Controlling with SAP ERP: Business User Guide

... Preface ... 17

... A Practical Guide to Controlling with SAP ... 20

... Acknowledgments ... 25

1 ... Introduction ... 27

1.1 ... Basic Controlling Functions ... 31

1.2 ... Essential Record-Keeping Functions ... 37

1.3 ... Managing Close and Valuation Processes ... 43

1.4 ... Preparing Budgets and Planning ... 46

1.5 ... Process Analysis and Internal Controls ... 50

1.6 ... Summary ... 52

2 ... Reporting ... 53

2.1 ... Cost Center Line Items ... 54

2.2 ... Order Line Items ... 67

2.3 ... Product Costs: Itemization ... 71

2.4 ... Classic Reports for Product Cost Reporting ... 72

2.5 ... Product Costs: Cost Objects ... 76

2.6 ... Material Ledger/Actual Costing ... 84

2.7 ... Profitability Analysis Reports ... 88

2.8 ... Summary ... 95

3 ... Master Data Owned by Controlling ... 97

3.1 ... How to Set Up Cost Centers ... 98

3.2 ... Internal Orders ... 118

3.3 ... Statistical Key Figures ... 128

3.4 ... Activity Types ... 131

3.5 ... Secondary Cost Elements ... 138

3.6 ... Product Cost Collectors ... 144

3.7 ... Cost Object Hierarchies ... 146

3.8 ... Maintenance Issues ... 148

3.9 ... Change Requests for a SOX-Compliant Master Data Process ... 153

3.10 ... Summary ... 156

4 ... Master Data for Which Controlling Is a Stakeholder ... 159

4.1 ... Material Masters ... 161

4.2 ... Customer Masters ... 172

4.3 ... Bills of Material ... 174

4.4 ... Routings ... 184

4.5 ... Work Centers and Resources ... 190

4.6 ... Procurement Alternatives and Mixed Costing ... 192

4.7 ... Projects ... 196

4.8 ... Investment Programs ... 199

4.9 ... Primary Cost Elements and Profit and Loss Accounts ... 202

4.10 ... Setting Prices for Product Costing ... 209

4.11 ... Summary ... 216

5 ... Planning and Budgeting ... 217

5.1 ... Complete Sales Plan in a Manufacturing Environment ... 219

5.2 ... Planning and Budgeting for Investment Programs ... 273

5.3 ... Summary ... 285

6 ... Actual Postings ... 287

6.1 ... Integrated Process Flows: Buy, Make, and Sell ... 287

6.2 ... Distribution of Usage Variances ... 320

6.3 ... Integrated Process Flows: Other Logistics Scenarios ... 326

6.4 ... Corrections or Adjustment Postings ... 350

6.5 ... Cross-Company Postings ... 357

6.6 ... Summary ... 362

7 ... Period Close ... 363

7.1 ... Allocations ... 364

7.2 ... Calculations and Settlement ... 396

7.3 ... Multilevel Actual Costing in the Material Ledger ... 414

7.4 ... CO-PA Processes ... 428

7.5 ... Summary ... 433

8 ... Reporting in SAP BW and SAP BusinessObjects ... 435

8.1 ... Reporting on Large Data Volumes in SAP ERP ... 436

8.2 ... How to Decide Whether You Need SAP BW for Reporting ... 445

8.3 ... Cost Center Reporting in SAP BW ... 464

8.4 ... Reporting with SAP BusinessObjects Tools ... 471

8.5 ... Summary ... 480

9 ... Master Data in a Multisystem/Shared Service Environment ... 481

9.1 ... Change Requests in SAP ERP ... 484

9.2 ... New Solutions for Handling Master Data in a Multisystem Environment ... 490

9.3 ... Governance Requirements for Master Data ... 503

9.4 ... Creating Change Requests in a Shared Service Center ... 509

9.5 ... Summary ... 512

10 ... Planning Using SAP BW Technologies ... 513

10.1 ... Planning Applications in SAP ERP ... 515

10.2 ... Planning Applications in SAP BW ... 519

10.3 ... Summary ... 536

11 ... Allocations Using SAP Profitability and Cost Management ... 537

11.1 ... Template Allocations in SAP ERP ... 540

11.2 ... Allocations in SAP PCM ... 549

11.3 ... Customer Value Analysis Using SAP PCM ... 561

11.4 ... Summary ... 565

12 ... Period Close Using the SAP Financial Closing Cockpit ... 567

12.1 ... New Options for Accelerating the Period Close ... 568

12.2 ... Closing Tasks in Multiple Systems ... 600

12.3 ... Transparency within the Close ... 604

12.4 ... Summary ... 607