SAPCO_overviewEN.ppt

ControllingOverview,Referent:,Copyright,Copyright1995Coopersyouneed:Costcenteraccounting+varianceanalysis(seebelow),IntroductionCostingmethodsResponsibilityAccountingProfitCalculationControllinginSAPProjectIssues,Agenda,Forresponsibilityaccounting,productcosts/costobjectcostsareirrelevant.,Responsibilityaccounting,Costcenters,e.g.FINISHEDPRODUCTS,Pressing,welding,lathing,P1,P2,Costsperareaofresponsibility,Costspercostobject,DefinitionofplannedorstandardcostCollectionofactualcostsComparisonsbetweenplannedandactualsandthecomputationofallrelevantdeviations=VarianceAnalysesThesefeaturesarealsoneededfordecisionmaking.Responsibilityaccountingis(only)adifferentviewonthesamething.,Responsibilityaccounting,Inputvariance,Resourceusagevariance,Quantityvariance,Pricevariance,Totalvariances,Variances-Inputside,Remainingvariance,Secondaryfixedcostvar.,Volumevariance,Fixedcostvariance,Allocationpricevariance,Variances-Outputside,VariancesCategories,TheControlCycle,PlanSTANDARDCOSTofactualoutput,recordedperCostCentre,RecordACTUALCOSTofactualoutput,perCostCentre,PerformVARIANCEANALYSIS,Defineandtakecorrectivesteps,Adjuststandardswhereneeded,IntroductionCostingmethodsResponsibilityAccountingProfitCalculationControllinginSAPProjectIssues,Agenda,ProfitabilityAnalysis(CO-PA),CO-PAletsyouevaluatemarketsegments-classifiedaccordingtoproducts,customers,ordersoranycombinationofthese-orstrategicbusinessunitssuchascompanycodes,businessareasorprofitcenterswithrespecttoyourcompanysprofit.Itrelatesallcostsofasegment(etc.)tothesalesrevenues(cost-of-salesaccounting).Productionofgoodsorservicesisincorporated.Youplancapabilities,recordactualvaluesandevaluatedeviations.,ProfitCenterAccounting(EC-PCA),ProfitCenterAccountingisacomponentofthemoduleEnterpriseControlling(EC).EC-PCAletsyouanalyzeinternalprofitandlossforprofitcenters.Youcandivideyourcompanyupintoprofitcentersaccordingtoregion(branchoffices,plants),function(production,sales)orproduct(productranges,divisions).EC-PCAuses(atthepresenttime)theperiodaccountingmethodItrelatesallperiodcostsofaprofitcentertotherespectiveperiodrevenues.,ProfitabilityAnalysisvs.ProfitCenterAcct.,MethodsofCalculatingProfitProfitabilityProfitCenterAnalysisAccountingCO-PACO-PCASalesrevenueSalesrevenue-Salesdeductions-Salesdeductions+/-Changesininventory+/-Changesinworkinprocess+Capitalizedservices-Costofsales-Totalperiodcost=Operatingprofit=OperatingprofitCostofsalesaccountingPeriodCostAccounting,IntroductionCostingmethodsResponsibilityAccountingProfitCalculationMethodsforCostControlProjectIssues,Agenda,MethodsforCostControl,Youplancostsoncostcentersandorders.fixorvariable,primaryorsecondaryYouplan(CO-)internalallocations.periodictransfer,distribution,assessment,direct&indirectactivityallocation,imputedcosts,etc.COcollectsactualcostsfromothermodulesviacostaccountingassignments.Thescostsarefurtherallocatedtoprocesses(ABC)or(directly)tocostobjects(ducts)and(possibly)alsotomarketsegments(CO-PA).Thereareagainseveralmethods/techniquesavailable.,COIntegrationmodel,costelement,stock,costobject,marketsegment,assets,MM,HR,PM,PP,costcenter,MM,ordersprojects,processes,SD,revenueelement,CO-CCA,CO-PC,CO-PA,MasterDatainCO,MASTERDATACostelements,Costcenters,Activitytypes,Statisticalkeyfigures,Orders,Processes,CostObjects,.,Costelement:Typeofcost(e.g.wages,supplies,managementoverhead.)Costcenter:Areaofresponsibility.Activitytype:Unitsofmeasuresforactivity-dependentinternalcostallocation.Statisticalkeyfigure:Baseforinternalcostallocation.Order:Collectorofcostsforacertaingoalandperiodoftime.Process:Groupoftasksmadeacrosscostcenters(e.g.developproduct).Costobjects:Anyobjectthatisresponsibleforcosts(duct,customergroup,distributionchannel,.),Organizationalunitcostcenter(CO-CCA),S01000,ABCCorp.,S01100,Manage-ment,1100,Manage-ment,S02100,W.house,S02200,Energy,S02300,Buildings,2110,2110Incominggoodsinsp.,2210,Electricity,1100,Admin.buildings,2120,Incomingwarehouse,2220,Water,1100,W.housebuildings,2130,Outgoingwarehouse,2230,Gas,1100,Prod.buildings,S03000,S04000,S02400,Motorpool,Costflowacrosscostcenters,Controllingarea,S02000,S02200,S02200,Electricity,S02200,Water,S02200,Gas,Electricitycosts,Watercosts,Energycosts,S01000,S04000,S04200,S04210,S04220,Primarycostelements,Internalallocationswithsecondarycostelements,Primarycostelements,Directlaborcosts,Indirectlaborcosts,.,Internalallocationswithsecondarycostelements,CostAllocationwithActivities,CCMaintenance,activityindep.costsX,P10001Production,costsare.fixorvariable.primaryorsecondary.planoractuals,activityindep.costsR,consumes8hrs,Example:OverviewofplanpostingsinCO,PrimaryCE,PrimaryCE,SecondaryCE,SecondaryCE,SecondaryCE,ACTIVITYPRODUCED,FI/MM/HR/IM,CYCLE,COSTINGSHEET,DistributionAssessmentIndirectAllocationImputedcost,ORDERS,COSTCENTERS,settle,surcharge,settle,transfer,consume,PrimaryCE,SecondaryCE,consume(units),planV0,V1,COPY,REVAL,MODIFYREVERT,planVn,Vn+1,consume(units),IntroductionCostingmethodsResponsibilityAccountingProfitCalculationMethodsforCostControlProjectIssues,Agenda,Projectissue:Determinebusinesstype,ProductionTradeServicesLogisticsonly(nosales)Non-profit.ThebusinesstypehasagreatimpactonCO(FI).,Projectissue:ScopeofControlling?,minimalasneededbyPP?highleveloverheadcostfollow-up?competitivesituation?openesstowardsorganisationalchanges?detailedcontrolofproduction&sales&costefficiency?.,Projectissue:Existingproductcostingpolicy?,AbsorptioncostingVariablecostingStandardcostingwithvarianceanalysisActivity-basedcosting(invarious