Table of Contents

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