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Full Description
Discover how and where value flows move through the SAP system, and where they sometimes trickle off. You will learn the financial processes in procurement, distribution, and production in detail and how to optimize them for better integration and cost efficiencies. Closing and reporting are also illuminated. The example of a real value-flow project, centered around the introduction of SAP General Ledger, gives you insight into the project management process of working with value flows. Procurement Process Learn the entire purchasing process from goods receipt through audit and discover the potential for optimization (i.e., interaction between MM and SAP ERP Financials). Sales and Distribution Process Discover in a detailed overview of the sales process how the value flows for accounts receivable and sales revenue are integrated and mapped. Manufacturing Process Gain an in-depth understanding of product costing and planning, cost accounting, and the many possible controlling and costing types. Closing and Reporting Get to know the complete and comprehensive reporting options available in SAP ERP and learn about the added value SAP NetWeaver BW offers for reporting and closing.Sample Corporate Case Study Apply what you've learned immediately as you follow the case study of a fictitious SAP General Ledger implementation and see how a value flows optimization project looks in practice.
Contents
... Acknowledgments ... 13 ... Foreword ... 15 1 ... Introduction ... 17 1.1 ... Content and Structure ... 18 1.2 ... Lederwaren-Manufaktur Mannheim ... 20 2 ... The Concept of Integrated Value Flows ... 25 2.1 ... Explanation of the Term "Integrated Value Flow" ... 25 2.1.1 ... Value Flow ... 26 2.1.2 ... Integration ... 28 2.2 ... Models for Representing Enterprise Processes ... 30 2.2.1 ... Porter's Value Chain Model ... 30 2.2.2 ... SCOR Model ... 31 2.3 ... Extending the SCOR Model ... 36 2.4 ... Interaction Between Process Design and Controlling Approach ... 37 2.5 ... Summary ... 39 3 ... Basic Principles of Integration in SAP ERP ... 41 3.1 ... Structure of SAP Systems ... 42 3.2 ... Entity Model ... 43 3.2.1 ... Organizational Elements in the SAP System ... 44 3.2.2 ... Organizational Elements and Enhancements of the Standard SAP System ... 51 3.2.3 ... Excursus: The SAP General Ledger and Changes to the Organizational Structure ... 52 3.3 ... International Requirements ... 53 3.3.1 ... Parallel Accounting using the Classic General Ledger ... 54 3.3.2 ... Options of the SAP General Ledger for the Parallel Rendering of Accounts ... 56 3.4 ... Value Flow-Oriented Master Data Concept ... 58 3.4.1 ... General Ledger Account and Cost Element ... 59 3.4.2 ... Chart of Accounts ... 63 3.4.3 ... Material Master ... 65 3.4.4 ... Requirements Class ... 71 3.5 ... CO-PA as a Central Reporting Tool ... 73 3.5.1 ... Forms of CO-PA ... 74 3.5.2 ... Structure of Costing-Based CO-PA ... 75 3.6 ... Summary ... 83 4 ... Procurement Process ... 85 4.1 ... Procurement Process in the SCOR Model ... 86 4.2 ... Vendor Master as an Integrative Element ... 89 4.3 ... Purchase Order as the Basis of the Procurement Process ... 92 4.3.1 ... Purchase Requisition ... 92 4.3.2 ... Purchase Order ... 92 4.4 ... Updating Commitments ... 98 4.5 ... Integration of MM and Financial Accounting/Controlling ... 104 4.5.1 ... Basic Settings ... 105 4.5.2 ... Valuation Class Settings ... 109 4.5.3 ... Determining Transactions ... 114 4.5.4 ... Rebuild Process for Account Determination ... 123 4.6 ... Goods Receipt ... 128 4.7 ... Invoice Verification ... 130 4.7.1 ... Invoice Verification Process ... 131 4.7.2 ... Considering Tolerances ... 138 4.7.3 ... Automatically Releasing Blocked Invoices ... 141 4.8 ... GR/IR Account ... 142 4.8.1 ... Posting to the GR/IR Account ... 142 4.8.2 ... Clearing the GR/IR Account ... 143 4.9 ... Integration of Accounts Payable Accounting ... 147 4.9.1 ... Invoice Receipt Without MM Integration ... 148 4.9.2 ... Outgoing Payments ... 149 4.10 ... Mapping the Tax on Sales/Purchases ... 154 4.11 ... Summary ... 157 5 ... Sales and Distribution Process ... 159 5.1 ... Sales and Distribution Process in the SCOR Model ... 160 5.2 ... Sales Order as the Basis of Further Account Assignment ... 162 5.2.1 ... Profit Center Derivation ... 163 5.2.2 ... Deriving a Segment ... 164 5.3 ... Price Determination as the Basis of Value Determination ... 166 5.3.1 ... Conditions and Costing Sheet ... 166 5.3.2 ... Price-Determining Elements ... 170 5.3.3 ... Costing-Based Elements ... 173 5.3.4 ... Special Business Transactions ... 175 5.4 ... Goods Issue ... 178 5.5 ... Presentation of Receivables ... 182 5.5.1 ... Customer Account ... 183 5.5.2 ... Determining the Reconciliation Account ... 186 5.5.3 ... Integration of SD and Accounts Receivable ... 193 5.5.4 ... Mapping of Secondary Businesses ... 194 5.5.5 ... Dunning ... 195 5.5.6 ... Incoming Payment ... 196 5.6 ... Mapping Sales Revenues ... 204 5.6.1 ... Time of the Revenue Recognition ... 204 5.6.2 ... Presentation of Sales Revenues ... 205 5.6.3 ... Transfer to Overhead Cost Controlling ... 216 5.6.4 ... Troubleshooting for Revenue Account Determination ... 218 5.7 ... Summary ... 219 6 ... Production Process ... 221 6.1 ... Production Process in the SCOR Model ... 223 6.2 ... Basic Product Cost Controlling Data ... 225 6.2.1 ... Logistical Master Data ... 225 6.2.2 ... Prerequisites in Controlling ... 229 6.2.3 ... Basic Product Cost Controlling Settings ... 231 6.3 ... Product Cost Planning ... 241 6.3.1 ... Types of Product Cost Planning ... 241 6.3.2 ... Material Cost Estimate with Quantity Structure ... 244 6.3.3 ... Simulation and Base Planning Object ... 251 6.4 ... Cost Object Controlling ... 257 6.4.1 ... Cost Object Controlling Functions in SAP ERP ... 257 6.4.2 ... Period-End Closing ... 262 6.4.3 ... Period-Related Product Controlling ... 281 6.4.4 ... Order-Related Product Controlling ... 287 6.4.5 ... Product Cost by Sales Order ... 292 6.5 ... Summary ... 297 7 ... Closing and Reporting in SAP ERP ... 299 7.1 ... Innovations in SAP General Ledger ... 300 7.1.1 ... Activating Different Scenarios ... 300 7.1.2 ... Effect of Real-Time Integration of Controlling with Financial Accounting ... 302 7.2 ... HR Data Transfer ... 312 7.3 ... Inventory ... 315 7.4 ... Activities in Asset Accounting ... 317 7.4.1 ... Settlement of Assets Under Construction ... 317 7.4.2 ... Depreciation Posting Run ... 320 7.4.3 ... Periodic APC Values Posting ... 323 7.4.4 ... Asset Accounting Inventory ... 324 7.4.5 ... Technical Processing ... 324 7.4.6 ... Creating the Asset History Sheet ... 325 7.5 ... Period Control ... 326 7.5.1 ... Period Closing for the Material Master ... 327 7.5.2 ... Opening and Closing Posting Periods ... 327 7.6 ... Foreign Currency Valuation ... 329 7.7 ... Reclassification of Receivables and Payables ... 333 7.8 ... Value Adjustment to Receivables ... 334 7.9 ... Balance Carryforward ... 335 7.10 ... Manual Postings ... 336 7.11 ... Assessments and Distributions ... 338 7.12 ... Reconciliation ... 341 7.12.1 ... Accounting Reconciliation ... 341 7.12.2 ... Intercompany Reconciliation ... 342 7.12.3 ... Reconciliation Between Financial Accounting and Inventory Management ... 343 7.12.4 ... Reconciliation Between Financial Accounting and Controlling ... 344 7.13 ... Reporting ... 345 7.13.1 ... Reporting in General Ledger Accounting ... 345 7.13.2 ... Reporting in Open Item Accounting ... 349 7.13.3 ... Reporting in Controlling ... 349 7.14 ... Summary ... 351 8 ... Reporting with SAP NetWeaver BW ... 353 8.1 ... Basic Principles of Business Intelligence ... 353 8.1.1 ... Business Explorer Suite Reporting with SAP NetWeaver BW ... 361 8.1.2 ... Business Content ... 364 8.2 ... Data Acquisition Examples ... 369 8.2.1 ... Financial Reporting ... 369 8.2.2 ... Profitability Analysis ... 373 8.3 ... Summary and Outlook ... 378 9 ... Optimizing Value Flows by Implementing the SAP General Ledger A Real-Life Example ... 379 9.1 ... Project Charter ... 379 9.1.1 ... Preliminary Considerations ... 380 9.1.2 ... Actual Project Scope ... 384 9.2 ... Project Plan ... 385 9.2.1 ... Project Plan ... 387 9.2.2 ... Test Phases ... 388 9.3 ... Redesigning Value Flows ... 391 9.3.1 ... Concept for Segment Derivation ... 391 9.3.2 ... Value Flows in the Procurement Process ... 393 9.3.3 ... Value Flows in the Sales Process ... 394 9.3.4 ... Value Flows in Financial Accounting and Controlling ... 396 9.4 ... Project Review ... 397 9.5 ... Summary ... 397 ... Appendices ... 399 A ... Sample Closing Procedure Document ... 401 B ... Transactions and Menu Paths ... 407 B.1 ... Controlling ... 407 B.2 ... Financial Accounting ... 413 B.3 ... Materials Management ... 419 B.4 ... Production ... 421 B.5 ... Sales and Distribution ... 422 B.6 ... SAP NetWeaver BW Customizing in SAP ERP ... 424 B.7 ... Miscellaneous ... 424 C ... The Authors ... 425 ... Index ... 429
