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AC040 Cost Management and Controlling

AC040
Cost Management
and Controlling

SAP AG 1999

Copyright

Copyright 1999 SAP AG. All rights reserved.


Neither this training manual nor any part thereof may
be copied or reproduced in any form or by any means,
or translated into another language, without the prior
consent of SAP AG. The information contained in this
document is subject to change and supplement without
prior notice.
All rights reserved.

Controlling
Level 3

Level 2

AC412
2 days
Cost Center
Accounting:
Extended Functionality
AC410
Cost Center
Accounting

3 days

AC415

Overhead Orders
AC420

AC040

2 days

2 days

Activity Based Costing

5 days

AC510
3 days
Cost Object Controlling
for Products

Cost Management
and Controlling
AC505

3 days

Product Cost Planning


AC605

5 days

Profitability Analysis
AC610
Profit Center
Accounting

2 days

AC615
2 days
Executive Information
System (EIS) 1 Reporting

AC515
3 days
Cost Object Controlling
for Sales Orders
AC530
2 days
Actual Costing /
Material Ledger
AC650

2 days

Transfer Prices
AC620
2 days
Executive Information
System (EIS) - Setting
up the System

AC625
1 day
Executive Information
System (EIS) 3 Business Planning

Prerequisites:

Recommended:
SAP20 - SAP R/3 Overview
Basic knowledge and experience in
Cost and Managerail Accounting
Working knowledge of the Windows operating environment

Target Group

Implementation Project
Managers, Project Team
Leaders and Project Team
Members who have the
appropriate background in
Managerial Accounting
Managers and Cost accountants
who have a need to know how
R/3 Controlling (CO) can
support their business needs

Introduction

Unit Contents:
Course Goals
Course Objectives
Course Contents
Course Overview Diagram
Main Business Scenario

Course Goals

This course will enable you to:


Understand the components of the R/3
Controlling (CO) module
Understand the Integration between CO and
other R/3 modules
Understand the various Costing Options that are
used in CO
Decide which R/3 tools to use within your
business depending on the chosen Costing
Options
Understand the SAP terminology and vocabulary
Clarify and prepare for additional training needs

Course Objectives
At the conclusion of this course, you should be
able to:
Execute core CO functionality
Identify which components of CO are used to
address different business requirements
Show and explain the integration within CO
Show and explain the integration between CO and
other R/3 modules
Explain SAP terminology and vocabulary
Define various Costing Options and explain the
differences between them
Decide which R/3 CO tools to use in given
business situations

Course Contents
Preface
Unit 1

Introduction

Unit 2

Navigation

Unit 3

Overview Of Controlling

Unit 4

Reflecting Your Business Unit 9


In CO

Period-End Postings
In CO

Unit 5

Reporting Tools

Unit 10

AcceleratedSAP

Unit 6

Planning And Plan


Integration

Unit 11

Course Review

Exercises
Solutions

Unit 7

Postings To CO From
Other Modules

Unit 8

Event-Based Postings
In CO

Course Overview Diagram

HR

+ABC

$
t

Planning and
Plan Integration

MM

FI

SD AA

CO
$$

Postings to CO
From Other Modules

CO

12

Event-Based
Postings in CO

Reporting Tools

AC040
OM PC Profit
Reflecting Your
Business in CO

1
12
OM PC Profit
FI
CO
Period-End
Postings in CO

INT EXT
OM PC Profit
FI MM HR AA SD

Which
Button?
AcceleratedSAP

Overview of CO
Getting Started

Course Review

Main Business Scenario


You work in your companys cost accounting
department. The company has recently
implemented a number of the R/3 application
components, including FI and CO.
You have been temporarily assigned to a special
project having a dual purpose. First, as a form of
quality review, you are being asked to analyze
how effectively CO is meeting your companys
management accounting requirements. And, in
conjunction with this, the newly engaged CPA
audit firm is conducting an operational review to
learn about your companys business. You have
been asked to serve as a liaison for their review.
This assignment will require your involvement in
all aspects of CO. Since you have no experience
with the R/3 CO component, your initial priority
will be to learn about COs capabilities.

Navigation

Contents:
Basic features
User-specific settings

Navigation: Unit Objectives

At the conclusion of this unit you will be able to:


Identify the elements of a typical window
Navigate in the system
Make personal system settings

Navigation: Business Scenario

New users need to familiarize themselves with the


screens in the R/3 System and define their
personal default settings

Logging on to the R/3 System


User

System

Help

SAP R/3
Log off

New password

Client
User
Password

Language

iwdf4042 OVR

Screen Elements
Command field
Menu

Edit

Favorites

Menu bar
Extras

System

Standard toolbar
Options

Help

Title bar

System function name : Activity


Status setzen

Application toolbar

Input field

Input field

Overview

Tab

1st selection
2nd selection
3rd selection
4th selection

Radio button

Green light; positive


Yellow light; neutral

5th selection
Display

This screen is made


up of various screen
elements. It does not
exist in the system.

Change

1st selection

Execute

Message

2nd selection

3rd selection

Checkboxes

Pushbutton
I42 (1) (400)

iwdf4042

INS

Status bar

SAP Easy Access - Standard


Menu

Edit

Favorites

Extras

System

Help

SAP Easy Access


Other menu

Create menu

Assign users

Documentation

Favorites
Accounts receivable
Create FD01
Change FD02
Display FD03
Inbox
Accounts payable
SAP standard menu
Office
Logistics
Accounting
Human Resources
PPMDT - Managers Desktop
Personnel management
Time management
Payroll accounting
Training and events
Organizational management
Travel management
Information system
Information Systems
Tools
I42 (1) (400)

iwdf4042

INS

Selecting Functions...
Menu

Edit

Favorites

Extras

System

Help

Create session

SAP Easy Access


Other menu

End session
User profile
Services

Favorites

Utilities

SAP standard menu

List

Create menu

Assign users

Documentation

Workflow
Links

using
Favorites or the
tree structure

Private notes
Own spool requests
Own jobs
Short messages
Status...
Log off

using the menu path

/nFD03
using the technical name
(transaction codes)

Role-Based User Menu


Menu

Edit

Favorites

Extras

System

Help

SAP Easy Access


Other menu

Create menu

Assign users

Documentation

Favorites
User menu
Schedule Manager
Information system
Closing
Account master data
Create
Change
Display
Display changes
Block / unblock
Set deletion flag
Confirmation of change
Compare
Maintain centrally
Account balances and account items
Entry
Payment and clearing
Editing options

I42 (1) (400)

iwdf4042

INS

Field Help - F1, F4


Display Customer: Initial Screen

Display Customer: Initial Screen

Display Customer: Initial Screen

F1

Customer

1000

Company code

1000

Becker Berlin

IDES

F4
Restrict Value Range
Restrictions

Help - Display Customer: Initial Screen


Customer account number
A unique key is used to clearly identify the customer
within the SAP system.
Procedure
When creating a customer master record, the user
either enters the account number of the customer or
has the system determine the number when the
record is saved, depending on the type of number
assignment used..

Customer
Company code
Company name
City
Currency
Restrict number to

No restriction

Possible
entries

Hit list

Application help

Technical info

Message

FD03

iwdf4042

INS

SAP Online Help


Menu

Edit

Favorites

Extras

System

Help
Application help
SAP library
Glossary
Release notes
SAPNet
Feedback
Settings...

SAP Library
Getting started
Release notes
Basis
Service
Cross-Application Components
Financials
Human Resources
Logistics
Copyright and Conventions

SAP Library

System Functions - Services

Menu

Edit

Favorites

Extras

System

Help

Create session

SAP Easy Access


Other menu

End session
User profile
Services

Reporting

Favorites

Utilities

Quick Viewer

SAP standard menu

List

Output controller

Workflow

Table maintenance

Links

Batch input

Private notes

Fast entry

Own spool requests

Direct input

Own jobs

CATT

Short messages

Jobs

Status...

Queue

Log off

SAP Service
Appointment calendar
Business Workplace

Documentation

System Functions - User Profile


User

Edit

Goto

System

Help

Maintaining your user profile

User
Last changed by
Address

MUSTER
ADMIN

Defaults

01.01.2000 12:00:00

Status Saved

Parameters

Start menu
Logon language
Output controller

Decimal notation
1.234.567,89
1,234,567.89
1 234 567,89

Output immediately
Delete after output

Date format
DD.MM.YYYY

Personal timezone

MM/DD/YYYY
MM-DD-YYYY
YYYY.MM.DD

CATT

YYYY/MM/DD
I42 (1) (400)

iwdf4042

INS

Table Settings - Example

Parameters

Value

Text
Sales order type
Company code
Processing group
Bank key

Table Settings
Choose Variants
Current setting

My variant

Standard setting

Basic setting

Maintain Variants
Variant
Use as standard setting
Create
Delete

Save

Administrator

Personalizing the Frontend


Sales document

Edit

Goto

Environment

System

Help

Create Sales Order: Initial Screen


Create with reference

Sales

Item overview

Sales document
Besteller

Edit

Goto

Environment

System

Help

Create Sales Order: Initial Screen


Order type

Create with reference

Organizational data
Sales organization
Distribution channel

Frankfurt sales organization

Sales

Item overview

Ordering party

...
... and
and with
with GuiXT
GuiXT
Distribution channel

Division

Final customer sales

Sales office

Sold for resale

Sales group
Order type
Standard order
Rush order

R/3
R/3 Standard
Standard ...
...

Returns
Free of charge

Remember ...
Advertising articles 471199 and 471299 (valid until end of May)
Product 34611 must be replaced by product 34611_S!!!

Navigation: Unit Summary

You are now able to:


Identify the elements of a typical window
Navigate in the system
Make personal system settings

Overview Of Controlling

Unit Contents:
General Tasks of Controlling (CO)
The Components of CO
Integration
Transfer Price Concept in R/3

Overview Of Controlling: Unit Objectives

At the conclusion of this unit, you will be able to:


Explain the differences between Financial and
Managerial 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
and other R/3 modules.
Explain the Transfer Price Concept in R/3.

You Are Here!

HR

+ABC

$
t

Planning and
Plan Integration

MM

FI

SD AA

CO
$$

Postings to CO
From Other Modules

CO

12

Event-Based
Postings in CO

Reporting Tools

AC040
OM PC Profit
Reflecting Your
Business in CO

1
12
OM PC Profit
FI
CO
Period-End
Postings in CO

INT EXT
OM PC Profit
FI MM HR AA SD

Which
Button?
AcceleratedSAP

Overview of CO
Navigation

Course Review

Overview Of Controlling: Business Scenario

Your initial focus is to gain an understanding


of the purpose of CO, and how FI and CO work
together to provide both financial and
management information.
You learn that CO has several different major
components, each having a particular purpose.
You also learn that these different components
are integrated with each other, as well as with
other R/3 components.

General Tasks of Controlling

At the conclusion of this topic, you will be able to:


Explain the differences between Financial and
Managerial Accounting within the R/3 System.
Explain some of the ways in which CO can help to
manage a business.

Architecture of SAP Financials


Architecture of SAP Financials
EC

Enterprise
Controlling
Profit Center

TR

Management Business
Consolidation Planning

FI

CO

TREASURY

FINANCIAL
ACCOUNTING

CONTROLLING

Cash
Treasury
Funds

G/L
Receivables /
Payables
Assets

Cost
Management
Profitability
Management

FI
IM

EIS

SAP AG 1999

Investment Management

FI and CO: Standards versus Flexibility


FI and CO: Standards versus Flexibility
ECPCA

FI

Controlling

Financial
Financial
Accounting
Accounting

SAP AG 1999

Internal Accounting
Cost Accounting
Managerial Accounting
Management Accounting
Different Valuations
Flexibility

Tax
audit

Profit Center Accounting

CO

External Accounting
Financial Statements
Legal Requirements
Standards

Reporting Requirements
Reporting Requirements

External reporting

Financial Accounting

Balance
Sheet

Profit &
loss
(P&L)

Internal
reporting
Managerial Accounting

SAP AG 1999

Product
cost
reports

Cash
flow
statement Retained
earnings

Cost
center
reports
Profit
center
reports

Contribution
margins

Controlling Architecture
Controlling Architecture
CO
PA

CO
PC

Overhead
Cost Controlling

Product Cost
Controlling
Material
Valuation

Process
Cost
Center

Internal
Order

Production
Material Labor OH Process
Order

Cost
Cost Element
Element Accounting
Accounting

FI

HR

WIP

Asset
Financial
Financial
Accounting
Accounting
Human
Resources

SAP AG 1999

Procure

Produce

Stock

Move Stock

ECPCA

P ro fit C e n te r A c c o u n tin g

CO
OM

Profitability
segment

Profitability
Analysis

Revenue

Sell, Bill

Introduction to the Controlling Method


Introduction to the Controlling Method

Typical Controlling Activities

Cost allocation according to source of costs

SAP AG 1999

Overhead
Cost Controlling

Product Cost
Controlling

Profitability
Analysis

Cost Center
Accounting

Product Cost
Planning

Actual contribution
margins by market
segments

Activity-Based
Costing

Cost Object
Controlling

Sales and
Profit Planning

Internal Orders

Multilevel
Actual Costing

The Components of Controlling

At the conclusion of this topic, you will be able to:


List the components of CO.
Explain the basic purpose of each of these
components.

The Components of CO
The Components of CO
Cost and Revenue Element
Accounting
Overhead Cost Controlling:

Cost Center Accounting

Internal Orders

Activity-Based Costing

Product Cost Controlling:

Product Cost Planning

Cost Object Controlling

Actual Costing/ Material Ledger

Profitability Management

Profitability Analysis

Profit Center Accounting

CO Components
CO Components
How profitable are individual
market segments?

Profitability Analysis

CO
OM

Overhead Cost Controlling

How can we reduce our overhead?


Are the responsibility areas working
efficiently?
How high are the costs of organizational
activities? Are they within their budgets?

CO
PC

What are the


manufacturing
costs of a
product?

How can we optimize our internal


business processes?
CO
CEL

Cost & Revenue Element Accounting


What costs occur within our organization?
SAP AG 1999

Product Cost
Controlling

ECPCA

Profit Center Accounting

CO
PA

How profitable
are individual
enterprise areas?

Cost & Revenue Element Accounting


Cost & Revenue Element Accounting

FI

Cost &
Revenue
Element
Accounting

AA

MM

Answers
the
question:

Overhead Cost Controlling


Internal
Order
Cost Center
Business
Process

Product Cost
Controlling

SD

HR

Which costs
were
incurred?

Cost
Object
CO

Profitability
Analysis

Profitability
segment

SAP AG 1999

Profit
Center
Accounting

Profit
Center

Overhead Cost Controlling (CO-OM)

Overhead Cost Controlling:

Cost Center Accounting

Internal Orders

Activity-Based Costing

Cost Center Accounting

Cost Center Accounting


H1

H2100
H2100
Portugal

IDES Europe

H2000
H2000
UK

H1000
H1000

H2300
H2300
Spain

Germany
H1010
Corporate

H1200

H1110

H1120

Executive
Board

Corporate
Services

1110
Executive
Board

1000
Corporate
Services
1200
Canteen
1210
Telephone
1220
Motor Pool
1230
Power

H1400

Finance &
Administration

Technical
Department

H1210

H1220

H1230

Admin.

Human
Resources

Purchasing

2100
Finance &
Admin.

2200
Human
Resources

2300
Purchasing

H1300
Sales &
Marketing

Internal Orders
Internal Orders

FI

MM

CO

Internal Orders
Overhead
orders

Investment
orders

Accrual
orders

Orders with
revenues
Revenues

Profitabil. segment

Costs

G/L account

Order

G/L Account

Profitabil. segment

Cost center

Profitabil. segment

Cost center

Asset

Sales order

Project

Project

Billing element

Cost Functions

Orders with revenues

To any receiver

SAP AG 1999

Model of Activity-Based Costing

Processes

Processes

Processes

ABC
-P C
CO

Products

CO
-P
A

CO-ABC

CO-CCA

Product Groups
Customers
Distribution Channels
...

Product Cost Controlling (CO-PC)

Product Cost Controlling

Product Cost Planning

Cost Object Controlling

Actual Costing / Material Ledger

Product Cost Controlling - Overview


Product Cost Planning

Cost Object Controlling

Actual Costing /
Material Ledger

Quantity Structure:
PP Master Data

Preliminary Costing,
Simultaneous Costing

Quantity Structure:
Material movements

BOM

Routing
Planned
costs,
Actual
costs

Value Structure
Prices for Materials
Prices for Activities
Prices for Processes
Overhead

Order
Material $
$
Labor
Overhead $
Process $
Total
...

Final Costing
Period-End Closing
Work in process
Scrap
Variances

Value Structure
Material movements
Material Ledger

Settlement
Cost estimate:
Standard costs

Material Settlement:
Actual Costs

Product Cost Planning

Costing results

Cost of goods
manufactured

Cost of goods sold

Pricing
Productivity
Comparison of alternatives
Continuous improvement
Comparison of plants
Influences of primary costs
Material valuation

Cost Object Controlling


What actual costs did we incur
in our area in the current
period?
What costs were we expecting
based on the quantities
manufactured?
Are some product groups
performing significantly better
than others?
What is causing these
variances?
What are the scrap costs of
our new line?
Did continuous improvements
show cost effects?

Concept of the Material Ledger

Actual Costing

Transparency
structured
value chains

revaluation of stock
at actual prices

Material Ledger
Material stock

Parallel Currencies

Parallel Valuation

Translation at
historic rates

Transfer prices

Group

Legal

Profit Center

Profitability Management

Profitability Management

Profitability Analysis (CO-PA)

Profit Center Accounting (EC-PCA)

Aspects of Profitability Management


Aspects of Profitability Management

Responsibility Accounting

Revenue
Salaries
Material
...
Profit
ROI
...

2000
468
230

Profitability Analysis by
Market Segments
Revenue
Discounts
COGS
Contr.Margin
Advertising
...

2000
100
460
1440
230

Profit Centers

Procurement
SAP AG 1999

Production

Distribution

Sales

Profitability
Segments

Typical Questions in Profitability Analysis

Contribution of
Individual Market
Segments

Margin goals of
Individual
Sales Entities

Success of
Marketing
Activities

Revenue
and
Cost Structure

Which are the largest and


fastest growing customers?

Did the sales force reach their


contribution margin goal?
What was the success of the
most recent sales promotion for
a product line?
What is the impact of a pricing
strategy for a group of customers?

Profitability Analysis by Market Segments

Region
Business Unit
Sales Quantity
Sales Revenue
Customer discount
Sales commission
Direct sales costs
Net revenue
Direct material costs
Variable production costs
Contribution margin I
Material overhead
Fixed production costs
Contribution margin II
Variances
Contribution margin III
Overhead costs
Operating profit

Customer
Product

Sales office

Profit Center

Reporting Dimensions
Answers
Analyze Profit by
Rev.
Market Segments
f
Pro

it

Cost

s
Lo

Typical Questions in Profit Center Accounting

Contribution of
an organizational
unit

What is the operating profit for


a profit center?

Return on
Capital

What return on asset value is


attributed to a profit center?

Cost Management

Which responsibility areas


exceeded their plan last month?

Management
of Internal
Sales & Services

What goods and services are


exchanged within the corporation?

Responsibility Accounting by Profit Center


Responsibility Accounting by Profit Center

Accounts
Sales Revenue
Sales Deductions
Cost of Goods Sold
Operating Profit
Liabilities
Accounts Receivables
Invested Capital in Assets
Inventory
Cost of Capital

Return on Investment

SAP AG 1999

Reporting Dimensions
Profit Center

Profit
Center
Group

Answers
Analyze Profit, Balance
and Financial Ratios by
Profit Centers
Profit
ROI
Equity Turnover
Return on Sales

Invested
Capital

Methods of Profitability Management

Cost-of-sales accounting

Period accounting

Revenue
- Sales deductions
- Cost of sales

Revenue
- Sales deductions
+/- Inventory changes
+/- Fixed Asset changes
+/- Changes to work in process

Gross results

Total output

- Sales and Marketing costs


- Administration costs
- Research and development
Net results

Material costs
Personnel costs
Depreciation
Interest

Net results