sapr_3财务设计.doc

1 Organization Structure1.1 Company CodesA company code is an independent accounting unit for which a balanced set of books is produced. It is a legal entity. Balance sheets and Profit and Loss statements are required at the company code level.What are the legal entities that constitute your business?Do you produce a Profit and Loss Statement and a complete Balance Sheet with retained earnings for each legal entity? (If a complete balance sheet including equity section is not produced, then it is not a company.)Does each legal entity have a separate Federal tax ID Number? Which of these entities are true operating companies that transact business at arms length with vendors and customers?Which of these entities are holding companies?What is your percentage of ownership for each legal entity?Does one entity supply customers with products valued as inventory under another entity so revenue is reported in the selling entity though the cost (inventory) resides in elsewhere?In which currency does each legal entity operate?In which currency does each legal entity report?When does each legal entitys fiscal year begin?For each legal entity, list the number of periods (both accounting and special periods) used. Include the beginning and ending dates for each period.1.2 Business AreasA business area is a special economic unit within a company code for which internal balance sheet and profit and loss statements can be created.Are you subject to segment reporting in accordance with FAS14?If your answer is yes, identify your industry segments.If not, do you generate a Profit and Loss Statement including Earnings before Taxes, and a complete balance sheet (exclusive of Retained Earnings) for any component of your company (for example, division)?.1.3 Chart of AccountsDoes each company code have its own operating chart of accounts with a unique numbering convention, or do all companies use a common chart of accounts with a consistent numbering scheme?If each company has its own operating chart of accounts, are you interested in standardizing the charts into a common numbering scheme?If each company has its own operating chart of accounts, are they mapped to a consolidation/corporate chart of accounts for reporting?Are any of the companies required to report in a statutory chart of accounts? (For example, France, Germany, etc.)Do these companies use the statutory chart of accounts as their primary operating chart of accounts (i.e., all posting and account analysis is made using the statutory account code), or do they use the statutory chart for reporting only?Identify the different levels of Consolidation (e.g., by Country, by Region, etc.):Please list the external financial views of your organization by which you would expect to produce complete Profit and Loss Statements and Balance Sheets. (Legal entity, country, regions, continents, etc.)How many general ledger accounts do you currently have?Describe your current general ledger account number (for example, division, cost center, natural account, expense code).In R/3, the FI general ledger account number consists only of the natural account. Other information resides in different modules. For example, cost centers are defined in CO and are not part of the FI account number.For each company, how detailed is its operating chart of accounts? Is it optimized so that detail data (for example, sub-ledger reconciliation account data) is captured via control accounts?If not, please explain why detail information is being captured with the chart of accounts instead of the operational sub modules. (Assumption is that there may be no integration between modules.)1.4 ConsolidationIdentify the current system used to generate consolidated financial statements (e.g., Excel, Hyperion).If you plan to replace the current system with SAP, please complete questions below.Which of your legal entities represent a minority interest?How many monthly elimination entries do you have?Identify any situations where inventory is transferred between companies, such that profit/loss in inventory that has to be eliminated on the consolidated books. 2 Financial Application2.1 Master Records - GL AccountsDo your general ledger accounts fall into discrete number ranges (for example, cash accounts are 1000 - 1999)?Can you define groups of general ledger accounts that require similar information on the master record?How do you wish to control general ledger account creation and maintenance? Will it be done at the company level or the corporate level?Do you currently use templates or prototypes to create general ledger accounts?How many retained earnings accounts do you maintain per company code?How many reconciliation (control) accounts do you need for each sub-ledger? Example: Accounts Payable must have at least one reconciliation account in general ledger, but some companies might choose to have more (domestic payables, foreign payables).Do you wish to retain line item detail (open item managed) for every general ledger account? If not, what are the exceptions?Plea