Table of Contents

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Introduction
13
Target Group
13
Objective and Content
14
Universal Parallel Accounting and the Future of Margin Analysis
15
The Purpose and Motivation Behind UPA
16
Key Features of UPA
16
Business Scenarios Enabled by UPA
16
Implications for Core Finance Processes
17
Acknowledgments
18
1 Introduction to Profitability Analysis
19
1.1 Purpose of Profitability Analysis
19
1.2 Profitability Concepts
21
1.2.1 Profitability Segments
21
1.2.2 Characteristics
24
1.2.3 Value Fields
26
1.3 Types of Profitability Analysis
27
1.3.1 Margin Analysis (Account-Based Profitability Analysis)
27
1.3.2 Costing-Based Profitability Analysis
30
1.3.3 Comparison of Profitability Analysis Types
34
1.4 Technical Setup
36
1.4.1 Technical Setup of Costing-Based Profitability Analysis
36
1.4.2 Technical Setup of Margin Analysis
37
1.5 Summary
38
2 Configuring the Operating Concern and Basic Settings for Profitability Analysis
41
2.1 Creating the Operating Concern
41
2.1.1 Assign a Controlling Area to the Operating Concern
41
2.1.2 Create Operating Concern
42
2.1.3 Maintain Further Settings for the Operating Concern
43
2.1.4 Define Operating Concern Currency
45
2.1.5 Assign Value Fields to Operating Concern
48
2.2 Activating Profitability Analysis
52
2.3 Currencies in the Operating Concern
54
2.4 Creating an Extension Ledger for Profitability Analysis
56
2.5 Creating Number Ranges for Profitability Analysis
59
2.6 Assigning Versions to the Operating Concern
62
2.7 Setting the Operating Concern
65
2.8 Transporting the Operating Concern
66
2.9 Summary
69
3 Configuring Characteristics
71
3.1 Characteristics
73
3.1.1 Creating, Changing, and Updating Characteristics
73
3.1.2 Creating a Characteristic from an SAP Table
76
3.1.3 Creating Characteristics with Your Own Value Maintenance
80
3.1.4 Creating Characteristics Without Value Maintenance
83
3.1.5 Creating Characteristics with Reference to Existing Values
86
3.1.6 Assigning Characteristics to the Operating Concern
88
3.1.7 Maintaining Characteristic Values
91
3.2 Characteristics Derivations
92
3.2.1 Creating Characteristic Derivations with Derivation Rules
92
3.2.2 Creating Characteristic Derivations with Table Lookup
98
3.2.3 Creating Characteristic Derivations with Moves
103
3.2.4 Creating Characteristic Derivations to Clear Fields
109
3.2.5 Creating Characteristic Derivations with Enhancements
112
3.2.6 Sequence of Characteristic Derivation Rules
113
3.2.7 Derivation Analysis
116
3.2.8 Realignment of Characteristics
119
3.3 Summary
126
4 Value Flows of Margin Analysis
127
4.1 Predictive Accounting
128
4.1.1 Predictive Accounting: Incoming Sales Order
128
4.1.2 Predictive Accounting Commitment Management
138
4.2 Billing Data Transfer
141
4.2.1 Price Determination in the Sales Order
141
4.2.2 Create Sales Order
142
4.2.3 Account Determination
145
4.2.4 Activate Transfer of Statistical Sales Conditions
147
4.2.5 Create Billing Document
147
4.2.6 Review Accounting Documents
148
4.3 Costs of Goods Manufactured in Margin Analysis
150
4.4 Splitting the Cost of Goods Sold
151
4.5 Variance Calculation
159
4.5.1 Production Order
161
4.5.2 Define Variance Categories
164
4.5.3 Create General Ledger Accounts for Variance Split
168
4.5.4 Check Production Order
172
4.6 Order Settlement
178
4.7 Overhead Allocation
187
4.7.1 Advantages of Universal Allocations
187
4.7.2 Types of Cost Centers
188
4.7.3 Create an Overhead Allocation Cycle
189
4.7.4 Execute the Overhead Allocation Cycle
196
4.8 Direct Account Assignment
198
4.9 Top-Down Distribution
202
4.10 Summary
208
5 Costing-Based Profitability Analysis
209
5.1 Value Fields
212
5.2 Quantity Fields
216
5.3 Assigning Value Fields and Quantity Fields to the Operating Concern
218
5.4 Transferring Incoming Sales Orders
218
5.5 Transferring Quantity Fields
223
5.6 Billing Data Transfer
230
5.6.1 Transferring Cost of Goods Sold
230
5.6.2 Assigning Value Fields to Pricing Conditions
232
5.6.3 Assigning Quantity Fields to Quantities
235
5.6.4 Reviewing Profitability Document
238
5.6.5 Resetting Value and Quantity Fields for Credit and Debit Memos
240
5.7 Costs of Goods Manufactured
246
5.8 Cost of Goods Sold Transfer and Split
249
5.8.1 Defining Valuation Strategies
253
5.8.2 Setting Up Valuations Using Material Cost Estimates
256
5.9 Variance Calculation
269
5.9.1 Cost Center Types
269
5.9.2 Variance Calculation and Settlement of Process Order
272
5.10 Cost Center Assessment
276
5.11 Direct Account Assignment
277
5.12 Summary
283
6 Planning
285
6.1 Planning in Margin Analysis
286
6.2 Sales Planning
289
6.3 Cost of Goods Sold Planning
293
6.4 Overhead Cost Planning
294
6.5 Summary
294
7 Reporting
295
7.1 Profitability Analysis Reporting Basics
295
7.2 Predictive Accounting
298
7.2.1 Displaying Predictive Documents
298
7.2.2 Displaying the Profit and Loss and Balance Sheet Report
299
7.2.3 Monitoring Predictive Accounting
303
7.2.4 Incoming Sales Order Report
305
7.3 Showing Line Items for Margin Analysis
312
7.4 Profitability Analysis Reporting
317
7.4.1 Gross Margin
317
7.4.2 Sales Accounting Overview
319
7.4.3 Product Profitability with Production Variances
320
7.4.4 Profit and Loss Statements
321
7.4.5 Market Segments Actual
323
7.4.6 Report Writer
324
7.5 Other Reporting Possibilities with Development
324
7.5.1 ABAP Reports
324
7.5.2 Core Data Services Views
325
7.5.3 SAP Datasphere
326
7.5.4 SAP Business Technology Platform
327
7.6 Summary
328
A Changes to the Data Model
331
B Additional Sources of Information
333
C The Author
335
Index
337