AC612 Profit Center Accounting in New

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Profit Center Accounting in New General Ledger Accounting SAP ERP - Financials

Date Training Center Instructors Education Website

Participant Handbook Course Version: 92 Course Duration: 2 Day(s) Material Number: 50094736

An SAP course - use it to learn, reference it for work

For internal use by CSC only

For internal use by CSC only

AC612

Copyright Copyright © 2009 SAP AG. All rights reserved. No part of this publication may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice.

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About This Handbook This handbook is intended to complement the instructor-led presentation of this course, and serve as a source of reference. It is not suitable for self-study.

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American English is the standard used in this handbook. The following typographic conventions are also used.

About This Handbook

AC612

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Note or further explanation of previous point

Contents Course Overview ......................................................... vii Course Goals ...........................................................vii Course Objectives .................................................... viii For internal use by CSC only

New General Ledger Accounting - Basic Information ..............2 Global Settings in the New General Ledger for Profit Centers....9

Unit 2: Profit Center Master Data in New General Ledger Accounting ................................................................ 33 Profit Center Master Data............................................ 34 Profit Center Assignments ........................................... 52

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting ........................................... 69 Profit Center Update: Overview..................................... 70 Integration with Asset Accounting .................................. 76 Data Flow from Materials Management............................ 86 Data Flow from Cost Object Controlling ........................... 99 Transfer from Sales and Distribution .............................. 112 Allocations in Profit Center Accounting ...........................122

Unit 4: Profit Center Planning in New General Ledger Accounting ............................................................... 139 Planning Configuration and Manual Planning....................140 Integrated Planning ..................................................156

Unit 5: Information System ........................................... 175 Overview ..............................................................176 Reporting with Drilldown Reporting................................196

Appendix 1: Special Cases for Profit Center Derivation

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Unit 1: General Ledger Accounting (New) ........................... 1

Contents

AC612

For internal use by CSC only

For internal use by CSC only

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Course Overview For internal use by CSC only

Target Audience This course is intended for the following audiences: • •

Project team members responsible for implementing Profit Center Accounting People responsible for Financial Accounting

Course Prerequisites Required Knowledge • • •

Basic knowledge or experience with Profit Center Accounting AC200 (Financial Accounting Customizing I: General Ledger, Accounts Payable, Accounts Receivable), or AC210 (New General Ledger (in SAP ERP))

Recommended Knowledge • •

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Knowledge of Financial Accounting and Controlling AC010 (Business Processes in Financial Accounting)

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Course AC612 teaches the knowledge and skills you need to set up Profit Center Accounting in an SAP ERP Financials system with the new General Ledger Accounting activated. In addition to the basics of new General Ledger Accounting, the course gives you a detailed overview of the value flows in an SAP system. The course concentrates on flexible drilldown reporting for the analysis of planned and actual data.

Course Overview

AC612

Course Goals This course will prepare you to: • •

• •

Course Objectives After completing this course, you will be able to: • • •

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Name the benefits of using the new General Ledger Accounting for Profit Center Accounting Set up Profit Center Accounting in SAP ERP Financials with the new General Ledger Accounting activated Create your own profit center reports in the new General Ledger Accounting

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For internal use by CSC only

For internal use by CSC only



Set up Profit Center Accounting in an SAP ERP Financials system where the new General Ledger Accounting has been activated Describe and maintain global Profit Center Accounting settings, including master data Understand the transaction data that is generated as a result of actual postings in Profit Center Accounting Understand the transaction data that is generated as a result of plan postings in Profit Center Accounting Use your own reports to analyze the transaction data in Profit Center Accounting

Unit 1 For internal use by CSC only

For internal use by CSC only

General Ledger Accounting (New) Unit Overview With SAP ERP Central Component, the SAP system offers an interesting alternative in General Ledger Accounting: The new General Ledger Accounting (new G/L)

Unit Objectives After completing this unit, you will be able to: • • • •

Describe how the new general ledger works in conjunction with Profit Center Accounting Understand the settings for defining ledgers Understand the settings for document splitting Understand the settings for real-time CO → FI integration

Unit Contents Lesson: New General Ledger Accounting - Basic Information ..............2 Lesson: Global Settings in the New General Ledger for Profit Centers ....9 Exercise 1: Global Settings in the New General Ledger ............... 25

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Unit 1: General Ledger Accounting (New)

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Lesson: New General Ledger Accounting - Basic Information Lesson Overview With SAP ERP Central Component, SAP offers an interesting alternative in General Ledger Accounting: For internal use by CSC only

Lesson Objectives After completing this lesson, you will be able to: •

Describe how the new general ledger works in conjunction with Profit Center Accounting

Business Example Your company management is considering using Profit Center Accounting in new General Ledger Accounting for an implementation of SAP ERP Financials. They would like to know what advantages this has in terms of Profit Center Accounting.

Advantages of New General Ledger Accounting

Figure 1: The New General Ledger Accounting (New G/L)

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General Ledger Accounting (new) - or new G/L.

AC612

Lesson: New General Ledger Accounting - Basic Information

Advantages of New General Ledger Accounting – Overview The new general ledger in SAP ERP offers the following benefits over the conventional General Ledger: •



Figure 2: Options in New General Ledger Accounting

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For internal use by CSC only



The new general ledger uses an extended data structure as standard. You can also add customer fields to the totals table in the General Ledger, for inclusion in financial statements. By splitting documents in real time (=> online split), you can prepare financial statements for entities such as segments and profit centers. Reconciliation between CO and FI can be carried out in real time – real-time integration between CO and FI – making time-consuming reconciliation activities a thing of the past.

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Figure 3: General Ledger Accounting (New): One Component - Many Functions

Prior to SAP ERP, SAP customers had to have a variety of components installed and in use to optimally fulfill the international or industry-specific requirements and standards. The situation may be even more critical in cases where service enterprises (for example, in the areas public sector, insurance companies, media) increasingly require financial statements that fulfill other criteria, such as grant, fund, or industry sectors. The increasing importance of IAS/IFRS as an accounting principle is giving rise to increased demands for the improved quality and capability of modeling segment reporting. A standardized solution is also relevant to areas such as fast closing and Sarbanes-Oxley. Overview of the totals tables in the conventional components: • • • •

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Classic FI: Table GLT0 COS ledger: Table GLFUNCT Reconciliation ledger: Table COFIT EC-PCA / classic Profit Center Accounting: Table GLPCT

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For internal use by CSC only

Unit 1: General Ledger Accounting (New)

Lesson: New General Ledger Accounting - Basic Information

Figure 4: Advantages of the New General Ledger – Overview

The new General Ledger Accounting and new general ledger are both abbreviated as "new G/L". Basic architecture of the new G/L in SAP ERP: SAP Note 918675. The user interfaces for entering data and postings are nearly identical to the UIs in the previous release, despite all the new features.

Cost-of-Sales Accounting and Profit Centers

Figure 5: Assignment of Functional Areas in the P&L Statement

When you use the period accounting approach, the system breaks down the operating results by revenue and cost element. This makes it possible to recognize which factors of production cause the costs that are incurred. The total costs for the

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For internal use by CSC only

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Unit 1: General Ledger Accounting (New)

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period can then be compared to the total revenues earned during the same period. These costs include the costs of all the goods and services that were produced in the period but have not yet been sold (increases in stock) plus the goods and services produced in previous periods and sold in this period (reductions in stock). This sum, together with the capitalized internal activities and the changes to work in process, yields the total result for the period.

For internal use by CSC only

To calculate profits according to the cost-of-sales approach, you need to use the derived functional area characteristic. You can use period accounting and/or cost-of-sales accounting in Profit Center Accounting. If you want to use cost-of-sales accounting, you have to activate the COS accounting scenario and configure the corresponding settings.

Figure 6: Cost-of-Sales Accounting: Overview

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The more sales-oriented cost-of-sales approach compares the costs to the corresponding quantity structure of the revenues. Revenues are only compared to the costs incurred for the quantity of goods or services sold. When products are sold from stock, it may be that the costs were incurred during a previous period. In this approach, no distinction is made between different cost elements. Instead, resource usage is divided according to the functions R & D, production, sales, and administration.

AC612

Lesson: New General Ledger Accounting - Basic Information

This slide shows the following example postings: • • • •

• • •

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For internal use by CSC only



Sales revenues from SD (1) Cost of goods sold from MM goods issue (2) Production variances from the settlement of the production order (3) All debits and credits of all the production cost centers (overabsorption/underabsorption) (3a) All postings to cost centers affecting the functional areas Sales, Administration and Research & Development (3b) Adjustment postings resulting from real-time integration back to new G/L in the case of secondary, cross-functional area postings (3c) Postings to profitability segments (4) Other expenses (5)

Unit 1: General Ledger Accounting (New)

AC612

Lesson Summary You should now be able to: • Describe how the new general ledger works in conjunction with Profit Center Accounting

For internal use by CSC only

For internal use by CSC only

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AC612

Lesson: Global Settings in the New General Ledger for Profit Centers

Lesson: Global Settings in the New General Ledger for Profit Centers Lesson Overview

For internal use by CSC only

For internal use by CSC only

This lesson shows the basic settings needed in the new general ledger to assign profit center accounts. The settings apply not only to profit centers, but also to all additional account assignments in Financial Accounting for which you want to map complete financial statements.

Lesson Objectives After completing this lesson, you will be able to: • • •

Understand the settings for defining ledgers Understand the settings for document splitting Understand the settings for real-time CO → FI integration

Business Example Your company activated the new general ledger to capture the benefits of a single, uniform data structure, document splitting, and real-time CO → FI integration. After migration from the conventional general ledger to General Ledger Accounting (new), you want to map organizational divisions as profit centers to report full financial statements and profitability analysis. You are a member of the project team that has been asked to verify whether the necessary settings have been made in the test system.

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Unit 1: General Ledger Accounting (New)

AC612

Figure 7: Activating the New General Ledger

The new general ledger is always active in new installations (SAP ERP). If existing customers decide that they want to use the new general ledger, it must be activated using a Customizing transaction (=> FAGL_ACTIVATION). In practice, setting the activation switch (for existing customers) is one of the final activities of a migration project. The activation switch is set for each client. The activation causes system-wide changes that affect the application and Customizing paths.

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For internal use by CSC only

Ledger Definition and Profit Centers

Lesson: Global Settings in the New General Ledger for Profit Centers

Figure 8: Benefits in Detail - Extended Data Structure

More entities are updated in the totals table of the new general ledger (=> FAGLFLEXT) than possible in the classic totals table (=> GLT0). The new standard fields include profit center, segment, functional area, and cost center. You can expand the totals table FAGLFLEXT with additional fields – in addition to the SAP fields that are already present; these can be new, customer-specific fields.

Figure 9: Scenarios - Definition and Assignment

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For internal use by CSC only

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Unit 1: General Ledger Accounting (New)

AC612

For internal use by CSC only

Figure 10: Entry and General Ledger View

The posting screens and document views look the same from the end user perspective. However, the general ledger view provides the additional “internal view” of the document.

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The fields updated using these scenarios can then be used to construct business situations - for example, Profit Center Accounting with segment reporting and/or cost-of-sales accounting. To see the available scenarios, choose the following Customizing path: Financial Accounting (New) → Financial Accounting Global Settings (New) → Ledgers → Fields → Display Scenarios for General Ledger Accounting. You cannot define customer-specific scenarios. The delivered scenarios are assigned to the ledgers in Customizing: Financial Accounting (New) → Financial Accounting Global Settings (New) →, Ledgers → Ledger → Assign Scenarios and Customer Fields to Ledgers. You can assign one, several, or even all six scenarios to a ledger. The decision as to how many scenarios you should assign depends solely on the question: Which situations or business aspects do you want to model in the general ledger?

Lesson: Global Settings in the New General Ledger for Profit Centers

Figure 11: Scenarios - Assignment and Functions (1)

The Purchased Services account (417000) is defined as a primary cost element in CO, and therefore requires a CO-relevant account assignment at entry. The profit center characteristic and functional area are then derived from the CO object (such as cost center). You can now derive the segment characteristic from the profit center characteristic. If you do not assign any scenarios, none of the entities will be inherited to the general ledger. Impact of a missing scenario assignment: If you now call up a balance sheet (and profit & loss statement), the system displays the amount of €50.00 on the Activities Purchased account. However, it is impossible to assign the accounting transaction to a business area, a functional area, a profit center, or any other entity. Therefore, it is also impossible to call up segment financial statements if you have not assigned any scenarios to a ledger. Subsequent changes of scenario assignments to a ledger in General Ledger Accounting can result in serious inconsistencies in document processing. Deleting scenario assignments can also result in inconsistencies. An appropriate warning message appears when you try to make these changes in Customizing. Excerpt from SAP Note 891144 - New GL/Document splitting: Risks w/subsequent changes: “In contrast with the special ledger or the EC-PCA, subsequent changes are not considered in the general ledger (new) since the ledgers of the general ledger (new) are not comparable with a special ledger or the EC-PCA. In fact, the general ledger (new) is a general ledger from a business point of view and is therefore legally comparable with the classic General Ledger, the GLT0 ledger 00. Thus, there is an auditing requirement. ...”

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For internal use by CSC only

AC612

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Figure 12: Scenarios - Assignment and Functions (2)

Since the profit center update and segment reporting scenarios are assigned to the leading ledger, 0L, these two entities are both updated in the general ledger and displayed in the corresponding general ledger view. The Functional Area field, for example, is not updated or displayed in the general ledger view, since this scenario was not previously assigned to the leading ledger. However, scenario assignment cannot manage a "zero balance setting" for any given entity. In more detail, using a profit center (=> PC) as an example: It would not (yet) be possible to create complete profit center financial statements, because the profit center has not (yet) been enriched in posting lines 2 and 3. To do this, you also have to configure and activate document splitting.

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For internal use by CSC only

Unit 1: General Ledger Accounting (New)

Lesson: Global Settings in the New General Ledger for Profit Centers

Figure 13: Using the Segment Entity

Segments can be used to fulfill the requirements of international accounting regulations (=> IAS/IFRS / US-GAAP) after you use segment reporting. Excerpt from IFRS8: Operating Segments 5. An operating segment is a component of an entity: a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity); b) whose operating results are reviewed regularly by the entity's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance; and c) for which discrete financial information is available. Otherwise, you can also use the objects business area or profit center. The segment is also available, since the business area and/or profit center were often used for other purposes in the past, and, therefore, fulfill other requirements.

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For internal use by CSC only

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Unit 1: General Ledger Accounting (New)

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Figure 14: Document Splitting – Reasons

The system requirements could be even simpler - it is not necessary for the expense lines to contain different profit center assignments. The root of the requirement is that, for example, the payable items line (of the general ledger view) must have a "profit center account assignment" if proper profit center financial statements are to be created at all.

Figure 15: Document Splitting Characteristics

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For internal use by CSC only

Document Splitting and Profit Centers

AC612

Lesson: Global Settings in the New General Ledger for Profit Centers

For internal use by CSC only

Figure 16: Activating Document Splitting

To activate document splitting, go to Customizing for the new general ledger: Financial Accounting (New) → General Ledger Accounting (New) → Business Transactions → Document Splitting → Activate Document Splitting. The standard splitting procedure delivered by SAP is splitting procedure 0000000012. If you activate document splitting, there is no reason why you should not activate inheritance as well. Activating the inheritance when document splitting is active allows you to post documents without having to make any other changes in

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To define the splitting characteristics, choose the following menu path in Customizing: Financial Accounting (New) → General Ledger Accounting (New) → Business Transactions → Document Splitting → Define Document Splitting Characteristics for General Ledger Accounting. The system uses the assigned scenarios to propose useful document splitting characteristics. If you decide to use more splitting characteristics, make sure that they are contained in at least one ledger. Set the Zero Balance indicator, if you want to create a balance sheet for the characteristic. This ensures that the balance of these entities is set to 0 in each posting, which makes an "entity balance sheet" possible. The required field indicator has two meanings: Firstly, it extends the field status for accounts whose characteristics are not ready for input during document entry, or for accounts that cannot be controlled using field status. Example: The vendor line should always contain a profit center or segment. Secondly, it checks whether a business transaction variant that is equivalent to a business-process is used (and thus, a splitting rule can be found).

Unit 1: General Ledger Accounting (New)

AC612

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For internal use by CSC only

Customizing. Inheritance is carried out online at the document line level. If you want to use a default account assignment, you must first create a new constant in Customizing: Financial Accounting (New) → General Ledger Accounting (New) → Business Transactions → Document Splitting → Edit Constants for Nonassigned Processes

Figure 17: Document Splitting - Active Split

The entities that you defined as document splitting characteristics are inherited by the posting lines without account assignment. As you can see clearly on the slide, the selected characteristics balance to zero. In this rule-based split, the vendor and tax lines (items 1 and 4) are split in the same way as the expense lines/the expense basic item category (items 2 and 3; expense accounts 477000 and 417000) in the general ledger view.

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Lesson: Global Settings in the New General Ledger for Profit Centers

For internal use by CSC only

For internal use by CSC only

AC612

Figure 18: Document Splitting - The Splitting Logic of an Active Split

Figure 19: Document Splitting – Zero Balance Formation

Briefly, a splitting process is the total of all the splitting rules of all business transactions. The splitting process defines the way in which a document split should be carried out. Specifically, this means that each splitting procedure contains a definition that describes how the individual item categories are to be

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Unit 1: General Ledger Accounting (New)

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For internal use by CSC only

Figure 20: Simulating the General Ledger View

In Release SAP ERP 6.0 and later, you can simulate the general ledger view as well as the entry view before posting. This allows you to analyze, earlier and more effectively, errors that would cause a termination during posting. You can display the detail data of the document split using the expert mode.

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treated in the individual business transactions; for example, whether or not the system should copy the account assignment of a customer item from the revenue item in a customer invoice. The business transaction is a general subgroup of actual business processes, which is delivered by SAP and to which extensive item categories are assigned. The business transaction variant is a specific version of the business transaction provided by SAP, and is a (technical) representation of a real business process for document splitting. An item category is a (technical) representation of the posted document lines. It describes the items that can be found within a document (a business transaction). They are derived from the balance types of the G/L accounts, among others. In other words, the item category is the semantic description used for document splitting. The individual splitting rules define which item categories can/should be split (=> item categories to be edited), and at the same time, determines the basis on which the split can take place (=> base item categories).

Lesson: Global Settings in the New General Ledger for Profit Centers

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For internal use by CSC only

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Figure 21: Document Simulation – Expert Mode I

Figure 22: Document Simulation – Expert Mode II

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Real-Time CO-FI Integration and Profit Centers

Figure 23: Real-Time CO-FI Integration

SAP has had real-time integration from financial accounting (=> FI) to management accounting (=> CO) for a long time. The other way around, from CO to FI was previously not possible in real time. This affects changes to characteristics for the following processing/transactions such as: Periodic clearings (assessment, distribution, reposting). Manual repostings in CO [=> transaction KB11(N)]. Activity allocations [transaction KB21(N)]. Settling orders or projects [transactions KO88 and CJ88]. The reconciliation ledger that was to be maintained in the cost element invoice is always used to reconcile CO with financial accounting. Summary standardizing entries and reconciliation postings were made with periodic program runs for each cost element/expense account: Transaction KALC. The transaction KALC is no longer usable after activating the new general ledger by default – you will be notified of the real-time integration between CO and FI.

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Real-time integration is used to copy internal Controlling postings to Financial Accounting and its account assignments, including Profit Center Accounting.

Lesson: Global Settings in the New General Ledger for Profit Centers

Figure 24: Variants for Real-Time Integration

To define the variants for real-time CO→FI integration, choose the following Customizing path: Financial Accounting (New) → Financial Accounting Global Settings (New) → Ledgers → Real-Time Integration of Controlling with Financial Accounting → Define Variants for Real-Time Integration In a subsequent step, assign the variant to your company code(s). To determine the characteristic changes for which real-time FI document lines need to be created, you can also define Boolean rules in addition to the checkboxes, or implement your own logic by programming a BAdI. It is impractical to select characteristics that were not originally assigned to at least one ledger using the scenarios. The key date activation date determines the time (or date of the CO document posting) after which the reconciliation between CO and FI using the real-time integration can be executed. You can also generate FI documents for CO documents that were entered before activation of the new general ledger. You must define an account determination to be able to transfer secondary cost elements from CO into FI. To maintain account determination choose: Financial Accounting (New) → Financial Accounting Global Settings (New) → Ledgers → Real-Time Integration of Controlling with Financial Accounting → Define Account Determination for Real-Time Integration You can also transfer primary costs into FI using an account determination, which normally works with the original cost elements.

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Figure 25: Real-Time Integration: Example

This slide illustrates real-time CO→FI integration based on the profit center characteristic. The functional area, segment, and business area characteristics are not considered in the example for simplicity's sake. The Financial Accounting document (=> 2b.) is posted in real time (for each CO document) - a (periodic) reconciliation using the reconciliation ledger in transaction KALC is not involved. The above diagram omits the clearing accounts for each profit center for simplicity's sake. These clearing accounts are needed if the profit center represents an independent accounting unit. You define them in account determination for real-time integration.

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For internal use by CSC only

Unit 1: General Ledger Accounting (New)

AC612

Lesson: Global Settings in the New General Ledger for Profit Centers

Exercise 1: Global Settings in the New General Ledger Exercise Objectives

For internal use by CSC only

Business Example Your company wants to report full profit center financial statements at the product level. You need to check whether the settings for the new general ledger in the test system allow this.

Task: You need to check the settings in the test system for ledger definition, document splitting, and real-time integration.

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1.

Does the test system allow you to carry out Profit Center Accounting with profit and loss statements based on cost-of-sales accounting? Can you evaluate the segments?

2.

Can you report a zero balance at the profit center level?

3.

Can secondary cost postings from CO be transferred to the new general ledger?

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After completing this exercise, you will be able to: • You understand the settings in the new general ledger that are relevant for Profit Center Accounting

Unit 1: General Ledger Accounting (New)

AC612

Solution 1: Global Settings in the New General Ledger Task: You need to check the settings in the test system for ledger definition, document splitting, and real-time integration. For internal use by CSC only

Does the test system allow you to carry out Profit Center Accounting with profit and loss statements based on cost-of-sales accounting? Can you evaluate the segments? a)

Implementation Guide: Financial Accounting (New) → Financial Accounting Global Settings (New) → Ledgers → Ledger → Assign Scenarios and Customer Fields to Ledgers The following scenarios are active in ledger 0L: profit center update, segment reporting, and cost-of-sales accounting.

2.

Can you report a zero balance at the profit center level? a)

Implementation Guide: Financial Accounting (New) → General Ledger Accounting (New) → Business Transactions → Document Splitting → Define Document Splitting Characteristics for General Ledger Accounting The Profit Center and Segment characteristics are set to balance 0 as required characteristics. This ensures that both profit center and segment are always assigned accounts.

b)

Implementation Guide: Financial Accounting (New) → General Ledger Accounting (New) → Business Transactions → Document Splitting → Activate Document Splitting Document splitting is active and the inheritance indicator is set. As a result, the document splitting characteristics are inherited in every document line.

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1.

AC612

Lesson: Global Settings in the New General Ledger for Profit Centers

3.

Can secondary cost postings from CO be transferred to the new general ledger? a)

Implementation Guide: Financial Accounting (New) → Financial Accounting Global Settings (New) → Ledgers → Real-Time Integration of Controlling with Financial Accounting → Assign Variants for Real-Time Integration to Company Codes Company code 1000 was assigned variant EZI.

For internal use by CSC only

Implementation Guide: Financial Accounting (New) → Financial Accounting Global Settings (New) → Ledgers → Real-Time Integration of Controlling with Financial Accounting → Define Variants for Real-Time Integration Cross-profit center and cross-segment real-time integration is active in variant EZI.

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b)

Unit 1: General Ledger Accounting (New)

AC612

Lesson Summary You should now be able to: • Understand the settings for defining ledgers • Understand the settings for document splitting • Understand the settings for real-time CO → FI integration

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For internal use by CSC only

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Unit Summary

Unit Summary You should now be able to: • Describe how the new general ledger works in conjunction with Profit Center Accounting • Understand the settings for defining ledgers • Understand the settings for document splitting • Understand the settings for real-time CO → FI integration For internal use by CSC only

For internal use by CSC only

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Unit Summary

AC612

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For internal use by CSC only

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AC612

Test Your Knowledge

Test Your Knowledge 1.

Profit Center Accounting allows zero balance formation in general. Determine whether this statement is true or false.

□ □

True False

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For internal use by CSC only

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Test Your Knowledge

AC612

Answers 1.

Profit Center Accounting allows zero balance formation in general. Answer: False

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In addition to activating the profit center update scenario, you also need document splitting for the profit center characteristic with inheritance indicator.

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For internal use by CSC only

For internal use by CSC only

For internal use by CSC only

Unit 2 For internal use by CSC only

Unit Overview This unit how to define the master data of profit centers and assign them to account assignment objects in an SAP ERP system.

Unit Objectives After completing this unit, you will be able to: • • •

Create the standard hierarchy Maintain profit center master data Assign profit center master data to the account assignment objects in SAP ERP

Unit Contents Lesson: Profit Center Master Data ............................................ 34 Exercise 2: Master Data .................................................... 47 Lesson: Profit Center Assignments............................................ 52 Exercise 3: Profit Center Assignments ................................... 61

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Profit Center Master Data in New General Ledger Accounting

Unit 2: Profit Center Master Data in New General Ledger Accounting

AC612

Lesson: Profit Center Master Data Lesson Overview You define profit centers and other master data in Financials.

Lesson Objectives For internal use by CSC only

• •

Create the standard hierarchy Maintain profit center master data

Business Example Your project team wants to find out about the master data definition of profit centers in the new general ledger. You want to find out about the technical settings to present them at a project meeting. Profit Center Structure • • • •

Regional profit center structure (sales-oriented) Functional profit center structure Product-related profit center structure Business unit profit center planning

Profit Center Accounting supports a division of the enterprise into areas of responsibility for profits. You can divide your enterprise according to the following aspects: • • •

Geographical structure of profit centers (locations, regions, and so on) Product-related structure of profit centers (divisions, product lines, and so on) Functional structure of profit centers (production, sales, research, and so on)

Mixed forms of these structures are also possible. You can, for example, opt for a regional structure based on business locations and then subdivide each location by the products made there. You create the profit center master data accordingly to define this organizational structure. For evaluations at a higher level of aggregation, you can combine profit center groups. The standard hierarchy is a special profit center group. In addition to this, you can define alternative groups.

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After completing this lesson, you will be able to:

Lesson: Profit Center Master Data

Figure 26: The Profit Center Standard Hierarchy

To create a profit center, you first have to define a hierarchical profit center structure with the following menu paths: Customizing: Financial Accounting (New) → General Ledger Accounting (New) → Master Data → Profit Center → Define Profit Center Standard Hierarchy in Controlling Area Application: Financial Accounting → General Ledger → Master Records → Profit Center → Standard Hierarchy → Create This structure is called the standard hierarchy. The standard hierarchy is a tree structure that contains all the profit centers in a controlling area. When you create a profit center, you have to assign it to a hierarchy area (hierarchy node) in the standard hierarchy. This ensures that all profit centers in the controlling area end at the same node. The first step is to establish the name of the standard hierarchy for the profit centers. The system creates the top node or group of the standard hierarchy automatically when you save your settings. You can then maintain it to create the lower level nodes required to complete your hierarchy. You can maintain the standard hierarchy in Customizing or from the application menu. In addition to the standard hierarchy, you can also define profit center groups (alternative hierarchies), which you can use in reporting, planning, and allocation.

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For internal use by CSC only

AC612

AC612

Figure 27: Profit Center Master Data

A profit center is defined at controlling area level. When creating a profit center, you enter the name of the profit center and the period of validity. Profit center master data is time-dependent, which means that you can create different data for different periods. You can copy master data information from an existing profit center. You maintain the important master data - such as the profit center name and description, the person in charge, and the department - on the basic screen. The Hierarchy Area field defines the assignment to a node in the standard hierarchy. By selecting the lock indicator, you can lock the profit center against postings for the specified time interval. If an account assignment object is assigned to a locked profit center and you attempt to post to it, the system will display an error message and does not post the data. You can enter more information for the profit center on additional screens, such as address and communication data and long text. By default, a profit center is assigned to all the company codes within the controlling area. You can exclude certain company codes for a profit center by not selecting them. If you attempt to post data to profit centers in company codes that are not assigned to the profit center in question, the system will not carry out such postings. To create profit centers, use the following menu paths: In the application menu: Accounting → Financial Accounting → General Ledger → Master Records → Profit Center → Individual Processing → Create

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For internal use by CSC only

Unit 2: Profit Center Master Data in New General Ledger Accounting

AC612

Lesson: Profit Center Master Data

Figure 28: Profit Center - The Dummy Profit Center

The dummy profit center is the primary default value for postings to an account assignment object in an accounting area if no other profit center is assigned. You can find out which objects are not assigned to profit centers by analyzing the postings assigned to the dummy profit center. You can also assess or distribute data from the dummy profit center to the desired profit centers. In the new general ledger - in contrast to classic Profit Center Accounting - you do not have to define or use a dummy profit center. Postings to account assignment objects that do not have assigned profit centers are simply made without profit centers - that is, the profit center field remains blank in the corresponding document items. Postings without profit centers can be assessed or distributed to the desired profit centers (similar to postings to a dummy profit center). If you define a dummy profit center, make sure you do not use it as a default profit center by mistake. Define separate profit centers for this case instead. If you use document splitting, using the dummy profit center may have the following effect: Payables can be allocated to the dummy profit center as a result of document splitting if no profit centers are assigned to the account assignments of the corresponding expense lines. You cannot repost the payables manually in this case. If you activate document splitting for document centers, we do not recommend using a dummy profit center. If you want to make sure that a profit center account is assigned in all document lines, you can use set the profit center as a required-entry field in Customizing for document splitting. Note, however, that if you do so, and there are postings to account assignment objects that do not have profit center assignments, a termination will occur with the error message

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For internal use by CSC only

In Customizing: Financial Accounting (New) → General Ledger Accounting (New) → Master Data → Profit Center → Define Profit Centers

Unit 2: Profit Center Master Data in New General Ledger Accounting

AC612

“Accounting field segment is not filled in document line”. If you still use classic Profit Center Accounting in parallel to the new general ledger, you have to define a dummy profit center.

• • •

You do not specify a validity period. The dummy profit center is automatically valid for the maximum validity period. You cannot copy the dummy profit center from an existing profit center. A flag identifying the profit center as the dummy profit center is set automatically (in the indicator folder).

You change and display the dummy profit center using the normal maintenance transactions for profit centers.

Figure 29: Assigning Default Profit Center Accounts

Default profit centers are profit centers that do not reflect an organizational area of responsibility, but instead are used to collect costs, revenues, and postings to balance sheet accounts within a posting period. At the end of the period, you can assess or distribute the posted data from the dummy profit center to the desired profit centers. Clearing profit centers are often referred to as default profit centers. In contrast to the dummy profit center, however, default profit centers can be derived specifically based on other information.

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For internal use by CSC only

A special Customizing transaction is available to create the dummy profit center. Financial Accounting (New) → General Ledger Accounting (New) → Master Data → Profit Center → Create Dummy Profit Center This procedure is almost the same as that for creating normal profit centers - the only differences being:

AC612

Lesson: Profit Center Master Data

The procedure for creating master data for default profit centers is like that for creating master data for your true profit centers. Default profit centers have the same structure as all other profit centers. In contrast to the dummy profit centers, default profit centers can be derived specifically from other information, such as the company code or account.

For internal use by CSC only

• •

If no profit center is specified in the posting If a profit center cannot be derived from the cost element, for example, using the cost center, the order, or the like

This means derivation is only helpful for P&L and balance sheet account for which the profit centers are not derived or specified. Derivation takes place when the posting is made. You should only define default profit centers for accounts for which document splitting is not active. Select an account interval and assign the profit center to be derived. If you leave the Account to field blank, it is set to the same value as the Account from field. If you use document splitting in the new general ledger, there is a similar function, the default account assignment (in Customizing under Financial Accounting (New) → General Ledger Accounting (New) → Business Transactions → Document Splitting → Edit Constants for Nonassigned Processes). You can assign a default account assignment (such as a profit center or segment) here that is used whenever this object is missing in the item. If a default value (constant) is used, the quality of the dataset is poorer. You have to distribute these values at the end of the month, through either manual postings or allocation. 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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You can define default profit centers for each company code and account interval under the following menu path in Customizing: Financial Accounting (New) → General Ledger Accounting (New) → Master Data → Profit Center → Assign Default Profit Center to Accounts The default profit center is derived under the following circumstances:

AC612

Figure 30: Collective Master Data Processing

Collective processing is particularly useful when you need to adapt existing data to a change in circumstances, for example, if certain master data fields (such as the department, person responsible) or company code assignments have to be changed. You can call collective processing in the following areas: Accounting → Financial Accounting → General Ledger → Master Records → Profit Center → Collective Processing → Master Data Accounting → Financial Accounting → General Ledger → Master Records → Profit Center → Collective Processing → Company Code Assignment

Figure 31: Accounts in Profit Center Accounting

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For internal use by CSC only

Unit 2: Profit Center Master Data in New General Ledger Accounting

AC612

Lesson: Profit Center Master Data

Profit Center Accounting is based on the chart of accounts that is assigned to Financial Accounting. These accounts include: •



Figure 32: Derivation of a Segment

The U.S. GAAP and IFRS accounting principles require segment reporting. You can define segments in your SAP system for this purpose. The corresponding IMG activity is located in Customizing under Enterprise Structure → Definition → Financial Accounting → Define Segment. You can enter a segment in the master record of a profit center. The segment characteristic is only derived together with the profit center characteristic. If no segment is entered manually during posting (only possible in Financial Accounting transactions), the segment is determined from the master record of the profit center. In turn, this profit center can have a manual account assignment or can be derived itself. If you want to use different rules to derive the segment during posting, you can define your own.

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For internal use by CSC only



Stock accounts: The system uses these accounts to display the liability and equity sides of the balance sheet. These accounts are not used in controlling. For example, there are no material stocks for cost centers in the standard system. P&L accounts: The system uses these accounts to generate the profit and loss statement. If you want to use these P&L accounts in controlling as well, you create primary cost elements in controlling, for example, for material consumption by cost objects or cost centers. Secondary cost elements: These costs are generated through allocations within controlling (allocation of machine hourly rates in production or assessment of overhead costs). While these costs are not offset by external consumption in the profit and loss statement from a business perspective, they can be transferred using real-time CO→FI integration to the new general ledger and therefore to Profit Center Accounting.

Unit 2: Profit Center Master Data in New General Ledger Accounting

AC612

For internal use by CSC only

You can use an ERP system to create a segment in the master data of a profit center. When you make a posting on the profit center, the segment is also posted. There is no dummy segment posting, unlike the profit center logic - if the profit center has no segments, then no segment assignment takes place. Deriving the segment from the profit center is the standard method. You can also use a BAdI called FAGL_DERIVE_SEGMENT to derive the segment.

Figure 33: Derivation of a Segment (2)

The segment is derived from the profit center characteristic because this characteristic already exists in various SAP objects, which means the segment characteristic can be derived from it automatically. For more information, see SAP Note 1035140: Officially, SAP only authorizes the use of segments if profit centers are used at the same time. The automatic derivation of segments is only possible with profit centers. Many business

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These settings are located in Customizing under Financial Accounting (New) → Financial Accounting Global Settings (New) → Tools → Customer Enhancements → Business Add-Ins (BAdIs) → Segment Derivation. The document splitting procedure is a prerequisite, and is also useful for creating financial statements and profit and loss statements for the segment dimension at any time. To enable this, you have to allow zero balances for the segment characteristic. U.S. GAAP requires nearly complete financial statements at segment level for reporting (basically everything but equity capital). In this approach, the segment is defined 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 assess its success and allocate resources, and is made available for the separate financial information. The IFRS segmentation requirements are nearly identical. The segment dimension is provided to map the segment level.

AC612

Lesson: Profit Center Master Data

For internal use by CSC only

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 give further details on the setup, the consumption or performance output of cost centers, internal orders, processes or profit centers. You can post statistical key figures both in the plan and in the actual. You can use statistical key figures both as an allocation base for periodic distributions or assessments and to create key figures (ratios such as personnel costs per employee).

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transactions, particularly in logistics, do not have an option for entering the segment manually. Moreover, several standard interfaces do not support the segment. For these reasons, the use of segments is only approved if you also use 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), defining substitution rules, and a standard account assignment (which usually involves document splitting). In addition to BAdI FAGL_DERIVE_SEGMENT, BAdI FAGL_DERIVE_PSEGMENT is available for deriving the partner segment.

Unit 2: Profit Center Master Data in New General Ledger Accounting

AC612

You can define statistical key figures as either fixed values or totals (transaction code KK01), which means they are also available in the new general ledger. •

For internal use by CSC only

Statistical key figures can be transferred from the Logistics Information System by linking a key figure from LIS (such as order receipts) to a statistical key figure (such as in Cost Center Accounting).

Figure 35: Master Data Groups

Profit center groups are alternative hierarchies to the standard hierarchy. You can use them in reporting, distribution and assessment, or various planning functions. In contrast to the standard hierarchy, these profit center groups do not have to contain all the profit centers in the controlling area. On the contrary, profit center groups let you select only certain profit centers and structure them hierarchically to allow you more flexibility. You can use the financial statement/profit and loss statement structure in the info system to display the report structures from Financial Accounting in profit center reports. You can create profit center groups in the following areas in the system: In the application menu: Accounting → Financial Accounting → General Ledger → Master Records → Profit Center → Profit Center Group → Create In Customizing: Financial Accounting (New), General Ledger Accounting (New), Master Data, Profit Center, Define Profit Center Groups

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The fixed value is carried over from the period in which it is posted to all subsequent periods of the same fiscal year. You only have to enter a new posting when the value changes. Fixed values are defined when key figures remain constant over a significant period of time (such as the number of employees in a cost center). The totals value is not transferred to the following period but must be entered for each individual period and is preferable for statistical key figures whose values fluctuate in individual periods (such as power consumption in kWh).

AC612

Lesson: Profit Center Master Data

The transactions used for maintaining the cost element groups (such as KAH1) used in controlling are located under the following Customizing menu path: Financial Accounting (New) → General Ledger Accounting (New) → Master Data → G/L Accounts → Create Cost Element Groups

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For internal use by CSC only

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Unit 2: Profit Center Master Data in New General Ledger Accounting

AC612

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For internal use by CSC only

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AC612

Lesson: Profit Center Master Data

Exercise 2: Master Data Exercise Objectives

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For internal use by CSC only

After completing this exercise, you will be able to: • Create profit center master data • Explain the difference between a dummy profit center and a default profit center

Business Example Your company wants to set up product-oriented profit center accounting, to allocate revenue responsibility to the respective company units. 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. Navigate to the following node: H1 → HE → H9500 → AC612. 1.

Create the following profit center master data: Profit Center

Analysis Period

Name

Long text Person Respons.

Segment

611##

01/01/cur. FY to 12/31/9999

Pumps

Pump division

MANF

612##

01/01/cur. FY to 12/31/9999

Pump Production

Pump Paul ProducPump tion Division

Andy Admin

MANF

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AC612

2.

Which activation status do these profit centers currently have and what are the consequences?

3.

Activate the profit centers you created.

4.

On the Company Codes tab, check whether your profit centers are assigned to company code 1000.

5.

Why does the test system have a dummy profit center?

Task 2: You also need profit center groups for the information system. 1.

Create the profit center group GROUP## with the description Group ## Profit Center outside the standard hierarchy. Assign the following profit centers: Profit Center Group

Assigned Profit Centers

GROUP## Group ## Profit Centers

611## Pump Division 612## Pump Production

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For internal use by CSC only

Unit 2: Profit Center Master Data in New General Ledger Accounting

AC612

Lesson: Profit Center Master Data

Solution 2: Master Data Task 1: Create the following profit center master data in the standard hierarchy, H1. Navigate to the following node: H1 → HE → H9500 → AC612. Create the following profit center master data: Profit Center

Analysis Period

Name

Long text Person Respons.

Segment

611##

01/01/cur. FY to 12/31/9999

Pumps

Pump division

MANF

612##

01/01/cur. FY to 12/31/9999

Pump Production

Pump Paul ProducPump tion Division

a)

Andy Admin

MANF

On the SAP Easy Access screen, choose: Accounting → Financial Accounting → General Ledger → Master Records → Profit Center → Standard Hierarchy → Change Navigate to the following node in the standard hierarchy: H1 → HE → H9500 → AC612 Double-click node AC612 and then choose Edit → Create Profit Center Enter the data for the new profit center in the profit center table.

2.

Which activation status do these profit centers currently have and what are the consequences? Answer: The profit centers are inactive. They can neither be assigned to account assignment objects nor be posted to.

3.

Activate the profit centers you created. Answer: Choose Edit → Activate. The Standard Hierarchy for Profit Centers: Change screen appears. Set the flag next to profit centers 611## and 612## and activate them. Then save the changes you made to the standard hierarchy.

Continued on next page

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For internal use by CSC only

1.

Unit 2: Profit Center Master Data in New General Ledger Accounting

4.

AC612

On the Company Codes tab, check whether your profit centers are assigned to company code 1000. Answer: Choose the Company Codes tab. Make sure that the indicator is set for company code 1000 in the Assigned column.

5.

Why does the test system have a dummy profit center? The classic Profit Center Accounting (EC-PCA) is still active for testing purposes in the test system. All nonassigned postings in the profit and loss statement are posted to this profit center in EC-PCA. In the new general ledger, the profit center is inherited as a result of the document split for nonassigned document lines.

Task 2: You also need profit center groups for the information system. 1.

Create the profit center group GROUP## with the description Group ## Profit Center outside the standard hierarchy. Assign the following profit centers: Profit Center Group

Assigned Profit Centers

GROUP## Group ## Profit Centers

611## Pump Division 612## Pump Production

a)

On the SAP Easy Access screen, choose: Accounting → Financial Accounting → General Ledger → Master Records → Profit Center → 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 screen that appears, enter profit centers 611## and 612## on separate lines. Then save the profit center group GROUP##.

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For internal use by CSC only

a)

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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For internal use by CSC only

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Unit 2: Profit Center Master Data in New General Ledger Accounting

AC612

Lesson: Profit Center Assignments Lesson Overview You assign profit centers to the account assignment objects in the SAP system to ensure that all the data is transferred.

After completing this lesson, you will be able to: •

Assign profit center master data to the account assignment objects in SAP ERP

Business Example Your project team wants to understand how the profit center account assignments are derived for various account assignment objects in SAP ERP. You need to find out this information to prepare the project meeting.

Figure 36: Profit Center Assignments

You assign profit centers to all account assignment objects to which costs and revenues have been posted. These assignments also determine the transfer of balance sheet items to the individual profit centers. As a result of the assignment logic, the profit center is normally not posted to explicitly. Instead, data is derived from primary account assignment objects (cost centers, internal orders).

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For internal use by CSC only

Lesson Objectives

AC612

Lesson: Profit Center Assignments

Generally, postings of costs and revenues to Profit Center Accounting are based on the assignment of sales orders/production orders and cost objects. Overhead costs are based on the assignment of the account assignment objects in Overhead Management (cost centers, internal orders, and so on) to profit centers. To maintain profit center assignments, use the following menu paths:



On the SAP Easy Access screen, choose: Accounting → Financial Accounting → General Ledger → Master Records → Profit Center → Current Settings In Customizing: Financial Accounting (New) → General Ledger Accounting (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, business processes) to profit centers to observe the value flow between Financial Accounting and Overhead Cost Controlling from a profit center point of view. When you assign a controlling object to a profit center, the system makes sure that the controlling area is the same for the object and the profit center. Cost centers and business processes are assigned to a profit center in the Master Record Basic Data screen. The validity period of the profit center must completely contain the dates of the cost center or business process.

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For internal use by CSC only



Unit 2: Profit Center Master Data in New General Ledger Accounting

AC612

Additionally, the assignment of a cost center or internal order to a profit center also implicitly assigns all assets assigned to this cost center or internal order to the profit center as well. You link internal orders to a profit center in the Order Master Data Assignments screen. Maintenance orders from the Plant Maintenance component are assigned to a profit center in the same way as internal orders.

For internal use by CSC only

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

Projects are generally used to carry out complex, long-term tasks. This makes it possible for several profit centers to be involved in a single project, for example, constructing a ship. One profit center might be responsible for producing the engine, while another would be responsible for the internal fittings. Profit centers are therefore assigned to the various data-bearing structures in the project rather than to the project definition itself. These structures are: • • •

54

Work breakdown structure element (WBS element) Network header Network operation

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2009

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Cost objects are used in Product Cost Accounting to collect and store costs that cannot be assigned to objects at a lower level (orders, projects, or cost centers). However, in certain circumstances, you may need to assign a cost object to a profit center. The assignment logic used here is the same as that used for assigning cost centers.

AC612

Lesson: Profit Center Assignments

In the project definition or the project profile, you can enter a profit center that is to be used as the default for the individual WBS elements. You can overwrite this value in the individual structures. If a WBS element is not assigned to a profit center, the system posts to the dummy profit center. If a network header is not assigned to a profit center, the profit center is derived from the corresponding WBS element.

For internal use by CSC only

The assignment of these structures to a profit center makes it possible for you transfer work in process from projects to Profit Center Accounting, as well as seeing all costs and revenues in the derived profit centers.

Figure 39: Assigning Materials

The assignment of the material masters to profit centers is the basis for the assignment of sales and production orders. Furthermore, it forms the foundation for internal goods movement transactions and for the transfer of material stocks to Profit Center Accounting.

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If a network activity is not assigned to a profit center, the profit center is derived from the corresponding WBS element, provided that the activity is linked to a WBS element. Otherwise the profit center is taken from the network header.

Unit 2: Profit Center Master Data in New General Ledger Accounting

AC612

Materials are always assigned to a profit center at plant level. The example illustrates some of the options this approach provides: • • •

A profit center that represents a material in all plants (Profit Center I) A profit center that represents a plant, including all materials for the plant (Profit Center II) A profit center that represents a specific material for a specific plant (Profit Center III)

For internal use by CSC only

You can assign materials directly in the material master or use the fast assignment function. Material maintenance is divided into several views. If you have selected the Sales: General/Plant Data view, you enter the profit center in the General plant parameters in this view. If this view is not relevant for this material (for example, with raw materials), you maintain the profit center in the Storage 2 view, also in the General plant parameters. However, the same profit center is always shown in the different views.

Figure 40: Assigning Production and Sales Orders

A production order contains an assignment to a profit center in the order master record. For PP production orders or process orders, you can find the Profit Center field under Header Assignment. For CO production orders, it is located on the initial screen.

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The plant is assigned to a company code, which is in turn assigned to a controlling area. This controlling area must be the same as the controlling area to which the profit center belongs.

AC612

Lesson: Profit Center Assignments

When you create a production order, the default profit center is taken from the master record (general plant parameters) of the material being produced. For process orders, the system proposes the profit center for the main product in the order. Consequently, you do not normally have to enter the profit center manually.

Production orders are carried out in a plant. Each plant is assigned to a company code, which in turn belongs to a controlling area. This controlling area and the controlling area of the profit center must be the same. Every order item in a sales order is assigned to a profit center. To find the profit center field, choose menu path Edit → Item → Account Assignment. The profit center for the material to be sold is proposed by default. Therefore, you do not normally have to enter the profit center manually.

Figure 41: Assignment By Means of Substitution

In the sales order, the profit center from the material master for the item to be sold is proposed by default. This default proposal allows a product-oriented division by profit centers (via the material) and a location-oriented division (via the plant), or a combination of both. If you wish to structure your company from a sales-oriented rather than a production-oriented view, you can also determine a profit center from the available fields in the sales order header or item with the help of substitution rules.

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For internal use by CSC only

For internal use by CSC only

All the primary and secondary costs posted to the production order are passed on to the assigned profit center, along with the credit posted when the production order is delivered or settled. This assignment is also used for transferring work in process to Profit Center Accounting.

Unit 2: Profit Center Master Data in New General Ledger Accounting

AC612

The following is a partial list of the fields from the sales order and related information that can be used to derive the profit center assignment:

For internal use by CSC only

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

If the system finds a valid substitution for a sales order, it uses this instead of the default found using the assignment on the material master record.

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• • • • • • • • • • • • • • • • • •

Lesson: Profit Center Assignments

Figure 42: Assignment Monitor

The assignment monitor provides you with an overview of all the assignments you have made to profit centers and supports you when you make or change assignments. For example, you can call up a list of all cost centers that have not been assigned to a profit center or profit center group, or a list of cost centers that are assigned to a particular profit center or profit center group. From here, you can jump directly to the transaction for changing the object. The fast entry screen in the Material menu enables you to assign a large number of material numbers to a profit center quickly. The Orders menu lets you analyze the following types of order: internal orders (CO), imputed cost orders (CO), CO production orders, PP production orders, process orders, network headers, and maintenance orders. The Cost Objects menu contains the general cost objects as well as the cost objects for process manufacturing. Incorrect assignments lead to incorrect transaction data in Profit Center Accounting, which is normally quite difficult to correct. You should therefore check your assignments very carefully.

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For internal use by CSC only

For internal use by CSC only

AC612

Unit 2: Profit Center Master Data in New General Ledger Accounting

AC612

You can change assignments at the following places in the system: •



On the SAP Easy Access screen, choose: Accounting → Financial Accounting → General Ledger → Master Records → Profit Center → Current Settings → Assignment Overview In Customizing: Financial Accounting (New) → General Ledger Accounting (New) → Master Data → Profit Center → Assignments of Account Assignment Objects to Profit Centers → Check Assignments

For internal use by CSC only

For internal use by CSC only

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AC612

Lesson: Profit Center Assignments

Exercise 3: Profit Center Assignments Exercise Objectives After completing this exercise, you will be able to: • Use the assignment monitor to analyze profit center assignments • Distinguish between and use the different assignment options For internal use by CSC only

You plan to use the pump division as a test case for product-oriented profit center accounting.

Task 1: You assign the finished products, semifinished products, and raw materials of the pumps to the profit centers. You want to include both asset accounting and cost 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 Center Category

4

Hierarchy Area

H-AC612

Company Code

1000

Business Area

1000

Profit Center

611##

Continued on next page

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Business Example

Unit 2: Profit Center Master Data in New General Ledger Accounting

2.

AC612

Which profit center would currently be determined by the system if a posting was made to cost center T611##?

For internal use by CSC only

The company uses an asset to assemble the pumps in the production process. You want the value of this asset to be visible in cost center accounting. 1.

Create the asset for pump assembly in asset accounting. Asset Class

Company Code

1200

1000

On the General tab, enter the description Pump Assembly Group ##. Then go to the Time-dependent tab and enter the following data. Business Area

Cost Center

1000

T611##

Write down the order number: _______________________________ 2.

Which profit center would currently be determined if a posting was made to the asset?

Task 3: You want to use pump R-F1## as a test case in profit center accounting. Production profit center 612## is to be used in the master record of this material. 1.

62

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##

© 2009 SAP AG. All rights reserved.

2009

For internal use by CSC only

Task 2:

AC612

Lesson: Profit Center Assignments

Solution 3: Profit Center Assignments Task 1: You assign the finished products, semifinished products, and raw materials of the pumps to the profit centers. You want to include both asset accounting and cost center accounting in your calculations. 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 Center Category

4

Hierarchy Area

H-AC612

Company Code

1000

Business Area

1000

Profit Center

611##

a) 2.

Accounting → Controlling → Cost Center Accounting → Master Data → Cost Center → Individual Processing → Create

Which profit center would currently be determined by the system if a posting was made to cost center T611##? Answer: When you post to this cost center, the system determines profit center 611##.

Task 2: The company uses an asset to assemble the pumps in the production process. You want the value of this asset to be visible in cost center accounting. 1.

Create the asset for pump assembly in asset accounting. Asset Class

Company Code

1200

1000

On the General tab, enter the description Pump Assembly Group ##. Then go to the Time-dependent tab and enter the following data. Continued on next page

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For internal use by CSC only

1.

Unit 2: Profit Center Master Data in New General Ledger Accounting

Business Area

Cost Center

1000

T611##

AC612

Write down the order number: _______________________________ a)

Accounting → Financial Accounting → Fixed Assets → Asset → Create → Asset

For internal use by CSC only

Save the asset. 2.

Which profit center would currently be determined if a posting was made to the asset? Answer: Cost center T611## is assigned to the asset in the asset master record. Profit center 611## is entered in the master record for this cost center. The system determines this profit center.

Task 3: You want to use pump R-F1## as a test case in profit center accounting. Production profit center 612## is to be used in the master record of this material. 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)

64

Logistics → Materials Management → Material Master → Material → Change → Immediately or Accounting → Financial Accounting → General Ledger → Master Records →Profit Center → Current Settings. Then choose either Assignment Overview, Assignment: Materials/Fast Assignment, or Assignment: Materials/Master. Change the profit center assignment in plant 1000 to profit center 612##. Use the general plant data / storage 2 or costing 1 view.

© 2009 SAP AG. All rights reserved.

2009

For internal use by CSC only

Choose the Master Data pushbutton.

AC612

Lesson: Profit Center Assignments

Lesson Summary You should now be able to: • Assign profit center master data to the account assignment objects in SAP ERP

For internal use by CSC only

For internal use by CSC only

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Unit Summary

AC612

Unit Summary You should now be able to: • Create the standard hierarchy • Maintain profit center master data • Assign profit center master data to the account assignment objects in SAP ERP For internal use by CSC only

For internal use by CSC only

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AC612

Test Your Knowledge

1.

What options does Profit Center Accounting in the SAP 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.

For internal use by CSC only

For internal use by CSC only

Test Your Knowledge

Determine whether this statement is true or false.

□ □ 3.

True False

How can you assign a profit center to a sales order item? Choose the correct answer(s).

□ □ □ □

2009

A B C D

The profit center for the material is set automatically. The profit center can be entered manually. The profit center can be set with a substitution. The profit center is taken from the customer master record.

© 2009 SAP AG. All rights reserved.

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Test Your Knowledge

AC612

Answers 1.

What options does Profit Center Accounting in the SAP system offer for structuring profit centers?

2.

For internal use by CSC only

For internal use by CSC only

Answer: You can use master data assignments to distinguish between geographical, functional, and product-related profit center divisions. If a profit center is assigned to an account assignment object, it is also assigned the same postings. Answer: False Profit centers are only posted to statistically. 3.

How can you assign a profit center to a sales order item? Answer: A, B, C You cannot enter a profit center in customer master records.

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For internal use by CSC only

For internal use by CSC only

For internal use by CSC only

Unit 3 For internal use by CSC only

Unit Overview This unit describes the actual value flows in the SAP system, focusing on profit center integration. Profit centers are determined and posted to in Logistics and Financial Accounting.

Unit Objectives After completing this unit, you will be able to: • • • • • •

Describe the basic concept of the profit center update. Transfer and analyze asset movements to profit center accounting Understand and customize the process for transferring data from Materials Management Understand the secondary cost postings to the assigned profit centers Understand the profit center postings within the sales from stock process. 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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Actual Postings for Profit Center Accounting in New General Ledger Accounting

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger 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.

After completing this lesson, you will be able to: •

Describe the basic concept of the profit center update.

Business Example You want to find out the basics of the profit center update, to prepare yourself for analyzing and setting up the integrative processes in the next step.

Figure 43: Profitability by Area of Responsibility

You select the profit center update scenario if you want to model profit center accounting within the framework of the new general ledger. A profit center is a management-oriented organizational unit for which you can calculate separate profits for the period. Dividing a company into profit centers enables you to delegate entrepreneurial responsibility to these decentralized organizational units, as well as steer and control them. You could say that a profit center is a company within a company. The profit center differs from a cost center in that cost centers merely represent the units in which capacity costs arise, whereas the person in

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For internal use by CSC only

Lesson Objectives

AC612

Lesson: Profit Center Update: Overview

charge of the profit center is responsible for its balance of costs and revenues. Profit center accounting lets you calculate the internal operating result for a profit center according to period accounting and/or cost of sales accounting. You can also create financial statement and report financial indicators (such as return on investment, cash flow, sales per employee) for profit centers; in this case, you enhance the profit center to become an investment center. Using profit accounting in the new general ledger has the following benefits: For internal use by CSC only



You can use document splitting. Document splitting lets you identify payables and receivables according to their origin at profit center level and if desired - create financial statements at the profit center level. No reconciliation is needed between the general ledger and profit center accounting.

Data from feeder applications (such as logistics) usually already contains the assignment of the object (such as a material or sales order) to a profit center or partner profit center. In some business transactions, the profit center or partner profit center is determined through document splitting for selected document items (such as receivables or payables). If you want to identify receivables and payables according to origin at profit center level, you have to use document splitting. If you want to use the segment reporting scenario with the segment characteristic, you also have to activate the profit center update scenario. You can use period accounting and/or cost of sales accounting in Profit Center Accounting. If you want to use cost of sales accounting, you have to activate the COS accounting scenario and configure the corresponding settings. This also makes it possible for you to analyze a number of financial indicators for profit centers, including return on investment, working capital and cash flow. This means profit center accounting can be used by companies in any industry sector (mechanical engineering, chemicals, service industries, and so on) and with any form of production (repetitive manufacturing, maketoorder manufacturing, or process manufacturing).

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AC612

Figure 44: Organizational Units and Master Data

The assignments of all profitrelevant objects to profit centers play an important role. They determine how your business is divided up into areas of responsibility. You make these assignments in the master data of the original objects (materials, cost centers, orders, projects, sales orders, assets, cost objects, profitability segments). Every profit center is assigned to the controlling area organizational unit. All profit centers of a controlling area are assigned to a profit center standard hierarchy that reflects the organizational structure in profit center accounting at your company. When you make manual G/L account postings in the general ledger, you can specify the profit center or partner profit center. For primary cost elements, the profit center or partner profit center is derived automatically from the cost-relevant account assignment. You cannot enter the profit center manually for receivables, payables, or automatically generated line items. If you use document splitting, the system can supply these items with a profit center. If an allocation in Controlling results in a change of characteristics that are relevant for the general ledger (such as profit center or functional area), this leads to a shift between the affected items in the P&L statement. Therefore, the system has to forward this information to Financial Accounting. Real-time integration enables the immediate transfer of all Controlling documents to Financial Accounting, together with the detail information required for the general ledger. As a result, Financial Accounting and Controlling are always reconciled.

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For internal use by CSC only

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

Lesson: Profit Center Update: Overview

Figure 45: Traditional or New General Ledger Accounting?

You want to integrate profit center accounting with the general ledger, not the classic, Controlling-based Profit Center Accounting module in parallel to General Ledger Accounting. Therefore, you activated the profit center update scenario (FIN_PCA) in Customizing under: Financial Accounting (New) → Financial Accounting Global Settings (New) → Ledgers → Ledger → Assign Scenarios and Customer Fields to Ledgers. It does not make sense to activate classic Profit Center Accounting in parallel to the profit center update scenario, particularly since this would increase the data volume unnecessarily. If you already used classic Profit Center Accounting and now want to use profit center accounting in the new general ledger, you can use the two in parallel for a transition period. We do not recommend this in the long term, however, due to the increased volume and additional reconciliation effort required. (For more information, see SAP Note 826357 and the restrictions it describes.)

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For internal use by CSC only

AC612

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

AC612

If you already use the classic Profit Center Accounting live and plan to migrate from classic to the new general ledger, you should carefully investigate ahead of time whether it makes more sense to continue using the classic Profit Center Accounting or use the new, integrated profit center accounting instead. The following questions should help you make your decision:



• •



Is your profit center accounting closer to FI or CO? Consider this: Which department at your company is currently responsible for profit center accounting - Controlling or Financial Accounting? If your Financial Accounting department is already responsible for profit center accounting, then integrating profit center accounting with the new general ledger will probably be very advantageous. What are your company's report requirements for profit centers? Do you report mainly on costs and revenues in profit and loss statements, or do you also report on balance sheet accounts - perhaps even using selected key figures for each profit center? If you also report key figures at the profit center level, you should check whether the document splitting functions in the new general ledger would be beneficial - for example, improving the quality of your data by enabling splitting to profit centers based on origin. When you report on receivables and payables, another advantage of the new general ledger with document splitting is that splitting to profit centers is available immediately, eliminating the need for period-end transfers. In turn, this simplifies the period-end closing. Do you need segment reporting in future? If so, do you want to use the new segment entity for this? In which form do you use secondary cost elements in Controlling? Does your company need flexible reporting of secondary cost elements for profit centers or profit center groups? Do you run regular reconciliations between classic Profit Center Accounting and the new general ledger? If so, how much effort is required? Integration of profit center accounting with the new general ledger eliminates the need for reconciliation.

For more information, see SAP Note 826357.

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For internal use by CSC only



AC612

Lesson: Profit Center Update: Overview

Lesson Summary You should now be able to: • Describe the basic concept of the profit center update.

For internal use by CSC only

For internal use by CSC only

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Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

AC612

Lesson: Integration with Asset Accounting Lesson Overview You learn how asset movements are modeled in profit center accounting

Lesson Objectives For internal use by CSC only



Transfer and analyze asset movements to profit center accounting

Business Example You want to model asset balances and their changes in the profit center financial statements, as well as depreciation in the profit center P&L statement.

Figure 46: Asset Accounting and Profit Centers

Business integration: Your objective is to model the profit center financial statements, including asset movements. Area 01: Posts balances to the general ledger in real time. Area 20: Posts only the depreciation. The segment and profit center cannot be defined directly in the asset master record. The system normally derives these two objects from a cost center or an order – information that is saved in the asset master data. The account assignment types are defined in Customizing for Asset Accounting: Financial Accounting (New) → Asset Accounting → Integration with the General Ledger → Additional Account Assignment Objects → Specify Account Assignment Types for Account Assignment Objects. You can only maintain the account assignment types for activated account assignment objects.

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After completing this lesson, you will be able to:

Lesson: Integration with Asset Accounting

Figure 47: Asset Movements and Profit Centers

Document splitting also works for acquisition postings with multiple assets (and different account assignments). The asset reconciliation accounts (=> stock adjustment and value adjustment accounts) are already classified internally as asset item categories. The new FI drilldown reports let you create financial statements for a segment or profit center immediately (=> transaction code FGI0). Therefore, you no longer have to transfer assets to Profit Center Accounting (transaction code 1KEI) to generate the profit center financial statements, in contrast to classic profit center accounting.

Figure 48: Depreciation and Profit Centers

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For internal use by CSC only

AC612

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

AC612

Program RAPOST2000 posts depreciation items to Asset Accounting in Release R/3 Enterprise and later. An interesting question is how and whether the FI entities (such as the segment) are passed on in the depreciation posting documents. About the account assignment types:



78

Depreciation area 20 must have account assignment type "Depreciation Run" if area 20 is the area you want to use to post the cost-accounting values (depreciation / interest) to Controlling. In this case, the "costing-based depreciation" account is defined as a cost element and requires a CO-relevant account assignment for the depreciation posting run. But this account assignment is only selected if the corresponding CO object (such as cost center, order, or WBS element) has depreciation run as its account assignment type. Furthermore, the segment is derived (indirectly) from the CO object in this case. Depreciation area 01 records book depreciation. Even if the depreciation expense account is not defined as a cost element (that is, these values are only posted in FI), the system still demands depreciation run as the account assignment type for area 01. Otherwise there is no way to derive the asset master record, the profit center, and (possibly) the segment from the CO object in the book depreciation document. Only the amount that is posted to an account that is defined as a (primary) cost element is transferred to Controlling – but both depreciation amounts appear in the leading ledger. As soon as you activate document splitting, the depreciation documents also have to meet the document splitting criteria, which means the corresponding accounts must be defined as item categories. However, the FI-AA component already performs the split at segment level for depreciation documents.

© 2009 SAP AG. All rights reserved.

2009

For internal use by CSC only

For internal use by CSC only



AC612

Lesson: Integration with Asset Accounting

Exercise 4: Integration with Financial Accounting Exercise Objectives

For internal use by CSC only

Business Example You want to model asset balances and their changes in the profit center financial statements, as well as depreciation in the profit center P&L statement.

Task 1: You want to transfer balance sheet account postings for assets to Profit Center Accounting. 1.

Post the acquisition of the asset in company code 1000 in Asset Accounting under Financial Accounting by executing the acquisition posting with automatic offsetting entry. Field Name

Values

Existing Asset

Assembly Pump ##

Posting Amount

100,000.00

Document Date

Current Date

Posting Date

Current Date

Save the document. 2.

Analyze the transferred data in a standard profit center report in Financial Accounting called Profit Center Group: Plan/Actual/Variance (delivered with Enhancement Package 3). Start the report and enter the following data: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

0 Continued on next page

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After completing this exercise, you will be able to: • Explain how asset movements and other postings in Financial Accounting are transferred to profit center accounting

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

AC612

Fiscal Year

Current fiscal year

Period from

1

Period to

12

Profit Center Group

GROUP00

What do you notice? For internal use by CSC only

The consumables costs for assembly in the group's entire pump division are posted to a cost center. Enter this invoice as a debit for the pump cost center, T611##. 1.

Enter an incoming invoice in Financial Accounting (transaction code FB60) with the following data: Vendor

T-K500A##

Invoice date

Today’s date

Amount

2200

Tax amount

200

Tax Code

1I

G/L Account

403000

D/C

Debit

Amount in Doc. Curr.

2000

Cost Center

T611##

Save the document. 2.

Analyze the document in the financial statements and P&L statement of profit center 611##. To do so, use the Profit Center Group: Plan/Actual/Variance report with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

0

Fiscal Year

Current fiscal year Continued on next page

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Task 2:

AC612

Lesson: Integration with Asset Accounting

Period from

1

Period to

12

Profit Center Group

GROUP00

For internal use by CSC only

For internal use by CSC only

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Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

AC612

Solution 4: Integration with Financial Accounting Task 1: You want to transfer balance sheet account postings for assets to Profit Center Accounting. For internal use by CSC only

Post the acquisition of the asset in company code 1000 in Asset Accounting under Financial Accounting by executing the acquisition posting with automatic offsetting entry. Field Name

Values

Existing Asset

Assembly Pump ##

Posting Amount

100,000.00

Document Date

Current Date

Posting Date

Current Date

Save the document. a)

2.

Accounting → Financial Accounting → Fixed Assets → Posting → Acquisition → External Acquisition→ Acquis. w/Autom. Offsetting Entry. Enter the data as specified in the exercise and save the document.

Analyze the transferred data in a standard profit center report in Financial Accounting called Profit Center Group: Plan/Actual/Variance (delivered with Enhancement Package 3). Start the report and enter the following data: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

0

Fiscal Year

Current fiscal year

Period from

1

Period to

12

Profit Center Group

GROUP00

Continued on next page

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1.

AC612

Lesson: Integration with Asset Accounting

What do you notice? a)

Accounting -> Financial Accounting -> General Ledger -> Information System -> General Ledger Reports (New) -> Reports for Profit Center Accounting -> Profit Center Group: Plan/Actual/Variance. Start the report as specified in the exercise and examine the financial statements. The asset acquisition appears in the financial statements.

For internal use by CSC only

The consumables costs for assembly in the group's entire pump division are posted to a cost center. Enter this invoice as a debit for the pump cost center, T611##. 1.

Enter an incoming invoice in Financial Accounting (transaction code FB60) with the following data: Vendor

T-K500A##

Invoice date

Today’s date

Amount

2200

Tax amount

200

Tax Code

1I

G/L Account

403000

D/C

Debit

Amount in Doc. Curr.

2000

Cost Center

T611##

Save the document. a)

Accounting -> Financial Accounting -> Accounts Payable -> Document Entry -> Invoice Enter the data as specified in the table and save.

2.

Analyze the document in the financial statements and P&L statement of profit center 611##. To do so, use the Profit Center Group: Plan/Actual/Variance report with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT Continued on next page

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Task 2:

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

Plan Version

0

Fiscal Year

Current fiscal year

Period from

1

Period to

12

Profit Center Group

GROUP00

For internal use by CSC only

Accounting -> Financial Accounting -> General Ledger -> Information System -> General Ledger Reports (New) -> Reports for Profit Center Accounting -> Profit Center Group: Plan/Actual/Variance. The expense and payables are posted to profit center 611##.

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a)

AC612

AC612

Lesson: Integration with Asset Accounting

Lesson Summary You should now be able to: • Transfer and analyze asset movements to profit center accounting

For internal use by CSC only

For internal use by CSC only

2009

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Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

AC612

Lesson: Data Flow from Materials Management Lesson Overview You transfer postings from Materials Management to Profit Center Accounting.

Lesson Objectives For internal use by CSC only



Understand and customize the process for transferring data from Materials Management

Business Example Outline what effects Materials Management/logistics-related processes have in Profit Center Accounting

Figure 49: Purchase Order

The profit center to which the data should be posted depends on which materials and which CO objects are involved. In the case of a purchase order to warehouse, the profit center is taken from the material master per purchase order item. The profit center that is determined is forwarded to the goods receipt for purchase order.

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After completing this lesson, you will be able to:

Lesson: Data Flow from Materials Management

Figure 50: Goods Receipt for Purchase Order

When you post a purchase order, the system posts the goods usage immediately upon goods receipt if the purchase order has an account assignment. The GR/IR account is the clearing account for goods received and invoices received. This gives you the costs of the material consumption in the corresponding profit centers. The segments are derived from the profit center in the material master for logistics processes as well. The profit center characteristic is saved in the material master in the Costing 1 and (General) Plant Data / Storage 2 tabs. To achieve a zero balance setting, the system creates various clearing lines as a result of document splitting. These clearing lines generally also contain the partner objects of the accounting characteristics. When an FI document that originated in Materials Management is split, the partner information is also included in the expense and material stocks line.

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For internal use by CSC only

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Figure 51: Goods Receipt for Purchase Order

When a goods receipt posting is made, the profit center is always determined indirectly via the preceding document. If the amount on the invoice is different from the standard price of the material purchased, price differences arise when you post the invoice receipt. These price differences are assigned to the profit center of the material purchased, provided that it is a nonassigned purchase order. If your price difference account is defined as a cost element, the amount is posted to the profit center of the corresponding CO object.

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For internal use by CSC only

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

AC612

Lesson: Data Flow from Materials Management

Exercise 5: Data Flow from Materials Management Exercise Objectives

For internal use by CSC only

Business Example You want to model the purchasing process in the profit center financial statements. Purchase orders are posted to the respective CO account assignment objects, provided they are not raw materials orders that increase stock. The head of Financial Accounting is interested in how profit centers are determined for goods receipt postings and invoice receipts for the respective purchase orders, since payables should also be displayed at the profit center level.

Task 1: Order raw material R-T0## for the pending production of pump R-F1##. The goods receipt is to increase the stock of the raw material. You also order a monitor (material M-01 in plant 1000) charged to the production cost center (T611##) as a replacement for an obsolete model. 1.

Which profit center is assigned to material M-01 in plant 1000?

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After completing this exercise, you will be able to: • Understand how profit centers are determined for purchase orders and the corresponding goods receipts and invoice receipts

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

Create a purchase order in logistics in purchasing for Materials Management. The vendor is known. Field Name

Values

Vendor

1000

Purchasing Org.

1000

Purchasing Group

001

Company Code

1000

Enter the following purchase order item: Field Name

Values

Acc.Assgmnt Cat.

Cost Center

Material

M-01

PO Quantity

1 Net Price

200

Plant

1000

Storage Location

0001

Go to the Account Assignment tab in the item. Enter cost center T611## as the account assignment object. Confirm by pressing Enter and check the entry in the Profit Center field. Which profit center was assigned?

3.

Enter another PO item. You want to order a slug that is needed to manufacture the pump. You want the PO to increase the stock of slugs. Therefore, you do not need to enter an account assignment category in the PO item. Field Name

Values

Acc.Assgmnt Cat.

No entry

Material

R-T0##

PO Quantity

100

Continued on next page

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For internal use by CSC only

2.

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Lesson: Data Flow from Materials Management

Field Name

Values Net Price

52

Plant

1000

Storage Location

0001

Save your purchase order and write down the document number. For internal use by CSC only

Enter a goods receipt for the purchase order you just entered. 1.

Enter a goods receipt for the purchase order: Enter the PO number and flag both PO items as OK. Use the PO number from the previous step. Check the Account Assignment tab. Which profit center did the system determine? Post the goods receipt and write down the number of the material document.

2.

Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

0

Fiscal Year

Current fiscal year

From Period

1

To Period

12

Profit Center Group or Profit Center GROUP## or 1010 Analyze the goods receipt postings in the financial statements and P&L statement of the involved profit centers. Continued on next page

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Task 2:

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

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Task 3: Enter an MM invoice receipt for the previous purchase order. 1.

Enter an incoming invoice in Logistics Invoice Verification.

Field Name

Values

Invoice Date

Current date

Posting Date

Current date

Amount

5940

Tax amount

540

Tax Code

1I (Input tax 10%)

Enter the purchase order number from the previous task and confirm. Change the tax code to 1I in the item. Enter the amount from the invoice item in the basic data. Save and write down the document number. 2.

Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

0

Fiscal Year

Current fiscal year

From Period

1

To Period

12

Profit Center Group or Profit Center GROUP## or 1010 Analyze the invoice receipts in the financial statements of the involved profit centers.

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For internal use by CSC only

Enter the following basic data:

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Lesson: Data Flow from Materials Management

Solution 5: Data Flow from Materials Management Task 1: Order raw material R-T0## for the pending production of pump R-F1##. The goods receipt is to increase the stock of the raw material. For internal use by CSC only

1.

Which profit center is assigned to material M-01 in plant 1000? a)

Logistics → Materials Management → Material Master → Material → Display → Display Current Material M-01 Choose the Select View(s) pushbutton. Choose the Costing 1 view. Enter plant 1000. M-01 is assigned profit center 9999.

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You also order a monitor (material M-01 in plant 1000) charged to the production cost center (T611##) as a replacement for an obsolete model.

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

Create a purchase order in logistics in purchasing for Materials Management. The vendor is known. Field Name

Values

Vendor

1000

Purchasing Org.

1000

Purchasing Group

001

Company Code

1000

Enter the following purchase order item: Field Name

Values

Acc.Assgmnt Cat.

Cost Center

Material

M-01

PO Quantity

1 Net Price

200

Plant

1000

Storage Location

0001

Go to the Account Assignment tab in the item. Enter cost center T611## as the account assignment object. Confirm by pressing Enter and check the entry in the Profit Center field. Which profit center was assigned? Answer: Logistics → Materials Management → Purchasing → Purchase Order → Create → Vendor/Supplying Plant Known Enter the header data for the purchase order. Profit center 611## from the master record of cost center T611## was assigned. 3.

Enter another PO item. You want to order a slug that is needed to manufacture the pump. You want the PO to increase the stock of slugs. Therefore, you do not need to enter an account assignment category in the PO item. Field Name

Values

Acc.Assgmnt Cat.

No entry

Material

R-T0##

PO Quantity

100

Continued on next page

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For internal use by CSC only

2.

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Lesson: Data Flow from Materials Management

Field Name

Values Net Price

52

Plant

1000

Storage Location

0001

Save your purchase order and write down the document number. For internal use by CSC only



Task 2: Enter a goods receipt for the purchase order you just entered. 1.

Enter a goods receipt for the purchase order: Enter the PO number and flag both PO items as OK. Use the PO number from the previous step. Check the Account Assignment tab. Which profit center did the system determine? Post the goods receipt and write down the number of the material document. Answer: Logistics → Materials Management → Inventory Management → Goods Movement → Goods Receipt → For Purchase Order → PO Number Known Enter the purchase order number from the previous task and confirm. Click the Account Assignment tab in the purchase order item. Cost center T611## and profit center 611## are transferred from the purchase order. Profit center 1010 is derived from the material master for R-T0##. Set the indicator for both items to OK.

2.

Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

0

Fiscal Year

Current fiscal year

Continued on next page

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a)

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

From Period

1

To Period

12

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Profit Center Group or Profit Center GROUP## or 1010 Analyze the goods receipt postings in the financial statements and P&L statement of the involved profit centers. For internal use by CSC only

Accounting → Financial Accounting → General Ledger → Information System → General Ledger Reports (New) → Reports for Profit Center Accounting → Profit Center Group: Plan/Actual/Variance. The P&L statement for profit center 611# shows the material expense for monitor M-01 (EUR 200 when you select by PC group GROUP##). The raw materials stock of profit center 1010 shows the stock of the ordered slugs (EUR 5200 when you select by profit center 1010 and select the Raw Materials 1 account: Select the number and choose Goto → Call up report to start the G/L Account Line Item Display, sorted in descending order by document date. The offsetting posting for both items was made to the GR/IR account (offsetting item in the document).

Task 3: Enter an MM invoice receipt for the previous purchase order. 1.

Enter an incoming invoice in Logistics Invoice Verification. Enter the following basic data: Field Name

Values

Invoice Date

Current date

Posting Date

Current date

Amount

5940

Tax amount

540

Tax Code

1I (Input tax 10%)

Enter the purchase order number from the previous task and confirm. Change the tax code to 1I in the item.

Continued on next page

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a)

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Lesson: Data Flow from Materials Management

Enter the amount from the invoice item in the basic data. Save and write down the document number. a)

Logistics → Materials Management → Logistics Invoice Verification → Document Entry → Enter Invoice Go to the PO Reference tab. Use the PO number from the previous step. Confirm with Enter.

For internal use by CSC only

2.

Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

0

Fiscal Year

Current fiscal year

From Period

1

To Period

12

Profit Center Group or Profit Center GROUP## or 1010 Analyze the invoice receipts in the financial statements of the involved profit centers. a)

Accounting → Financial Accounting → General Ledger → Information System → General Ledger Reports (New) → Reports for Profit Center Accounting → Profit Center Group: Plan/Actual/Variance. The payables are reported in profit centers 611## and 1010. The input tax is reported in profit centers 611## and 1010. The GR/IR account is cleared as the offsetting posting.

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In the invoice item, scroll to the right to the Tax Codes column. Change the tax code to 1I. Enter EUR 5940 as the invoice amount and EUR 540 as the tax amount. Post the incoming invoice.

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

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Lesson Summary You should now be able to: • Understand and customize the process for transferring data from Materials Management

For internal use by CSC only

For internal use by CSC only

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Lesson: Data Flow from Cost Object Controlling

Lesson: Data Flow from Cost Object Controlling Lesson Overview You transfer primary and secondary costs postings from Cost Object Controlling to Profit Center Accounting.

For internal use by CSC only

For internal use by CSC only

Lesson Objectives After completing this lesson, you will be able to: •

Understand the secondary cost postings to the assigned profit centers

Business Example Explain how postings in internal accounting are updated in Profit Center Accounting.

Figure 52: Secondary Costs

Since this case involves general ledger accounting, and not a parallel accounting system like the classic Profit Center Accounting, each document item must contain a general ledger account in the Account field. For this reason, account determination takes place when the documents are transferred from CO the new general ledger within the real-time integration framework. In contrast, in classic Profit Center Accounting, the secondary cost element is updated directly in the Account field. As a result, you can display both secondary cost elements and P&L/balance sheet accounts in the Account field in a Report Painter report

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Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

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or drilldown report in classic Profit Center Accounting. The new general ledger makes it possible to create a report exclusively using cost elements, as well as display the cost element as additional information in a report. The profit center of the sender account assignment object is credited and the corresponding profit center of the receiver account assignment object is specified as the partner profit center.

For internal use by CSC only

All secondary allocations between CO objects are mapped to the assigned profit centers through real-time integration (for example, utilization of cost center activities for a production order).

Figure 53: Cost Object Controlling – Goods Issue

The above example shows the withdrawal of a material from the warehouse for a production order. The profit center of the production order is determined based on the materials produced. In this example, the material master record for the raw materials belongs to the same profit center as the production order from the perspective of Profit Center Accounting. The raw material stores withdrawal for the production order maps the stock and consumption postings to the same profit center. The profit center and partner profit center are identical in this case.

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In addition, the receiver's profit center is charged and the sender's profit center is recorded as the partner profit center.

Lesson: Data Flow from Cost Object Controlling

Figure 54: Cost Object Controlling – Confirmation / Settlement

The above example shows the delivery of the material to make-to-stock inventory. The goods receipt posting credits the production order in the amount of 450. This amount corresponds to the standard price of the produced material. The inventory value in finished goods inventory increases by the same amount. The differences between debit and credit (500 - 450 = 50) which result on the production order are posted to a price difference account upon settlement of the production order. The settlement process writes off the remaining order balance of 50. This amount corresponds to the variances in the production order between total manufacturing expense and the goods receipt value. This value is posted to a price difference account.

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For internal use by CSC only

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Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

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For internal use by CSC only

For internal use by CSC only

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Lesson: Data Flow from Cost Object Controlling

Exercise 6: Data Flow from Cost Object Controlling Exercise Objectives

Business Example Your company wants to analyze the production costs of the pump in a suitable report in FI. To enable this, the secondary costs from production are to be transferred to FI.

Task 1: Create a production order in PP. 1.

Create a production order (transaction CO01) with the following data: Material

R-F1##

Production Plant

1000

Order Type

PP01

Enter the following data in the order: Total Quantity

50

Start

Current date

Scheduling Type

Forwards

Choose Functions → Release. Go to the Assignment tab and check the profit center assignment. If profit center 612## is assigned, save the order.

Task 2: Post the goods issue for the production of pump R-F1##. 1.

Enter the goods issue, charged to the production order, with the following data:

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For internal use by CSC only

After completing this exercise, you will be able to: • Report on postings resulting from the production process in FI.

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

Movement Type

261

Plant

1000

Storage Location

0001

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For internal use by CSC only

Save the goods issue. 2.

Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

0

Fiscal Year

Current fiscal year

From Period

1

Period to

12

Profit Center

612##

Analyze the goods issue from production in the P&L statement for profit center 612##.

Task 3: Enter the confirmation of the complete order. 1.

For test purposes, enter the confirmation for the individual order, not for the individual operations from the routing (transaction CO15). Enter a quantity of 50 pieces. No scrap or other quantities are generated. Save the confirmation.

2.

104

Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Continued on next page

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Refer to the order and post the goods issue. This function is located under Goods Issue → Create with Reference → To Order. In the dialog box that appears, enter the order number from the previous task. You see the assemblies that comprise the pump, together with the quantities from the production order.

Lesson: Data Flow from Cost Object Controlling

Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

0

Fiscal Year

Current fiscal year

From Period

1

To Period

12

Profit Center

612##

Analyze the posting in the P&L statement for profit center 612## that results from the confirmation. Normally, this involves secondary costs from CO. Why can we see these costs in the new general ledger?

Task 4: To perform the period-end closing for the order, determine any variances and settle the order. 1.

During the period-end closing in Cost Object Controlling, you determine the variances in the order that correspond to the current balance of the production order. In the settlement, you post the balance as production differences in FI, and therefore at the profit center level. Execute the variance calculation as an update run. Execute settlement as an update run.

2.

Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

0

Fiscal Year

Current fiscal year Continued on next page

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For internal use by CSC only

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Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

From Period

1

To Period

12

Profit Center

612##

AC612

Analyze the posting in the settlement (production variances) for profit center 612## that results from the confirmation. For internal use by CSC only

For internal use by CSC only

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Lesson: Data Flow from Cost Object Controlling

Solution 6: Data Flow from Cost Object Controlling Task 1: Create a production order in PP. Create a production order (transaction CO01) with the following data: Material

R-F1##

Production Plant

1000

Order Type

PP01

Enter the following data in the order: Total Quantity

50

Start

Current date

Scheduling Type

Forwards

Choose Functions → Release. Go to the Assignment tab and check the profit center assignment. If profit center 612## is assigned, save the order. a)

Logistics → Production → Shop Floor Control → Order → Create → With Material Enter the data as shown in the table, release the order, and save. Write down the order number.

Task 2: Post the goods issue for the production of pump R-F1##. 1.

Enter the goods issue, charged to the production order, with the following data: Movement Type

261

Plant

1000

Storage Location

0001

Continued on next page

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For internal use by CSC only

1.

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

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Refer to the order and post the goods issue. This function is located under Goods Issue → Create with Reference → To Order. In the dialog box that appears, enter the order number from the previous task. You see the assemblies that comprise the pump, together with the quantities from the production order. Save the goods issue.

2.

Logistics → Production → Shop Floor Control → Goods Movements → Goods Issue (MB1A).

Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

0

Fiscal Year

Current fiscal year

From Period

1

Period to

12

Profit Center

612##

Analyze the goods issue from production in the P&L statement for profit center 612##. a)

Accounting → Financial Accounting → General Ledger → Information System → General Ledger Reports (New) → Reports for Profit Center Accounting → Profit Center Group: Plan/Actual/Variance. The consumption of semifinished products is reported in the P&L statement of profit center 612##.

Task 3: Enter the confirmation of the complete order. 1.

For test purposes, enter the confirmation for the individual order, not for the individual operations from the routing (transaction CO15).

Continued on next page

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For internal use by CSC only

a)

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Lesson: Data Flow from Cost Object Controlling

Enter a quantity of 50 pieces. No scrap or other quantities are generated. Save the confirmation. a)

Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

0

Fiscal Year

Current fiscal year

From Period

1

To Period

12

Profit Center

612##

Analyze the posting in the P&L statement for profit center 612## that results from the confirmation. Normally, this involves secondary costs from CO. Why can we see these costs in the new general ledger? a)

Accounting → Financial Accounting → General Ledger → Information System → General Ledger Reports (New) → Reports for Profit Center Accounting → Profit Center Group: Plan/Actual/Variance. The secondary costs for the confirmation are transferred to the new general ledger through the real-time integration.

Task 4: To perform the period-end closing for the order, determine any variances and settle the order. 1.

During the period-end closing in Cost Object Controlling, you determine the variances in the order that correspond to the current balance of the production order. In the settlement, you post the balance as production differences in FI, and therefore at the profit center level. Execute the variance calculation as an update run.

Continued on next page

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For internal use by CSC only

2.

Logistics → Production → Shop Floor Control → Confirmation → Enter → For Order

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

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Execute settlement as an update run. a)

Menu path for variances: Logistics → Production → Shop-Floor Control → Period-End Closing → Variances → Individual Processing Menu path for settlement: Logistics → Production → Shop Floor Control → Period-End Closing → Settlement → Individual Processing

Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

0

Fiscal Year

Current fiscal year

From Period

1

To Period

12

Profit Center

612##

Analyze the posting in the settlement (production variances) for profit center 612## that results from the confirmation. a)

Accounting → Financial Accounting → General Ledger → Information System → General Ledger Reports (New) → Reports for Profit Center Accounting → Profit Center Group: Plan/Actual/Variance. The variances are reported as plant activity and production differences.

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For internal use by CSC only

2.

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Lesson: Data Flow from Cost Object Controlling

Lesson Summary You should now be able to: • Understand the secondary cost postings to the assigned profit centers

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For internal use by CSC only

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Lesson: Transfer from Sales and Distribution Lesson Overview You post the goods issue and billing document in Profit Center Accounting.

Lesson Objectives For internal use by CSC only



Understand the profit center postings within the sales from stock process.

Business Example Explain the value flow from Sales and Distribution to the project team.

Figure 55: Transfer from Sales and Distribution (1)

The assignment of a profit center for a sales order is passed from the sales order to the delivery note and then on to the billing document. The change in stock is posted to the profit center upon goods issue. If account-based Profitability Analysis is active in your system, the G/L account for changes in stock must be defined as a cost element. If account-based CO-PA is not active, you must define this account as a profit and loss account. The profit center is assigned at the item level of the sales order.

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After completing this lesson, you will be able to:

Lesson: Transfer from Sales and Distribution

Figure 56: Transfer from Sales and Distribution (2)

The following data is transferred from billing documents, debit and credit memos to Profit Center Accounting: A simplified example of a logistical SD process with the generated profit center postings. • • •

2009

Revenues Sales deductions (shipping, rebates, and so on) Accruals (for example, from rebate agreements)

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For internal use by CSC only

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Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

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For internal use by CSC only

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Lesson: Transfer from Sales and Distribution

Exercise 7: Transfer from Sales and Distribution Exercise Objectives

Business Example The pumps you manufacture, R-F1##, are currently in stock. You want to reduce warehouse stocks through the sales process.

Task 1: Create a sales order. 1.

Enter a sales order with the following parameters: Field Name

Value

Order Type

TA

Sales Organization

1000

Distribution Channel

10

Category

00

Sold-to

T-CSD##

Ship-to Party

T-CSD##

PO Number

PUMP ##

Material

R-F1##

Order Quantity

30

Check the account assignment of this order item in the item details. Which profit center was assigned? ___________________________________________ Post the document and write down the document number. ___________________________________________

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For internal use by CSC only

After completing this exercise, you will be able to: • Create a standard sales order and process the entire order

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

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Task 2: Create the outbound delivery for the sales order, pick the delivery, and post the goods issue. 1.

Create an outbound delivery for the sales order.

Field Name

Value

Shipping Point

1000

Selection Date

Current date + 1 month

Order

Sales order number

Save the outbound delivery and write down the document number. ___________________________________________ 2.

Create a transfer order to pick the order. Enter the following data. Field Name

Value

Warehouse Number

010

Delivery

Document number of delivery

Plant

1000

Activate Item

Set indicator

Process Flow

System-Guided

Press Enter and save the transfer order. No entries are necessary, since picking is carried out automatically. 3.

Post the goods issue by changing the outbound delivery you created in the previous step.

Task 3: Bill the outbound delivery. 1.

Enter the outbound delivery number to bill it. Press Enter to display the billing document data. Do not enter anything else. Save the billing document.

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For internal use by CSC only

Use the following parameters:

AC612

Lesson: Transfer from Sales and Distribution

Task 4: Analyze the sales process in a standard profit center report. Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

0

Fiscal Year

Current fiscal year

From Period

1

To Period

12

Profit Center

612##

Analyze the postings to the financial statements and P&L statement for profit center 612## that result from the delivery and billing.

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1.

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

AC612

Solution 7: Transfer from Sales and Distribution Task 1: Create a sales order. Enter a sales order with the following parameters: Field Name

Value

Order Type

TA

Sales Organization

1000

Distribution Channel

10

Category

00

Sold-to

T-CSD##

Ship-to Party

T-CSD##

PO Number

PUMP ##

Material

R-F1##

Order Quantity

30

Check the account assignment of this order item in the item details. Which profit center was assigned? ___________________________________________ Post the document and write down the document number. ___________________________________________ a)

Logistics → Sales and Distribution → Sales → Order → Create Profit center 612## was automatically determined by the system because it is entered in the master record of material R-F1##.

Task 2: Create the outbound delivery for the sales order, pick the delivery, and post the goods issue. 1.

Create an outbound delivery for the sales order. Use the following parameters: Continued on next page

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1.

AC612

Lesson: Transfer from Sales and Distribution

Field Name

Value

Shipping Point

1000

Selection Date

Current date + 1 month

Order

Sales order number

Save the outbound delivery and write down the document number. For internal use by CSC only

a)

2.

Logistics → Sales and Distribution → Shipping and Transportation → Outbound Delivery → Create → Single Document → With Reference to Sales Order (transaction code VL01N)

Create a transfer order to pick the order. Enter the following data. Field Name

Value

Warehouse Number

010

Delivery

Document number of delivery

Plant

1000

Activate Item

Set indicator

Process Flow

System-Guided

Press Enter and save the transfer order. No entries are necessary, since picking is carried out automatically. a) 3.

Logistics → Sales and Distribution → Shipping and Transportation → Picking → Create Transfer Order → Single Document

Post the goods issue by changing the outbound delivery you created in the previous step. a)

Logistics → Sales and Distribution → Shipping and Transportation → Outbound Delivery → Change → Single Document Choose the Post Goods Issue pushbutton.

Task 3: Bill the outbound delivery. 1.

Enter the outbound delivery number to bill it. Press Enter to display the billing document data. Do not enter anything else. Save the billing document. a)

Logistics → Sales and Distribution → Shipping and Transportation → Billing → Billing Document → Create Continued on next page

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___________________________________________

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

AC612

Task 4: Analyze the sales process in a standard profit center report. Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

0

Fiscal Year

Current fiscal year

From Period

1

To Period

12

Profit Center

612##

Analyze the postings to the financial statements and P&L statement for profit center 612## that result from the delivery and billing. a)

Accounting → Financial Accounting → General Ledger → Information System → General Ledger Reports (New) → Reports for Profit Center Accounting → Profit Center Group: Plan/Actual/Variance. The goods issue associated with the outbound delivery reduced stocks. The manufacturing costs of the sales (stock change) were posted. Domestic receivables and sales revenues were posted to during billing.

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For internal use by CSC only

1.

AC612

Lesson: Transfer from Sales and Distribution

Lesson Summary You should now be able to: • Understand the profit center postings within the sales from stock process.

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For internal use by CSC only

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Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

AC612

Lesson: Allocations in Profit Center Accounting Lesson Overview Learn about the use of allocations in profit center accounting

Lesson Objectives For internal use by CSC only



For internal use by CSC only

After completing this lesson, you will be able to: Define a profit center allocation

Business Example You are preparing a project meeting regarding allocations for profit centers.

Figure 57: Statistical Key Figures in the New General Ledger

You use the IMG activity Financial Accounting (New) → General Ledger Accounting (New) → Statistical Key Figures → Transfer Opening Balance from CO

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AC612

Lesson: Allocations in Profit Center Accounting

to transfer the data from over Overhead Cost Controlling (CO-IM) that were recorded based on the statistical key figures. A transfer can be needed for the following reasons: •

You can transfer both actual and planning data for each controlling area, fiscal year, and object type (such as cost center). You can use transaction FAGLSKF to enter actual values for statistical key figures directly in Financial Accounting. However, we recommend transferring the values for the statistical key figures from Controlling first and then adjusting them in Financial Accounting. You can enter plan values for statistical key figures directly in Financial Accounting with transaction FAGLSKF1. The transactions are located under the following menu path in the application: Accounting → Financial Accounting → General Ledger → Statistical Key Figures A period evaluation is also available. You can use statistical key figures as the allocation base in the new general ledger.

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For internal use by CSC only



The dataset in CO-OM is an opening balance. You want to rebuild the dataset in general ledger accounting. You have created a new ledger in general ledger accounting and want to rebuild the statistical key figures in general ledger accounting as a result. When you transfer the statistical key figures from CO (either online or with this program), only those characteristics that are managed as a scenario in at least one ledger in G/L accounting are updated. This means if you only have ledgers that use cost-of-sales accounting, business area, and profit center update scenarios, the segment characteristic is not updated. If you want to create a new ledger with the profit center update scenario, you do not have to do anything. The data can be used by this new ledger automatically. If the ledger contains the segment reporting scenario, however, you have to rebuild the data because the segment has not been updated to date.

AC612

Figure 58: Distribution/Assessment

Allocation (assessment and distribution) of overhead costs is usually performed at period closing. Allocation is normally performed directly at cost center level; the postings are transferred to the profit centers in the new general ledger through real-time integration. If postings were made to the dummy or default profit centers, you allocate them to the production profit centers as assessments during the period-end closing. The system uses an assessment account to consolidate the individual accounts in the sender profit center for assessment. This means the head of the receiver profit center now only sees the assessment account, and no longer the individual accounts that were posted to the default profit center. In many cases, you have to allocate certain balance sheet items (raw materials, real estate, and so on), which you initially posted to a single profit center, to several receiver profit centers. We recommend using distribution, as it allocates specifically to the cost element. This means a material stock account remains with the receiver. Assessing or distributing data in Profit Center Accounting only makes sense after you have completed all the period closing activities in all the feeder applications (FI, CO, SD, MM, and so on). You should also post any additional profit center data - such as PCA Statistical Key Figures - manually or transfer it from Controlling before allocating. Distribution and assessment work the same way as in Overhead Management, but affect PCA postings only.

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For internal use by CSC only

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

AC612

Lesson: Allocations in Profit Center Accounting

The (actual) allocations from the different components in the SAP system with active new general ledger are integrated with Financial Accounting as described below: • •

For internal use by CSC only

Figure 59: Create Distribution/Assessment

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Actual allocations in Overhead Cost Controlling: Changes also updated in new G/L if real-time CO → FI integration is active Actual allocations from classic Profit Center Accounting: No update in FI – a strict EC-PCA document is generated. Actual allocations in the new general ledger: No integration with other components – a strict FI document is generated

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

AC612

The cycle segment method described here defines both distributions and assessments. Periodic reposting is not used in the new general ledger. To display the allocation relationships between the senders and receivers in the system, you need to make the following entries for each (allocation) segment:





Sender values: Which costs do you want to assess and from which objects will the costs be assessed? Sender values can be posted values, fixed amounts, or fixed prices. If you use posted amounts, you can work with plan and actual values. You can specify a percentage under 100%, which leaves a corresponding amount on the sending profit center. Receiver values: To which objects are the costs allocated? On the receiver side, you can store fixed amounts, fixed percentages, fixed portions, and variable portions as rules. Tracing factor: On what basis are the costs split among the receivers? The tracing factor of the variable portion identifies a posted value on the profit center as an allocation base (=> statistical key figures, for example).

In an (allocation) segment, sender profit centers are combined with receiver profit centers according to the allocation relationships described above. Multiple segments are combined in a cycle. A cycle must always be assigned to a "Version" - use version 1 in FI.

Figure 60: Distribution

The distribution is used to distribute values from one profit center to another profit center. The allocation in FI does not change the debit to the Energy cost center at all. The values arrive in the receiving profit centers with the same account (which is usually, but not necessarily, also defined as a cost element in CO) in which they were originally posted on the sender profit center - processing uses the original

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For internal use by CSC only



AC612

Lesson: Allocations in Profit Center Accounting

For internal use by CSC only

Figure 61: Assessment

You want an individual assessment account to be defined in each case for the assessment in the new general ledger. This is account 499900 in the example on the slide. The assessment account must not correspond to any secondary cost element in CO - this means that you cannot simply use the assessment cost elements (cost element type 42) from CO. The receiving objects do not display the account with which the original invoices were entered. You use the assessment when the original accounts cannot or must not be identified on the receiver side. In practice, assessment is often used to clear a dummy profit center. Distribution creates a financial accounting document, which is output in the basic list. You can reverse and repeat assessments as often as required. You use the Cycle-Segment method to define sender-receiver relationships.

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account. In our example, the accounts are 416100 and 416110. The distribution creates an FI document. The FI document number is displayed in the basic list of the allocation. You can reverse distributions as often as required. You use the Cycle-Segment method to define sender-receiver relationships. Practical example: Distribution is used, for example, to distribute material stocks to different profit centers. This is necessary, for example, when several profit centers at a plant are responsible for a material. Since only one profit center can be defined in the material master, you allocate the stock values (using the stock account) from the defined profit center to the others.

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

AC612

For internal use by CSC only

For internal use by CSC only

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AC612

Lesson: Allocations in Profit Center Accounting

Exercise 8: Allocations in Profit Center Accounting Exercise Objectives

For internal use by CSC only

Business Example The costs of the administration profit center, 611##, should be visible on profit center 612## with a separate assessment account after assessment.

Task 1: Define an assessment account for profit centers. 1.

Enter the central assessment account 4990## for chart of accounts INT and company code 1000. Use account 499998 with the data from company code 1000 as a copy template. Name the account Allocation PC ## (short text) and Allocation Profit Center ## (G/L account long text). Go to the Control Data tab and delete the Alternative Account Number. Go to the Key Word/Translation tab and name the account Umlage PC ## (short text) and Umlage Profitcenter ## (G/L account long text) in German. Assign financial statement version INT to the new account. Move account 4990## to below item 3051090.

Task 2: You want to define an assessment in the new general ledger to allocate the administration costs to the pump division's profit center. 1.

Create an assessment in the new general ledger. Use the following parameters: Field Name

Value

Ledger

0L

Cycle Name

ADMIN##

Start Date

01/01 current fiscal year Continued on next page

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After completing this exercise, you will be able to: • Create an assessment cycle in the new general ledger that allocates at the profit center level.

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

AC612

Field Name

Value

Text

Administrative Costs Pumps ##

Company Code

1000

Version:

1

Attach a segment named ADMIN## (administrative costs, pump division) and enter the following segment data. Enter the following values in the Segment Header tab. Assessment Account

4990##

Sender Rule Share in %

100%

Actual value origin

Activate

Receiver rule

Fixed percentages

Go to the Senders/Receivers tab and enter the following data. Account Number Set

ALLOC##

Sender Profit Center

611##

Receiver Profit Center

612##

Hint: If account intervals and single values are not sufficient to define the sender values, you can enter the name of a set in the Set column and choose Extras / Create Set to create a new one. You have been asked to group the master data together. You define the relevant accounts within the intervals 400000-479999 and 200000-299999 to allocate the P&L statement. Position the cursor on ALLOC## and choose Extras / Create Set. Enter the following values. Field for set name

P&L-relevant accounts

Fields for 1st interval

400000 - 479999

Fields for 2nd interval

200000 - 299999

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For internal use by CSC only

Enter the following data in the header data of the cycle:

AC612

Lesson: Allocations in Profit Center Accounting

Save the set and exit transaction GS01. Go to the Receiver Tracing Factor tab and enter 100%. Now create a cycle run group called GR## (parallel assessments) and assign it to the cycle. Save the cycle.

For internal use by CSC only

Run the actual assessment cycle in the current period. 1.

Start cycle ADMIN## in ledger 0L in the current period of the current fiscal year and analyze the log. Use document type SA.

Task 4: Analyze the effects of the assessment in reporting. 1.

Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

1

Fiscal Year

Current fiscal year

From Period

1

To Period

12

Profit Center

612##

Analyze the values posted to the P&L statement from profit centers 611## and 612## as a result of the assessment.

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Task 3:

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

AC612

Solution 8: Allocations in Profit Center Accounting Task 1: Define an assessment account for profit centers. Enter the central assessment account 4990## for chart of accounts INT and company code 1000. Use account 499998 with the data from company code 1000 as a copy template. Name the account Allocation PC ## (short text) and Allocation Profit Center ## (G/L account long text). Go to the Control Data tab and delete the Alternative Account Number. Go to the Key Word/Translation tab and name the account Umlage PC ## (short text) and Umlage Profitcenter ## (G/L account long text) in German. Assign financial statement version INT to the new account. Move account 4990## to below item 3051090. a)

Accounting → Financial Accounting → General Ledger → Master Records → G/L Accounts → Individual Processing → Centrally

Task 2: You want to define an assessment in the new general ledger to allocate the administration costs to the pump division's profit center. 1.

Create an assessment in the new general ledger. Use the following parameters: Field Name

Value

Ledger

0L

Cycle Name

ADMIN##

Start Date

01/01 current fiscal year

Enter the following data in the header data of the cycle:

Continued on next page

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For internal use by CSC only

1.

AC612

Lesson: Allocations in Profit Center Accounting

Field Name

Value

Text

Administrative Costs Pumps ##

Company Code

1000

Version:

1

For internal use by CSC only

Enter the following values in the Segment Header tab. Assessment Account

4990##

Sender Rule Share in %

100%

Actual value origin

Activate

Receiver rule

Fixed percentages

Go to the Senders/Receivers tab and enter the following data. Account Number Set

ALLOC##

Sender Profit Center

611##

Receiver Profit Center

612##

Hint: If account intervals and single values are not sufficient to define the sender values, you can enter the name of a set in the Set column and choose Extras / Create Set to create a new one. You have been asked to group the master data together. You define the relevant accounts within the intervals 400000-479999 and 200000-299999 to allocate the P&L statement. Position the cursor on ALLOC## and choose Extras / Create Set. Enter the following values. Field for set name

P&L-relevant accounts

Fields for 1st interval

400000 - 479999

Fields for 2nd interval

200000 - 299999

Save the set and exit transaction GS01. Continued on next page

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Attach a segment named ADMIN## (administrative costs, pump division) and enter the following segment data.

Unit 3: Actual Postings for Profit Center Accounting in New General Ledger Accounting

AC612

Go to the Receiver Tracing Factor tab and enter 100%. Now create a cycle run group called GR## (parallel assessments) and assign it to the cycle. Save the cycle. a)

Accounting → Financial Accounting → General Ledger → Periodic Processing → Closing → Allocation → Actual Assessment → Create

For internal use by CSC only

Run the actual assessment cycle in the current period. 1.

Start cycle ADMIN## in ledger 0L in the current period of the current fiscal year and analyze the log. Use document type SA. a)

Accounting → Financial Accounting → General Ledger → Periodic Processing → Closing → Allocation → Actual Assessment → Execute

Task 4: Analyze the effects of the assessment in reporting. 1.

Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

1

Fiscal Year

Current fiscal year

From Period

1

To Period

12

Profit Center

612##

Analyze the values posted to the P&L statement from profit centers 611## and 612## as a result of the assessment. a)

Accounting → Financial Accounting → General Ledger → Information System → General Ledger Reports (New) → Reports for Profit Center Accounting → Profit Center Group: Plan/Actual/Variance. The costs are posted under the assessment account.

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Task 3:

AC612

Lesson: Allocations in Profit Center Accounting

Lesson Summary You should now be able to: • Define a profit center allocation

For internal use by CSC only

For internal use by CSC only

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Unit Summary

AC612

Unit Summary

For internal use by CSC only

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You should now be able to: • Describe the basic concept of the profit center update. • Transfer and analyze asset movements to profit center accounting • Understand and customize the process for transferring data from Materials Management • Understand the secondary cost postings to the assigned profit centers • Understand the profit center postings within the sales from stock process. • Define a profit center allocation

AC612

Test Your Knowledge

Test Your Knowledge 1.

Material stocks are transferred to Profit Center Accounting at plant level. Determine whether this statement is true or false.

□ □ For internal use by CSC only

By default, the profit center assignment for cost objects is made on a sales-related basis. Determine whether this statement is true or false.

□ □ 3.

True False

Statistically, costs and revenues are posted to the profit center of the sales order item when the sales order is received. Determine whether this statement is true or false.

□ □ 4.

True False

Allocations within profit centers are reflected in the assigned cost center (parallel accounting system). Determine whether this statement is true or false.

□ □

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True False

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2.

True False

Test Your Knowledge

AC612

Answers 1.

Material stocks are transferred to Profit Center Accounting at plant level. Answer: True The profit center is assigned to the material at plant level.

For internal use by CSC only

By default, the profit center assignment for cost objects is made on a sales-related basis. Answer: False The profit center assignment is made on a product-related basis. By default, the production order contains the profit center of the production material.

3.

Statistically, costs and revenues are posted to the profit center of the sales order item when the sales order is received. Answer: False Costs are posted when the goods issue for the delivery is made, and revenues are posted when the billing document is issued.

4.

Allocations within profit centers are reflected in the assigned cost center (parallel accounting system). Answer: False Profit center allocations do not generate cost center postings.

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2.

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For internal use by CSC only

For internal use by CSC only

For internal use by CSC only

Unit 4 For internal use by CSC only

Unit Overview Plan data can be transferred to Profit Center Accounting or entered directly in Profit Center Accounting.

Unit Objectives After completing this unit, you will be able to: • •

Set up profit center planning Use integrated FI → CO planning for profit center planning

Unit Contents Lesson: Planning Configuration and Manual Planning ....................140 Exercise 9: Planning Configuration and Manual Planning ............145 Lesson: Integrated Planning ..................................................156 Exercise 10: Integrated Planning.........................................163

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Profit Center Planning in New General Ledger Accounting

Unit 4: Profit Center Planning in New General Ledger Accounting

AC612

Lesson: Planning Configuration and Manual Planning Lesson Overview You define the version and planner profile for Profit Center Accounting.

Lesson Objectives For internal use by CSC only



Set up profit center planning

Business Example Profit planning and financial statement planning should also be possible at profit center level.

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After completing this lesson, you will be able to:

AC612

Lesson: Planning Configuration and Manual Planning

Figure 62: Planning in Financial Accounting





For internal use by CSC only

• •







The transaction code for planning in the new general ledger is GP12N.

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Activate summary table: Customizing → Financial Accounting (New) → General Ledger Accounting (New) → Planning → Technical Help → Install Summary Table Import planning layouts: Customizing → Financial Accounting (New) → General Ledger Accounting (New) → Planning → Technical Help → Import Planning Layouts Define plan periods: Customizing → Financial Accounting (New) → General Ledger Accounting (New) → Planning → Define Plan Periods Set planner profile: Application → General Ledger → Periodic Processing → Planning → Set Planner Profile Create planning document types: Customizing → Financial Accounting (New) → General Ledger Accounting (New) → Planning → Define Document Types for Planning Define plan version: Customizing → Financial Accounting (New) → General Ledger Accounting (New) → Planning → Plan Versions → Define Plan Versions Assign plan version to a fiscal year: Customizing → Financial Accounting (New) → General Ledger Accounting (New) → Planning → Plan Versions → Fiscal-Year-Dependent Version Parameters → Assign Plan Version to Fiscal Year and Activate Activate plan line items: Customizing → Financial Accounting (New) → General Ledger Accounting (New) → Planning → Plan Versions → Fiscal-Year-Dependent Version Parameters → Activate Line Items for Planning

AC612

Figure 63: Planning Layouts for Planning in Financial Accounting

(Direct) planning in FI is always saved together with an account. This means it is easy to plan "primary processes". However, it is not possible to plan "secondary processes" (such as activities) directly from FI. This is only possible through integrated planning with Overhead Cost Controlling (=> in standard with EhP3 or SAP Note 1009299). There are standard drilldown reports that enable you to evaluate the plan data for accounts in FI: Choose the following menu path in the application: Accounting → Financial Accounting → Information System → General Ledger Reports → Financial Statement / Cash Flow → General → Plan/Actual Comparisons → Financial Statement: Plan/Actual Comparison. When you start the drilldown report without specifying a financial statement structure in the selection screen, the plan and actual values for the accounts are compared directly. If you do not specify a financial statement structure, the period values are summarized up to the chosen selection period. If you only want to evaluate the plan values for a month (=> only for the month of March, for example), you cannot leave out entering a financial statement structure. EhP3 includes additional drilldown reports for profit centers and segment plans. These drill-down reports even offer selection by cost element (and not only by account). If a segment is defined in a profit center master record, the plan data for that profit center are saved automatically for the corresponding segment.

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For internal use by CSC only

Unit 4: Profit Center Planning in New General Ledger Accounting

Lesson: Planning Configuration and Manual Planning

Figure 64: More Detailed Information on Planning in Financial Accounting

Activating cumulative plan data entry for balance sheet accounts (menu path in Customizing): Financial Accounting (New) → General Ledger Accounting (New) → Planning → Activate Cumulative Plan Data Entry for Balance Sheet Accounts What does this do? In the default settings, the period screen for planning in the new G/L (=> transaction code GP12N) shows the stock change values by period. If you activate cumulative plan data entry for balance sheet accounts, in contrast, the planned balance sheet values are displayed for balance sheet accounts (and only for balance sheet accounts) instead of the balance sheet change values. Example: You have activated cumulative plan data entry. You use transaction code GP12N to enter EUR 12,000 for balance sheet account 11000 with distribution key 2. You then go to the period screen. The period screen shows EUR 12,000 each for periods 1 through 12. This means you have planned a balance of EUR 12,000 on the account in every period. There are no balance sheet changes in periods 2 through 12. If cumulative plan data entry is not active for balance sheet accounts and you enter the same values as above, the period screen shows EUR 1,000 each for periods 1 through 12. This means the account balance increases by EUR 1,000 in every period. If (and only if) cumulative plan data entry is active for balance sheet accounts, a balance carryforward is possible for planning data in FI: Transaction code FAGL_PLAN_VT. Path to BAPI and BAdI: Customizing: Financial Accounting (New) General Ledger Accounting (New) → Planning → External Plan Data Transfer → ...

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For internal use by CSC only

AC612

Unit 4: Profit Center Planning in New General Ledger Accounting

AC612

For internal use by CSC only

For internal use by CSC only

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AC612

Lesson: Planning Configuration and Manual Planning

Exercise 9: Planning Configuration and Manual Planning Exercise Objectives

For internal use by CSC only

Business Example Your company management wants to enable plan/actual comparisons in Profit Center Accounting. As a result, planning on a profit center basis is activated in FI.

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After completing this exercise, you will be able to: • Analyze the version settings for the Profit Center Accounting component • Define planning layouts and planner profiles

Unit 4: Profit Center Planning in New General Ledger Accounting

AC612

Task 1:

1.

Can you plan in the current fiscal year?

2.

Is manual planning possible in version 0 (ledger 0L)? Can plan data be transferred from Overhead Cost Controlling?

3.

Is planning with line items possible in the current fiscal year in company code 1000?

Task 2: You enter manual plan data for administrative expenses. 1.

Set planner profile SAPFAGL for summary table FAGLFLEXT.

Task 3: You enter manual plan values for the expected sales and production processes for profit center 612##. 1.

Plan the following expenses in the P&L statement for the expected postings from the production and sales area of profit center 612##, using layout 0FAGL-01. Enter the following values in the initial screen:

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For internal use by CSC only

Check the version settings for planning in Profit Center Accounting.

Lesson: Planning Configuration and Manual Planning

From Period

1

To Period

12

Profit Center

612##

Company Code

1000

Ledger

0L

Version

0

Fiscal Year

Current fiscal year

Currency

EUR

Account Number

800000

to

895000

Entry

Free

Choose the “Overview Screen” button or press F5. Hint: You can also maintain the plan values behind the accounts in the interval if you use Form-Based entry. This would display too many accounts for the purpose of this exercise, however, which is why you use Free entry. Enter the following data for profit center 612##: Account Number

Amount

800000

-1200000

893015

360000

895000

-360000

890000

240000

Can you also plan secondary costs of production (such as production overhead) at this point?

Task 4: You enter manual plan values for balance sheet depreciation in the P&L statement, as well as the corresponding value adjustments in the balance sheet. You also enter the asset portfolio for profit center 611##. 1.

Plan the following values in the P&L statement for the expected postings from the asset area of profit center 611##, using layout 0FAGL-01. Enter the following values in the initial screen: Continued on next page

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AC612

AC612

From Period

1

To Period

12

Profit Center

611##

Company Code

1000

Ledger

0L

Version

0

Fiscal Year

Current fiscal year

Currency

EUR

Account Number

1000

to

211200

Entry

Free

Choose the “Overview Screen” button or press F5. Enter the following data for profit center 611##: Account Number

Amount

1000

100000

1010

-2000

211200

2000

Examine the periodic values from balance sheet account 1000. Why is the annual value updated in every monthly period?

Task 5: You plan cost-accounting depreciation in Asset Accounting. 1.

Run the report for primary cost planning: depreciation/interest. Enter the following parameters: Company Code

1000

Plan Version

0

Cost Center

T611##

Depreciation Area

20

Fiscal Year

Current fiscal year

Continued on next page

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For internal use by CSC only

Unit 4: Profit Center Planning in New General Ledger Accounting

AC612

Lesson: Planning Configuration and Manual Planning

From Period

1

To Period

12

No test run

Task 6: Analyze the effects of the planning in reporting. For internal use by CSC only

Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

0

Fiscal Year

Current fiscal year

From Period

1

To Period

12

Profit Center

GROUP##

Analyze the planned values the P&L statement from profit centers 611## and 612##.

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1.

Unit 4: Profit Center Planning in New General Ledger Accounting

AC612

Solution 9: Planning Configuration and Manual Planning Task 1: Check the version settings for planning in Profit Center Accounting. 1.

Can you plan in the current fiscal year?

For internal use by CSC only

2.

Is manual planning possible in version 0 (ledger 0L)? Can plan data be transferred from Overhead Cost Controlling? Answer: Implementation Guide: Financial Accounting (New) → General Ledger Accounting (New) → Planning → Plan Versions → Define Plan Versions

3.

Is planning with line items possible in the current fiscal year in company code 1000? Answer: Implementation Guide: Financial Accounting (New) → General Ledger Accounting (New) → Planning → Plan Versions → Fiscal-Year-Dependent Version Parameters → Assign Plan Version to Fiscal Year and Activate. Planning with line items is possible in the current fiscal year.

Task 2: You enter manual plan data for administrative expenses. 1.

Set planner profile SAPFAGL for summary table FAGLFLEXT. a)

Accounting → Financial Accounting → General Ledger → Periodic Processing → Planning → Set Planner Profile

Task 3: You enter manual plan values for the expected sales and production processes for profit center 612##. 1.

Plan the following expenses in the P&L statement for the expected postings from the production and sales area of profit center 612##, using layout 0FAGL-01. Enter the following values in the initial screen:

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Answer: Implementation Guide: Financial Accounting (New) → General Ledger Accounting (New) → Planning → Define Plan Periods The posting periods of the current fiscal year are defined in variant 1000.

Lesson: Planning Configuration and Manual Planning

From Period

1

To Period

12

Profit Center

612##

Company Code

1000

Ledger

0L

Version

0

Fiscal Year

Current fiscal year

Currency

EUR

Account Number

800000

to

895000

Entry

Free

Choose the “Overview Screen” button or press F5. Hint: You can also maintain the plan values behind the accounts in the interval if you use Form-Based entry. This would display too many accounts for the purpose of this exercise, however, which is why you use Free entry. Enter the following data for profit center 612##: Account Number

Amount

800000

-1200000

893015

360000

895000

-360000

890000

240000

Can you also plan secondary costs of production (such as production overhead) at this point? a)

Accounting → Financial Accounting → General Ledger → Periodic Processing → Planning → Plan Values → Enter (New) Enter the plan values as described in the table. You cannot enter any secondary costs from CO in manual planning.

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AC612

Unit 4: Profit Center Planning in New General Ledger Accounting

AC612

Task 4: You enter manual plan values for balance sheet depreciation in the P&L statement, as well as the corresponding value adjustments in the balance sheet. You also enter the asset portfolio for profit center 611##. Plan the following values in the P&L statement for the expected postings from the asset area of profit center 611##, using layout 0FAGL-01. Enter the following values in the initial screen: From Period

1

To Period

12

Profit Center

611##

Company Code

1000

Ledger

0L

Version

0

Fiscal Year

Current fiscal year

Currency

EUR

Account Number

1000

to

211200

Entry

Free

For internal use by CSC only

For internal use by CSC only

1.

Choose the “Overview Screen” button or press F5. Enter the following data for profit center 611##: Account Number

Amount

1000

100000

1010

-2000

211200

2000

Continued on next page

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AC612

Lesson: Planning Configuration and Manual Planning

Examine the periodic values from balance sheet account 1000. Why is the annual value updated in every monthly period? a)

Accounting → Financial Accounting → General Ledger → Periodic Processing → Planning → Plan Values → Enter (New) Enter the values as shown in the table. Implementation Guide: Financial Accounting (New) → General Ledger Accounting (New) → Planning → Activate Cumulative Plan Data Entry for Balance Sheet Accounts The entered value is updated as an asset value in every period because cumulative plan data entry is active for balance sheet accounts.

Task 5: You plan cost-accounting depreciation in Asset Accounting. 1.

Run the report for primary cost planning: depreciation/interest. Enter the following parameters: Company Code

1000

Plan Version

0

Cost Center

T611##

Depreciation Area

20

Fiscal Year

Current fiscal year

From Period

1

To Period

12

No test run a)

Accounting → Financial Accounting → Fixed Assets → Periodic Processing → Primary Cost Planning: Depreciation/Interest Start the depreciation run with the specified parameters.

Task 6: Analyze the effects of the planning in reporting. 1.

Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters:

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For internal use by CSC only

b)

Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

0

Fiscal Year

Current fiscal year

From Period

1

To Period

12

Profit Center

GROUP##

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Analyze the planned values the P&L statement from profit centers 611## and 612##. a)

154

Accounting → Financial Accounting → General Ledger → Information System → General Ledger Reports (New) → Reports for Profit Center Accounting → Profit Center Group: Plan/Actual/Variance.

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2009

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For internal use by CSC only

Unit 4: Profit Center Planning in New General Ledger Accounting

AC612

Lesson: Planning Configuration and Manual Planning

Lesson Summary You should now be able to: • Set up profit center planning

For internal use by CSC only

For internal use by CSC only

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Unit 4: Profit Center Planning in New General Ledger Accounting

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Lesson: Integrated Planning Lesson Overview You transfer planning data from Overhead Cost Controlling.

Lesson Objectives For internal use by CSC only



Use integrated FI → CO planning for profit center planning

Business Example Sales and cost plans are transferred from Profitability Analysis and Cost Center Accounting to Profit Center Accounting.

Figure 65: Integrated Planning from Overhead Cost Controlling to Financial Accounting

Integrated planning from CO-OM to the new general ledger only works if the plan versions in FI and CO have the same names. Example: CO plan values from CO plan version 0 are only transferred to FI plan version 0. If you use plan version 1 to plan in CO, you also have to define and assign a plan version 1 in FI. You continue using the previous CO planner profile (such as SAPALL) to enter the plan values in CO. It is also possible to transfer plan data from the CO-PA component (Profitability Analysis) to the new general ledger – however, this

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After completing this lesson, you will be able to:

AC612

Lesson: Integrated Planning

Figure 66: Data Flow from Integrated Planning to Financial Accounting

The above example only works on the new general ledger end if the corresponding scenarios are assigned to the ledgers (=> ledger 0L in the above example). Therefore, you need scenario assignments to write plan data to the new G/L as well. If you do not assign the scenarios, only the account and the plan amount are saved, without any other characteristics (=> specifically, without a profit center). Another planning option (in the standard system): You can also write plan line items in the new general ledger. This means plan values (for an account) are not only saved in summary table FAGLFLEXT; a plan line item (with plan document number) is also saved for each plan movement in table FAGLFLEXP. It was not possible to write plan line items in planning in classic General Ledger Accounting. Activating plan line item updates in Customizing: Financial Accounting (New) → General Ledger Accounting (New) → Planning → Plan Versions → Fiscal-Year-Dependent Version Parameters → Activate Line Items for Planning. You can see whether the action was successful in the fiscal year-dependent version parameters. Advantages of plan line items: Go from plan drilldown reporting to plan line item: new report for plan line items (with EhP3): transaction code FAGLP03. The output is the same list that is called when you navigate from plan drilldown reporting. When you navigate from drilldown reporting, the list

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For internal use by CSC only

is not performed online, but instead using a (periodic) program run. Integrated planning of secondary costs is available in ECC6.0 with EhP3 and later (or in earlier systems with SAP Note 1009299).

Unit 4: Profit Center Planning in New General Ledger Accounting

AC612

Figure 67: Integrated Planning in Financial Accounting for Secondary Costs

Transaction code and program for activating integrated planning for secondary cost elements: FAGL_PLAN_ACT_SEC. You can also use program FAGL_PLAN_ACT_SEC (and therefore integrated planning for secondary cost elements) with SAP ERP 2004 or an SAP ERP 6.0 release without enhancement packages. See SAP Note 1009299 for more information. The activation of integrated planning for secondary cost elements is valid system-wide. Customizing path for account determination for real-time CO → FI integration: Financial Accounting (New) → Financial Accounting Global Settings (New) → Ledgers → Real-Time Integration of Controlling with Financial Accounting → Account Determination for Real-Time Integration → Define Account Determination for Real-Time Integration. Once you activate integrated planning for secondary cost elements, secondary plan transactions are also available for selection in account determination for real-time CO → FI integration. Examples: • • • •

158

RKP1 – Primary cost planning => This transaction is always available RKP2 – Activities planning RKP3 – Secondary cost planning RKPU – Plan overhead cost assessment

© 2009 SAP AG. All rights reserved.

2009

For internal use by CSC only

For internal use by CSC only

contains aggregated periods. When you call the report directly, you can deselect period aggregation in the selection screen. The period field is then filled in the output as well. You can check whether the plan document has been transferred to FI already: Transaction code FAGL_CO_PLAN.

AC612

Lesson: Integrated Planning

Figure 68: Integrated Planning in Financial Accounting for Secondary Costs - Data Flow (1)

To start CO plan assessment, choose the following menu path on the SAP Easy Access screen: Accounting → Controlling → Cost Center Accounting → Planning → Allocations → Assessment Transaction code to create a new CO plan assessment: KSU7 Transaction code to execute a CO plan assessment: KSUB

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If the assignment of reconciliation accounts to CO transactions is too general for your purposes, you can use substitution rules to define a more detailed assignment (for example, assignment of reconciliation account for each secondary cost element (and not only for each CO transaction)).

AC612

Figure 69: Integrated Planning in Financial Accounting for Secondary Costs - Data Flow (2)

The corresponding FI plan line item for the master data constellation described above appears as follows: Account

Amount

Profit Center

Partner Profit Center

499990

300

1402

1402

499990

-300

1402

1402

499990

200

1000

1402

499990

-200

1402

1000

In the depicted drilldown report (=> available in EhP3 and later), you can also navigate to the cost element characteristic (=> 630000).

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For internal use by CSC only

Unit 4: Profit Center Planning in New General Ledger Accounting

Lesson: Integrated Planning

Figure 70: Transfer of Plan Data – Classic and New General Ledger

You can transfer plan data from the following Controlling (CO) components for planning in the new general ledger: • •

Overhead Cost Controlling (CO-OM): Primary and secondary cost elements Profitability Analysis (CO-PA): Primary cost elements

Planning for primary and secondary cost elements is saved directly in the new general ledger. As a result, you no longer have to plan in Profit Center Accounting (EC-PCA) or in the special ledgers (FI-SL).

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For internal use by CSC only

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Unit 4: Profit Center Planning in New General Ledger Accounting

AC612

For internal use by CSC only

For internal use by CSC only

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AC612

Lesson: Integrated Planning

Exercise 10: Integrated Planning Exercise Objectives After completing this exercise, you will be able to: • Transfer plan data from Overhead Cost Controlling online

For internal use by CSC only

Task 1: You want to use primary cost planning for the administrative cost center for P&L planning in Financial Accounting. 1.

Set planner profile SAPALL for cost center planning in Controlling.

2.

Plan the following primary costs for the expected administrative expenses in cost center T611##, using layout 1-101. Enter the following values in the initial screen: Version

0

From period

1

To period

12

Fiscal Year

Current fiscal year

Cost Center

T611##

Account Number

400000

to

410000

Entry

Free

Choose the “Overview Screen” button or press F5. Enter the following data for cost center T611##: Account Number

Amount

403000

24000

410000

6000

Continued on next page

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Business Example

Unit 4: Profit Center Planning in New General Ledger Accounting

AC612

Task 2: You want to analyze the effects of cost center planning in reporting of the new general ledger. Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

0

Fiscal Year

Current fiscal year

From Period

1

To Period

12

Profit Center

611##

Analyze the planned values the P&L statement from profit centers 611##.

Task 3: You transfer secondary costs from cost center planning. 1.

The administrative cost center uses repair services from the Technical Service cost center. Enter the corresponding activity input for cost center T611##. Use layout 1-102 in cost center planning to enter the activity input. Enter the following data: Version

0

From period

1

To period

12

Fiscal Year

2009

Cost Center

T611##

Sender cost center

4100

SAtyTyp (Sender Activity Type)

1410

Entry: Form-Based Continued on next page

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For internal use by CSC only

1.

AC612

Lesson: Integrated Planning

Choose the “Overview Screen” symbol or press F5. Enter Plan consumption 60 hours, which cost center 611## purchases from cost center 4100 in the form of activity type 1410.

Task 4: You want to analyze the effects of cost center planning in reporting of the new general ledger. For internal use by CSC only

Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

1

Fiscal Year

Current fiscal year

From Period

1

To Period

12

Profit Center

611##

Analyze the planned values the P&L statement from profit centers 611##.

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1.

Unit 4: Profit Center Planning in New General Ledger Accounting

AC612

Solution 10: Integrated Planning Task 1: You want to use primary cost planning for the administrative cost center for P&L planning in Financial Accounting. 1.

Set planner profile SAPALL for cost center planning in Controlling.

For internal use by CSC only

2.

Accounting → Controlling → Cost Center Accounting → Planning→ Set Planner Profile

Plan the following primary costs for the expected administrative expenses in cost center T611##, using layout 1-101. Enter the following values in the initial screen: Version

0

From period

1

To period

12

Fiscal Year

Current fiscal year

Cost Center

T611##

Account Number

400000

to

410000

Entry

Free

Choose the “Overview Screen” button or press F5. Enter the following data for cost center T611##: Account Number

Amount

403000

24000

410000

6000

a)

Accounting → Controlling → Cost Center Accounting → Planning → Cost and Activity Inputs → Change Enter the plan values as described in the table.

Continued on next page

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a)

AC612

Lesson: Integrated Planning

Task 2: You want to analyze the effects of cost center planning in reporting of the new general ledger. Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

0

Fiscal Year

Current fiscal year

From Period

1

To Period

12

Profit Center

611##

Analyze the planned values the P&L statement from profit centers 611##. a)

Accounting → Financial Accounting → General Ledger → Information System → General Ledger Reports (New) → Reports for Profit Center Accounting → Profit Center Group: Plan/Actual/Variance. The primary costs appear as expenses in the P&L statement of profit center 611##.

Task 3: You transfer secondary costs from cost center planning. 1.

The administrative cost center uses repair services from the Technical Service cost center. Enter the corresponding activity input for cost center T611##. Use layout 1-102 in cost center planning to enter the activity input. Enter the following data: Version

0

From period

1

To period

12

Fiscal Year

2009 Continued on next page

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For internal use by CSC only

1.

Unit 4: Profit Center Planning in New General Ledger Accounting

Cost Center

T611##

Sender cost center

4100

SAtyTyp (Sender Activity Type)

1410

AC612

Entry: Form-Based

For internal use by CSC only

a)

Accounting → Controlling → Cost Center Accounting → Planning → Cost and Activity Inputs → Change Use layout 1-102 to enter the specified hours.

Task 4: You want to analyze the effects of cost center planning in reporting of the new general ledger. 1.

Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

1

Fiscal Year

Current fiscal year

From Period

1

To Period

12

Profit Center

611##

Continued on next page

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Choose the “Overview Screen” symbol or press F5. Enter Plan consumption 60 hours, which cost center 611## purchases from cost center 4100 in the form of activity type 1410.

AC612

Lesson: Integrated Planning

Analyze the planned values the P&L statement from profit centers 611##. a)

Accounting → Financial Accounting → General Ledger → Information System → General Ledger Reports (New) → Reports for Profit Center Accounting → Profit Center Group: Plan/Actual/Variance.

For internal use by CSC only

Financial Accounting (New) → General Ledger Accounting (New) → Planning → Activate Plan Integration for Secondary Cost Elements. The reconciliation account was configured in account determination for real-time integration. You can check this in the Implementation Guide under the following menu path: Financial Accounting (New) → Financial Accounting Global Settings (New) → Ledgers → Real-Time Integration of Controlling with Financial Accounting → Define Account Determination for Real-Time Integration

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The secondary costs appear on a reconciliation account from profit center 611##. The secondary costs are transferred to the new general ledger because integrated planning of secondary cost elements is active. You can see this in the Implementation Guide under:

Unit 4: Profit Center Planning in New General Ledger Accounting

AC612

Lesson Summary You should now be able to: • Use integrated FI → CO planning for profit center planning

For internal use by CSC only

For internal use by CSC only

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Unit Summary

Unit Summary You should now be able to: • Set up profit center planning • Use integrated FI → CO planning for profit center planning

For internal use by CSC only

For internal use by CSC only

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Unit Summary

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For internal use by CSC only

For internal use by CSC only

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AC612

Test Your Knowledge

Test Your Knowledge 1.

Profit centers and segments are managed. When you plan profit centers, you do not have to enter the plan values for segments separately. Determine whether this statement is true or false.

2.

True False

Planning data cannot be transferred from costing based profitability analysis to Profit Center Accounting because there are no value fields in Profit Center Accounting. Determine whether this statement is true or false.

□ □

2009

True False

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For internal use by CSC only

□ □

Test Your Knowledge

AC612

Answers 1.

Profit centers and segments are managed. When you plan profit centers, you do not have to enter the plan values for segments separately. Answer: True

For internal use by CSC only

2.

Planning data cannot be transferred from costing based profitability analysis to Profit Center Accounting because there are no value fields in Profit Center Accounting. Answer: False Planning data can be transferred from profitability analysis to Profit Center Accounting.

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A segment is always uniquely assigned to a profit center. The plan values of the profit center are transferred to these segments.

For internal use by CSC only

For internal use by CSC only

For internal use by CSC only

For internal use by CSC only

Unit 5 Unit Overview Standard drilldown reports are available in Profit Center Accounting. You can also define your own reports as drilldown forms.

Unit Objectives After completing this unit, you will be able to: • • •

Use a drilldown report Define a drilldown report yourself Define your own form-based drilldown reports

Unit Contents Lesson: Overview...............................................................176 Exercise 11: Overview .....................................................185 Lesson: Reporting with Drilldown Reporting ................................196 Exercise 12: Reporting with Drilldown Reporting ......................205

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For internal use by CSC only

Information System

Unit 5: Information System

AC612

Lesson: Overview Lesson Overview You are testing the reporting tools in Profit Center Accounting.

Lesson Objectives For internal use by CSC only

• •

Use a drilldown report Define a drilldown report yourself

Business Example Your project team now has a clear understanding of the actual and plan data flows in Profit Center Accounting. You now outline the options available for reporting PCA data. You know that a number of standard reports are shipped with the SAP system. Your team members are especially interested in analyzing plan/actual comparisons of the profit centers they are responsible for. In addition, they would like to drill down to the originating documents. You explain the options that are available with the standard reports.

Figure 71: Reporting: Data Source

Customizing: Financial Accounting (New) → Financial Accounting Global Settings (New) → Tools → Deactivate Update of Classic General Ledger (GLT0).

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After completing this lesson, you will be able to:

AC612

Lesson: Overview

For internal use by CSC only

For internal use by CSC only

You also want to deactivate concurrent posting to the classic general ledger tables after a certain time, for example, after you carry out and verify the first period-end closing. If you write to the tables in both the classic and new general ledgers, you generate a large number of unnecessary records. Note that it may not be possible to activate this flag in Customizing at some point in the future.

Figure 72: Financial Statements

In the drilldown reports, as well, you can simplify the entry work significantly by creating suitable program variants.

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Figure 73: Financial Statement: Actual/Actual Comparison (Classic)

You can choose whether to call the drilldown report in the classic or graphical layout in the selection screen for the report.

Figure 74: Financial Statement: Actual/Actual Comparison (Graphical)

Of course, if the selection is identical, the results are also identical.

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For internal use by CSC only

Unit 5: Information System

Lesson: Overview

Figure 75: Navigating in Drill-Down Reporting

The drilldown reports are so flexible that they allow you to drill down to individual Financial Accounting documents: Use the report/report interface in the results screen. Then choose Line Items. Double-click one of the displayed document numbers to retrieve the corresponding FI document.

Figure 76: New Drilldown Reports

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For internal use by CSC only

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Unit 5: Information System

AC612

Figure 77: New Drilldown Reports for Profit Centers and Segments

If you only see 5 drilldown reports in report type 002 (=> reporting for table FAGLFLEXT) after installing Enhancement Package 3, you have to import the new drilldown reports from client 000 first. Transaction code FGI0 → Choose menu path Environment → Import Reports → Execute. On the screen that appears, select Reporting for Table FAGLFLEXT. The new objects now appear. Select them all and execute (in the background). Once you activate business function FIN_GL_CI_1, the new drilldown reports in EhP3 are also available in on the SAP Easy Access screen, in the information system for the general ledger, in the General Ledger Reports (New) folder. This includes a new report/program (=> FAGL_PLAN_ITEMS_GL) for reading plan line items: Accounting → Financial Accounting → General Ledger → General Ledger Reports (New) → Line Items → Display Plan Line Items (transaction code FAGLP03). EhP3 also features a migration tool for transferring Report Writer and/or Report Painter reports you used based on table GLPCT (=> summary table from classic Cost Center Accounting) to the new general ledger, to run these reports based on table FAGLFLEXT. Customizing: Financial Accounting (New) → General Ledger Accounting (New) → Information System → Report Writer/Report Painter Reports → Transfer of Reports from Profit Center Accounting → Transfer Reports Transaction code: FAGL_RMIGR

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For internal use by CSC only

Transaction FGI0 lists the defined program variants that you can execute. But drilldown reporting is not a new feature in SAP ERP. To get an overview of the FI drilldown reports that you can use with the classic general ledger, start transaction FSI0.

Lesson: Overview

Figure 78: Payables and Receivables

The G/L account assignments of the standard drilldown reports are profit center and segment. You select the ledger in the selection screen for the report. The requirement for this drilldown report comes from (classic) profit center accounting, which make it possible to break down a payables or receivables account by profit center using report groups 8A98 (=> Profit Center: Receivables) and 8A99 (=> Profit Center: Payables), after you transfer the values to Profit Center Accounting. You find these drilldown reports on the SAP Easy Access screen under: Accounting → Financial Accounting - > General Ledger → Information System → General Ledger Reports (New) → Line Items → Open Items → ….

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Figure 79: Drilldown Examples

Of course, you can also select a single vendor and break it down by profit center. The screen shots show the classic output type.

Figure 80: Navigation Characteristic: Origin Object

To use the origin object characteristic, you first have to extend the summary table FAGLFLEXT with the (standard) field type of the origin object (EC-PCA => field name ZZHOART) and then assign the field to (at least) one ledger.

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Unit 5: Information System

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Lesson: Overview

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Figure 81: Report-Report Interface for CO Reconciliation

The portrayed receiver reports are the linked standard reports for overhead orders. To call these receiver reports for the overhead order object (and for the other standard CO objects available) from the RRI, you have to load/activate them. To do so, call the following Customizing activity: Financial Accounting (New) → General Ledger Accounting (New) → Information System → Drilldown Reports (G/L Accounts) → Report-Report Interface for CO Reconciliation → Change Report-Report Interface for Reconciliation with Controlling. This path is available in EhP4 and later (business function FIN_GL_CI_2).

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This enhancement is available in Enhancement Package 3 and later (=> business function FIN_GL_CI_1). If you want to evaluate the origin object characteristic in the provided standard drilldown reports, you have to make it available as a characteristic for selection. To enable navigation to CO Reports for Origin Object from the report-report interface (RRI), you have to assign ABAP program FAGL_RRI_RECON_CO in the drilldown report definition and in report assignment (for example, using transaction code FGI0 → Options tab → Report Assignment button). Note that the mentioned program, FAGL_RRI_RECON_CO, is only available in EhP4 and later (=> business function FIN_GL_CI_2).

Unit 5: Information System

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For internal use by CSC only

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AC612

Lesson: Overview

Exercise 11: Overview Exercise Objectives After completing this exercise, you will be able to: • Use standard reports and check the information they contain

For internal use by CSC only

You are examining the ease of use and analysis options available in the profit center reports in the new general ledger.

Task 1: You want to examine the functions in classic drilldown reporting. 1.

Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

0

Fiscal Year

Current fiscal year

From Period

1

To Period

12

Profit Center Group

GROUP##

Output Type

Classic drilldown report

You see the FIS annual reporting structure INT for profit center group GROUP##. 2.

Navigate in the profit and loss statement down to account “Domestic Revenues from Production”. You want to see both the names and the keys of the accounts. Display the keys and names for the hierarchy.

3.

You find it too complicated to navigate within the hierarchy of the financial statements. You want to see a flat list of account numbers instead of the hierarchy. Continued on next page

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Business Example

AC612

4.

Display the hierarchy again.

5.

You want to change the sequence of the navigation characteristics. You want the following characteristics to appear at the top of the list: Bal/P&L - Item/Account, Profit Center, and Partner Profit Center. You can arrange the other characteristics in any order you wish.

6.

You want to switch the view of the financial statement structure with the view of profit center group GROUP##.

7.

You want to see the balance sheet and P&L structure for profit center 612##.

8.

Analyze sales on account 800000. You then want to display the corresponding line items in Financial Accounting and navigate down to the source document. Then return to the original report.

9.

You only want to see the balance sheet changes (3020000) as part of the hierarchy. Restrict the hierarchy view accordingly.

10. You want to analyze the account for consumption of unfinished products (890000) in more detail - it was posted to during the goods issue charged to the production order. Which is the partner profit center?

Task 2: You want to examine the functions in graphical drilldown reporting. 1.

Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

1

Fiscal Year

Current fiscal year

From Period

1

To Period

12

Profit Center

GROUP00

Output Type

Graphical Report Output

You see the FIS annual reporting structure INT for profit center group GROUP00. Continued on next page

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For internal use by CSC only

Unit 5: Information System

Lesson: Overview

2.

Navigate in the profit and loss statement down to account Domestic Revenues from Production. You want to see both the names and the keys of the accounts. Display the keys and names for the hierarchy.

3.

You find it too complicated to navigate within the hierarchy of the financial statements. You want to see a flat list of account numbers instead of the hierarchy.

4.

Display the hierarchy again.

5.

You want to switch the view of the financial statement structure with the view of profit center group GROUP00.

6.

You want to see the balance sheet and P&L structure for profit center 612##.

7.

Analyze sales on account 800000. You then want to display the corresponding line items in Financial Accounting and navigate down to the original document. Then return to the original report.

8.

You only want to see the balance sheet changes (3020000) as part of the hierarchy. Restrict the hierarchy view accordingly.

9.

You want to analyze the account for consumption of unfinished products (890000) in more detail - it was posted to during the goods issue charged to the production order. Which is the partner profit center?

Task 3: You want to analyze accounts receivable postings at the profit center level. 1.

Call the Receivables: Profit Center report with the following data: Customer Account

T-CSD00 to T-CSD18

Company Code

1000

Open on Key Date

Today’s date

ControllArea

1000

Hier. Profit Center:

AC612

Output Type

Classic Drilldown Report

You see all the receivables on the screen. 2.

Drill down this amount with the Profit Center characteristic.

3.

Display the customer for profit center 612##.

4.

Display the document numbers for customer T-CSD##.

Continued on next page

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For internal use by CSC only

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Unit 5: Information System

AC612

Task 4: You want to analyze accounts payable postings at the profit center level. Call the Payables: Profit Center report with the following data: Vendor Account

T-K500A00 to T-K500A18 and 1000

Company Code

1000

Open on Key Date

Today’s date

ControllArea

1000

Hier. Profit Center:

AC612

Output Type

Classic Drilldown Report

You see all the payables on the screen.

188

2.

Drill down this amount with the Profit Center characteristic.

3.

Display the vendors for profit center 611##.

4.

Display the document numbers for vendor T-K500A##.

5.

From this view, display the document numbers for vendor 1000.

© 2009 SAP AG. All rights reserved.

2009

For internal use by CSC only

For internal use by CSC only

1.

AC612

Lesson: Overview

Solution 11: Overview Task 1: You want to examine the functions in classic drilldown reporting. Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

0

Fiscal Year

Current fiscal year

From Period

1

To Period

12

Profit Center Group

GROUP##

Output Type

Classic drilldown report

You see the FIS annual reporting structure INT for profit center group GROUP##. a)

2.

Navigate in the profit and loss statement down to account “Domestic Revenues from Production”. You want to see both the names and the keys of the accounts. Display the keys and names for the hierarchy. a)

3.

Accounting → Financial Accounting → General Ledger → Information System → General Ledger Reports (New) → Reports for Profit Center Accounting → Profit Center Group: Plan/Actual/Variance.

Choose Settings → Characteristic Display and set the keys and names. You now also see account number 800000.

You find it too complicated to navigate within the hierarchy of the financial statements. You want to see a flat list of account numbers instead of the hierarchy. a)

Choose Edit → Hierarchy Selection and choose No Hierarchy. You now see a list of account numbers, without a hierarchy.

Continued on next page

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1.

Unit 5: Information System

4.

Display the hierarchy again. a)

5.

For internal use by CSC only

Single-click the Bal/P&L - Item/Account and select the line with profit center 612##. You see the financial statement for profit center 612##.

Analyze sales on account 800000. You then want to display the corresponding line items in Financial Accounting and navigate down to the source document. Then return to the original report. a)

Drill down the hierarchy to account 800000. Position the cursor on actual sales and choose Goto → Call Report.... Choose the G/L Account Line Item Display report. From the line item list, choose Environment → Display Document. Choose Goto → Document Overview to display the full document. From here, choose Environment → Document Environment → Source Document to display the billing document from R-F1##. Then return to the original report.

9.

You only want to see the balance sheet changes (3020000) as part of the hierarchy. Restrict the hierarchy view accordingly. a)

Click the node for balance sheet changes (3020000). Choose Navigate → Hierarchy → Set Focus.

Continued on next page

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Single-click the Profit Center field and then the Bal/P&L – Item/Account field. You see the administration and production profit centers in GROUP##.

You want to see the balance sheet and P&L structure for profit center 612##. a)

8.

Choose Navigate → Sort Characteristics. Enter the sequence of numbers accordingly.

You want to switch the view of the financial statement structure with the view of profit center group GROUP##. a)

7.

Choose Edit → Hierarchy → Select and choose the INT hierarchy. The hierarchy appears again.

You want to change the sequence of the navigation characteristics. You want the following characteristics to appear at the top of the list: Bal/P&L - Item/Account, Profit Center, and Partner Profit Center. You can arrange the other characteristics in any order you wish. a)

6.

AC612

AC612

Lesson: Overview

10. You want to analyze the account for consumption of unfinished products (890000) in more detail - it was posted to during the goods issue charged to the production order. Which is the partner profit center? a)

Single-click the Partner Profit Center navigation characteristic. Select the line with the account Consumption Unfinished Goods (890000). The partner profit center is 1010.

For internal use by CSC only

Task 2: You want to examine the functions in graphical drilldown reporting. 1.

Go to the information system for the new general ledger and call the report Profit Center Group: Plan/Actual/Variance with the following parameters: Currency Type

10

Company Code

1000

Ledger

0L

Controlling Area

1000

FIS Annual Rep.Struc

INT

Plan Version

1

Fiscal Year

Current fiscal year

From Period

1

To Period

12

Profit Center

GROUP00

Output Type

Graphical Report Output

You see the FIS annual reporting structure INT for profit center group GROUP00. a)

Accounting → Financial Accounting → General Ledger → Information System → General Ledger Reports (New) → Reports for Profit Center Accounting → Profit Center Group: Plan/Actual/Variance.

Continued on next page

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Hint: The partner profit center comes from the material master of semifinished goods for pump R-F1##. The material numbers are R-B1##, R-B2##, R-B3##, and R-B4##.

Unit 5: Information System

2.

Navigate in the profit and loss statement down to account Domestic Revenues from Production. You want to see both the names and the keys of the accounts. Display the keys and names for the hierarchy. a)

You find it too complicated to navigate within the hierarchy of the financial statements. You want to see a flat list of account numbers instead of the hierarchy. a)

4.

Double-click the Profit Center field. You see the administration and production profit center in GROUP00.

You want to see the balance sheet and P&L structure for profit center 612##. a)

7.

Choose Edit → Hierarchy Selection and choose the INT hierarchy. The hierarchy appears again.

You want to switch the view of the financial statement structure with the view of profit center group GROUP00. a)

6.

Choose Edit → Hierarchy Selection and choose No Hierarchy. You now see a list of account numbers, without a hierarchy.

Display the hierarchy again. a)

5.

Choose Settings → Characteristic Display and set the keys and names. You now also see account number 800000.

Drag profit center 612## to the Bal/P&L - Item/Account navigation characteristic. You see the financial statement for profit center 612##.

Analyze sales on account 800000. You then want to display the corresponding line items in Financial Accounting and navigate down to the original document. Then return to the original report. a)

Drill down the hierarchy to account 800000. Position the cursor on actual sales and choose Goto → Call Report.... Choose the G/L Account Line Item Display report. From the line item list, choose Environment → Display Document. Choose Goto → Document Overview to display the full document. From here, choose Environment → Document Environment → Source Document to display the billing document from R-F1##. Then return to the original report.

8.

You only want to see the balance sheet changes (3020000) as part of the hierarchy. Restrict the hierarchy view accordingly. a)

Click the node for balance sheet changes (3020000). Click the Hierarchy... icon and then the Set Focus icon. You now only see the balance sheet changes.

Continued on next page

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For internal use by CSC only

3.

AC612

AC612

Lesson: Overview

9.

You want to analyze the account for consumption of unfinished products (890000) in more detail - it was posted to during the goods issue charged to the production order. Which is the partner profit center? a)

Drag the Stock Changes of Unfinished Products (890000) to the Partner Profit Center navigation characteristic. The partner profit center is 1010.

For internal use by CSC only

Task 3: You want to analyze accounts receivable postings at the profit center level. 1.

Call the Receivables: Profit Center report with the following data: Customer Account

T-CSD00 to T-CSD18

Company Code

1000

Open on Key Date

Today’s date

ControllArea

1000

Hier. Profit Center:

AC612

Output Type

Classic Drilldown Report

You see all the receivables on the screen. a)

2.

Drill down this amount with the Profit Center characteristic. a)

3.

Choose the Profit Center characteristic and then select the line with account 140000.

Display the customer for profit center 612##. a)

4.

Accounting → Financial Accounting → General Ledger → Information System → General Ledger Reports (New) → Line Items → Open Items → Receivables: Profit Center

Choose the Customer characteristic and then select the line with profit center 612##.

Display the document numbers for customer T-CSD##. a)

Choose the Document Number characteristic and then select the line with customer T-CSD##.

Continued on next page

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Hint: The partner profit center comes from the material master of semifinished goods for pump R-F1##. The material numbers are R-B1##, R-B2##, R-B3##, and R-B4##.

Unit 5: Information System

AC612

Task 4: You want to analyze accounts payable postings at the profit center level. Call the Payables: Profit Center report with the following data: Vendor Account

T-K500A00 to T-K500A18 and 1000

Company Code

1000

Open on Key Date

Today’s date

ControllArea

1000

Hier. Profit Center:

AC612

Output Type

Classic Drilldown Report

You see all the payables on the screen. a)

2.

Drill down this amount with the Profit Center characteristic. a)

3.

Choose the Document Number characteristic and then select the line with customer T-K500A##.

From this view, display the document numbers for vendor 1000. a)

194

Choose the Vendor characteristic and then select the line with profit center 611##. Vendors 1000 and T-K500A## have been posted to.

Display the document numbers for vendor T-K500A##. a)

5.

Choose the Profit Center characteristic and then select the line with account 160000.

Display the vendors for profit center 611##. a)

4.

Accounting → Financial Accounting → General Ledger → Information System → General Ledger Reports (New) → Line Items → Open Items → Payables: Profit Center

Click the

icon and choose vendor 1000 from the selection list.

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2009

For internal use by CSC only

For internal use by CSC only

1.

AC612

Lesson: Overview

Lesson Summary You should now be able to: • Use a drilldown report • Define a drilldown report yourself

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For internal use by CSC only

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Lesson: Reporting with Drilldown Reporting Lesson Overview You want to define a form-based drilldown report for profit center evaluations.

Lesson Objectives For internal use by CSC only



Define your own form-based drilldown reports

Business Example Your company's management wants to know about the options for writing custom reports.

Figure 82: Interactive Reporting: Drilldown Reporting

Drilldown reporting allows you to analyze your data according to different characteristics and key figures. •



196

Characteristics are non-numeric fields. They represent the criteria according to which you can select data records. Examples of characteristics include controlling area, fiscal year, and profit center. Characteristic values are the instances of these characteristics, such as fiscal year 2008, 2009, and so on. Key figures are numerical fields that you can analyze in your reports. Examples of key figures are expenses and revenues or balance sheet balances in a certain currency.

© 2009 SAP AG. All rights reserved.

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After completing this lesson, you will be able to:

AC612

Lesson: Reporting with Drilldown Reporting

Figure 83: The Concept of Drilldown Reporting

Drilldown reporting lets you use the same graphical user interface as the Report Painter for defining the basic structure of your reports. You can then apply this structure, or form, to any number of drilldown reports. Drilldown reporting provides you with a number of user-friendly functions for navigating through your reports, limit your analysis to a single characteristic value, or summarize the data for all values of a characteristic. If the report refers to table FAGLFLEXT, the characteristics in that table determine how your data can be classified. Examples of characteristics include the SAP organizational units company code and business area. The time reference (fiscal year, period) is also a characteristic. Your application contains a number of key figures that may be relevant for analysis purposes. Key figures include not only stored values and quantities, but also values that are calculated from them, based on formulas which you can define. Examples of key figures: • •

2009

Value: Expenses, sales, sales deductions Calculation: Sales per employee, return on investment, cash flow

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For internal use by CSC only

You can analyze a number of key figures for a single combination of characteristic values as well as single key figures for a number of combinations of characteristic values. A combination of characteristic values is generally referred to as an "object" (example: profit center X, revenue/cost element 400000 in period 6).

AC612

Figure 84: Functions in Drilldown Reporting

The functions of drilldown reporting are divided into three levels so that you can give each user only those functions that he or she requires. Level 1 contains the basic functions of drilldown reporting, plus it lets you send reports by SAPmail. This level is designed for users who do not require the full functionality of drilldown reporting. Level 2 contains the rest of the drilldown functions, plus it lets you display graphics and download reports to Microsoft Excel. All functions offers you all the functions in drilldown reporting, including the print setup function and the functions for saving report data and defining exceptions. This level is designed for users who need to print and modify reports in addition to all the interactive drilldown functions. You can define the desired level for each user by entering the parameter RLV (0 = All functions, 1 = Level 1, 2 = Level 2) in his or her user parameters. The individual function levels are subjected to an authorization check.

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For internal use by CSC only

Unit 5: Information System

Lesson: Reporting with Drilldown Reporting

Figure 85: Formatting Options

You can configure many settings from within the displayed report, to display and print out data. You can use these settings to change the currency, characteristics displayed, totals row, sort functions (such as 'Sort Columns'), layout (for example, cumulated display on/off), and various print settings. Currency: You can use this function to translate the currency displayed for the selected currency column(s) to a different currency. The currency translation key is used to automatically find the exchange rate. You define the currency translation keys in Customizing. Sort: You can use this function to sort the rows in your report list in ascending or descending order (based on the values in the selected row(s)). You always sort the rows in the column or column block on which your cursor is currently positioned. The system displays a dialog box in which you can decide whether you want to sort the column or column block alphabetically according to the key or text of the characteristic values, the key figure or, where applicable, a hierarchy or hierarchy display. Number Format: Enables you to change the number format and the sign for individual columns. The available settings depend on the report and type of list displayed. You can create custom layouts for report forms. These layouts are often used for official reports and are especially suited for printing. Drilldown reports are based on forms, which are separate objects that can be used for a number of reports. There are different types of forms, which differ in terms of what elements are defined in their structures. If you want to delete a report you can do this from the change transaction. If you want to delete an entire group of reports, however, it is easier to do so in Customizing.

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For internal use by CSC only

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AC612

Figure 86: Variables: Overview

Variables allow you more flexibility to define your forms and reports. Variables are report or form parameters that you do not want to specify until you define or execute a report. You can use different methods for replacing variables. Depending on how often you want to use them, you can define your variables globally or locally. If you want to create a variable that you only need in one particular form or report, you can create a local variable. Local variables are only known within the relevant form or report. If you define a local variable in a form, it is also valid for every report that uses the form. In contrast, if you define a variable in the report definition, it is only valid for that one report. If you use a variable frequently, you can define it globally. This makes it possible to use global variables in all your forms and reports. Global variables are maintained in Customizing. If you then want to use global variables in a form or in a report, these are displayed for selection in the input help. Hint: If you change a global variable that is already being used in forms or reports, this affects every form and every report that uses that variable.

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For internal use by CSC only

Unit 5: Information System

Lesson: Reporting with Drilldown Reporting

Figure 87: Architecture of Drilldown Report

You can use characteristics, key figures, and forms to define a report. The result when you display the report is a number of lists and graphics that you can display and analyze interactively. A form determines the content and the formal structure of a report list. A form us a semifinished report, which you complete by specifying characteristics and key figures when you define the individual report. You can specify characteristics both in the form and in the report. Key figures, however, can only be contained in either the form or the report. Drilldown reporting in Profit Center Accounting provides easy-to-use functions for navigating through the dataset. For example, you can move from one segment to the next level or the next segment at the same level, deactivate a level of the drilldown hierarchy, and switch between detail lists and overview lists. You also have a number of other functions available for editing online reports (conditions, sort orders, ranking lists, and so on). And you can send report lists by fax or electronic mail, or download them to Microsoft Word or Microsoft Excel. In addition to the various interactive functions for online lists, drilldown reporting also provides special functions for defining the report layout for printing (page breaks, headers and footers, underscores, and more).

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For internal use by CSC only

AC612

AC612

Figure 88: Different Types of Forms

There are three types of forms: •

One axis without key figure. –



In a form with one axis and without the key figure, you define either the rows or the columns using characteristics. When you press Basic list, the system displays a blank list with columns. One axis with key figure. –



In a form with one axis and with the key figure, you define either the rows or the columns using characteristics and key figures. When you choose Basic list, the system displays a blank list with rows. Two axes with key figure. –

In a form with two axes and with the key figure, you define both the rows and the columns using characteristics and key figures. When you press Basic list, the system displays a blank list with both rows and columns. You can decide whether the key figures should appear in the rows or the columns, depending on what you want to report. Characteristics can be displayed in both the rows and the columns.

To create a form, enter a name and the required type of form.

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2009

For internal use by CSC only

For internal use by CSC only

Unit 5: Information System

Lesson: Reporting with Drilldown Reporting

Figure 89: Drill-Down Reporting

The above diagram shows a graphical drilldown report with the following output areas: Info, Navigation, Drilldown, and Detail. Another output area is the Business Graphics, which is not shown here. You can use the HTML templates provided by SAP for the Info output area, or you can define your own HTML templates.

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For internal use by CSC only

For internal use by CSC only

AC612

Unit 5: Information System

AC612

For internal use by CSC only

For internal use by CSC only

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2009

AC612

Lesson: Reporting with Drilldown Reporting

Exercise 12: Reporting with Drilldown Reporting Exercise Objectives

Business Example You need a management report based on profit centers to calculate performance-based bonus payments. You create a report that displays the plan and actual data.

Task 1: Bonus payments for the profit center manager are dependent on two contribution margin levels. The first contribution margin level is calculated as sales minus the costs of goods manufactured for those sales (COSG = cost of goods sold). For the second contribution margin level, you also deduct the allocated administration costs. You define a form that maps these two contribution margins and allows a plan/actual comparison. You see an overview first. Lead Column

ACT.

PLAN

VAR ABS

Sales Volumes COGS Contribution Margin 1 Administration costs Contribution Margin 2 1.

Define form AC612## with the name Contribution Margin in the Implementation Guide. To do so, use form type FAGLFLEXS (reporting for table FAGLFLEXT). Use Two Coordinates (Matrix) as the structure.

2.

Define the first row of the form. Double-click Row 1 and choose Characteristics Overview. Choose Account Number from the list of available characteristics and enter the following data: Continued on next page

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For internal use by CSC only

After completing this exercise, you will be able to: • Define form reports

Unit 5: Information System

AC612

Chart of Accounts

INT

Account Number

800000

Enter Sales as the short, medium, and long texts and confirm the row definition. 3.

Next, define the second row of the form.

For internal use by CSC only

Chart of Accounts

INT

Account Number

893015

Enter COGS as the short, medium, and long texts and confirm the row definition. 4.

Next, define the third row of the form. Double-click Row 3 and choose Formula. You want the formula to balance sales with the cost of goods sold. Note that sales are posted with a minus sign in the system. Enter Contribution Margin 1 as the short, medium, and long texts and confirm the row definition.

5.

Next, define the fourth row of the form. Double-click Row 4 and choose Characteristics Overview. Choose Account Number from the list of available characteristics and enter the following data: Chart of Accounts

INT

Account Number

4990##

Enter Administration as the short, medium, and long texts and confirm the row definition. 6.

Next, define the fifth row of the form. Double-click Row 4 and choose Formula. You want the formula to balance contribution margin 1 and the administration costs. Enter Contribution Margin 2 as the short, medium, and long texts and confirm the row definition.

7.

Next, define the first column of the form. Double-click Column 1 and choose Key Figure with Characteristics. Press F4 and select the UMPER (Period Balance) key figure. Continued on next page

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Double-click Row 2 and choose Characteristics Overview. Choose Account Number from the list of available characteristics and enter the following data:

AC612

Lesson: Reporting with Drilldown Reporting

To display this column in the Actual Data column, select Ledger and Record Type from the list of available characteristics and enter the following data: Ledger

0L

Record Type

0 and 2

For internal use by CSC only

8.

Next, define the second column of the form. Double-click Column 2 and choose Key Figure with Characteristics. Press F4 and select the UMPER (Period Balance) key figure. To display this column in the Plan Data column, select Ledger, Record Type, and Version from the list of available characteristics and enter the following data: Ledger

0L

Record Type

1 and 3

Version

Global Variable 1PV

Enter PLAN as the short, medium, and long texts and confirm the column definition. 9.

Next, define the third column of the form. Double-click Column 3 and choose Formula. You want this formula to balance the plan and actual data. Enter VAR SLS as the short, medium, and long texts and confirm the column definition.

10. Delete the fourth column and save the form.

Task 2: You want to define a drilldown report that is based on the data from the form. 1.

Define a drilldown report called AC612## (Profit Center Contribution Margin) that is based on form AC612##, which you defined in the previous step. The report type is Reporting for Table FAGLFLEXT.

2.

Define the report characteristics. Currency and Currency Type are already selected on the Characteristics tab. Enter currency type 10 as a fixed value. Add the Profit Center and Controlling Area characteristics to the list of selected characteristics. Continued on next page

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207

For internal use by CSC only

Enter ACTUAL as the short, medium, and long texts and confirm the column definition.

Unit 5: Information System

AC612

Enter controlling area 1000 as a fixed value. Define the profit center as a local variable called PRCTR. 3.

Define the variable instance.

For internal use by CSC only

4.

Specify the output type. You want to set the output type to classic drilldown report starting with the detail list. Users are to be able to select the output types themselves.

5.

Maintain the report-report interface. You want to enable the following navigation: Segment: Plan/Actual/Variance (report type: drilldown report) G/L Account Line Item List (report type: ABAP report, FAGL_ACCOUNT_ITEMS_GL)

Task 3: Call up the report you just created. 1.

Use transaction code FGI0 to call up the report. Enter the following data on the selection screen: Fiscal Year

Current fiscal year

From Period

1

To Period

12

Company Code

1000

The profit center, plan version, and output type (classic drilldown report) have default settings from the report definition. Analyze the data and check the report-report interface.

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2009

For internal use by CSC only

The Variables tab already has the Plan Version preselected. A drilldown report already knows all the variables that originate in the form. Enter 0 as the default value. Enter 612## as the default value for the Profit Center field. The user is to be able to change both these default values when calling the report.

AC612

Lesson: Reporting with Drilldown Reporting

Solution 12: Reporting with Drilldown Reporting Task 1:

For internal use by CSC only

You define a form that maps these two contribution margins and allows a plan/actual comparison. You see an overview first. Lead Column

ACT.

PLAN

VAR ABS

Sales Volumes COGS Contribution Margin 1 Administration costs Contribution Margin 2 1.

Define form AC612## with the name Contribution Margin in the Implementation Guide. To do so, use form type FAGLFLEXS (reporting for table FAGLFLEXT). Use Two Coordinates (Matrix) as the structure. a)

2.

Implementation Guide: Financial Accounting (New) → General Ledger Accounting (New) → Information System → Drilldown Reports (G/L Accounts) → Form → Specify Form. Then choose Create Form.

Define the first row of the form. Double-click Row 1 and choose Characteristics Overview. Choose Account Number from the list of available characteristics and enter the following data: Chart of Accounts

INT

Account Number

800000

Continued on next page

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209

For internal use by CSC only

Bonus payments for the profit center manager are dependent on two contribution margin levels. The first contribution margin level is calculated as sales minus the costs of goods manufactured for those sales (COSG = cost of goods sold). For the second contribution margin level, you also deduct the allocated administration costs.

Unit 5: Information System

AC612

Enter Sales as the short, medium, and long texts and confirm the row definition. a)

Select the first row. Choose the characteristic to the form. To edit the texts, choose the

3.

icon to add an available icon.

Next, define the second row of the form.

For internal use by CSC only

Chart of Accounts

INT

Account Number

893015

Enter COGS as the short, medium, and long texts and confirm the row definition. a)

Double-click the second row. Choose the characteristic to the form. To edit the texts, choose the

4.

icon to add an available

icon.

Next, define the third row of the form. Double-click Row 3 and choose Formula. You want the formula to balance sales with the cost of goods sold. Note that sales are posted with a minus sign in the system. Enter Contribution Margin 1 as the short, medium, and long texts and confirm the row definition. a)

Double-click the third row. You can include any rows and columns that you have already defined in the formula editor. The formula is Sales + COGS (Y001 + Y002). The addition is needed due to the minus sign. When you confirm the formula, you can enter short, medium, and long texts.

5.

Next, define the fourth row of the form. Double-click Row 4 and choose Characteristics Overview. Choose Account Number from the list of available characteristics and enter the following data: Chart of Accounts

INT

Account Number

4990##

Continued on next page

210

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2009

For internal use by CSC only

Double-click Row 2 and choose Characteristics Overview. Choose Account Number from the list of available characteristics and enter the following data:

AC612

Lesson: Reporting with Drilldown Reporting

Enter Administration as the short, medium, and long texts and confirm the row definition. a)

Double-click the fourth row. Choose the characteristic to the form. To edit the texts, choose the

6.

icon to add an available

icon.

Next, define the fifth row of the form.

For internal use by CSC only

Enter Contribution Margin 2 as the short, medium, and long texts and confirm the row definition. a)

Double-click the fifth row. You can include any rows and columns that you have already defined in the formula editor. The formula is Contribution Margin 1 + Administration (Y003 + Y004). The addition is needed due to the minus sign. When you confirm the formula, you can enter short, medium, and long texts.

7.

Next, define the first column of the form. Double-click Column 1 and choose Key Figure with Characteristics. Press F4 and select the UMPER (Period Balance) key figure. To display this column in the Actual Data column, select Ledger and Record Type from the list of available characteristics and enter the following data: Ledger

0L

Record Type

0 and 2

Enter ACTUAL as the short, medium, and long texts and confirm the column definition. a)

Double-click the first column. Choose the characteristic to the form.

icon to add an available

To use multiple selection for a characteristic, choose the To edit the texts, choose the 8.

icon.

icon.

Next, define the second column of the form. Double-click Column 2 and choose Key Figure with Characteristics. Press F4 and select the UMPER (Period Balance) key figure. Continued on next page

2009

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211

For internal use by CSC only

Double-click Row 4 and choose Formula. You want the formula to balance contribution margin 1 and the administration costs.

Unit 5: Information System

AC612

Ledger

0L

Record Type

1 and 3

Version

Global Variable 1PV

Enter PLAN as the short, medium, and long texts and confirm the column definition. a)

Double-click the second column. Choose the available characteristic to the form.

icon to add an

To use multiple selection for a characteristic, choose the

icon.

To use a variable for the characteristic, set the checkmark in the column with the

icon.

To edit the texts, choose the 9.

icon.

Next, define the third column of the form. Double-click Column 3 and choose Formula. You want this formula to balance the plan and actual data. Enter VAR SLS as the short, medium, and long texts and confirm the column definition. a)

Double-click the third column. You can include any rows and columns that you have already defined in the formula editor. The formula is PLAN - ACTUAL (X002 - X001). When you confirm the formula, you can enter short, medium, and long texts.

10. Delete the fourth column and save the form. a)

Select the column header of the fourth column and then choose the icon.

Continued on next page

212

© 2009 SAP AG. All rights reserved.

2009

For internal use by CSC only

For internal use by CSC only

To display this column in the Plan Data column, select Ledger, Record Type, and Version from the list of available characteristics and enter the following data:

AC612

Lesson: Reporting with Drilldown Reporting

Task 2: You want to define a drilldown report that is based on the data from the form. 1.

Define a drilldown report called AC612## (Profit Center Contribution Margin) that is based on form AC612##, which you defined in the previous step. The report type is Reporting for Table FAGLFLEXT. Implementation Guide: Financial Accounting (New) → General Ledger Accounting (New) → Information System → Drilldown Reports (G/L Accounts) → Report → Define Report Now choose Create Report.

2.

Define the report characteristics. Currency and Currency Type are already selected on the Characteristics tab. Enter currency type 10 as a fixed value. Add the Profit Center and Controlling Area characteristics to the list of selected characteristics. Enter controlling area 1000 as a fixed value. Define the profit center as a local variable called PRCTR. a)

Choose the

icon to adopt the characteristics.

To define a variable for the characteristic, set the checkmark in the icon. In this case, you want to use a local variable column with the instead of one of predefined global variables, so enter PRCTR in the Local Variable field. 3.

Define the variable instance. The Variables tab already has the Plan Version preselected. A drilldown report already knows all the variables that originate in the form. Enter 0 as the default value. Enter 612## as the default value for the Profit Center field. The user is to be able to change both these default values when calling the report. a)

4.

Enter the values as described.

Specify the output type. You want to set the output type to classic drilldown report starting with the detail list. Users are to be able to select the output types themselves. a)

5.

Go to the Output Type tab. Select the Classic Drilldown Report, Basic List: Detail, and Selectable on Selection Screen fields.

Maintain the report-report interface. You want to enable the following navigation:

Continued on next page

2009

© 2009 SAP AG. All rights reserved.

213

For internal use by CSC only

For internal use by CSC only

a)

Unit 5: Information System

AC612

Segment: Plan/Actual/Variance (report type: drilldown report) G/L Account Line Item List (report type: ABAP report, FAGL_ACCOUNT_ITEMS_GL) a)

Go to the Options tab. Choose the Report assignment icon. Click

to insert a new receiver report.

For internal use by CSC only

Task 3: Call up the report you just created. 1.

Use transaction code FGI0 to call up the report. Enter the following data on the selection screen: Fiscal Year

Current fiscal year

From Period

1

To Period

12

Company Code

1000

The profit center, plan version, and output type (classic drilldown report) have default settings from the report definition. Analyze the data and check the report-report interface. a)

214

Analyze any data you wish.

© 2009 SAP AG. All rights reserved.

2009

For internal use by CSC only

You can enter drilldown reports directly. To include other report types, choose the Other Report Type icon.

AC612

Lesson: Reporting with Drilldown Reporting

Lesson Summary You should now be able to: • Define your own form-based drilldown reports

For internal use by CSC only

For internal use by CSC only

2009

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215

Unit Summary

AC612

Unit Summary You should now be able to: • Use a drilldown report • Define a drilldown report yourself • Define your own form-based drilldown reports

For internal use by CSC only

For internal use by CSC only

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AC612

Test Your Knowledge

Test Your Knowledge 1.

The new general ledger only has account-based and profit center-based standard reports. Determine whether this statement is true or false.

2.

True False

Profit Center Accounting has reports that were created with Report Painter / Report Writer, as well as form-based drilldown reports. Determine whether this statement is true or false.

□ □

2009

True False

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217

For internal use by CSC only

For internal use by CSC only

□ □

Test Your Knowledge

AC612

Answers 1.

The new general ledger only has account-based and profit center-based standard reports. Answer: False

2.

Profit Center Accounting has reports that were created with Report Painter / Report Writer, as well as form-based drilldown reports. Answer: True

218

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For internal use by CSC only

For internal use by CSC only

You can also use segment-based reports.

For internal use by CSC only

For internal use by CSC only

For internal use by CSC only

For internal use by CSC only

AC612

Course Summary

Course Summary You should now be able to: • •

For internal use by CSC only

For internal use by CSC only



Name the benefits of using the new General Ledger Accounting for Profit Center Accounting Set up Profit Center Accounting in SAP ERP Financials with the new General Ledger Accounting activated Create your own profit center reports in the new General Ledger Accounting

Related Information Recommended Follow-Up Activities • • • •

2009

Go through the exercises using IDES data or your own data Read the online documentation. Read the Implementation Guide (IMG). Read the Release Notes.

© 2009 SAP AG. All rights reserved.

219

Course Summary

AC612

For internal use by CSC only

For internal use by CSC only

220

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2009

Appendix 1 Special Cases for Profit Center Derivation

For internal use by CSC only

For internal use by CSC only

Figure 90: MM Goods Movement

The graphic illustrates how the system determines the profit center for an MM goods movement. The data in the MM document is posted in Profit Center Accounting to the profit center determined by the system. As you can see from the graphic, the profit center for an MM goods movement can be determined either dynamically or indirectly via the preceding document.

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AC612

Figure 91: Invoice Receipt

The graphic illustrates how the system determines the profit center for an MM invoice receipt. The data in the MM document is posted in Profit Center Accounting to the profit center determined by the system. When a goods receipt posting is made, the profit center is always determined indirectly via the preceding document.

Figure 92: SD Billing Document

The graphic illustrates how the system determines the profit center for a billing document. The data in the billing document is posted in Profit Center Accounting to the profit center determined by the system. For a billing document, the profit center is - with one exception - always determined indirectly via the preceding document.

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For internal use by CSC only

For internal use by CSC only

Appendix 1: Special Cases for Profit Center Derivation

AC612

Appendix 1: Special Cases for Profit Center Derivation

The exception to this rule is a billing document with valuated project stock. With this type of billing document, the profit center is determined dynamically from the WBS element contained in the actual billing document. With cross-company transactions, the sales order item always contains the supplying profit center. This profit center is used both for the internal settlement and the goods issue (see normal case in the graphic). For internal use by CSC only

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The profit center making the sale must be determined using a substitution when the customer billing document is created (see cross-company transaction in the graphic).

Appendix 1: Special Cases for Profit Center Derivation

AC612

For internal use by CSC only

For internal use by CSC only

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Feedback For internal use by CSC only

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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 suggestions for improvement, please record them in the appropriate place in the course evaluation.

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