.

d) Double-clickonthelineitemoftheactualperiodtoobtainadetailview.

Analyzethevaluesofthecharacteristicsandthevaluefields.

e) ChooseEnvironment→Integrationinordertodisplaytheaccounting

documentscreatedtogetherwiththeCO-PAlineitem.

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AC040 Lesson: Profit Analysis in Management Accounting

Lesson Summary

You should now be able to:

• Listthemasterdatausedinprofitabilityandsalesaccountingandexplain

its purpose

• Listthesourcesofdataforprofitabilityandsalesaccounting

• DescribetheflowofdatatoProfitabilityAnalysis

• DescribetheflowofdatatoProfitCenterAccounting

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Lesson: Profit Analysis with Actual Costing or Transfer

Prices

Lesson Overview

Thislessondiscussesactualcostingandtheconceptsusedtocalculatetheactual

cost of goods manufactured at the end of a period and to revaluate warehouse

stockasnecessary. Itcoverstheconceptsofpreliminaryvaluationprice,periodic

unit price, and transfer price.

Lesson Objectives

After completingthislesson, you will beable to:

• Explaintheconceptofpreliminaryvaluationprice

• Explain the concept of periodic unit price

• Explain the concept of transfer price

Business Example

Yourcompanywantstodeterminetheactualcostofgoodsmanufacturedforits

productsandusethisnumbertovaluatetheinventoryinstock. Yourcompanyis

alsointerestedinusinganactualcostcomponentsplit,whichisrolledupacross

several production stages.

Manycompaniesremuneratetheirexecutivesbasedontheinternalrevenuesthey

generate. Asamemberoftheprojectteam, youdecidethatusingtransferprice

willallowyoutorecognizethisinternalrevenue. Inaddition,youmustdefinethe

various valuation levels for recognizing the internal revenue. You can report

the different valuations inthematerial ledger, in cost objects, and inFinancial

Accounting.

Concepts Involved in Actual Costing

Inthecourseofaperiod,thematerialledgercollectsdataforallmaterial-related

processes. All resulting postingsare evaluated usingapreliminaryvaluation

price,whichmustremainconstantduringtheentireperiod. Assoonasthematerial

ledgerbeginsrecordingdatafortheperiod,thevaluationpricecannotbechanged.

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AC040 Lesson: Profit Analysis with Actual Costing or Transfer Prices

Figure 166: Actual Costing: Preliminary Valuation

Thedifferencesbetweenthepreliminaryvaluationpriceandtheactualpricesare

recordedwitheverytransactionthatisposted. Thisdataisstoredinthematerial

ledger for every material in every period.

You can use the material ledger to display material data for each period. For

eachtransaction,thematerialledgercreatesanewdocument,whichdisplaysthe

following information:

• Quantity

• Preliminary valuation (quantity that wasevaluated using the preliminary

valuation price)

• Pricedifferences(deviationsbetweenthepreliminaryvaluationpriceand

the actual price of the transaction)

• Exchangeratedifferences(forinvoiceverificationandorder-relatedgoods

receipts)

• Price (actual price of the transactions)

You can also view the cumulated stock (beginning inventory plus all goods

receipts),thematerialconsumptionduringthisperiod,andtheendinginventory.

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Figure 167: Determining the Periodic Unit Price

Theperiodicunitprice,whichiscalculatedattheendofeveryperiod,reflects

theactualcostsfor amaterialfor thisclosedperiod.

To determinethe periodic unit price, thesystem uses thecumulatedquantities

(beginning inventory plus all goods receipts) and the cumulated differences

(differencesbetweentheplannedprice,thepricerecordedforallgoodsreceipts,

and the beginning inventory).

Price determination is used to calculate the periodic unit price. Thisprocess

must be carried out for each period.

With single or multilevel material price determination (settlement control 3),

materialsarealwaysvaluatedusingthestandardprice. Theperiodicunitpriceis

calculatedfortheclosedperiodandcanbeusedtoupdatetheUnitPricefieldin

the material master for the closed period.

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AC040 Lesson: Profit Analysis with Actual Costing or Transfer Prices

Figure 168: Multilevel Material Price Determination

Multilevelpricedeterminationcanalsoprojectthevariancesthatoccurathigher

levelsoftheproductionprocessusingamultilevelactualquantitystructure.

Throughthemultilevelactualquantitystructure,atypeofactualbillofmaterial

(BOM), thesystemknowswhichmaterialswereusedtoproducewhichhigher

levelproducts. Youcanthencalculatethepriceforthefinishedgoods. Youcan

also roll up price differences from raw materials to semifinished goods to the

finished product.

Afterexecutingmultilevelpricedetermination,youcanrecognizetheactualprices

per material (raw materials, semifinished goods, and finished products) using

actualcosting. Theactualpriceistherealpriceforthequantitythatwasactually

produced or procured for each period.

Youcanalsorevaluateyourproductsorrawmaterialsusingtheseactualprices.

Revaluatingallowsyoutouseactualcostinginparallelwithyourstandardcost

accountingbecausethevaluesfromyourstandardcostaccountingproceduresare

notdebitedorcreditedduringsubsequentadjustments.

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Figure 169: Analysis of ActualCost Component Split

Youcanalsocalculateanactualcostcomponentsplitforallperiodicunitprices.

Thisallowsyoutocomparetheplannedcostelementsforthestandardpriceswith

thecoststhathaveactuallyaccumulatedforeachcostelement.

The cost elements provide a transparent overview of the causes of cost

fluctuations. Thisallows you to determine the personnel, material, or external

processingcoststhatwereinvolvedinmanufacturingyourfinishedproduct.

Transfer Price and Valuation Approaches

You can define transfer prices for profit center valuation. When a goods

movementtakesplacebetweentwoprofitcenters,itistreatedasasalebyProfit

CenterAccountingandthequantityflowisvaluatedwiththetransferprice.

• Whenthesaletakesplacewithinacompanycode,itisaninternalsaleand

thesendingprofitcentercanrealizeaprofitoraloss. (Thisisnotpossiblein

legal valuation.)

• Whenthesale takesplacebetweencompanycodes, it isanexternal sale

andthesendingprofitcentercanrealizeaprofitoralossthatdeviatesfrom

that of the legal valuation.

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AC040 Lesson: Profit Analysis with Actual Costing or Transfer Prices

Figure 170: TransferPrices in ProfitCenterAccounting

Ifthematerialledgerisproductive,youcancarryuptothreevaluationsforyour

materials(ifyouhavemadethenecessarycustomizingsettings):

• Legal valuation, which is based on the legal sales price (according to

commercial law)

• Group valuation

• Profitcentervaluation,whichisbasedonanagreedtransferprice

Note: Withcross-company-codedeliveriesbetweenprofit centers, the

pricesforlegalvaluationandprofitcentervaluationmustbemaintained

insalesordermanagementorinProfitCenterAccounting.

For all three valuations, you can use product costing to determine the plan

values. Withthesaleitself(actual posting), allthreevaluationsaredetermined

automatically.

The following figure shows that the production order in profit center 2 uses a

particularquantityofrawmaterialwhoseinventoryisassignedtoprofitcenter1.

Theconsumptionoftherawmaterialthusrepresentsaninternalsalebyprofit

center1toprofitcenter2,whichcanbevaluatedwithatransferpriceintheprofit

center valuation.

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Unit8: Period-EndClosingAspectsofManagementAccounting AC040

Figure 171: Multiple Valuation Approaches

Theenterprisestructureshowninthefigureisusedtoconsidermultiplevaluation

approachesforaproductionprocess. Thisexampleassumesthattheactualcosts

of the order match the value of thedeliveryto stock; in other words, there are

no variances.

Thegroupviewoftheactualcostofgoodsmanufacturedforaproductisachieved

byeliminatingallrealizedorassumedprofitinthevaluechainwithinthegroup.

Menu Paths for Actual Costing

Action Menu path

Edit costing run Accounting→Controlling→ProductCost

Controlling → Actual Costing/Material

Ledger → Actual Costing → Edit Costing

Run

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Action	Menu path
Edit costing run	Accounting→Controlling→ProductCost Controlling → Actual Costing/Material Ledger → Actual Costing → Edit Costing Run

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AC040 Lesson: Profit Analysis with Actual Costing or Transfer Prices

Lesson Summary

You should now be able to:

• Explaintheconceptofpreliminaryvaluationprice

• Explain the concept of periodic unit price

• Explain the concept of transfer price

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UnitSummary AC040

Unit Summary

You should now be able to:

• ExplainthepurposeandbasicfunctionsoftheScheduleManager

• Describe the typical sequence of period-end closing processes within

Management Accounting

• PoststatisticalkeyfigurestoaManagementAccountingobject

• Performacostassessmentfromonecostcentertoseveralothercostcenters

• Settlethecostsforaninternal order toacostcenter

• Allocateoverheadcostsandprocesscoststoaproductionorder

• Deliver material to stock

• Calculateworkinprocess(WIP)andcalculateproductionvariances

• Settlethe balance for the production order

• Sellaservice(sales-order-relatedproductionofintangiblegoods)

• Listthemasterdatausedinprofitabilityandsalesaccountingandexplain

its purpose

• Listthesourcesofdataforprofitabilityandsalesaccounting

• DescribetheflowofdatatoProfitabilityAnalysis

• DescribetheflowofdatatoProfitCenterAccounting

• Explaintheconceptofpreliminaryvaluationprice

• Explain the concept of periodic unit price

• Explain the concept of transfer price

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AC040 Test Your Knowledge

Test Your Knowledge

1. Youcanincludemanytypesoftasksinatasklist. Whatarethey?

Choosethecorrectanswer(s).

□ A Reminders

□ B Notes

□ C Transactions

□ D Programs

□ E E-mails

□ F Jobs

2. Whatpricemustremainconstantduringtheentireperiod?

Choosethecorrectanswer(s).

□ A Transfer price

□ B Periodic unit price

□ C Preliminary valuation price

□ D Sale price

3. The iscalculatedattheendofevery

period.

Fillintheblankstocompletethesentence.

4. The isusedtovaluatethequantityflowforgoods

movement between two profit centers.

Fillintheblankstocompletethesentence.

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TestYourKnowledge AC040

Answers

1. Youcanincludemanytypesoftasksinatasklist. Whatarethey?

Answer: B, C, D, F

From a task list, you can start jobs, transactions, and programs. You can

alsoincludenotesthat remindyouto makeaphonecallorperform some

other task outside the system.

2. Whatpricemustremainconstantduringtheentireperiod?

Answer: C

Afterthematerialledgerbeginsrecordingdatafortheperiod,thepreliminary

valuation price cannot be changed.

3. Theperiodicunitpriceiscalculatedattheendofeveryperiod.

Answer: periodic unit price

Theperiodicunitpricereflectstheactual costsfor amaterialforaclosed

period. Thispriceisdeterminedwithpricedetermination.

4. Thetransferpriceisusedtovaluatethequantityflowforgoodsmovement

between two profit centers.

Answer: transfer price

Thisgoodsmovement betweenprofit centersistreatedasasalebyProfit

Center Accounting.

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Unit 9

Reconciliation Between Management

Accounting and Financial Accounting

Unit Overview

ThisunitfocusesonfeaturesofGeneral LedgerAccounting(new)inFinancial

Accounting. The reconciliation ledger is optional for customers who still use

classic General Ledger Accounting.

Unit Objectives

After completing thisunit, you will beableto:

• ListthemainadvantagesofGeneralLedgerAccounting(new)

• Explain thepurposeof thereconciliationledger

• RunareconciliationreportbetweenFinancialAccountingandManagement

Accounting

• DescribethebenefitsofusingMasterDataGovernanceforFinancials

Unit Contents

Lesson: General Ledger Accounting (New) (optional lesson) ............400

Lesson: Reconciliation Ledger (optional)....................................407

Exercise 18: Reconciliation Ledger......................................411

Lesson: Master Data Governance for Financials (optional)...............415

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Unit9: ReconciliationBetweenManagement AccountingandFinancial

Accounting AC040

Lesson: General Ledger Accounting (New) (optional

lesson)

Lesson Overview

This lesson introduces General Ledger Accounting (new) in SAP ERP and

summarizes its main advantages.

Lesson Objectives

After completingthislesson, you will beable to:

• ListthemainadvantagesofGeneralLedgerAccounting(new)

Business Example

You are consideringusingthenew reconciliation ledger tomeet reconciliation

requirementsandtohandleparallelaccountingsystems.

About General Ledger Accounting (New)

WithSAPECC,SAPdeliversanalternativetotheGeneralLedgerinSAPERP

Financials. FornewinstallationsofSAPERP,GeneralLedgerAccounting(new)

is activated as standard..

GeneralLedgerAccounting(FI-GL)(new)isfullyintegratedwithallsubledgers

(suchasaccountspayable,accountsreceivable,andAssetAccounting).

CustomersalreadyusingclassicGeneralLedgerAccountingmaychoosewhether

ornottoswitchtothenewG/L.WhencustomersupgradetoSAPERP,theywill

find several advantagestoactivatingthenewG/L.

Note: CustomerscurrentlyusingclassicGeneralLedgerAccountingcan

switchtonewG/Linafollow-upprojecttotheupgradetoSAPERP.

Advantages of General Ledger Accounting (New)

New G/L in SAP ERP combines functions from classic General Ledger

AccountingandtheSpecialPurposeLedger,andoffersthefollowingadvantages

comparedtoclassicGeneralLedgerAccountinginSAPR/3Enterprise:

• Extendeddatastructureandabilitytoaddcustomfields

• Real-time document splitting

• Real-timereconciliationviareal-timeintegration

• Ability to manage several ledgers

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AC040 Lesson: General Ledger Accounting (New) (optional lesson)

Real-time document splitting with online split allows you to create financial

statements for segments and other entities.

Real-timereconciliationusingreal-timeintegrationmakesiteasiertoreconcile

between Management Accounting and Financial Accounting. This makes

time-consuming reconciliation tasks obsolete.

ManagingseveralledgersallowsyoutoportrayparallelaccountingintheSAP

system.

Extended Data Structure

Althoughtheuserinterfacesforenteringdataorpostingsremainvirtuallyidentical

to those of the previous release, the data structure is extended to include the

following fields:

• Cost element (COST_ELEM)

• Cost center (RCNTR)

• Profit center (PRCTR)

• Functional area (RFAREA)

• Segment (SEGMENT)

Figure 172: Extended Data Structure

The Functional Area field is now stored in General Ledger Accounting. This

meansthatyounolongerhavetoactivatethecostofsalesledger0Ftocreatea

profitandlossstatementfor costofsalesaccounting.

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Unit9: ReconciliationBetweenManagement AccountingandFinancial

Accounting AC040

TheProfitCenterfield(likethePartnerProfitCenterfield)isalsomanagedin

GeneralLedgerAccounting. Inthisway,youcanuseGeneralLedgerAccounting

to perform management analyses.

You can also use General Ledger Accounting to portray a lean version of

Management Accounting (Management Accounting light). Cost centers and

(primary)costelementsarenowavailableasobjects.

ThenewSegmentfieldallowsyoutoperformsegmentreporting.

Youcaneasilyextendthetablestructurebyaddingcustomfieldsandthetotalsfor

thosefields. Thedatacanbeusedinallstandardreports.

Document Splitting

Theonlinesplitcanbeusedwhenyouwanttosplitexpensesbetweensegments,

cost centers, profit centers, or business areas.

Figure 173: Online Split

TheabovefigureshowstheDisplayDocument: EntryViewforonlinesplit. The

appearanceoftheinterfaceandthewayusersenterfinancialdocumentsremain

exactly the same as in previous releases.

Currently, SAP supports derivation of the segment from the profit center.

However,theprofitcenteritselfcanbederivedfromotherentitiessuchasacost

center, aManagement Accountingorder, oraproject.

YoumustactivatedocumentsplittingtoensurethattheSegmentcharacteristic

(orindeedanyotherentity)issplitconsistently. Uniformsegmentationmeansthat

azerobalanceisachievedforeachdocumentfortherelevantentity.

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AC040 Lesson: General Ledger Accounting (New) (optional lesson)

Figure 174: Online Split (2)

Thisfigureshowsnotonlyhowthesegmentissplit,butalsohowitisinheritedby

thevendorlineitemsandtaxlineitemsofthedocument.

With the online split (and the inheritance), the period-end closing activities

BalanceSheetAdjustment(SAPF180)andProfitandLossAdjustment(SAPF181)

are no longer required.

Note: Documentsplittingcanalsobeappliedtosubsequentprocesses,

suchaspayments. Cashdiscountsreceivedandcashdiscountspaidare

distributedtotheentitiesaccordingtotheamountoftheoriginalpostings

totheexpenseaccount(inthecaseofanoriginalvendorinvoice).

Customerinvoicesinwhichtherevenuesaredistributedacrossdifferent

entities are treated in the same way.

Real-Time Integration and Reconciliation

The following figure demonstrates real-time integration of Management

AccountingandFinancialAccountingusingthefunctionalareaasanexample.

You can set up real-time integration for other criteria such as company code,

business area, profit center, segment, fund, and receivable. In fact, you can

activatereal-timeintegrationforallthesecharacteristicsatonce.

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Unit9: ReconciliationBetweenManagement AccountingandFinancial

Accounting AC040

The Financial Accounting document (see 2b in the figure) has the following

special features:

• Postingsaremadeinrealtime(perdocument). Reconciliationisnolonger

needed(onlyaggregated for eachexpenseaccount/costelement)with the

reconciliationledgerinCostElementAccounting(transactionKALC).

• The Financial Accounting document does not require clearing

accounts. However, clearing accounts are still required in SAP ERP for

cross-company-code transactions.

• UserscanaccesstheFinancialAccountingdocumentgeneratedinreal-time

fromtheManagementAccountingdocument(see2and2ainthefigure)and

viceversa,therebyguaranteeingtransparencyoftheaccountingdocuments.

The documentsin real-time integration between Management Accounting and

FinancialAccountingcanbeloggedusingatraceforsubsequentanalysis.

Figure175: Real-TimeIntegrationofManagementAccountingandFinancial

Accounting

Parallel Accounting

One ledger in General Ledger Accounting (new) is designated as the leading

ledger. Althoughtheleadingledgerisgenerallyusedtoportraygroupaccounting,

otherledgerscanbeusedforparallelaccountinginnewG/L.Thisledgerapproach

is delivered in new G/L with SAP ERP.

Note: These ledgers are not the same as those in the Special Purpose

Ledger in SAP R/3 Enterprise.

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AC040 Lesson: General Ledger Accounting (New) (optional lesson)

Figure 176: Parallel Accounting

Ifdesired,youcanstillportrayparallelaccountingusingadditionalaccounts(the

accountapproach). Withtheaccountapproach,youuseonlyoneledgerinGeneral

LedgerAccounting,andthatledgeristakenastheleadingledger.

AsofSAP ERP,theledger approachinnewG/Land theaccount approachare

generally given equal importance.

Youcan continueto usethedisplay options from earlier releases– such as the

Special Purpose Ledger approach or the company code approach – if these

approacheswerealreadysetupbeforetheimplementationofSAPERP.However,

enhancementstosuchapproachesarenotincludedinSAPERP.

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Unit9: ReconciliationBetweenManagement AccountingandFinancial

Accounting AC040

Lesson Summary

You should now be able to:

• ListthemainadvantagesofGeneralLedgerAccounting(new)

Related Information

• Formoreinformationabouttheledgerapproach,seeSAPNote779251.

• Foranoverviewoftheadvantages,seeSAPNote756146.

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AC040 Lesson: Reconciliation Ledger (optional)

Lesson: Reconciliation Ledger (optional)

Lesson Overview

This lesson examines the reconciliation ledger, which is used to identify any

differences between Financial Accounting and Management Accounting. If

required, reconciliation postingscan bemadeautomatically on thebasisof the

data in the reconciliation ledger.

Hint: If you run the new G/L in Financial Accounting, a real time

reconciliationofpostingstakesplace. Inthiscaseyoudon'tneedtouse

the reconciliation ledger.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Explain thepurposeof thereconciliationledger

• RunareconciliationreportbetweenFinancialAccountingandManagement

Accounting

Business Example

Youwanttoexecutethereconciliationledgerattheendoftheperiodtomonitor

transferred costs.

What Reconciliation Ledger Does

ThereconciliationledgermonitorsthecostallocationsinManagementAccounting

andproposesentriesinFinancialAccountingthatreflecttheseallocations. Inthis

way, thereconciliationledgermonitorsthecoststhatweretransferredfromone

ManagementAccountingobjecttoanotherManagementAccountingobjectacross

companycode,businessarea,andfunctionalareaboundaries.

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Unit9: ReconciliationBetweenManagement AccountingandFinancial

Accounting AC040

Datafrominternalandexternalaccountingmustbereconcilable. Amainfunction

of the reconciliationledger istoreconcilepostings:

• PostingsinFinancialAccountingareautomaticallytransferredtotherelevant

ManagementAccountingcomponentforcostaccountingpurposes(online

andinrealtime). TheManagementAccountingtotalsinthereconciliation

ledger are updated with these postings.

• Ifamounts areallocatedwithin Management Accounting usingcompany

codes,functionalareas,orbusinessareas,thisdatamustbetransferredback

toFinancialAccounting. AlthoughtheSAPsystemdoesnotautomatically

sendthisdatatoFinancialAccounting,theManagementAccountingtotalsin

thereconciliationledgerareautomaticallyupdatedwiththesepostings.

• Youcanusethereconciliationledgertomakeapostingthatsynchronizesthe

FinancialAccountingdatawiththeManagementAccountingpostings.

Figure 177: Reconciliation Ledger

Reconciliationpostingsarehandledintwosteps: firstyoucalculatethepostings

tobemade,thenyoupost. Youcanalsopostselectedtransactionsonlyinsteadof

making all reconciliation postings at once.

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AC040 Lesson: Reconciliation Ledger (optional)

In addition to reconciling Financial Accounting and Management Accounting

data,thereconciliationledgercanbeusedforthefollowingpurposes:

• OverallcostanalysisinManagementAccountingwithoutlongprocessing

times

• AccesstoManagementAccountingviatheprofitandlossstatement

Note: You decide whether or not to activate the reconciliation ledger

in the SAP system.

Reconciliation Reports

Special costelement reportsaresupplied intheSAP systemfor evaluatingthe

reconciliationledger. Youcanusethesereportstocomparethevaluesininternal

andexternalaccounting,displaythecostsincurredforeachobjectclass,andsee

theflowofcostsbetweencompanycodes, forexample.

Figure 178: Reconciliation Reports

You use the cost flow report to document the flow of costs in Management

Accounting, aswell as the reconciliationpostings. This report displays all the

cross-company-code, cross-business-area, andcross-functional-areacostflows

in Management Accounting.

You can use the data in the reconciliation ledger to make interesting analyses

using other reports (including your own).

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Unit9: ReconciliationBetweenManagement AccountingandFinancial

Accounting AC040

Menu Paths for Reconciliation

Action Menu path

Run reconciliation with Accounting → Controlling → Cost

FinancialAccounting Element Accounting → Actual Postings→

Reconciliation with FI

Runthecost flow report inthe Accounting→Controlling→CostElement

informationsystem Accounting→InformationSystem→Reports

for Cost and Revenue Element Accounting

→CostFlow→CostElements: Allocations

Between Business Areas

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Action	Menu path
Run reconciliation with FinancialAccounting	Accounting → Controlling → Cost Element Accounting → Actual Postings→ Reconciliation with FI
Runthecost flow report inthe informationsystem	Accounting→Controlling→CostElement Accounting→InformationSystem→Reports for Cost and Revenue Element Accounting →CostFlow→CostElements: Allocations Between Business Areas

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AC040 Lesson: Reconciliation Ledger (optional)

Exercise 18: Reconciliation Ledger

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Analyzethecostflowbetweendifferentbusinessareastodisplaydatathat

wasallocatedinManagementAccountingbutisnotreflectedinFinancial

Accounting

Business Example

Your company has different business areas within the controlling area. Some

allocationswithinManagementAccountingwillcrossbusinessareas; however,

thisinformationisnotimmediatelyupdatedinFinancialAccounting. Sincethe

businessareaisoneofthelevelsatwhichdataisreportedinFinancialAccounting,

this information must be reconciled between Management Accounting and

Financial Accounting.

Task:

IntheinformationsysteminCostElementAccounting,runtheappropriatereport

toanalyzecostflowsbetweenbusinessareas. Lookatthecostflowbetweenthe

business areas to which your production and service cost centers are assigned

(1000 and 9900, respectively).

1. Runthecostelementreportforallocationsbetweenbusinessareasforthe

currentperiodforallbusinessareasincontrollingarea1000.

Hint: The default value in the Business Area field includes all

business areas. You can accept this setting or enter the interval

1000 to 9900.

2. Toviewtheappropriatereport, setthebusinessareato 1000(Mechanical

Engineering) and the trading partner business area to 9900 (Corporate

Other). Explain the data displayed.

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Unit9: ReconciliationBetweenManagement AccountingandFinancial

Accounting AC040

Solution 18: Reconciliation Ledger

Task:

IntheinformationsysteminCostElementAccounting,runtheappropriatereport

toanalyzecostflowsbetweenbusinessareas. Lookatthecostflowbetweenthe

business areas to which your production and service cost centers are assigned

(1000 and 9900, respectively).

1. Runthecostelementreportfor allocationsbetweenbusinessareasforthe

currentperiodforallbusinessareasincontrollingarea1000.

Hint: The default value in the Business Area field includes all

business areas. You can accept this setting or enter the interval

1000 to 9900.

a) Choose Accounting → Controlling → Cost Element Accounting

→ Information System → Reports for Cost and Revenue Element

Accounting → Cost Flow → Cost Elements: Allocations Between

Business Areas.

b) Enter the following data:.

Field Value or Action

Controlling Area 1000

Fiscal Year current fiscal year

Period current period

Selection Groups 1000 to 9900

c) Run the report.

Continued on next page

412

Field	Value or Action
Controlling Area	1000
Fiscal Year	current fiscal year
Period	current period
Selection Groups	1000 to 9900

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AC040 Lesson: Reconciliation Ledger (optional)

2. Toviewtheappropriatereport, setthebusinessareato 1000(Mechanical

Engineering) and the trading partner business area to 9900 (Corporate

Other). Explain the data displayed.

a) UnderVariation: Characteristics, selectBusinessArea. Inthelistof

businessareas,select1000MechanicalEngineering.

Thesettingforthebusinessareashouldnowbe1000.

b) UnderVariation: Characteristics,selectTrdgPart. BA.Fromthelistof

businessareas, select9900 CorporateOther.

Thesettingforthetradingpartnerbusinessareashouldnowbe9900.

Thereportshowstheflowofcostsbetweenbusinessareas,summarized

at cost element level. These costs will be reconciled to Financial

Accounting at the end of the posting period before the financial

statements are produced.

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Unit9: ReconciliationBetweenManagement AccountingandFinancial

Accounting AC040

Lesson Summary

You should now be able to:

• Explainthepurposeof thereconciliationledger

• RunareconciliationreportbetweenFinancialAccountingandManagement

Accounting

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AC040 Lesson: Master Data Governance for Financials (optional)

Lesson: Master Data Governance for Financials

(optional)

Lesson Overview

This lesson describes the features and advantages of using Master Data

Governance for Financials.

Lesson Objectives

After completingthislesson, youwillbeable to:

• DescribethebenefitsofusingMasterDataGovernanceforFinancials

Business Example

You run several SAP ERP system in parallel and you are thinking about

possibilitiestokeepthemasterdataconsistentinthedifferentsystems.

Master Data Governance for Financials

As of SAP ERP enhancement package 4, a new functionality allows you to

centrallyandconsistentlymaintainmasterdatainSAPERPFinancials. Thisis

especiallyrecommendedifyourunseveralSAPERPsystemsinparallel.

Figure 179: MasterData Maintenance Process Flow

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Unit9: ReconciliationBetweenManagement AccountingandFinancial

Accounting AC040

Aclearlydefinedprocesshelpsyoutoadministratemaster datachangeswithin

a corporategroup usinga compliant changeand approval process. The datais

automaticallydistributedbyenterpriseservice-orientedarchitecturetomultiple

operationalsystems,includingbothSAPandnon-SAPsystems.

Thebenefitsof using MasterDataGovernance are:

• Governanceprocessforcorporatemaintenanceoffinancialmasterdatathat

is compliant with the Sarbanes-Oxley Act

• Consistentmasterdatainoperationalandgroupsystems

• Lessmanualworkduetoautomateddistributionofmasterdatachanges

Figure 180: Features of the MasterData Governance

The scope of the development steps is:

• Enhancementpackage4: Chartofaccounts(forexample,corporatechartof

accounts, accounts, and hierarchies)

• Enhancement packages 5: Organizational units (for example, group

companies, profit center, and cost centers)

Theconsolidatedchartof accountscanbedistributedto:

• Consolidation system

• BI system (maybefrom consolidation system)

• Local ERP system (for mapping of general ledger accounts of local

operational chart of accounts)

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AC040 Lesson: Master Data Governance for Financials (optional)

Master data hierarchies can be distributed to:

• Consolidation system

• BI system (maybefromconsolidationsystem)

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Unit9: ReconciliationBetweenManagement AccountingandFinancial

Accounting AC040

Lesson Summary

You should now be able to:

• DescribethebenefitsofusingMasterDataGovernanceforFinancials

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AC040 Unit Summary

Unit Summary

You should now be able to:

• ListthemainadvantagesofGeneralLedgerAccounting(new)

• Explain thepurposeof thereconciliationledger

• RunareconciliationreportbetweenFinancialAccountingandManagement

Accounting

• DescribethebenefitsofusingMasterDataGovernanceforFinancials

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UnitSummary AC040

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AC040 Test Your Knowledge

Test Your Knowledge

1. Youcancreatefinancialstatementsforsegmentsandotherentitiesbyusing

Fillintheblankstocompletethesentence.

2. Toportrayparallelaccounts,youcanmanagea

and several other ledgers.

Fillintheblankstocompletethesentence.

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