AC612_EN_Col92_FV_Part_A4 (第2页) | ERP软件技术分享

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Unit2: ProfitCenterMasterDatainNewGeneralLedgerAccounting AC612

“Accountingfieldsegmentisnotfilledindocumentline”. Ifyoustilluseclassic

ProfitCenterAccountinginparalleltothenewgeneralledger,youhavetodefine

a dummy profit center.

AspecialCustomizingtransactionisavailabletocreatethedummyprofitcenter.

Financial Accounting (New)→ General Ledger Accounting (New)→ Master

Data→ProfitCenter→CreateDummyProfitCenter

Thisprocedureisalmostthesameasthatforcreatingnormalprofitcenters-the

only differences being:

• You do not specify a validity period. The dummy profit center is

automaticallyvalidforthemaximumvalidityperiod.

• Youcannotcopythedummyprofitcenterfromanexistingprofitcenter.

• A flag identifying the profit center as the dummy profit center is set

automatically (in the indicator folder).

Youchangeanddisplaythedummyprofitcenterusingthenormalmaintenance

transactions for profit centers.

Figure 29: Assigning Default Profit CenterAccounts

Defaultprofitcentersareprofitcentersthatdonotreflectanorganizationalarea

ofresponsibility,butinsteadareusedtocollectcosts,revenues,andpostingsto

balancesheetaccountswithinapostingperiod. Attheendoftheperiod,youcan

assessordistributetheposteddatafromthedummyprofitcentertothedesired

profitcenters. Clearingprofitcentersareoftenreferredtoasdefaultprofitcenters.

In contrast to the dummy profit center, however, default profit centers can be

derivedspecifically based on other information.

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AC612 Lesson: Profit Center Master Data

Theprocedureforcreatingmaster datafordefault profit centersislikethat for

creatingmasterdataforyourtrueprofitcenters. Defaultprofitcentershavethe

samestructureasallotherprofitcenters. Incontrasttothedummyprofitcenters,

defaultprofitcenterscanbederivedspecificallyfromotherinformation,suchas

the company code or account.

Youcandefinedefaultprofitcentersforeachcompanycodeandaccountinterval

under thefollowingmenu path inCustomizing:

Financial Accounting (New)→ General Ledger Accounting (New)→ Master

Data→ProfitCenter→AssignDefaultProfitCentertoAccounts

Thedefaultprofitcenterisderivedunderthefollowingcircumstances:

• If noprofit center isspecified in theposting

• Ifaprofitcentercannotbederivedfromthecostelement,forexample,using

the cost center, the order, or the like

This means derivation is only helpful for P&L and balance sheet account for

whichtheprofitcentersarenotderivedorspecified. Derivationtakesplacewhen

thepostingismade. Youshouldonlydefinedefaultprofitcentersforaccounts

forwhichdocumentsplittingisnotactive. Selectanaccountintervalandassign

theprofitcentertobederived. IfyouleavetheAccounttofieldblank,itissetto

the same value as the Account from field.

Ifyouusedocumentsplittinginthenewgeneralledger,thereisasimilarfunction,

thedefaultaccountassignment(inCustomizingunderFinancialAccounting(New)

→General LedgerAccounting (New)→ Business Transactions →Document

Splitting→EditConstantsforNonassignedProcesses).

Youcanassignadefaultaccountassignment(suchasaprofitcenterorsegment)

herethat isused whenever thisobject ismissingintheitem. If adefault value

(constant) is used, the quality of the dataset is poorer. You have to distribute

thesevaluesattheendofthemonth,througheithermanualpostingsorallocation.

If you use a default value, you should at least carry out the test phase of an

implementation project without a default value, to ensure you detect potential

errors in document splitting.

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Unit2: ProfitCenterMasterDatainNewGeneralLedgerAccounting AC612

Figure 30: Collective Master Data Processing

Collectiveprocessingisparticularlyusefulwhenyouneedtoadaptexistingdata

toachangeincircumstances,forexample,ifcertainmasterdatafields(suchasthe

department,personresponsible)orcompanycodeassignmentshavetobechanged.

Youcancallcollectiveprocessinginthefollowingareas:

Accounting→FinancialAccounting→GeneralLedger→MasterRecords→

ProfitCenter→CollectiveProcessing→MasterData

Accounting→FinancialAccounting→GeneralLedger→MasterRecords→

ProfitCenter→CollectiveProcessing→CompanyCodeAssignment

Figure 31: Accounts in Profit Center Accounting

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AC612 Lesson: Profit Center Master Data

Profit Center Accounting is based on the chart of accounts that is assigned to

Financial Accounting. Theseaccountsinclude:

• Stockaccounts: Thesystemusestheseaccountstodisplaytheliabilityand

equitysidesofthebalancesheet. Theseaccountsarenotusedincontrolling.

For example, there are no material stocksfor cost centersin thestandard

system.

• P&Laccounts: Thesystemusestheseaccountstogeneratetheprofitand

lossstatement. IfyouwanttousetheseP&Laccountsincontrollingaswell,

youcreateprimarycostelementsincontrolling,forexample,formaterial

consumption bycost objectsor cost centers.

• Secondarycost elements: Thesecostsaregenerated through allocations

within controlling (allocation of machine hourly rates in production or

assessmentofoverheadcosts). Whilethesecostsarenotoffsetbyexternal

consumptionintheprofit andlossstatement fromabusinessperspective,

they can be transferred using real-time CO→FI integration to the new

generalledgerandthereforetoProfitCenterAccounting.

Figure 32: Derivation of a Segment

TheU.S.GAAPandIFRSaccountingprinciplesrequiresegmentreporting. You

can define segments in your SAP system for this purpose. The corresponding

IMGactivityislocatedinCustomizingunderEnterpriseStructure→Definition

→ Financial Accounting → Define Segment. You can enter a segment in the

master record of a profit center. The segment characteristic is only derived

togetherwiththeprofitcentercharacteristic. Ifnosegmentisenteredmanually

duringposting(onlypossibleinFinancialAccountingtransactions),thesegment

isdeterminedfromthemasterrecordoftheprofitcenter. Inturn,thisprofitcenter

canhaveamanualaccountassignmentorcanbederiveditself. Ifyouwanttouse

different rulesto derivethesegment during posting, you can defineyour own.

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Unit2: ProfitCenterMasterDatainNewGeneralLedgerAccounting AC612

ThesesettingsarelocatedinCustomizingunderFinancialAccounting(New)→

FinancialAccountingGlobalSettings(New)→Tools→CustomerEnhancements

→ Business Add-Ins (BAdIs) → Segment Derivation. The document splitting

procedure isa prerequisite, and isalso useful for creating financial statements

andprofitandlossstatementsforthesegmentdimensionatanytime. Toenable

this,youhavetoallowzerobalancesforthesegmentcharacteristic. U.S.GAAP

requires nearly complete financial statements at segment level for reporting

(basicallyeverythingbutequitycapital). Inthisapproach,thesegmentisdefined

as an area of a company whose activities result in expenses and revenues. Its

operating result is reviewed regularly by company and group management to

assessitssuccessandallocateresources, andismadeavailablefortheseparate

financialinformation. TheIFRSsegmentationrequirementsarenearlyidentical.

Thesegmentdimensionisprovidedtomapthesegmentlevel.

You can use an ERP system to create a segment in the master data of a profit

center. Whenyoumakeapostingontheprofitcenter,thesegmentisalsoposted.

Thereisnodummysegmentposting,unliketheprofitcenterlogic-iftheprofit

center hasnosegments, thennosegment assignment takesplace. Deriving the

segmentfromtheprofitcenteristhestandardmethod. YoucanalsouseaBAdI

calledFAGL_DERIVE_SEGMENTtoderivethesegment.

Figure 33: Derivation of a Segment (2)

The segment is derived from the profit center characteristic because this

characteristic alreadyexistsin variousSAP objects, which meansthesegment

characteristic can be derivedfromit automatically.

Formoreinformation,seeSAPNote1035140: Officially,SAPonlyauthorizes

the use of segments if profit centersare used at thesametime. The automatic

derivation of segments is only possible with profit centers. Many business

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AC612 Lesson: Profit Center Master Data

transactions, particularly in logistics, do not have an option for entering the

segment manually. Moreover, several standard interfaces do not support the

segment. Forthesereasons,theuseofsegmentsisonlyapprovedifyoualsouse

profit centers. If it is not possible to derive the segment characteristic from a

profit center master record, you have to find a different way of assigning the

segment accounts. Options include manual entry, BAdI implementation (=>

BAdI:FAGL_DERIVE_SEGMENT),definingsubstitutionrules,andastandard

account assignment (which usually involves document splitting). In addition

toBAdIFAGL_DERIVE_SEGMENT,BAdIFAGL_DERIVE_PSEGMENTis

available for deriving the partner segment.

Figure 34: Statistical Key Figures

Statistical key figures are values or quantities (for example, number of phone

calls, sq. m. area, number of employees) that givefurther detailsonthesetup,

theconsumptionorperformanceoutputofcostcenters,internalorders,processes

or profit centers.

Youcanpoststatisticalkeyfiguresbothintheplanandintheactual.

You can use statistical key figures both as an allocation base for periodic

distributionsor assessmentsand tocreatekeyfigures(ratiossuch aspersonnel

costs per employee).

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Unit2: ProfitCenterMasterDatainNewGeneralLedgerAccounting AC612

Youcandefinestatisticalkeyfiguresaseitherfixedvaluesortotals(transaction

codeKK01),whichmeanstheyarealsoavailableinthenewgeneralledger.

• Thefixedvalueiscarriedoverfromtheperiodinwhichit ispostedtoall

subsequent periodsof the samefiscal year. Youonly havetoenter anew

postingwhenthevaluechanges. Fixedvaluesaredefinedwhenkeyfigures

remain constant over a significantperiod of time (such asthe number of

employees in a cost center).

• Thetotalsvalueisnottransferredtothefollowingperiodbutmustbeentered

foreachindividualperiodandispreferableforstatisticalkeyfigureswhose

valuesfluctuateinindividualperiods(suchaspowerconsumptioninkWh).

StatisticalkeyfigurescanbetransferredfromtheLogisticsInformationSystemby

linkingakeyfigurefromLIS (suchasorderreceipts)toastatistical keyfigure

(such as in Cost Center Accounting).

Figure 35: Master Data Groups

Profitcentergroupsarealternativehierarchiestothestandardhierarchy. Youcan

usetheminreporting,distributionandassessment,orvariousplanningfunctions.

In contrast to the standard hierarchy, these profit center groups do not have to

containalltheprofitcentersinthecontrollingarea. Onthecontrary,profitcenter

groupsletyouselectonlycertainprofitcentersandstructurethemhierarchically

to allow you more flexibility.

Youcanusethefinancialstatement/profitandlossstatementstructureintheinfo

systemtodisplaythereportstructuresfromFinancialAccountinginprofitcenter

reports.

Youcancreateprofitcentergroupsinthefollowingareasinthesystem:

Intheapplicationmenu: Accounting→FinancialAccounting→GeneralLedger

→MasterRecords→ProfitCenter→ProfitCenterGroup→Create

InCustomizing: FinancialAccounting(New),GeneralLedgerAccounting(New),

MasterData,ProfitCenter, DefineProfitCenterGroups

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AC612 Lesson: Profit Center Master Data

Thetransactionsusedformaintaining thecostelement groups(suchasKAH1)

usedincontrollingarelocatedunderthefollowingCustomizingmenupath:

Financial Accounting (New)→ General Ledger Accounting (New)→ Master

Data→G/LAccounts→CreateCostElementGroups

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Unit2: ProfitCenterMasterDatainNewGeneralLedgerAccounting AC612

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AC612 Lesson: Profit Center Master Data

Exercise 2: Master Data

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Create profit center master data

• Explainthedifferencebetweenadummyprofitcenterandadefaultprofit

center

Business Example

Your company wants to set up product-oriented profit center accounting, to

allocaterevenueresponsibilitytotherespectivecompanyunits.

To do so, they set up one profit center for production and one for the product

division area. The first test is to be performed with a new division for

high-capacity pumps.

Task 1:

Create the following profit center master data in the standard hierarchy, H1.

Navigatetothefollowingnode: H1→HE→H9500→AC612.

1. Createthefollowing profit center master data:

Profit Analysis Name Longtext Person Seg-

Cen- Period Respons. ment

ter

611## 01/01/cur. Pumps Pump Andy MANF

FY to division Admin

12/31/9999

612## 01/01/cur. Pump Pump Paul MANF

FY to Production Produc- Pump

12/31/9999 tionDivi-

sion

Continued on next page

Profit Cen- ter	Analysis Period	Name	Longtext	Person Respons.	Seg- ment
611##	01/01/cur. FY to 12/31/9999	Pumps	Pump division	Andy Admin	MANF
612##	01/01/cur. FY to 12/31/9999	Pump Production	Pump Produc- tionDivi- sion	Paul Pump	MANF

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Unit2: ProfitCenterMasterDatainNewGeneralLedgerAccounting AC612

2. Whichactivationstatusdotheseprofitcenterscurrentlyhaveandwhatare

the consequences?

3. Activate the profit centers you created.

4. OntheCompanyCodestab,checkwhetheryourprofitcentersareassigned

to company code 1000.

5. Whydoesthetestsystemhaveadummyprofitcenter?

Task 2:

Youalsoneedprofitcentergroupsfortheinformationsystem.

1. Createtheprofitcenter groupGROUP##withthedescriptionGroup##

Profit Centeroutsidethestandardhierarchy. Assignthefollowingprofit

centers:

Profit CenterGroup AssignedProfitCenters

GROUP##Group##ProfitCenters 611## PumpDivision

612##PumpProduction

Profit CenterGroup	AssignedProfitCenters
GROUP##Group##ProfitCenters	611## PumpDivision
	612##PumpProduction

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AC612 Lesson: Profit Center Master Data

Solution 2: Master Data

Task 1:

Create the following profit center master data in the standard hierarchy, H1.

Navigatetothefollowingnode: H1→HE→H9500→AC612.

1. Createthefollowing profit center master data:

Profit Analysis Name Longtext Person Seg-

Cen- Period Respons. ment

ter

611## 01/01/cur. Pumps Pump Andy MANF

FY to division Admin

12/31/9999

612## 01/01/cur. Pump Pump Paul MANF

FY to Production Produc- Pump

12/31/9999 tionDivi-

sion

a) OntheSAPEasyAccessscreen, choose: Accounting→Financial

Accounting→GeneralLedger→MasterRecords→ProfitCenter→

Standard Hierarchy → Change

Navigatetothefollowingnodeinthestandardhierarchy:

H1 → HE → H9500 → AC612

Double-click nodeAC612and thenchoose

Edit → Create Profit Center

Enterthedataforthenewprofitcenterintheprofitcentertable.

2. Whichactivationstatusdotheseprofitcenterscurrentlyhaveandwhatare

the consequences?

Answer: Theprofit centersareinactive. Theycanneither beassignedto

account assignment objectsnor be posted to.

3. Activate the profit centers you created.

Answer: Choose Edit → Activate. The Standard Hierarchy for Profit

Centers: Changescreenappears. Set theflagnexttoprofit centers611##

and 612## and activate them. Then save the changes you made to the

standard hierarchy.

Continued on next page

Profit Cen- ter	Analysis Period	Name	Longtext	Person Respons.	Seg- ment
611##	01/01/cur. FY to 12/31/9999	Pumps	Pump division	Andy Admin	MANF
612##	01/01/cur. FY to 12/31/9999	Pump Production	Pump Produc- tionDivi- sion	Paul Pump	MANF

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Unit2: ProfitCenterMasterDatainNewGeneralLedgerAccounting AC612

4. OntheCompanyCodestab,checkwhetheryourprofitcentersareassigned

to company code 1000.

Answer: ChoosetheCompanyCodestab. Makesurethattheindicatorisset

for companycode1000intheAssignedcolumn.

5. Whydoesthetestsystemhaveadummyprofitcenter?

a) The classic Profit Center Accounting (EC-PCA) is still active for

testing purposes in thetest system. All nonassigned postings in the

profitandlossstatementarepostedtothisprofitcenterinEC-PCA.In

thenewgeneralledger,theprofitcenterisinheritedasaresultofthe

documentsplitfor nonassigneddocumentlines.

Task 2:

Youalsoneedprofitcentergroupsfortheinformationsystem.

1. Createtheprofitcenter groupGROUP##withthedescriptionGroup##

Profit Centeroutsidethestandardhierarchy. Assignthefollowingprofit

centers:

Profit CenterGroup AssignedProfitCenters

GROUP##Group##ProfitCenters 611## PumpDivision

612##PumpProduction

a) OntheSAPEasyAccessscreen, choose: Accounting→Financial

Accounting→GeneralLedger→MasterRecords→ProfitCenter→

Profit Center Group → Create

Name the profit center group GROUP##. Enter Group ## Profit

Centers as the name.

Click the top node, GROUP##.

Choose Edit → Profit Center → Insert Profit Center. On the input

screenthatappears,enterprofitcenters611##and612##onseparate

lines.

ThensavetheprofitcentergroupGROUP##.

Profit CenterGroup	AssignedProfitCenters
GROUP##Group##ProfitCenters	611## PumpDivision
	612##PumpProduction

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AC612 Lesson: Profit Center Master Data

Lesson Summary

You should now be able to:

• Create the standard hierarchy

• Maintain profit center master data

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Unit2: ProfitCenterMasterDatainNewGeneralLedgerAccounting AC612

Lesson: Profit Center Assignments

Lesson Overview

YouassignprofitcenterstotheaccountassignmentobjectsintheSAPsystemto

ensure that all the data is transferred.

Lesson Objectives

After completingthislesson, you will beable to:

• AssignprofitcentermasterdatatotheaccountassignmentobjectsinSAP

ERP

Business Example

Yourprojectteamwantstounderstandhowtheprofitcenteraccountassignments

arederivedforvariousaccountassignmentobjectsinSAPERP.Youneedtofind

outthisinformationto preparetheprojectmeeting.

Figure 36: Profit Center Assignments

Youassignprofitcenterstoallaccountassignmentobjectstowhichcostsand

revenues have been posted. These assignments also determine the transfer of

balancesheet itemsto theindividual profit centers.

As a result of theassignment logic, the profit center is normally not posted to

explicitly. Instead,dataisderivedfromprimaryaccountassignmentobjects(cost

centers, internal orders).

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AC612 Lesson: Profit Center Assignments

Generally,postingsofcostsandrevenuestoProfitCenterAccountingarebased

ontheassignmentofsalesorders/productionordersandcostobjects. Overhead

costsarebasedontheassignmentoftheaccountassignmentobjectsinOverhead

Management(costcenters,internalorders,andsoon)toprofitcenters.

Tomaintainprofitcenterassignments,usethefollowingmenupaths:

• On the SAP Easy Access screen, choose: Accounting → Financial

Accounting → General Ledger → Master Records → Profit Center →

Current Settings

• InCustomizing: FinancialAccounting(New)→GeneralLedgerAccounting

(New) → Master Data → Profit Center → Assignments of Account

Assignment Objects to Profit Centers

Figure 37: Assignment of Controlling Objects

You assign Overhead Cost Controlling objects (cost centers, internal orders,

projects,businessprocesses)toprofitcenterstoobservethevalueflowbetween

FinancialAccountingandOverheadCostControllingfromaprofitcenterpoint

of view.

Whenyouassignacontrollingobjecttoaprofitcenter,thesystemmakessurethat

thecontrollingareaisthesamefortheobjectandtheprofitcenter. Costcenters

andbusinessprocessesareassignedtoaprofitcenterintheMasterRecordBasic

Data screen.

Thevalidityperiodoftheprofitcentermustcompletelycontainthedatesofthe

cost center or business process.

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Unit2: ProfitCenterMasterDatainNewGeneralLedgerAccounting AC612

Additionally, theassignment of acostcenter or internalorder toaprofitcenter

alsoimplicitlyassignsallassetsassignedtothiscostcenterorinternalorderto

the profit center as well.

YoulinkinternalorderstoaprofitcenterintheOrderMasterDataAssignments

screen. MaintenanceordersfromthePlantMaintenancecomponentareassigned

to aprofit center inthesamewayasinternal orders.

CostobjectsareusedinProductCostAccountingtocollectandstorecoststhat

cannotbeassignedtoobjectsatalowerlevel(orders,projects, orcostcenters).

However,incertaincircumstances,youmayneedtoassignacostobjecttoaprofit

center. The assignment logic used here is the same as that used for assigning

cost centers.

Unlike other assignment objects, profitability segments do not have master

records. A profitability segment is a combination of characteristics, such as a

customer, product, plant, distribution channel, and so on. The profit center is

always one of the characteristics.

Figure 38: Assigning Projects

Projectsaregenerallyusedtocarryoutcomplex,long-termtasks. Thismakesit

possibleforseveralprofitcenterstobeinvolvedinasingleproject,forexample,

constructing a ship. One profit center might be responsible for producing the

engine,whileanotherwouldberesponsiblefortheinternalfittings. Profitcenters

arethereforeassignedtothevariousdata-bearingstructuresintheprojectrather

thantotheprojectdefinitionitself. Thesestructuresare:

• Workbreakdownstructureelement(WBSelement)

• Network header

• Network operation

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AC612 Lesson: Profit Center Assignments

Intheprojectdefinitionor theprojectprofile, youcanenteraprofitcenter that

istobeusedasthedefaultfortheindividualWBSelements. Youcanoverwrite

thisvalueintheindividualstructures. IfaWBSelementisnotassignedtoaprofit

center, thesystempoststothedummy profitcenter.

Ifanetworkheaderisnotassignedtoaprofitcenter,theprofitcenterisderived

from the corresponding WBS element.

Ifanetworkactivityisnotassignedtoaprofitcenter,theprofitcenterisderived

from thecorrespondingWBS element, provided that the activity islinked to a

WBSelement. Otherwisetheprofitcenteristakenfromthenetworkheader.

The assignment of these structures to a profit center makes it possible for you

transfer work in processfrom projects to Profit Center Accounting, aswell as

seeingallcostsandrevenuesinthederivedprofitcenters.

Figure 39: Assigning Materials

The assignment of the material masters to profit centers is the basis for the

assignmentofsalesandproductionorders. Furthermore,itformsthefoundation

forinternalgoodsmovementtransactionsandforthetransferofmaterialstocks

to Profit Center Accounting.

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Unit2: ProfitCenterMasterDatainNewGeneralLedgerAccounting AC612

Materials are always assigned to a profit center at plant level. The example

illustratessomeoftheoptionsthisapproachprovides:

• Aprofitcenterthatrepresentsamaterialinallplants(ProfitCenterI)

• Aprofitcenterthatrepresentsaplant, includingallmaterialsfortheplant

(Profit Center II)

• Aprofitcenterthatrepresentsaspecificmaterialforaspecificplant(Profit

Center III)

Theplantisassignedtoacompanycode,whichisinturnassignedtoacontrolling

area. Thiscontrollingareamustbethesameasthecontrollingareatowhichthe

profit center belongs.

Youcanassignmaterialsdirectlyinthematerialmasterorusethefastassignment

function.

Material maintenance is divided into several views. If you have selected the

Sales: General/PlantDataview,youentertheprofitcenterintheGeneralplant

parametersinthisview. Ifthisviewisnotrelevantforthismaterial(forexample,

withrawmaterials),youmaintaintheprofitcenterintheStorage2view,alsoin

theGeneralplantparameters. However,thesameprofitcenterisalwaysshown

in the different views.

Figure 40: Assigning Production and Sales Orders

Aproductionordercontainsanassignmenttoaprofitcenterintheordermaster

record. ForPPproductionordersorprocessorders,youcanfindtheProfitCenter

fieldunderHeaderAssignment. For COproductionorders, it islocatedonthe

initial screen.

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AC612 Lesson: Profit Center Assignments

Whenyoucreatea production order, thedefault profit centeristakenfromthe

master record (general plant parameters) of the material being produced. For

processorders,thesystemproposestheprofitcenterforthemainproductinthe

order. Consequently,youdonotnormallyhavetoentertheprofitcentermanually.

Alltheprimaryandsecondarycostspostedtotheproductionorderarepassedon

tothe assigned profit center, along withthecredit postedwhen the production

orderisdeliveredorsettled. Thisassignmentisalsousedfortransferringworkin

process to Profit Center Accounting.

Productionordersarecarriedoutinaplant. Eachplantisassignedtoacompany

code, whichinturnbelongstoacontrollingarea. Thiscontrollingareaandthe

controllingareaoftheprofitcenter must bethesame.

Everyorderiteminasalesorderisassignedtoaprofitcenter. Tofindtheprofit

centerfield, choosemenupathEdit→Item→AccountAssignment. Theprofit

centerforthematerialtobesoldisproposedbydefault. Therefore,youdonot

normally have to enter theprofitcenter manually.

Figure 41: Assignment By Means of Substitution

Inthesalesorder,theprofitcenterfromthematerialmasterfortheitemtobesold

isproposedbydefault. Thisdefaultproposalallowsaproduct-orienteddivision

byprofitcenters(viathematerial)andalocation-orienteddivision(viatheplant),

or a combination of both.

If you wish to structure your company from a sales-oriented rather than a

production-orientedview,youcanalsodetermineaprofitcenterfromtheavailable

fieldsinthesalesorderheaderoritemwiththehelpofsubstitutionrules.

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Unit2: ProfitCenterMasterDatainNewGeneralLedgerAccounting AC612

The following is a partial list of the fields from the sales order and related

informationthatcanbeusedtoderivetheprofitcenterassignment:

• Business area

• Customer

• Customer group

• Customer groups 1-5

• Distribution channel

• Category

• Material

• Material group

• Material groups 1-5

• Material price group

• Order reason

• Plant

• Product hierarchy

• Sales district

• Sales group

• Sales office

• Sales organization

• Storage location

Ifthesystemfindsavalidsubstitutionforasalesorder,itusesthisinsteadofthe

defaultfoundusingtheassignmentonthematerialmasterrecord.

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AC612 Lesson: Profit Center Assignments

Figure 42: Assignment Monitor

Theassignmentmonitorprovidesyouwithanoverviewofalltheassignments

you have made to profit centers and supports you when you make or change

assignments. Forexample,youcancallupalistofallcostcentersthathavenot

beenassignedtoaprofitcenterorprofitcentergroup,oralistofcostcentersthat

areassignedtoaparticularprofitcenterorprofitcentergroup. Fromhere,youcan

jumpdirectlytothetransactionforchangingtheobject.

ThefastentryscreenintheMaterialmenuenablesyoutoassignalargenumberof

material numbers to a profit center quickly.

TheOrders menuletsyouanalyzethefollowingtypesoforder: internalorders

(CO), imputed cost orders (CO), COproduction orders, PP production orders,

processorders, networkheaders, andmaintenanceorders.

TheCostObjectsmenucontainsthegeneralcostobjectsaswellasthecostobjects

for process manufacturing.

Incorrect assignments lead to incorrect transaction data in Profit Center

Accounting, whichis normally quite difficult tocorrect. You should therefore

check your assignments very carefully.

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Unit2: ProfitCenterMasterDatainNewGeneralLedgerAccounting AC612

Youcanchangeassignmentsatthefollowingplacesinthesystem:

• On the SAP Easy Access screen, choose: Accounting → Financial

Accounting → General Ledger → Master Records → Profit Center →

Current Settings → Assignment Overview

• InCustomizing: FinancialAccounting(New)→GeneralLedgerAccounting

(New) → Master Data → Profit Center → Assignments of Account

AssignmentObjectstoProfitCenters→CheckAssignments

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AC612 Lesson: Profit Center Assignments

Exercise 3: Profit Center Assignments

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Usetheassignmentmonitortoanalyzeprofitcenterassignments

• Distinguishbetweenandusethedifferentassignmentoptions

Business Example

Youplantousethepumpdivisionasatestcaseforproduct-orientedprofitcenter

accounting.

Task 1:

Youassignthefinishedproducts,semifinishedproducts,andrawmaterialsofthe

pumpstotheprofitcenters. Youwanttoincludebothassetaccountingandcost

center accounting in your calculations.

1. Create the following cost center in cost center accounting from January

1st of the current fiscal year:

Cost Center T611##

Name Pump Division

Description Pump Division Cost

Center

Responsible Andy Admin

Cost CenterCategory 4

Hierarchy Area H-AC612

Company Code 1000

Business Area 1000

Profit Center 611##

Continued on next page

Cost Center	T611##
Name	Pump Division
Description	Pump Division Cost Center
Responsible	Andy Admin
Cost CenterCategory	4
Hierarchy Area	H-AC612
Company Code	1000
Business Area	1000
Profit Center	611##

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Unit2: ProfitCenterMasterDatainNewGeneralLedgerAccounting AC612

2. Whichprofitcenterwouldcurrentlybedeterminedbythesystemifaposting

was made to cost center T611##?

Task 2:

Thecompanyusesanassettoassemblethepumpsintheproductionprocess. You

wantthevalueofthisassettobevisibleincostcenteraccounting.

1. Createtheassetforpumpassemblyinassetaccounting.

Asset Class Company Code

1200 1000

OntheGeneraltab,enterthedescriptionPump Assembly Group ##.

ThengototheTime-dependenttabandenterthefollowingdata.

Business Area Cost Center

1000 T611##

Writedowntheordernumber: _______________________________

2. Whichprofitcenterwouldcurrentlybedeterminedif apostingwasmade

to the asset?

Task 3:

YouwanttousepumpR-F1##asatestcaseinprofitcenteraccounting. Production

profitcenter612##istobeusedinthemasterrecordofthismaterial.

1. Change the profit center assignment for R-F1## and the BOM materials

specified in the table. The profit center for the test case is only valid in

plant 1000.

Material Profit Center

R-F1## 612##

Asset Class	Company Code
1200	1000

Business Area	Cost Center
1000	T611##

Material	Profit Center
R-F1##	612##

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AC612 Lesson: Profit Center Assignments

Solution 3: Profit Center Assignments

Task 1:

Youassignthefinishedproducts,semifinishedproducts,andrawmaterialsofthe

pumpstotheprofitcenters. Youwanttoincludebothassetaccountingandcost

center accounting in your calculations.

1. Create the following cost center in cost center accounting from January

1st of the current fiscal year:

Cost Center T611##

Name Pump Division

Description Pump Division Cost

Center

Responsible Andy Admin

Cost CenterCategory 4

Hierarchy Area H-AC612

Company Code 1000

Business Area 1000

Profit Center 611##

a) Accounting→Controlling→CostCenterAccounting→MasterData

→CostCenter→IndividualProcessing→Create

2. Whichprofitcenterwouldcurrentlybedeterminedbythesystemifaposting

was made to cost center T611##?

Answer: Whenyoupostto thiscost center, thesystemdetermines profit

center 611##.

Task 2:

Thecompanyusesanassettoassemblethepumpsintheproductionprocess. You

wantthevalueofthisassettobevisibleincostcenteraccounting.

1. Createtheassetforpumpassemblyinassetaccounting.

Asset Class Company Code

1200 1000

OntheGeneraltab,enterthedescriptionPump Assembly Group ##.

ThengototheTime-dependenttabandenterthefollowingdata.

Continued on next page

Cost Center	T611##
Name	Pump Division
Description	Pump Division Cost Center
Responsible	Andy Admin
Cost CenterCategory	4
Hierarchy Area	H-AC612
Company Code	1000
Business Area	1000
Profit Center	611##

Asset Class	Company Code
1200	1000

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Unit2: ProfitCenterMasterDatainNewGeneralLedgerAccounting AC612

Business Area Cost Center

1000 T611##

Writedowntheordernumber: _______________________________

a) Accounting → Financial Accounting → Fixed Assets → Asset →

Create → Asset

Choose the Master Datapushbutton.

Save the asset.

2. Whichprofitcenterwouldcurrentlybedeterminedif apostingwasmade

to the asset?

Answer: Cost center T611## isassigned to the asset in the asset master

record. Profitcenter611##isenteredinthemasterrecordforthiscostcenter.

The system determines thisprofit center.

Task 3:

YouwanttousepumpR-F1##asatestcaseinprofitcenteraccounting. Production

profitcenter612##istobeusedinthemasterrecordofthismaterial.

1. Change the profit center assignment for R-F1## and the BOM materials

specified in the table. The profit center for the test case is only valid in

plant 1000.

Material Profit Center

R-F1## 612##

a) Logistics→MaterialsManagement→MaterialMaster→Material

→ Change→ Immediatelyor Accounting → Financial Accounting

→ General Ledger→ Master Records →Profit Center → Current

Settings. Then choose either Assignment Overview, Assignment:

Materials/FastAssignment,orAssignment: Materials/Master. Change

theprofitcenterassignmentinplant1000toprofitcenter612##. Use

thegeneralplantdata/storage2orcosting1view.

Business Area	Cost Center
1000	T611##

Material	Profit Center
R-F1##	612##

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AC612 Lesson: Profit Center Assignments

Lesson Summary

You should now be able to:

• AssignprofitcentermasterdatatotheaccountassignmentobjectsinSAP

ERP

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UnitSummary AC612

Unit Summary

You should now be able to:

• Create the standard hierarchy

• Maintain profit center master data

• AssignprofitcentermasterdatatotheaccountassignmentobjectsinSAP

ERP

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AC612 Test Your Knowledge

Test Your Knowledge

1. What options doesProfit Center Accounting in theSAP system offer for

structuring profit centers?

2. If a profit center is assigned to an account assignment object, it is also

assigned the same postings.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

3. Howcanyouassignaprofitcentertoasalesorderitem?

Choosethecorrectanswer(s).

□ A Theprofitcenterforthematerialissetautomatically.

□ B Theprofitcentercanbeenteredmanually.

□ C Theprofitcentercanbesetwithasubstitution.

□ D Theprofitcenteristakenfromthecustomermasterrecord.

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TestYourKnowledge AC612

Answers

1. What options does Profit Center Accounting in the SAP system offer for

structuring profit centers?

Answer: You can use master data assignments to distinguish between

geographical,functional,andproduct-relatedprofitcenterdivisions.

2. If a profit center is assigned to an account assignment object, it is also

assigned the same postings.

Answer: False

Profit centersareonlyposted to statistically.

3. Howcanyouassignaprofitcentertoasalesorderitem?

Answer: A, B, C

Youcannotenteraprofitcenterincustomermasterrecords.

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第 80 页 / 共 243 页

第 81 页 / 共 243 页

Unit 3

Actual Postings for Profit Center

Accounting in New General Ledger

Accounting

Unit Overview

ThisunitdescribestheactualvalueflowsintheSAPsystem,focusingonprofit

center integration. ProfitcentersaredeterminedandpostedtoinLogisticsand

Financial Accounting.

Unit Objectives

After completing thisunit, you will beableto:

• Describethebasicconceptoftheprofitcenterupdate.

• Transferandanalyzeassetmovementstoprofitcenteraccounting

• UnderstandandcustomizetheprocessfortransferringdatafromMaterials

Management

• Understandthesecondarycostpostingstotheassignedprofitcenters

• Understandtheprofitcenterpostingswithinthesalesfromstockprocess.

• Define a profit center allocation

Unit Contents

Lesson: Profit Center Update: Overview .....................................70

Lesson: Integration with Asset Accounting...................................76

Exercise 4: Integration with Financial Accounting.......................79

Lesson: Data Flow from Materials Management ............................86

Exercise 5: Data Flow from Materials Management....................89

Lesson: Data Flow from Cost Object Controlling............................99

Exercise 6: Data Flow from Cost Object Controlling...................103

Lesson: Transfer from Sales and Distribution...............................112

Exercise 7: Transfer from Sales and Distribution ......................115

Lesson: Allocations in Profit Center Accounting............................122

Exercise 8: Allocations in Profit Center Accounting....................129

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Unit3: ActualPostingsforProfitCenterAccountinginNewGeneralLedger

Accounting AC612

Lesson: Profit Center Update: Overview

Lesson Overview

This lesson provides a basic overview of the profit center update in the new

general ledger.

Lesson Objectives

After completingthislesson, you will beable to:

• Describethebasicconceptoftheprofitcenterupdate.

Business Example

Youwanttofindoutthebasicsoftheprofitcenterupdate,toprepareyourselffor

analyzingandsettinguptheintegrativeprocessesinthenextstep.

Figure 43: Profitability by Area of Responsibility

You select the profit center update scenario if you want to model profit center

accountingwithintheframeworkofthenewgeneralledger. Aprofitcenterisa

management-oriented organizational unit for which you cancalculate separate

profits for the period. Dividing a company into profit centers enables you to

delegateentrepreneurialresponsibilitytothesedecentralizedorganizationalunits,

aswellassteerandcontrolthem. Youcouldsaythataprofitcenterisacompany

withinacompany. Theprofitcenterdiffersfromacostcenterinthatcostcenters

merely represent theunitsinwhichcapacity costs arise, whereastheperson in

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AC612 Lesson: Profit Center Update: Overview

chargeof the profit center is responsible for its balance of costs and revenues.

Profitcenteraccountingletsyoucalculatetheinternaloperatingresultforaprofit

center accordingtoperiodaccountingand/or costofsalesaccounting. Youcan

alsocreatefinancialstatementandreportfinancialindicators(suchasreturnon

investment, cash flow, sales per employee) for profit centers; in this case, you

enhancetheprofitcentertobecomeaninvestmentcenter.

Usingprofitaccountinginthenewgeneralledgerhasthefollowingbenefits:

• You can use document splitting. Document splitting lets you identify

payablesandreceivablesaccordingtotheiroriginatprofitcenterleveland-

ifdesired-createfinancialstatementsattheprofitcenterlevel.

• No reconciliation is needed between the general ledger and profit center

accounting.

Data from feeder applications (such as logistics) usually already contains the

assignmentoftheobject(such asamaterial or salesorder) toaprofitcenter or

partnerprofitcenter. Insomebusinesstransactions, theprofitcenterorpartner

profit center is determined through document splitting for selected document

items (such as receivables or payables).

Ifyouwanttoidentifyreceivablesandpayablesaccordingtooriginatprofitcenter

level,youhavetousedocumentsplitting. Ifyouwanttousethesegmentreporting

scenariowiththesegmentcharacteristic,youalsohavetoactivatetheprofitcenter

updatescenario. Youcanuseperiodaccountingand/orcostofsalesaccountingin

ProfitCenterAccounting. Ifyouwanttousecostofsalesaccounting,youhaveto

activatetheCOSaccountingscenarioandconfigurethecorrespondingsettings.

Thisalsomakesitpossibleforyouto analyzeanumber of financial indicators

forprofitcenters,includingreturnoninvestment,workingcapitalandcashflow.

Thismeansprofit center accountingcan beusedbycompaniesinany industry

sector(mechanicalengineering,chemicals,serviceindustries,andsoon)andwith

anyformofproduction(repetitivemanufacturing,maketoordermanufacturing,or

process manufacturing).

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Unit3: ActualPostingsforProfitCenterAccountinginNewGeneralLedger

Accounting AC612

Figure 44: Organizational Units and Master Data

Theassignmentsofallprofitrelevantobjectstoprofitcentersplayanimportant

role. Theydeterminehowyourbusinessisdividedupintoareasofresponsibility.

Youmaketheseassignmentsinthemasterdataoftheoriginalobjects(materials,

cost centers, orders, projects, sales orders, assets, cost objects, profitability

segments). Everyprofitcenterisassignedtothecontrollingareaorganizational

unit. Allprofitcentersofacontrollingareaareassignedtoaprofitcenterstandard

hierarchy that reflects the organizational structure in profit center accounting

atyourcompany. Whenyoumakemanual G/Laccountpostingsinthegeneral

ledger, you can specify the profit center or partner profit center. For primary

costelements, theprofitcenteror partnerprofit centerisderivedautomatically

from the cost-relevant account assignment. You cannot enter the profit center

manuallyforreceivables,payables,orautomaticallygeneratedlineitems. Ifyou

usedocumentsplitting,thesystemcansupplytheseitemswithaprofitcenter.

IfanallocationinControllingresultsinachangeofcharacteristicsthatarerelevant

forthegeneralledger(suchasprofitcenterorfunctionalarea),thisleadstoashift

betweentheaffecteditemsintheP&Lstatement. Therefore, thesystemhasto

forwardthisinformationtoFinancialAccounting. Real-timeintegrationenables

the immediate transfer of all Controlling documents to Financial Accounting,

togetherwiththedetailinformationrequiredforthegeneralledger. Asaresult,

FinancialAccountingandControllingarealwaysreconciled.

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AC612 Lesson: Profit Center Update: Overview

Figure 45: TraditionalorNewGeneralLedgerAccounting?

You want to integrate profit center accounting with the general ledger, not the

classic,Controlling-basedProfitCenterAccountingmoduleinparalleltoGeneral

Ledger Accounting. Therefore, you activatedtheprofit center updatescenario

(FIN_PCA) in Customizing under:

FinancialAccounting(New)→FinancialAccountingGlobalSettings(New)→

Ledgers→Ledger→AssignScenariosandCustomerFieldstoLedgers.

ItdoesnotmakesensetoactivateclassicProfitCenterAccountinginparallelto

theprofitcenterupdatescenario, particularlysincethiswouldincreasethedata

volumeunnecessarily. IfyoualreadyusedclassicProfitCenterAccountingand

nowwanttouseprofitcenteraccountinginthenewgeneralledger,youcanusethe

twoinparallelforatransitionperiod. Wedonotrecommendthisinthelongterm,

however,duetotheincreasedvolumeandadditionalreconciliationeffortrequired.

(Formoreinformation,seeSAPNote826357andtherestrictionsitdescribes.)