AC050_EN_Col62_FV_Part_A4 (第19页)

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Unit 9

Reconciliation between Management

Accounting and Financial Accounting

Unit Overview

Unit Objectives

After completing thisunit, you will beableto:

• ExplaintheintegrationfromControllingtoFinancialAccounting

• Understandthedocument splitting functionality

• Describewhen newGeneralLedgerisavailable

• ExplaintheplanningfunctionalityavailableforProfitCenters

• Describe the allocation functionality for Profit Centers in Financial

Accounting

Unit Contents

Lesson: Integration of Controlling and New General Ledger .............654

Lesson: Profit Centers in new General Ledger .............................659

Procedure: Entering Plan Data...........................................662

Procedure: Allocations for Profit Centers ...............................665

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Unit 9: ReconciliationbetweenManagementAccounting andFinancial

Accounting AC050

Lesson: Integration of Controlling and New General

Ledger

Lesson Overview

This lesson examines the reconciliation between Management Accounting

and Financial Accounting. If required, reconciliation postings can be made

automaticallyon areal timebasisfromCOtoFI.

Lesson Objectives

After completingthislesson, you will beable to:

• ExplaintheintegrationfromControllingtoFinancialAccounting

• Understandthedocument splittingfunctionality

• DescribewhennewGeneralLedger isavailable

Business Example

DependingontheversionofthesystemwearerunningNewGeneralLedgermay

ormaynotbeavailable. Weneedtounderstandtheoptions.

ProfitCenterAccountingisnolongeraseparatecomponentintheSAPsystem,

rather it is a dimension of the General Ledger in Financial Accounting. This

meansthatalthoughtheProfitCenterisfrequentlydeterminedbytheCostObject

inControllingitisactuallyupdatedaspartoftheFIAccountingdocument.

InadditionthismeansthatpostingscarriedoutinControllingaremorelikelyto

haveanimpactonFinancialAccountingduetothefactthattheymaywellcross

Profit Centers.

InordertofacilitatethisupdateoftheProfitCentertwospecifictoolsareavailable:

• Document Splitting

• RealtimeIntegrationofManagementAccountingtoFinancialAccounting

Document Splitting

TheOnlineSplitcanbeusedwhenyouwanttosplitpostingsbetweensegments,

cost centers, profit centers or business areas.

The figure shows the Display Document: Entry View for Online Split. 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.

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AC050 Lesson: Integration of Controlling and New General Ledger

YoumustactivatedocumentsplittingtoensurethatthecharacteristicSegment

(orindeedanyotherentity)issplitconsistently. Uniformsegmentationmeansthat

azerobalanceisachievedforeachdocumentfortherelevantentity.

Figure 207: Online Splitting

The figure clearly shows not only how the segment is split but also how it is

inheritedbythevendorlineitemsandtaxlineitemsofthedocument.

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

“Balance Sheet Adjustment” (SAPF180) and “Profit and Loss Adjustment”

(SAPF181) are no longer required.

Note: Documentsplittingcanalsobeappliedtosubsequentprocesses,

suchaspayments. Cashdiscountsreceivedandcashdiscountspaidare

distributedtotheentitiesaccordingtotheamountoftheoriginalpostings

totheexpenseaccount(inthecaseofanoriginalvendorinvoice).

Customerinvoicesinwhichtherevenuesaredistributedacrossdifferent

entities are treated in the same way.

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Unit 9: ReconciliationbetweenManagementAccounting andFinancial

Accounting AC050

Real Time Integration

Datafrominternalandexternalaccountingmustbereconcilable. Amainfunction

of the reconciliationledger istoreconcilepostings:

• PostingsinFinancialAccountingareautomaticallytransferredtotherelevant

ManagementAccountingcomponentforcostaccountingpurposes(online

and in real-time).

• Ifamounts areallocatedwithin Management Accounting usingcompany

codes,functionalareas,profitcenters,segmentsorbusinessareas,thisdata

mustbetransferredbacktoFinancialAccounting.

• WithCOintegrationactivatedinnewGeneralLedger,allthesepostingsare

transferredreal timeto Financial Accounting.

The following figure demonstrates real-time integration of Management

AccountingandFinancialAccountingusingFunctionalAreaasanexample. You

cansetupreal-timeintegrationforothercriteriasuchascompanycode,business

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

real-timeintegrationfor allthesecharacteristicsatonce.

Figure208: IntegrationControlling to FinancialAccounting

1. A posting for wages/salaries (to account 420000) is entered in FI An

assignment is also made to cost center 1000 and functional area 0400 is

derived.

2. Thevalueoncostcenter1000isnowreposted(forexample, byamanual

reposting in CO) to cost center 4140. However, functional area 0100 is

assigned to cost center 4140.

3. ThistriggersarealtimeupdateofFinancialAccounting

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AC050 Lesson: Integration of Controlling and New General Ledger

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

special features:

• Postingsaremadeinrealtime(perdocument). Reconciliationisnolonger

needed(onlyaggregatedfor eachexpenseaccount/costelement)withthe

reconciliationledgerinCostElementAccounting(transactionKALC).

• The Financial Accounting document does not require clearing accounts.

However, clearing accounts are still required in mySAP ERP for

cross-company code transactions.

• UserscanaccesstheFinancialAccountingdocumentgeneratedinreal-time

fromthemanagementaccountingdocument(see2and2ainthefigure)and

viceversa,therebyguaranteeingtransparencyoftheaccountingdocuments.

The documentsin real-time integrationbetweenManagement Accounting and

FinancialAccountingcanbeloggedusingatraceforsubsequentanalysis.

Activation of New General Ledger

WithmySAPERPCentralComponent,SAPdeliversanalternativetotheClassic

GeneralLedgerinmySAPERPFinancials. FornewinstallationsofmySAPERP,

thenewGeneralLedgerAccountingisactivatedasstandard.

NewGeneralLedgerAccountingisfullyintegratedwithallsubledgers(suchas

AccountsPayable,AccountsReceivable,andAssetAccounting).

CustomersalreadyusingtheclassicGeneralLedgermaychoosewhetherornot

toswitch tothenewGeneral Ledger Accounting. When customersupgradeto

mySAP ERP, they will find several advantages to activating the new General

Ledger Accounting.

Note: CustomerscurrentlyusingclassicGeneralLedgerAccountingcan

switchtonewGeneralLedgerAccountinginafollow-upprojecttothe

upgrade to mySAP ERP.

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

meansthatyounolongerhavetoactivatethecostofsalesledger0Ftocreatea

profitandlossstatementfor costofsalesaccounting.

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.

ThenewSegmentfieldallowstoperformsegmentreporting.

Youcanextendthestructureofthetableseasilybyaddingcustomfieldsandthe

totalsforthosefields. Thedatacanbeusedinallstandardreports.

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Unit 9: ReconciliationbetweenManagementAccounting andFinancial

Accounting AC050

Lesson Summary

You should now be able to:

• ExplaintheintegrationfromControllingtoFinancialAccounting

• Understandthedocument splittingfunctionality

• DescribewhennewGeneralLedger isavailable

Related Information

• ForinformationontheconfigurationofnewGeneralLedgerthereisa3day

training course the AC210.

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AC050 Lesson: Profit Centers in new General Ledger

Lesson: Profit Centers in new General Ledger

Lesson Overview

Inthislessonwearegoingtolookattheplanningandperiodendfunctionalityfor

Profit Centers in New General Ledger.

Lesson Objectives

After completingthislesson, youwillbeable to:

• ExplaintheplanningfunctionalityavailableforProfitCenters

• Describe the allocation functionality for Profit Centers in Financial

Accounting

Business Example

Actual postings are made to Profit Centers using the real time integration and

documentsplittingfunctionality. However,toenableplantoactualcomparisons,

planvalueshavetobemaintainedfortheProfitCenters.

OnceperiodendinManagementAccountinghasfinished,wemayneedtofurther

allocate postings between Profit Centers.

Planning for Profit Centers

To make it possible to control and evaluate internal areas of responsibility

effectively, you should limit profit center planning to those values which are

measurable and can be influenced directly. The people in charge of the profit

centerswillonlybeabletousetheplanneddataandtargetsiftheycaninfluence

thecosts,revenuesandinventoriesintheirarea. Sincetheorganizationalstructure

andscopeofyourcompany'sresponsibility areasdependslargelyonindividual

factors, it is necessary to create as flexible and multi-dimensional a plan as

possible.

Profitcenterplanningisanintegralpartofyouroverallcompanyplanning. Profit

centersmake the integrated character ofcompany planningespeciallyevident,

sincetheplan datahere iscreatedprincipallyin other applications, andcan be

supplemented or changed here. Profit center planning is a part of short-term

corporate planning, and encompasses a span of one fiscal year. Short-term

corporateplanninggenerallyconsistsofthefollowingpartialplans:

sales plan

master production schedule

cost plan

sales revenue plan

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Unit 9: ReconciliationbetweenManagementAccounting andFinancial

Accounting AC050

Theplanningprocesscombinestheseindividualplanningareasintoanintegrated

planningnetwork. Youcanusedifferentplanversionstoreflectchangesduring

theplanningprocess,ordifferentplanningscenariosforthesametimeframe.

The planning of profit centers isperformed in two stages. First, plan data can

betransferredonlinefromthefollowingapplications: CostCenterAccounting,

Internal Orders, Profitability Analysis, and Product Cost Planning. Second,

planning canbecarriedoutdirectlyonprofitcenters.

Figure 209: Planning for Profit Centers

As for CO, planning is done at version level. You can use any number of

independent versions for planning.

Note:

From a technical perspective the actual data in GL is maintained in

version 001

Periodsmustbestoredforplanning(usuallythesameastheactual)

Separatedocumentcategorieshavetobedefinedforplanning.

InthenewGLmanualplanningdataisenteredviatheplanningprocessor

Planning Layout

defines,whichcontentsappearsintheheader,inthelinesandincolumnsof

the planning screen

a number of standard layouts areavailable

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AC050 Lesson: Profit Centers in new General Ledger

Planner Profile

intheplannerprofileyoudefine,whichlayoutsareavailableyoucanpreset

parametersfortheplanninglayoutsintheprofiletheSAPFAGLprofileis

shipped in the standard

In the new GL, the activation of the planned line items can be activated via

Customising

Integration of CO Planning

CO-OM

The CO-OM plan datais transferred online to Profit centers. Integration

mustbeactivatedfortheplanversionincustomising.

CO-PA

TheCO-PAplandatacanbetransferredperreportTechnically,thisusesthe

FI-SLthrough-postingForthetransfer,youcanusetherecordtypetoselect

byplandataIndoingso,existingplandataisoverwritten. Thismeansthe

transfer should usuallyhappen exactlyonce.

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Unit 9: ReconciliationbetweenManagementAccounting andFinancial

Accounting AC050

Entering Plan Data

1. Choose Accounting → Financial accounting→ General ledger →

Periodic processing →Planning→Plan Values →Enter(New) or

transactionGP12N.IfnecessaryenterthePlannerProfile.

Theinitialscreenappears. Intheinitialscreen,thefirstplantaskofthe

currentplannerprofileisdisplayed. Youcanswitchbetweentheplan

tasksoftheplannerprofile. Todothis,choose or withquickinfo

texts Previous or Next Layout.

Hint:

Thesystemalwaysdisplaystheplannerprofilethatwaslast

savedinyourusermasterrecord(theplannerprofilefromthe

last planning session).

2. Enter values for the characteristics. You can overwrite default

characteristicvaluesiftheyhavethestatusCanbeoverwritteninthe

plan task definition.

Hint:

If fixed values were specified as the default values for all

characteristicswhentheplantaskwasdefined, theoverview

screenappears. Thismeansthatyoucan entrytheplandata

directly.

3. Toaccesstheoverviewscreen, choose .

4. Enter your plan data.

Anumberoffunctionsareprovidedforenteringandeditingplandata.

5. Save your entries with .

6. Selectaplanvaluewiththecursor,andchoosetheperiodscreenicon.

The period screen appears.

7. The system displays the distribution of the selected plan value to

the individual periods. You can switch between the screens of the

individualperiodsfortheparticularplandata. Todothis,choose

or .

Thedistributiondependsonthedistributionkeythatwasenteredwhen

the plan task was defined. The following options are available for

distributing a plan value to periods.

Continued on next page

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AC050 Lesson: Profit Centers in new General Ledger

• Youcanchangethedistributionkeyintheoverviewscreen.

• Youcanoverwritethedisplayedperiodvaluesifnecessary. When

yousave,thesystemsavesthenewdistributionunderthemanual

distributionkey0,andcalculatesthenewplantotal,ifnecessary.

8. Save your changes with .

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Unit 9: ReconciliationbetweenManagementAccounting andFinancial

Accounting AC050

Period End for Profit Centers

Overheadcostsareusuallyallocated(assessed,anddistributed)duringperiod-end

closing. ThisoperationnormallytakesplacedirectlyinManagementAccounting

andisreflected intheprofit center accountingdata.

Ifyourprofitcenterhierarchycontainsaserviceoranallocationprofitcenter,you

mightalsoneedtoassessordistributethecostsinProfitCenterAccounting.

Figure 210: Profit CenterDistribution & Assessment

Undercertaincircumstances,youmustalsoallocaterevenuesandsalesdeductions.

Thiscanalsobedonein Profit CenterAccounting.

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

materials,fixedassets,andsoon)thatwereoriginallypostedtoaprofitcenterand

thatnowmustbedistributedtovariousreceiverprofitcenters.

Assessinganddistributingprofitcenter accountingdatamakessenseonlyifall

period-endclosingoperationshavebeencompletedinthecomponents(Financial

Accounting, Management Accounting, Sales Order Management, Materials

Management) that supply EC-PCA with data.

Distribution and assessment are done in the same way as in Overhead Cost

Managementbuttheyapplyonlytoprofitcenteraccountingdata.

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AC050 Lesson: Profit Centers in new General Ledger

Allocations for Profit Centers

1. Select Accounting > Financial Accounting > General Ledger >

Periodic Processing > Closing > Allocation then either Actual

Distribution or Actual Assessment.

Transaction codes FAGLGA11 to FAGLGA16 and FAGLGA31 to

FAGLGA36.

2. Thefunctionalityfortheallocationsisthesameasthatforallocations

in Cost Center Accounting:

Youuse Allocation Rulesto determine how amountsand quantities

should be allocated from sender object to receiver object. You can

choosebetweenvarioussenderrulesandreceiverrules.

ProcessingofthedataiseffectedusingtheAllocationCycle. Withinan

allocationcycle,youcandefineallocationsegments. Youdetermine

allocation rulesin an allocationsegment.

Theheaderdataoftheallocationcyclecontainsinformationvalidfor

allallocationsegmentscontainedinthecycle.

Youcanusethefollowingfunctionsfortheallocationcycle:

• Youcanprocessallocationcyclesiterativelyand/orcumulatively

• Youcanallocate/distributequantitiesandamountsintransaction

currency.

• Youcandefineselectioncriteriaandrulesforselectioncriteria.

You use the dimensions in the allocation to specify how the

allocation cycle is processed.

• Youcanlockindividualsegmentsinanallocationcyclesothat

they are not included in processing.

• You can choose whether to execute allocation cycles online

or in the background. See Executing Allocation Cycles. You

candeterminehowthesystemhandleserrorsthatoccurduring

processing.

• Youcanreverseanallocationcycleandreverseallocationline

items.

• Youcandisplayallocationresultsandprintdetaillists.

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Unit 9: ReconciliationbetweenManagementAccounting andFinancial

Accounting AC050

Lesson Summary

You should now be able to:

• ExplaintheplanningfunctionalityavailableforProfitCenters

• Describe the allocation functionality for Profit Centers in Financial

Accounting

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AC050 Unit Summary

Unit Summary

You should now be able to:

• ExplaintheintegrationfromControllingtoFinancialAccounting

• Understandthedocument splitting functionality

• Describewhen newGeneralLedgerisavailable

• ExplaintheplanningfunctionalityavailableforProfitCenters

• Describe the allocation functionality for Profit Centers in Financial

Accounting

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UnitSummary AC050

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AC050 Test Your Knowledge

Test Your Knowledge

1. COpostingsthatgoacrossFinancialAccountingorganisationalstructures

are updated in the Reconciliation Ledger

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

2. NewGeneralLedgerismandatoryfromECC5.0onwards

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

3. In order to use Document Splitting for Profit Centers you must activate

Profit Center Accounting

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

4. WhichtwoallocationoptionsareavailableforProfitCenters?

5. HowisCOplanningdatatransferredtoProfitCenters?

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TestYourKnowledge AC050

Answers

1. COpostingsthatgoacrossFinancialAccountingorganisationalstructures

are updated in the Reconciliation Ledger

Answer: False

WiththeactivationofnewGeneralLedger, thereconciliationledgerisno

longer needed. FI is updated real time.

2. NewGeneralLedgerismandatoryfromECC5.0onwards

Answer: False

New General Ledger is available from ECC 5.0 onwards. It is only

mandatory for new implementations

3. In order to use Document Splitting for Profit Centers you must activate

Profit Center Accounting

Answer: False

DocumentSplittingfunctionalityisinNewGeneralLedger. ProfitCenters

inFinancialAccountingreplaceProfitCenterAccounting.

4. WhichtwoallocationoptionsareavailableforProfitCenters?

Answer: Assessments and Distributions.

5. HowisCOplanningdatatransferredtoProfitCenters?

Answer: The CO-OM plan data is transferred online to Profit centers.

Integrationmustbeactivatedfortheplanversionincustomising.

TheCO-PAplandatacanbetransferredperreport

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AC050 Course Summary

Course Summary

You should now be able to:

• Explain the roles of various components in Financial and Management

Accounting andhowtheyrelatetooneanother

• PerformtypicalaccountingtransactionsinGeneralLedger,AccountsPayable

andAccountsReceivable,CostCenterAccountingandInternalOrders.

• Explain the integration between Financial and Management Accounting

and other MySAP ERP components.

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CourseSummary AC050

672

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Index

A Activity Price Calculation,

account group, 52–53, 168, 467

260 activity type allocation, 472

number range, 168 Activity Type Master Record,

Account group 424

Number range, 53, 260 Activity type planning, 459

accounts payable activity-dependent costs, 462

closing, 241 activity-dependent costs,

regrouping, 245 planning, 468

year end closing, 241 Activity-Independent costs,

Accounts Payable, 7, 23, 26 456

Accounts payable closing Actual Costing, 387

legal requirements, 241 Appropriation Request, 8

technical and archiving

organizational balance audit trail

requirements, 241 program, 145

accounts receivable assessment, 546, 664

closing, 363 Assessment, 456

regrouping, 245 assessment cycle, 547

Accounts Receivable, 7, 23, Asset Accounting, 7, 23, 28

27 Audit Information System, 11

accounts receivable closing automatic dunning, 280

foreign currency procedure, 281

valuation, 364 automatic payment program,

valuation program, 364 185

Accounts receivable closing editing payment proposal,

balance carry forward 187

program, 363 parameters, 186

balance confirmation, 364 payment run, 187

process, 363 printing, 188

regrouping, 364 process, 185

Accrual Order, 383 proposal run, 186

accruals, 141 B

Accruals, 544

balance audit trail program,

activity allocation, 543

145

Activity based Costing, 8

balance carry forward

Activity Based Costing, 381,

program, 139, 242, 363

384

process, 242

balance confirmation, 364

673

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Index AC050

balance display, 114, 235 table, 349

Balanced Scorecard, 4 cost accounting methods, 449

Bill of Materials, 472 Cost allocation, 457

Biller Direct, 9 Cost and Revenue

billing, 314 Accounting, 416

BOM, 472 Cost and Revenue Element

budget profile, 613 Accounting, 7

budget tolerance limits, 613 Cost Center Accounting, 382

Business Area, 35 Cost Center Master Record,

Business Consolidation, 4 420

Business Planning, 5 Cost Center Standard

Business Segment, 38 Hierarchy, 429

Cost Component Split, 473

C

Cost Driver, 384

chart of accounts, 51, 53

Cost Element, 417

group, 61

Cost Element Accounting,

clearing posting, 144

380–381

client level, 166

Cost Element Category, 418

Closing Cockpit, 10

cost element category,

Collections Management, 10

examples, 418

commitment, 506

CostElementItemization,473

company code, 33

cost element planning, 467

general ledger, 34

Cost Estimate, 472

plant, 216

Cost Object Controlling, 386

Company Code

Cost-of-salesAccounting,392

Credit control area, 327

costing sheet, 543

company code segment, 258

Country Specific Chart of

company code-specific

Accounts, 52

settings, 54, 166

credit, 92

complex posting, 89

Enjoy transaction, 92

general posting, 89

credit control

posting key, 92

process, 333

process, 90

Credit control

Confirmation, 387

area, 327

controlling (CO) object, 86,

Credit Management, 9

176

credit management master

controlling area, 39

record, 328

Controlling Area, 400

credit control area data,

Controlling Document, 490

329

Copy Planning, 453

general data, 329

Corporate Finance

overview, 329

Management, 3, 5

credit memo, 174

Corporate Governance, 4, 10

Credit Risk Analyser, 5

correspondence request, 349

Cross-Company Code Cost

automatic, 349

Accounting, 401

manual, 349

program, 349

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AC050 Index

Currencies in Management dunning notice

Accounting, 401 printing, 283

customer account, 257

E

account group, 260

Easy Cost Planning, 607

company code segment,

Enjoy screen, 85

258

Enjoy transaction, 92

credit management master

credit, 92

record, 328

credit memo entry, 269

general data, 258

debit, 92

sales area-specific

foreign currency

settings, 309

translation, 270

Customers Information

Headerandcustomerdata,

System, 351

270

D

Information area, 270

debit, 92 invoice entry, 269

Enjoy transaction, 92 Enjoy transactions

Direct Activity Allocation, Item, 270

521 work templates, 270

Dispute Management, 9 Enterprise Asset

distribution, 545, 664 Management, 28

Distribution, 456 Entry View, 94

distribution chain, 307 Equipment, 9

division, 308 Equivalence Numbers, 467

sales area, 308 exchange rate, 243

distribution channel, 306–307 Execution Services, 607, 610

division expenses

sales area, 308 deferrals, 141

document Expenses

flow, 314 accruals, 141

header, 85, 91, 175

F

document splitting, 94, 654

FinancialAccounting,3,7,22

document type, 91

Financial Instruments, 6

dunning, 280

financial statement version,

automatic, 280

history, 280

Financial Supply Chain

individual dunning notice,

Management, 3, 9

280

Fiscal Year Variant, 39

notice, 283

Fixed Assets, 9

parameters, 281

Fixed cost, 468

procedure, 281

foreign currency valuation,

program, 280

242, 364

proposal, 282

exchange rate, 243

run, 281

valuation method, 243

Dunning

valuation posting, 243

level, 280

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Index AC050

G Investment Order, 383

G/L account Investment Programs, 8

balance display, 114, 235 invoice receipt, 222

closing, 139 Itemization, 473

cost element, 176 L

line item, 175

line item, 85

general ledger, 34

posting key, 92

General Ledger, 7, 23–24

Liquidity Management, 10

General ledger view, 95

LIS, 426

general posting, 89

complex posting, 89 M

process, 90 Management Accounting, 3,

Geographic Segment, 38 7, 378

GL account seealsoControlling

cost element, 86 Management Cockpit, 4

GL document, 85 Management of Internal

goods issue, 314 Controls, 11

goods receipt, 222 Market Risk Analyser, 5

GR/IR account master data group, 428

clearing posting, 144 material consumption, 494

GR/IR clearing account, 144 Material Ledger, 387

group chart of accounts, 61 movement type, 494

Group Company, 33–34 Multilevel Price

seealsoCompany;Trading Determination, 389

Partner

N

H

new General Ledger

Held document, 85 Accounting, 657

number range, 168, 260

I

external, 260

IAS, 38

internal, 260

IDES, 32, 36

In-House Cash, 10 O

incoming payment, 276 Online Split, 94

partial payment, 276 operating chart of accounts,

residual item, 276 53

Indirect Activity Allocation, Operating Concern, 400

521 Operations, 472

information area, 85 Order with Revenue, 383

internal order, 596, 635 outbound delivery document,

Internal Order, 383 314

internal order budget types, Overall Planning, 604

612 overhead calculation, 630

internal order master record, Overhead Cost Controlling, 8,

596 379, 381

InvestmentManagement, 3, 8 Overhead Cost Order, 383

Investment Measures, 8 overhead rate, 631

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AC050 Index

P Profitability Analysis, 8, 381,

partial payment, 276 390

payment run, 188 Profitability Analysis,

payment transaction, 182 account-based, 391

automatic, 182 Profitability Analysis,

manual, 182 costing-based, 391

Performance Measurement, 4 Profitability and Sales

Period Accounting, 392 Accounting, 380

period-end closing, 552 proposal run, 186

Period-end Closing, 387 purchase order, 222

periodic reposting, 544 purchasing data, 218

pick order, 314 purchasing organization, 217

picking, 314 pure cost allocation, 543

pick order, 314 R

transfer order, 314

real object, 598

warehouse management,

reconciliation account, 56

314

recurring business

plan reconciliation, 470

transactions, 95

Planner Profile, 449

recurring entry program, 95

Planning Layout, 447

regrouping, 364

Planning on Internal Orders,

Regrouping

604

accounts payable, 245

Planning Version, 446

accounts receivable, 245

plant, 216

Report Painter, 563

company code, 216

Report Writer, 563

Portfolio Analyser, 6

reporting

postingerrors,waystocorrect,

legal requirements, 129

515

reporting tools, 563

posting key, 92

residual item, 276

standard, 92

revaluation, 389

posting transactions

Revaluation, 453

complex, 89

Revenue Element, 418

general, 89

revenues

process, 90

accruals, 141

Preliminary Costing, 387

Revenues

prepayments, 142

deferrals, 141

Primary Cost Element, 418

Routing, 472

procurement transaction

three-step verification, S

222 sales

Product Cost Accounting, 8, area, 308

380–381 billing, 314

Product Cost Controlling, 384 document flow, 314

Product Cost Planning, goods issue, 314

385–386 organization, 306

Profit Center, 36, 381

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Index AC050

outbound delivery Strategic Enterprise

document, 314 Management, 3–4

picking, 314 Strategy Management, 4

process, 314 subsidiary ledger, 56

sales order, 314 accounts payable, 56

sales area, 308 asset, 56

sales area-specific settings, Subsidiary ledger

309 accounts receivable, 56

sales order, 314

T

sales organization, 306

target cost, 471

distribution chain, 307

task plan, 141

distribution channel, 306

Task plan

SAP List Viewer, 563

tasks, 141

SAP Time Sheet, 524

three-step verification, 222

Sarbanes Oxley, 11

goods receipt, 222

schedule manager, 140

invoice receipt, 222

task plan, 141

purchase order, 222

Scheduled Activity Quantity,

traffic light, 85

465

transaction figure

Screen Variant, 85

business area, 113

Secondary Cost Element, 418

credit, 113

Secondary Cost Planning, 464

debit, 113

Segment, 37–38

Transaction Manager, 6

settlement, 635

transfer order, 314

settlement rule, 635

transfer price, 388

Simultaneous Costing, 387

Travel Management, 7, 23, 30

Single-level Price

Treasury and Risk

Determination, 389

Management, 10

Special Ledger, 7, 23, 29

splitting expenses, 654 U

Stakeholder Relationship Unit Costing, 604

Management, 5 US GAAP, 38

standard hierarchy, 383

V

standard posting key, 92

Statistical Key Figure, 426, valuation

540 process, 365

statistical key figure layouts, transfer, 365

454 value adjustment key, 365

statistical key figure, use in valuation method, 243

planning, 453 valuation posting, 243

statistical key figure, values, valuation program, 364

454 Valuation program

Statistical Key Figures and valuation run, 364

LIS, 541 valuation run, 364–365

statistical object, 598 manual, 365

value adjustment

678

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AC050 Index

key, 365 information area, 175

valuation program, 364 line item, 175

Variable Cost, 468 purchasing data, 218

variance analysis, 553 vendor invoice, 174

vendor account, 166 vendor line item, 175

account group, 168

W

balance carry forward

warehouse management, 314

program, 242

Whistle Blower, 11

client level, 166

Work Center, 472

company code-specific

work templates, 85, 174

settings, 166

foreign currency

valuation, 242

679

第 688 页 / 共 689 页

Index AC050

680

第 689 页 / 共 689 页

Feedback

SAP AG has made every effort in the preparation of this course to ensure the

accuracy and completeness of the materials. If you have any corrections or

suggestionsforimprovement,pleaserecordthemintheappropriateplaceinthe

course evaluation.

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