ORACLE LCM—运费成本分摊利器

1、 2008 Oracle Corporation Proprietary and Confidential1 2008 Oracle Corporation Proprietary and Confidential2 Disclaimer:This document in any form, software or printed matter, contains proprietary information that is the exclusive property of Oracle. Your access to and use of this confidential materi

2、al is subject to the terms and conditions of your Oracle Software License and Service Agreement or other applicable contract with Oracle, with which you agree to comply. This document and information contained herein may not be disclosed, copied, reproduced ordistributed to anyone outside Oracle wit

3、hout Oracles prior written consent. This document is not part of your license agreement nor can it be incorporated into any contractual agreement with Oracle or its subsidiaries or affiliates. This document is for informational purposes only and is intended solely to assist you in planning for the i

4、mplementation and upgrade of the product features described. This is not a commitment to deliver any material, code, or functionality, and should not be relied upon in making purchasing decisions. The development, release, and timing of any features or functionality are always at Oracles sole discre

5、tion. This document is not considered part of the applicable program documentation. Due to the nature of the product architecture, it may not be possible to safely include all features described in this document without risking significant destabilization of the code. Purpose:This document provides

6、an overview of features and enhancements included in Oracle E-Business Suite Release 12.1. It is intended solely to help you assess the business benefits of upgrading your existing Oracle Products to Release 12.1, or implementing completely new Oracle developed products, and planning your I.T. Proje

7、cts.Oracle E-Business Suite Release 12.1 - Implement and UseOracle Landed Cost Management Presenters: Muralidharreddy Venkatasesha Product Manager, LogisticsMario Nobre Product Manager, Landed Cost ManagementAshish Pathak Product Manager, Cost ManagementVeeresha Javli Applications Architect, Cost Ma

8、nagement 2008 Oracle Corporation Proprietary and Confidential4Agenda Oracle Landed Cost Management Overview Key Features Estimated Landed Cost Actual Landed Cost Financial Visibility Demonstration Implementation Considerations Additional Resources Q&A 2008 Oracle Corporation Proprietary and Confiden

9、tial5Oracle Landed Cost Management Overview 2008 Oracle Corporation Proprietary and Confidential6Oracle Landed Cost ManagementIntroduction Oracle Landed Cost Management is a new product released on E-Business Suite Release 12.1. Landed Cost Management captures extended supply chain costs (freight, i

10、nsurance, duties, taxes, etc.) and attributes them back to the products which incurred them. Costs are estimated during receipt Actual costs calculated when invoices arrive to identify variances Estimates and any variances automatically update inventory valuation and accounting Landed Cost Managemen

11、t replaces customized solutions traditionally provided by system integrators and consulting engagements. 2008 Oracle Corporation Proprietary and Confidential7LCM Simple ExampleInbound ShipmentKansas City US PortVessel CarrierHK PortShipment to HKCustomer$100$140China ManufacturingBuyerAn additional

12、40% is added on to the purchase price of the itemPO: 123Item A CostItem ATotal Landed CostIssue PO: 123$3Duties$2BrokerFees$5DomesticFreight$2Intnl.Freight$3Intnl.Freight$20Intnl.Freight$5Intnl.Freight 2008 Oracle Corporation Proprietary and Confidential8Oracle Landed Cost Management Product Map & I

13、nformation FlowPurchasingAdvanced PricingReceivingCostingPayablesEB TaxPO Information VAT CalculationDutyCharges, Freight, InsuranceEstimatedLanded CostInvoicesEstimatedLanded CostLanded Cost ManagementCharge Mgt.LC CalculatorProduct Cost DashboardActual VariancesReceipts 2008 Oracle Corporation Pro

14、prietary and Confidential9Key Features 2008 Oracle Corporation Proprietary and Confidential10Key Features Estimated Landed Cost Cost calculation based on the predefined estimates at the time of receiving goods Actual Landed cost Landed cost calculation after receiving the actual invoices in AP Finan

15、cial Visibility Users can flexibly track extended supply chain charges as expenses or carry them forward as liabilities based on their business needs 2008 Oracle Corporation Proprietary and Confidential11Oracle Landed Cost ManagementLCM as a ServiceUser ActionsAutomated ActionsReceive Goods in recei

16、vingReceiving Clerk Accrue ReceiptsUpdate Item CostCostingCapture Estimated Charges from QPCalculate Estimated Landed CostLCMIntegrate with Costing RCVIntegrated with LCMPayables ClerkEnter InvoicesAccrual Reversal / AccountingValidate InvoicesPayablesReview ActualCalculation ProcessLCM ClerkLCMCalc

17、ulate Actual Landed CostCost & Accrual AdjustmentCostingInvoice detailsShip GoodsSupplier /CarrierCreate POBuyer 2008 Oracle Corporation Proprietary and Confidential12Capture Estimated charges from QPCalculate Estimated Landed CostLCMCompliance Clerk Enter LCMShipmentsOracle Landed Cost ManagementLC

18、M as Pre-ReceivingUser ActionsAutomated ActionsPayables ClerkEnter InvoicesAccrual Reversal / AccountingValidate InvoicesPayablesReview ActualCalculation ProcessLCM ClerkLCMCalculate Actual Landed CostCost & Accrual AdjustmentCostingInvoice detailsShip GoodsSupplier /CarrierCreate POBuyer Receiving

19、Clerk Receive Goods in ReceivingReceive Goods by LCM shipmentRCVAccrue ReceiptsUpdate Item CostCostingInterface LC Information to receiving as LCM shipments 2008 Oracle Corporation Proprietary and Confidential13Landed Cost Calculation Example Average Costing 2008 Oracle Corporation Proprietary and C

20、onfidential14Accrue Charges at ReceiptEventAccountAverage CostingLanded Costing (LCM Enabled Organization)DebitCreditDebitCreditReceiptReceiving Inspection a/c$1,000$1,200Landed cost Absorption a/cN/AN/A$200AP Accrual a/c$100$1,000DeliveryReceiving Inspection a/c$1,000$1,200Organization Material Val

21、uation a/c$1,000$1,200Accounting Entries at Receiving :Invoice 100 each $12Actual Landed Cost = $14.00Purchase Order100 each $10Receipt100 each $10Estimated Freight = $100Estimated Insurance = $100Estimated Landed Cost = $12.00 2008 Oracle Corporation Proprietary and Confidential15Clear Liabilities

22、at InvoicingEventAccountAverage CostingLanded Costing(LCM Enabled Organization)DebitCreditDebitCreditItem InvoiceAP Accrual a/c$1,000$1,000AP Liability a/c$1,200 $1,200IPV (LCM: Invoice Price Variance)$200$200Accounting Entries at Invoicing:Invoice 100 each $12Actual Landed Cost = $14.00Purchase Ord

23、er100 each $10Receipt100 each $10Estimated Freight = $100Estimated Insurance = $100Estimated Landed Cost = $12.00 2008 Oracle Corporation Proprietary and Confidential16Adjust Cost at Actual LC CalculationEventAccountAverage CostingLanded Costing(LCM Enabled Organization)DebitCreditDebitCreditLanded

24、Cost Adjustment : Receipt Receiving Inspection a/cN/A$200Landed cost absorption a/c$200Landed Cost Adjustment : Delivery Receiving Inspection a/cN/A$200Landed cost absorption a/c$200Average Cost Update Landed cost absorption a/cN/A$200Organization Material Valuation a/c $200Landed Cost variance a/c-

25、Accounting Entries at Landed Cost Adjustment:LC Cost AdjustmentLC Variance = $200Unit LC Variance = $2.00 On-hand Balance = 100 eachLC Var. Allocated to Inventory = $200LC Variance = $0Invoice 100 each $12 = $1200Freight/Ins = $200 (estimate)Actual Landed Cost = $14.00 2008 Oracle Corporation Propri

26、etary and Confidential17Clear Charge Liabilities at InvoicingEventAccountAverage CostingLanded Costing(LCM Enabled Organization)DebitCreditDebitCreditFreight + Insurance InvoiceCharge a/c (default charge a/c in case of LCM)$260$260($155 + $105)AP Liability a/c$260$260($155 + $105)Accounting Entries

27、at Invoicing:Invoice 100 each $12Actual Landed Cost = $14.00Purchase Order100 each $10Receipt100 each $10Estimated Freight = $100Estimated Insurance = $100Estimated Landed Cost = $12.00 2008 Oracle Corporation Proprietary and Confidential18Adjust Cost at Actual LC CalculationEventAccountAverage Cost

28、ingLanded Costing(LCM Enabled Organization)DebitCreditDebitCreditLanded Cost Adjustment : Receipt Receiving Inspection a/cN/A$60Landed cost absorption a/c$60Landed Cost Adjustment : Delivery Receiving Inspection a/cN/A$60Landed cost absorption a/c$60Average Cost Update Landed cost absorption a/cN/A$

29、60Organization Material Valuation a/c $60Landed Cost variance a/c-Accounting Entries at Landed Cost Adjustment:LC Cost AdjustmentLC Variance = $60Unit LC Variance = $0.6 On-hand Balance = 100 eachLC Var. Allocated to Inv = $60LC Variance = $0Invoice 100 each $12 = $1,200Freight/Ins = $260Actual Land

30、ed Cost = $14.60 2008 Oracle Corporation Proprietary and Confidential19Accounting ReconciliationEventAccountAverage CostingLanded Costing(LCM Enabled Organization)DebitCreditDebitCreditReceiptLanded cost absorption a/c$200Item InvoiceIPV (LCM: Invoice Price Variance)$200Freight+ Insurance InvoiceCha

31、rge a/c (default charge a/c in case of LCM)$260Landed cost Adjustment : ReceiptLanded cost absorption a/c$ 260Landed cost Adjustment : DeliveryLanded cost absorption a/c$ 260Average cost Update Landed cost absorption a/c$ 260Total:$720$720Reviewing Accounting Entries for the LCM Accounts: 2008 Oracl

32、e Corporation Proprietary and Confidential20Reconciliation at Period End Use the GL Account Analysis Summary Report for reconciliation of the charge portion of the landed cost Use the AP-PO Reconciliation report for the item portion of the landed cost 2008 Oracle Corporation Proprietary and Confiden

33、tial21Demonstration 2008 Oracle Corporation Proprietary and Confidential22Implementation Considerations 2008 Oracle Corporation Proprietary and Confidential23Implementation ConsiderationsImplementation Tips & Best Practices Use Qualifiers to precisely define estimated charges in Oracle Advanced Pric

34、ing Create concurrent sets for actual costing concurrent programs and schedule them at higher frequency to achieve near real time actual cost updates Define LCM accounts as accrual accounts for accurate measurement of liability 2008 Oracle Corporation Proprietary and Confidential24Implementation ConsiderationsTroubleshooting Tips Estimated Charges are not defaulted Properly: Check Oracle Advanced Pricing profile setup LCM Shipments not created properly: Check LCM Profiles as suggested in the setup POs are not appearing in LCM: Check if approval status (Approved), matchin