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SCM615 Appendix 2: Basic Accounting Principles

Figure 74: Account Types - P&L Accounts

Figure 75: Sales and Distribution Example

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Appendix2: BasicAccountingPrinciples SCM615

Figure 76: Sales and Distribution Example: Postings

Intheexampleof a Sales andDistribution businesstransaction, anaccounting

documentiscreatedatthepointofgoodsissueand/orinvoicecreation.

Atthepointofgoodsissue,thegoodsphysicallyleavethewarehouse. Thisresults

inastock-relatedandvalue-relatedposting. Thismeansthatthestockisreduced

andthematerialsusedincreased. Thepostingisthereforecalled“Materialsused

to stock”.

Atthepointofbilling,receivablesareaccumulatedbythecustomer,andadditions

arepostedtosalesrevenues(postingrecord: Receivablestosalesrevenues).

If theincoming payment is made in Financial Accounting, the receivables are

reducedagainandtheinflowofthemonetaryamountispostedtoabankaccount

(posting record: Bank to receivables).

Postingoutputtaxhasbeenignoredforthepurposesofthissimplifiedexample.

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SCM615 Appendix 2: Basic Accounting Principles

Figure 77: Materials Management Example

Figure 78: MM Example: Postings

Intheexampleof aMaterialsManagementbusinesstransaction, anadditionto

stockoccursatthepointofgoodsreceipt. Theclearingentryismadeagainsta

specialgoodsreceipt/invoicereceipt clearingaccount(stocktoGR/IRclearing

account).

Ifstandardpricesareusedforvaluation,itmaybenecessarytopostthedifference

amountbetweenpurchasingandvaluationcoststoapricedifferenceaccount.

At the point of invoice creation, the GR/IR account is credited and payables

accumulatedbytherelevantcreditor(GR/IRclearingaccounttocreditors).

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The payablesare reconciledin the payment run, and adisposal isis entered in

the bank account (payables to bank).

Postingthetaxduehasbeenignoredforthepurposesofthissimplifiedexample.

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Appendix 3

Interface Between Sales and Distribution and

Profitability Analysis (CO-PA)

Figure 79: SD/CO-PAInterface: CourseOverviewDiagram

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Appendix3: InterfaceBetweenSalesandDistributionandProfitabilityAnalysis

(CO-PA) SCM615

Figure 80: Profitability Report in CO-PA

CO-PA=Profitabilityanalysis,andispartofControlling.

A profitability report identifies the profit for a certain market segment during

a certain time period.

Datasuchassalesquantity,revenue,shipmentandpackagingcosts,discountsand

other salesdeductionsaretransferredfromSalesandDistribution. Thismeans

thatSalesandDistributionsendsdatatoprofitabilityanalysis.

After deducting variouscosts, the analysis calculates different results, such as

contribution margins.

Figure 81: Objective of Profitability Analysis

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SCM615 Appendix 3: Interface Between Sales and Distribution and Prof-

itability Analysis (CO-PA)

Every company needs to analyze its profits.

Foranextensiveanalysis,youneedtodescribeandevaluatebusinesstransactions

from a market-oriented viewpoint.

Profitability analysis allows you to implement different profitability analyses

because it examines the profitability of individual partial markets or market

segments.

You can define the market segments to match your requirements. They are

identifiedbycharacteristicssuchascustomer,product,division,salesorganization,

or distribution channel.

Thesystemdeterminesimportantsalesfiguresforeachsegmentandusesthem

to calculate the profits.

Using the screens in the Information System (drill-down reporting), you can

analyze data and generate lists and reports.

The evaluations and analyses may form the basis for any future decisions in

various areas in the company.

Figure 82: Organizational Units in CO

Controllingusesspecialorganizationalunitsforitsevaluations.

Thefirstlevelistheoperatingconcern. Thisrepresentsthemarketingsideofthe

companyanddescribesthesalesmarketinauniformmannerwithinanoperating

concern. Theoperatingconcerncanbesubdividedintodifferentpartialmarkets/

market segments.

Anoperatingconcernincludesoneormorecontrollingareas.

Thecontrollingareaisacost-orientedorganizationalelementusedtorepresenta

closed system for cost accounting purposes.

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(CO-PA) SCM615

Thecontrollingareaincludesoneormorecompanycodes.

When transferring data from Sales and Distribution to CO, the system finds

the relevant operating concern by following the assignment sequence Sales

Organization→CompanyCode→ControllingArea→OperatingConcern.

Example: Sales organization 'South Germany' is assigned to company code

'Germany'. This,inturn,isassignedtothecontrollingarea"Europe"thatbelongs

totheoperatingconcern"Europe". Inthiswaythe“Europe”marketissubdivided

into separate market segments.

Figure 83: Profitability Segments

Evaluationsarecarriedoutbycomparingcostsandrevenuesandtakeplacewithin

anoperatingconcernatthelevelofprofitabilitysegments. Aprofitiscalculated

for each profitability segment.

Profitability segments are partial markets / market segments in the operating

concernthatareuniquelyidentifiedwithclassifyingcharacteristics.

The above example concerns the profile for “motorcycles, southeast region,

distribution channel retail”. This means that profit is calculated for selling

motorcycles at retail in the southeastern region.

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itability Analysis (CO-PA)

Figure 84: Profitability Analysis Procedure

There are two procedures for profitability analysis: costing-based and

account-based.

Bothprocedurescanbeused in parallel. However, beforedrill-down reporting

youmustsetittoeithercosting-basedoraccount-based.

Figure 85: Data Transfer Times

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Appendix3: InterfaceBetweenSalesandDistributionandProfitabilityAnalysis

(CO-PA) SCM615

Figure 86: Data Transfer Times

OrderprocessingisthefocalpointofSalesandDistributionactivitiesandcontains

three principle stages:

• Orderentry, deliverywithgoodsissue, andbilling.

Incosting-basedprofitabilityanalysis,dataistransferredto

CO-PAassoon asan orderisentered. Thesystem generatesalineitemwitha

profitabilityanalysisdocumentfor eachsalesorder item. Inthesameway, the

billingdataisalsotransferredonline. Thesystemgeneratesalineitemforeach

billing item.

Inaccount-based profitabilityanalysis, dataistransferred toCO-PA when itis

postedtoFinancialAccountingfromSalesandDistribution. Thismeansthatwhen

theaccountingdocumentsaregeneratedduringgoodsissueandduringbilling,

the system creates line items in CO-PA. Data is transferred to the accounting

valuationbase. Dataisnottransferredwhenanorderisenteredbecausenothingis

posted to FI at that stage.

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itability Analysis (CO-PA)

Figure 87: Characteristics and Key Figures

CO-PAcalculatestheprofitforacertainprofitabilitysegmentbytransferringdata

from Sales and Distribution.

Theprofitabilitysegmentisdefinedbycertaincharacteristicsandcharacteristic

valuesandthesedeterminewhatshouldbeevaluated.

• Example: Anevaluationismadefortheprofitabilitysegment“motorcycles,

retail, southeast region”.

• Thesecharacteristicvaluescanbefreelydefined. Theyaretakenfromthe

header or the item in the sales document.

The real evaluation of profitability segments takes place using key figures

(evaluation sizes).

• Incosting-basedprofitabilityanalysis,thekeyfiguresarethequantityand

valuefieldssuchasprice,quantity,discount,andweight. Thisdatacomes

from Sales and Distribution documents.

• Inaccount-basedprofitabilitysegments,theevaluationtakesplaceinaccount

groupings. The data is taken from the relevant accounting documents in

Financial Accounting.

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(CO-PA) SCM615

Figure88: TransferringDatafromSalesandDistributiontoCO-PA

Different kinds of data are stored at header and item level in the Sales and

Distribution document.

Some of this data can be used as characteristics; such as customer, sales

organization, distribution channel or division.

Othercharacteristicsnotcontainedinthedocumentcanalsobederivedfromthis

data; for example, strategic business units.

OtherdataintheSalesandDistributiondocumentisassignedtothequantityand

value fields. For example, the price is assigned to the “Revenue” value field,

discountsareassignedtothe“Salesdeductions”valuefield,andthesalesquantity

is assigned tothe“Quantity” quantityvaluefield.

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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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