TAFI40 Financial Accounting Part IV
Overview of Controlling
- General Tasks of Controlling
- The Components of CO
- Integration
Overview of Controlling: Unit Objectives
At the conclusion of this unit, you will be able to:
- Explain the differences between Internal and External Accounting.
- Explain how CO helps manage a business, and use some standard CO reports.
- List the components of CO and explain their purpose.
- Explain the basic integration points between the components of CO.
- Explain the basic integration points between CO an other R/3 modules.
Section: Cost Center Accounting..................................................1
Overview of Controlling...........................................................2
Overview of Controlling: Contents.......................................................3
Overview of Controlling: Objectives ...................................................4
FI and CO: Standards versus Flexibility..........................................5
Reporting Requirements ......................................................................6
The Components of CO .................................................................7
CO Components ..............................................................................8
Cost & Revenue Element Accounting ...........................................9
Cost Center Accounting....................................................................10
Internal Orders...................................................................................11
Profitability Management:.....................................................................12
Aspects of Profitability Management.....................................................13
Typical Questions in Profitability Analysis .............................................14
Typical Questions in Profit Center Accounting.........................................15
Responsibility Accounting by Profit Center ............................................16
Integration Within CO - Value Flows (3).................................................17
Organizational Units ................................................................................18
Multiple Assignment...........................................................................19
Overview of Controlling: Summary .......................................................20
Master Data.............................................................................................21
Master Data: Contents.....................................................................22
Master Data: Objectives ..................................................................23
Master Data: Enterprise Scenario...................................................24
Master Data and Transaction Data.................................................25
The Chart of Accounts......................................................................26
The Cost Element.............................................................................27
Automatic Creation of Cost Elements...........................................28
Cost Center: Allocation Scenario .........................................................29
Cost Centers and the Standard Hierarchy..........................................30
Collective Processing........................................................................31
Activity Types....................................................................................32
Cost Center/Activity Type ..............................................................33
Statistical Key Figures ....................................................................34
Creating Time -Dependent Master Data..........................................35
Master Data Groups.........................................................................36
Master Data: Summary ....................................................................37
Exercises............................................................................................38
Solutions............................................................................................47
Event-Based Posting.............................................................................61
Event-Based Postings: Contents......................................................62
Event-Based Postings: Objectives ....................................................63
Event-based postings: Enterprise Scenario ....................................64
Event-based postings: Enterprise Scenario .......................................65
Document Number Assignment......................................................66
Event-Based Postings: Integration....................................................67
Account Assignment Logic - Posting to Cost Center................................68
Account Assignment Logic - Posting to Cost Center and Order.................69
Account Assignment Logic - Revenue Postings ............................................70
Default Account Assignments and Automatic Account Assignments ..........71
Automatic Commitment ............................................................................72
Reposting Costs and Revenues Manually..................................................73
Reposting Line Items ............................................................................74
Direct Activity Allocation.......................................................................75
Reposting Direct Activity Allocation.....................................................76
Event-Based Postings: Objectives ..............................................................77
Exercises.................................................................................................78
Solutions...................................................................................................83
Period-End Closing...................................................................................88
Period-End Closing: Contents ................................................................89
Period-End Closing: Objectives ................................................................90
Percentage Method ................................................................................91
Entering Statistical Key Figures.............................................................92
Periodic Reposting...................................................................................93
Comparison: Periodic Reposting and Distribution .................................94
Assessment............................................................................................95
Overview: Periodic Reposting, Distribution, and Assessment .......................96
Reversing and Reposting Segments...............................................................97
Manual Cost Allocation..................................................................................98
The Reconciliation Ledger...........................................................................99
Reconciliation Reports............................................................................100
Period lock .................................................................................................101
Period-End Closing: Summary ............................................................102
Exercises (Optional) ...........................................................................103
Solutions.............................................................................................111
Planning .................................................................................................125
Planning: Goals ................................................................................126
Versions in Controlling.........................................................................127
Copy Plan data and Actual data ............................................................128
Overview of Planning ...........................................................................129
Planning Statistical Key Figures .........................................................130
Primary Cost Planning .........................................................131
Activity Type Planning...........................................................132
Cost Allocation Methods in Planning ....................................133
Plan Activity Price Calculation ...............................................134
Planning: Summary ...............................................................135
Section: Internal Orders ...........................................................136
Overview............................................................................................137
Overview: Contents ...........................................................................138
Internal Orders: Objectives ..............................................................139
Internal Orders: Business Scenario.................................................140
Using Overhead Orders .................................................................141
Internal Orders as Internal Cost Objects.......................................142
Order Types ...................................................................................143
True Orders .....................................................................................144
Statistical Orders ............................................................................145
Internal Order with Revenues - producing company...........................146
Accrual Orders ..............................................................................147
Overview: Summary .....................................................................148
Master Data.................................................................................149
Master Data: Contents.....................................................................150
Master Data: Objectives ................................................................151
Master Data Maintenance.................................................................152
Screen Layouts................................................................................153
Status Management for Overhead Orders......................................154
User Status..................................................................................155
Order Groups...................................................................................156
Event-Based Postings Through Integration....................................157
Postings to True and Statistical Orders ............................................158
Master Data: Summary ...............................................................159
Exercises.......................................................................................160
Solutions......................................................................................164
Period-End Closing.......................................................................172
Period-End Closing: Contents ...................................................173
Period-End Closing: Objectives .................................................174
Period-End Closing: Overview.....................................................175
Overhead Costs (1) .....................................................................176
Overhead Costs (2) ....................................................................177
Other Periodic Cost Postings.....................................................178
Debit via Periodic Cost Allocation .............................................179
Order Credit via Periodic Reposting ..........................................180
Settlement: Overview..............................................................181
Defining Order Settlement ......................................................182
Settlement of Order Costs ......................................................183
Customizing the Allocation Structures .....................................184
Settlement with Source Structure ............................................185
Customizing: Source Structure ..............................................186
Defining Settlement with Source Structure ..............................187
Customizing: PA Transfer Structure .........................................188
Period-End Closing: Summary (1)............................................189
Period-End Closing: Summary (2)............................................190
Exercises..............................................................................191
Solutions..............................................................................193
Section: Profit Center Accounting............................................197
Profit Center Analysis - Overview..............................................198
Profit Center Analysis: Overview: Objectives............................199
Flows of Actual Values in Profit Center Accounting...................200
Objects in Profitability Management........................................201
Controlling Area Settings for Profit Center Accounting (1) .........202
The Profit Center Structure ....................................................203
The Profit Center Standard Hierarchy.......................................204
Profit Center - Master Data ...................................................205
Profit Center - The Dummy Profit Center..................................206
Accounts in Profit Center Accounting......................................207
Profit Center Assignments ....................................................208
Assignment of Controlling Objects .........................................209
Assignment Through Substitution...........................................210
Monitoring Assignments .......................................................211
Balance Sheet Items in PCA ................................................212
Standard Reports..................................................................213
Profit Center Analysis - Overview: Summary ............................214
Section: Special Purpose Ledger............................................215
Introduction..........................................................................216
Introduction: Contents...........................................................217
Goals ................................................................................218
Objectives............................................................................219
Additional Objectives............................................................220
Additional Objectives (1) .....................................................221
Overview Diagram ..............................................................222
Main Business Scenario (1) ................................................223
FI-SL: Special Reporting Requirements ..................................224
FI-SL Special Reporting Requirements: Contents ..................225
FI-SL: Special Reporting Requirements: Objectives...............226
FI-SL Information Processing..............................................227
Standard Ledgers and Special Purpose Ledgers.....................228
SAP Structures and Customer-Defined Structures .................229
Integration...........................................................................230
Special Requirements 1 .......................................................231
Special Requirements 2 ......................................................232
Special Requirements 3 .......................................................233
Special Requirements 4 ......................................................234
Derivation of Functional Areas .............................................235
FI-SL: Special Reporting Requirements: Summary ................236
Characteristics and Key Figures .............................................237
Characteristics and Key Figures: Contents...............................238
Characteristics and Key Figures: Contents.............................239
Characteristics and Key Figures: Business Scenario .............240
Characteristics and Key Figures: Overview.............................241
The Coding Block.................................................................242
Additional Fields..................................................................243
Alternative Solutions............................................................244
Maintaining the Coding Block..............................................245
User-Defined Coding Block..................................................246
Key Figures.....................................................................247
Characteristics And Key Figures: Summary .......................248
Exercise Data Sheet.........................................................249
Exercises........................................................................251
Solutions..........................................................................254
Defining the Table Requirements..........................................256
Defining the Table Requirements:Contents ..........................257
Defining the Table Requirements: Objectives .......................258
Defining the Table Requirements: Business Scenario ..........259
Defining the Table Requirements: Overview...........................260
New Characteristic in FI-SL Tables ...................................261
FI-SL Table Group ............................................................262
Grouping Characteristics in Tables......................................263
Number of Database Records...........................................264
Summary Table: Actual Balances.....................................265
Summary Table: Object and Partner ...............................266
Summary Table: Plan Balances.......................................267
Transaction Attributes.....................................................268
Actual Line Item Table ...................................................269
Plan Line Item Table ........................................................270
Table Group Definition (1) .................................................271
Saving Table Groups.........................................................272
Installation: Components ..................................................273
Installation: Generating GLU1............................................274
Installation: Activating Tables.............................................275
SIMPLY PUT: Create a Special Ledger Table ......................276
Defining the Table Requirements: Summary .........................277
Exercises........................................................................278
Solutions.........................................................................280
Setting up the FI-SL Environment .....................................282
Setting up the FI-SL Environment: Contents.......................283
Setting up the FI-SL Environment: Objectives......................284
Setting up the FI-SL Environment: Business Scenario ........285
Setting up the FI-SL Environment: Overview..........................286
Transferring Data to Special Purpose Ledger.........................287
Organizing Data in Special Purpose Ledger.........................288
Interface Postings To FI-SL................................................289
Parallel Ledger Update .....................................................290
Structure of Special Purpose Ledger...................................291
Ledger Master Data (1).......................................................292
Ledger Structure................................................................293
Ledger Master Data (2).......................................................294
Currency and Quantity Combinations...................................295
Configuring The Ledger......................................................296
Procedure........................................................................297
Local Ledgers and Global Ledgers .....................................298
Operating, Country, & Corporate Chart of Accounts..............299
Company Code ? Ledger...................................................300
FI-SL User-Defined Period Assignment................................301
Data Volume and Performance (Periods)..............................302
Flexible Data Transfer ......................................................303
Activity Groups................................................................304
Selective Update of Characteristics ..................................305
Field Movements and Summarization................................306
Ledger Selection ............................................................307
Line Item Tables .............................................................308
Line Item Summary ........................................................309
FI-SL Customizing Tools 1................................................310
Control Report ...............................................................311
Diagnosis Tool: Posting Test............................................312
Interactive Graphic Maintenance........................................313
SIMPLY PUT: Creating a Ledger (1)..................................314
SIMPLY PUT: Creating a Ledger (2)....................................315
Setting up the FI-SL Environment: Summary .....................316
Exercises.......................................................................317
Solutions.......................................................................321
Through Postings and Adjustments ..................................326
Through Postings and Adjustments: Contents ...................327
Through Postings and Adjustments: Business Scenario ....328
Through Postings and Adjustments: Overview....................329
FI-SL Update Example ...................................................330
Master Data Validation for FI-SL Postings.........................331
Adjustment Postings in FI-SL...........................................332
Entering Documents: Document Header 1 ........................333
Document Types for FI-SL Transactions ..........................334
Versions.......................................................................335
User Table ....................................................................336
Entering Documents: Document Header 2 ........................337
Entering Documents: Document Line................................338
Document Display ........................................................339
Summary Record Display (1-3) .......................................340
Summary Record Display (Total).....................................341
Ledger Comparison.........................................................342
Transfer Postings...........................................................343
Through Postings and Adjustments: Summary ................344
Exercises......................................................................345
Solutions......................................................................351
Validations, Substitutions and Rules ..............................357
Validations, Substitutions and Rules: Contents................358
Validations, Substitutions and Rules: Objectives...............359
Validations, Substitutions and Rules: Business Scenario .....360
Validations, Substitutions and Rules: Overview..................361
Validation and Substitution Examples ..............................362
Example of a Validation ..................................................363
Example of a Substitution................................................364
Procedure.....................................................................365
User Tables in Validations and Substitutions ..................366
FI-SL: Direct Data Entry ...............................................367
Validation: Callup Points / Callup Point 1 .......................368
Validation: Callup Points / Callup Point 2 .......................369
Operands and Operators ..............................................370
Validations & Substitutions: Field Comparison................371
Validations & Substitutions: How to Use Rules ...............372
Validations & Substitutions: User Exits ..........................373
Formula Builder............................................................374
Validations: Maintenance..............................................375
Substitution: Maintenance.............................................376
Activation.....................................................................377
Validations, Substitutions & Rules: Summary ................378
Sets and Variables ......................................................379
Sets and Variables: Contents .......................................380
Sets and Variables: Objectives .....................................381
Sets and Variables: Business Scenario...........................382
Sets and Variables: Overview.........................................383
Using Sets..................................................................384
Basic Set ....................................................................385
Single Set....................................................................386
Set Definition: Basic and Single Sets..............................387
Components ..............................................................388
Basic Set or Single-Dimension Set...............................389
Basic Set (cont.) .........................................................390
Defining Single Sets.....................................................391
Defining Single Sets: Example ....................................392
Defining Single Sets: Basic Entries ..............................393
Multi Set ...................................................................394
Multi Set: Basic Entries ..............................................395
Sequence (1) .............................................................396
Sequence (2) .............................................................397
Variables: Example Usage...........................................398
Value Variables .........................................................399
Value Variable in Basic Set .........................................400
Formula Variable ........................................................401
Variables for Groups (Set Variables)..............................402
Set Variables (Part 1) ................................................403
Set Variables (Part 2) ................................................404
Set Variables .............................................................405
Sets and Variables: Summary .....................................406
Exercises...................................................................407
Solutions....................................................................410
Section: Report Painter................................................414
Report Painter.............................................................415
Report Painter: Contents..............................................416
Report Painter: Objectives ...........................................417
Report Painter: Business Scenario ...............................418
Report Painter: Overview...............................................419
Reporting Structure in SAP..........................................420
Report Painter Components ........................................421
Library .......................................................................422
Characteristics ...........................................................423
Basic Key Figures.......................................................424
Key Figures...............................................................425
Rows and Columns....................................................426
Entering Report Rows ................................................427
Entering Report Columns (1)......................................428
Entering Report Columns (2)......................................429
Entering Report Columns (3)......................................430
Formula (1) .............................................................431
Formula (2) .............................................................432
General Data Selection (1)........................................433
General Data Selection (2)........................................434
Exploding Report Rows............................................435
Report Texts...........................................................436
Special Text Variables ............................................437
Processing Report Groups.......................................438
Extract Management...............................................439
Report Groups: Output............................................440
Report Painter: Summary .......................................441
Exercises..............................................................442
Solutions...............................................................445
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