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AC040 Cost Management and Controlling

AC040 Cost Management and Controlling. Cost Manageme nt and Controlling. SAP R /3 architecture. FI. SD. CO. MM. R/3. PP. FI-AA. Client/Server ABAP/4. PS. QA. WF. PM. HR. IS. OM. PC. Profit. Overview. FI. MM. CO. $. HR. +ABC. AA. SD. DM. DM. t. CO.

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AC040 Cost Management and Controlling

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  1. AC040 Cost Management and Controlling Cost Management andControlling

  2. SAP R/3 architecture FI SD CO MM R/3 PP FI-AA Client/Server ABAP/4 PS QA WF PM HR IS

  3. OM PC Profit Overview FI MM CO $ HR +ABC AA SD DM DM t CO Planing and integrated planning 1 12 Postings to CO from other modules Reporting tools  $ Transaction based postings in CO CO processes Representation of your businessu in CO 1 12 OM PC Profit FI CO INT EXT Period end posting OM PC Profit FI MM HR AA SD Overview of Controlling CO ASAP Introduction Support of project flow Summary Navigation Introduction

  4. Accounting in R/3 EC Enterprise Controlling Enterprise Planning Consoli- dation Profit Centers EIS TR FI CO FinancialAccounting TREASURY CONTROLLING • Cash • Treasury • Funds • Cost Controlling • Revenue Controlling • General Ledger • Payables/Receivables • Assets FI IM Investments and Financing

  5. Overview of CO Components EC Enterprise Controlling Profit center accounting Enterprise Planning EIS Consolidation CO CO CO CONTROLLING Overhead and process costs CONTROLLING Product cost calculation CONTROLLING Profitability analysis • Cost/Revenue elements • Cost centers • Activities • Internal orders and projects • Activity Based Costing • Sales analysis of products and services • Contribution margin • Profitability analysis by organizational units • Product cost planning • Sumiltaneous calculations • Actual calculations Cost allocation by sources

  6. CO Components in Mitas Branches MC Enterprise Controlling Profit center accounting CO CO CONTROLLING Overhead costs CONTROLLING Profitability analysis • Cost/Revenue elements • Cost centers • Internal orders • Sales analysis of products/goods and services • Contribution margin • Profitability analysis by organizational units Cost allocation by sources

  7. EC-PCA Controlling Architecture CO-PA Profitability segment ProfitabilityAnalysis COOM Overhead Cost Controlling CostCenter InternalOrder Profit Center Accounting Cost Element Accounting FI Revenue WIP Stock Asset FinancialAccounting HR Human Resources Procure Product Warehouse Sales

  8. Important Controlling Areas Cost allocation according to source of costs Overhead Cost Controlling Profitability Analysis Planning PriceCalculation Distribution Assessment Sales Planning Drill- down-Reporting Profit Centers Analysis Transfer Prices Typical Controlling Activities

  9. Organizational Units Operating Concern M001 CO- PA CO- OM CO- PC EC- PCA Controlling area M001 Emphasis: ExternalAccounting Company codes AT01, DE01 … FI BA AT01 BA DE01… SD Sales organization AT01 Purchasing organization AT01, DE01 … Plant AT01 Sales organization DE01 MM Plant DE01 Sales organization … Plant … A Emphasis: Logistics Procurement and sales A A

  10. Multiple Assignment COPA Profitability Analysis Operating Concern M001 EC-PCA Currency: EURO COPC COOM Controlling area M001 • Currency: EURO • Chart of accounts M001 • Fiscal year variant K4 Profit Center Accounting FI Company code AT01 Company code DE01 … • Currency: EURO • Chart of accounts M001 • Fiscal year variant K4 • Currency: EURO Chart of accounts M001 • Fiscal year variant K4

  11. Accounts and Cost Elements Chart of Accounts M001 Financial Accounting Financial Accounting 9 0 1 2 3 4 7 8 Revenue/ Inventory change/ current internal activity Material inventory Expense accounts Semi-finished products and finished products Current assets and short- term capital Non- operating costs, revenues Closing 5 6 1 Current assets and short- term capital 2 Non- operating costs, revenues 3 Material inventory Primary CElems Secondary CElems Secondary CElems Revenue elements Controlling Profit Center Accounting

  12. Cost Elements and Revenue Elements Costs Managementlevel Primary costs Secondary costs Predefined by SAP Primary CElem categories Secondary CElem categories CO master data level Primary cost elements Secondary cost elements M001 use only primary CE. Primary CE categories : - 1 Cost - 11 Revenues (integration - SD) FI master data level FI G/L account Chart of accounts M001

  13. Cost Center Master Data in Overhead Cost Controlling Overhead Cost Controlling Profit Center Accounting Process InternalOrders Product Cost Controlling Cost object Profit Center Profitability Analysis Profitability Segment

  14. Cost Centers Validity Period Communication Control Data Basic Data Cost Center Address Data Indicator

  15. Basic Data Cost Centers in Controlling area M001 65xy CGS Germany – detail structure of CC 6820 CGS Italy 6830 CGS Spain 6840 CGS Austria 6860 CGS UK 6880 CGS France 6910 CGS Ireland

  16. Internal Orders Order Type General Data Assignments Internal orders Details Period-End Closing Control Data

  17. True and Statistical Objects in CO Cost Origin MM SD AA FI True Objects Statistical Objects Statistical Order Cost Center Internal Orders CO Statistical Project Cost Object Project Profitability Segment Profit Center Networks . . . . . . . . . .

  18. Internal Order Internal Order Types in M001: ZCA1 M001 - Cars ZFA1 M001 - Fairs ZIN1 M001 - Inv.orders Moulds ZIN2 M001 - Inv.orders R&D equipment ZIN3 M001 - Inv.orders Software projects ZPR1 M001 - R&D projects ZPR2 M001 - Sales projects ZPR3 M001 - Management projects ZPR4 M001 - Internat.projects (e.g.SAP proj.)

  19. Master Data Groups M001 Cost Elements PL Cost Centers TOPM Internal Orders ZFA1 Profit centers 6840 6840 Personnel Trade Fairs Wages Salaries F1 F2 F3 Domestic Abroad

  20. Planning and Planning Integration: Overview • Introduction to Planning • Planning in Cost Center Accounting using different Controlling methods • Integrated Planning Cycle

  21. Copy Plan and Actual Data Plan data Actual data Plan 2004 Version 1 Actual 2004 Copy: Cost Centers Profitability Segments . . Plan data Plan 2005 Version 1 Revaluation

  22. Primary Cost Planning Cost Centers/Internal Orders Cost Center: Production Primary cost element 420000 Direct labor costs 421000 Indirect labor costs 430000 Wages/salaries 452000 Machines & equipment 471000 Machine rental 481000 Depreciation 490000 . . . Fixed costs 300,000 100,000 130,000 400,000 50,000 100,000 . . .

  23. Cost Allocation Methods for Planning Costs Cost Center • Overheads • Distribution • Assessment Cost center 1 Cost center 2 Cost center 3

  24. Pure Cost Allocations Cost center • Simplest planning method • Analysis: Plan/actual or actual/actual comparison Cost center Proftblty seg. Order, project

  25. Assigning Planning Methods to Controlling Methods (1) Simple planning options for overhead cost controlling • Only cost planning • Cost allocation using distribution and assessment • Only possible to compare actual/actual costs and plan/actual costs

  26. Integrated Corporate Planning Strategic Procedure planned requirements Sales Planning Profit Planning LIS Sales Cost of goods manufactured / sold Template Bill of material Routing SOP LTP Material CostEstimate Activity input quantity Process Input quantity Activity price Process price Cost center/ Activity type

  27. Transferring Planned Values for Cost Centers PP Activity Requirements Cost Center Production Planning HR Personnel Costs COST CENTER PLANNING Personnel AA Depreciation/Interest Assets Statistical Key Figures Logistics Information System (LIS)

  28. Posting to CO from Other Modules: Content Postings l from other modules Statistical and real postings l

  29. Posting Logic FI Data Entry: Item 001 - G/L Account 420000 (P&L) - Amount - Controlling Object Item 002 - G/L Account 113100 (Bal. Sheet) - Amount FI Document # 1200000089 G/L Account 420000 (P&L) G/L Account (Bal. Sheet) 113100 Amount Amount CO Document # 1000000009 Controlling Object Cost element (420000) Amount

  30. Commitments MM CO Purchaserequisition (with accountassignmentobject) Cost center 3105: Sales, vehicles Celem Commit. Actual Assigned 400000 500 0 500  500 0 500 Purchase order 1 2 Cost center 3105: Sales, vehicles Celem Commit. Actual Assigned Goods receipt 400000 0 500 500  0 500 500

  31. Transaction-Based Postings In CO: Contents • Postings in Overhead Cost Controlling • Postings in Cost Object Controlling • Postings in Profitability and Sales Accounting • Example Posting for Transfer Prices

  32. Reposting Line Items CO FI Kunde C Kunde B Kunde A Document no. 30012 CCtr 2100 473000 10,000 -10,000 473000 113100 10,000 -10,000 CCtr 2100 CCtr 2200 473000 10,000 Doc. no. 30012

  33. Period-End Postings in CO: Unit Contents • Overhead Cost Controlling • Cost Object Controlling • Actual Costing/Material Ledger • Profitability Analysis • Schedule Manager • Reconciliation Ledger

  34. Periodic Activities in Overhead Cost Controlling Cost Centers Orders Sending Cost allocations- Accruals (on CCtr only)- Periodic reposting- Distribution- Assessment - Overheads- Order settlement Cost Centers Orders Receivers

  35. Accrual Calculation: Percentage Method Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec 20,000 .... 20,000 20,000 20,000 .... .... .... .... .... .... .... Wage costs .... 2,000 2,000 2,000 .... .... .... .... .... .... .... 2,000 Rules for the periodicpercentage method Accrual cost object (Cost center or order) Accrued vacation bonus (10% of wage costs) Accrual costs and effective actual costs Period 01 02 03 04 05 06 . . . 12 -2,000 - 2,000 - 2,000 - 2,000 - 2,000 - 2,000 + 24,000 - 2,000 Paid vacation bonus: 24,000

  36. Distribution Cost Center: Electricity 416100 +23 000.- 416100 - 23 000 .- Electricity January Allocation Rule: Fixed Percentages 30% 20% 50% 4220 - Production, Pumps 4240 - Production, Paints/ Solvents 4260 - Production, Bulbs 416100 +4600.00 416100 +11500.00 416100 +6900.00

  37. Assessment Cafeteria 420000 6,000 416000 1,000 612000 2,000  9,000 631000 -9,000 Assessment (cafeteria) 420000 Salary costsJanuary 416100 Energy 612000 Maintenance Allocation Rule: Statistical Key Figure (Employees) Employees 30 Employees 10 Employees 50 1000 - Corporate Services 3200 - Marketing 1220 - Vehicles 631000 +1,000 631000 +3,000 631000 +5,000

  38. Overhead Rates Warehouse Warehouse Cost Center Credit from overhead calculation -200 Cost ObjectCosting sheet COGM Oil 1000Overhead forstorage 200 1 barrel Overhead Percentage 20%

  39. Order Settlement Possible SettlementReceivers Orders Cost center Order project Proftblty segment G/L Account Asset Sales order with cost collector ... Settlement Options: - By cost element or settlement cost element - Settlement rule to all cost elements or differentiated based on origin layout - Distribution: % / amount / equivalence number Debits - Credits = Order balance

  40. Example of Period-End Closing in CO-OM (1) Asset Accounting Investment Management Human Resources Overhead rates Settlement of overheadcost orders Periodicreposting Accrual calculation Distribution Assessment

  41. Reporting Tools: Contents • Overview of Reporting • Report Writer Reports • Drilldown Reporting • ABAP List Viewer (ALV) • Report Definition with the Report Painter

  42. Reporting Tools of CO • Reporting tools: • Report Painter/Report Writer • Drilldown reports • ABAP List Viewer (ALV)

  43. Report Painter/Report Writer Cost Element/Cost Center Actual/Plan: Profitability Report - ***** Cost Element/Cost Center Actual/Plan ***** Reporting period .... 1 to 03 2000 Date 07/04/00 Cost Elements / Cost Centers Actual Costs Planned Costs Var.(abs.) ** Other administration costs 6,477,800.00 3,238,900.00 3,238,900.00 - 2210 Energy 112,000.00 56,000.00 56,000.00 - * 481000 Depreciation 112,000.00 56,000.00 56,000.00 ** Accrued costs 112,000.00 56,000.00 56,000.00 2110 Goods receipt 566,000.00 283,000.00 283,000.00 2120 Warehouse, receipt 849,000.00 424,500.00 424,500.00 2130 Warehouse, issue 1,414,999.84 707,499.92 707,499.92 - 2310 Building admin. 590,000.00 295,000.00 - 295,000.00 2320 Warehouse building 900,000.00 450,000.00 - 450,000.00 2330 Production building 1,340,000.00 670,000.00 - 670,000.00 * 511111 Assessment 2110 Goods receipt 1,277,159.92 638,579.96 638,579.96 -

  44. Options in Report Writer Reports Graphics Internet Summation Level Export ** Debit ** Credit ** Overabsorption Threshold Value Print Number Format 100.00 Call Report 100 Sort Rows Show/Hide Rows

  45. Drilldown Reporting Sales Report: Divisions Periods 1 - 7, 1999 Characteristics Division Revenue Cost of Sales CM1 Customer group Sales organization Material group 01 Auto 1,000,000 800,000 20% 02 Bicycle 250,000 150,000 16% 03 Parts 100,000 70,000 30% Division Revenue - Divisions Revenue 1,000,000 Cost of sales 800,000 CM1 200,000 CM1 % 20% Sales & admin. 50,000 1000000 500000 250000 0 Auto Bicycles Parts

  46. Other Reports Options for Drilldown Reporting Currency Translation Graphics Customer Group Print Microsoft Excel 01 Retail 1,000,000 02 Wholesale 2,500,000 03 Investment1,500,000 04 Mail order 1,000,000 E-Mail Microsoft Word Hierarchies Attributes Street, City, Country Display Master Data

  47. Interactive Information System Account Actual Costs Plan Costs Var.(abs.) Var.(%) 470000 rent 100,000 100,000 CO Documents 470000 Rent 60,000 cost center470000 Rent 30,000 cost center 470000 Rent 10,000 cost center FI Document Debit 470000 Rent 10,000 Credit113100 Bank 10,000-

  48. ABAP List Viewer Column set Column selection Column name Column name Cost center Costs Cost element Plant Quantity ... Unit ... CCtr CElem Total qty entered Unit ... 4220 h 619000 819,083 h 619000 105,500 4220 4220 620000 1001,000 h 4220 h 620000 1476,111 Save as layout 4230 619000 105,500 h Layout Layout name Default setting 77,747 4230 619000 h 1SAP Primary cost posting 4230 619000 1102,800 h 2SAP Secondary costs: Activity 35,001 h 4230 620000 3SAP Sec. costs: Val. alloc. 4230 620000 h 3,125 Layout: Name: /AC040 4230 625000 10,000 h Activity allocation 5,500 4230 625000 h User-specific 82,030 4230 625000 h

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