R3管理会计功能详解(一)

目录

1SAPR/3系统中的财会子系统............................................................................9

1.1.1企业结构的变化........................................................................9

1.1.2管理手段..............................................................................9

1.1.3决策的基础............................................................................9

1.1.4国际性的应用系统.....................................................................9

1.1.5主要功能模块..........................................................................9

2管理会计中的组织结构..................................................................................10

2.1财务会计中的组织单位..............................................................................10

2.1.1会计科目表...........................................................................10

2.1.2公司代码.............................................................................10

2.1.3业务部门.............................................................................10

2.1.4功能范围.............................................................................10

2.2管理会计核算中的组织单位与对象....................................................................11

2.2.1本钱控制范围.........................................................................11

2.2.2本钱要素.............................................................................11

2.2.3收入要素.............................................................................11

2.2.4利润中心.............................................................................11

2.2.5投资中心.............................................................................11

2.2.G本钱中心.............................................................................12

2.2.7作业类型.............................................................................12

2.2.8定单..................................................................................12

2.2.9生产工程.............................................................................12

2.2.10本钱对象............................................................................13

2.2.11业务流程...........................................................................13

2.2.12经营领域............................................................................13

2.2.13获利能力段.........................................................................13

2.2.14对象分类............................................................................13

3一般费用管理.........................................................................................14

3.1一般费用管理.....................................................................................14

3.2本钱和收入要素会计...............................................................................14

3.3本钱中心会计....................................................................................14

3.4内部作业分配....................................................................................14

3.5一般费用定单和工程................................................................................14

3.6基于作业的本钱核算...............................................................................15

3.7管理会计方法....................................................................................15

3.7.1业务导航器...........................................................................15

4本钱要素会计.........................................................................................17

4.1本钱要索方案.....................................................................................17

4.1.1初级本钱要素..........................................................................17

4.1.2次级本钱要素........................................................................17

4.1.3主数据................................................................................17

4.2本钱要素的分类...................................................................................18

4.3本钱要素组.......................................................................................18

4.4为总分类帐和明细分类帐会计中的数据记帐............................................................18

4.4.1实时处理............................................................................18

4.5检查和特性偏差...................................................................................18

4.5.1参考检验..............................................................................18

4.5.2有效性检验...........................................................................19

4.5.3系统数据来源.........................................................................19

4.5.4辅助科目指定.........................................................................19

4.6估算本钱计算.....................................................................................19

4.6.1本钱要素的百分比方法...............................................................20

4.6.2方案=实际的步藤...................................................................20

4.6.3目标:实际的步骤.....................................................................20

4.6.4估算本钱计算的对象................................................................20

5.1本钱中心........................................................................................22

5.1.1创立本钱中心.........................................................................22

5.1.2主记录...............................................................................22

5.1.3实施.................................................................................22

5.1.4本钱中心组...........................................................................22

5.2实际本钱的记录和分配..............................................................................23

5.2.1实时业务处理........................................................................23

5.2.2源于SAP系统的实际数据............................................................23

5.2.3源于外部系统的实际数据.............................................................24

5.2.4定期转帐和本钱分配.................................................................24

5.2.5分配规则..............................................................................25

5.2.6子组中的本钱分配.....................................................................25

5.2.7相互影响的分配.......................................................................25

5.3分摊..............................................................................................25

5.3.1分摊规则.............................................................................25

5.4一般费用计算.....................................................................................26

5.4.1一般费用百分比.......................................................................26

5.5期终任务.........................................................................................26

5.5.1顺序.................................................................................26

5.5.2重复运行..............................................................................26

5.5.3传送至获利能力分析..................................................................26

5.6本钱中心方案.....................................................................................26

27

27

5.7本钱中心方案的组合................................................................................27

5.7.1企业方案..............................................................................27

5.7.2销售方案..............................................................................27

5.7.3生产方案..............................................................................27

5.7.4销售和利润方案.......................................................................28

5.7.5财务预算..............................................................................28

5.8方案方法和方案工具................................................................................28

5.8.1方案概况..............................................................................28

5.8.2方案期间..............................................................................29

5.8.3方案版本..............................................................................29

5.8.4格式.................................................................................29

5.8.5参数文件..............................................................................29

5.8.6方案锁定.............................................................................30

5.9复制功能..........................................................................................30

5.9.1重新评估..............................................................................30

5.9.2从其他系统传送.....................................................................30

5.9.3方案更正..............................................................................30

5.9.4方案集成..............................................................................31

5.10方案程序.........................................................................................31

5.10.1统计指标.............................................................................31

5.10.2作业方案.............................................................................31

5.10.3人工初级本钱方案..................................................................32

5.10.4消耗................................................................................32

5.11作业无关的初级本钱方案...........................................................................32

5.12作业相关的初级本钱方案...........................................................................32

5.13次级本钱方案....................................................................................32

5.13.1方案分配.............................................................................32

5.13.2作业价格计算.......................................................................32

5.13.3方案砰估...........................................................................32

5.13.4详细方案.............................................................................32

5.13.5预算................................................................................33

61量

34

82

34

6.5实际价格评估.....................................................................................34

6.6基于作业的本钱核算................................................................................34

6.7作业类型.........................................................................................35

6.8数量结构.........................................................................................35

6.8.1方案作业............................................................................35

6.8.2与生产方窠的集成....................................................................35

6.8.3直接作业分配.........................................................................35

6.8.4间接作业分配.........................................................................36

6.8.5不可计量作业的分配...................................................................36

6.8.6作业余额..............................................................................36

6.9目标本钱..........................................................................................36

6.10作业相关的本钱分配...............................................................................37

6.10.1实际本钱划分........................................................................37

6.10.2方案本钱划分........................................................................37

6.11作业价格核算....................................................................................37

6.11.1递归................................................................................37

6.11.2作业价格.............................................................................37

6.11.3本钱构成划分.......................................................................38

6.12固定本钱的预分配.................................................................................38

6.13定期差异会计核算.................................................................................38

6.13.1差异的重要性........................................................................38

6.13.2目的.................................................................................38

6.13.3实施.................................................................................39

6.14差异的核算.......................................................................................39

6.14.1概况................................................................................39

6.14.2输入方差异..........................................................................39

6.14.3输出方差异..........................................................................40

6.15差异分析.........................................................................................40

6.16实际价格评估....................................................................................40

6.17前景.............................................................................................40

6.17.1预期差异.............................................................................40

7内部定单41

7.1经营性定单的基础.................................................................................41

7.1.1经营性定单的分类.....................................................................41

7.1.2定单和工程的特征.....................................................................42

7.1.3定单的有效期.........................................................................43

7.1.4定单的分类............................................................................43

7.1.5销售定单..............................................................................44

7.1.6生产定单..............................................................................44

7.1.7一般费用定单.........................................................................44

7.1.8资产投资定单.........................................................................45

7.1.9统计定单..............................................................................45

7.2定单方案..........................................................................................45

7.2.1方案细节层次.........................................................................45

7.2.2版本.................................................................................46

7.2.3方案行工程...........................................................................46

7.2.4方案集成.............................................................................46

7.3未清工程管理.....................................................................................46

7.3.2采购业务的未清工程..................................................................47

7.4定单的实际本钱...................................................................................48

7.4.1会计业务.............................................................................48

7.4.2分配..................................................................................48

7.4,3间接内部本钱分配.....................................................................48

7.5定单的结算.......................................................................................49

7.5.1可能目标科目设置....................................................................49

7.5.2结算规则............................................................................50

7.5.3结算定单............................................................................50

8信息系统..............................................................................................50

8.1PC连接...........................................................................................51

8.2报表与报表接口..................................................................................51

8.3阈值.............................................................................................51

8.4格式.............................................................................................51

8.5报表清单.........................................................................................51

8.6报表树...........................................................................................51

8.7R/3系统提供的标准报表............................................................................51

8.7.1主数据索引............................................................................51

8.7.2本钱中心和部门分析...................................................................51

8.7.3时间序列分析.........................................................................52

8.7.4内部定单报表.........................................................................52

8.7.5运用报表编写器定义报表...............................................................53

9对集团公司的设置......................................................................................54

9.1跨公司代码本钱控制................................................................................54

9.1.1会计年度变式.........................................................................54

9.1.2会计科目表...........................................................................54

9.2跨本钱控制范围的报表..............................................................................54

9.3货币.............................................................................................54

9.3.1本钱控制范围货币.....................................................................54

9.3.2对象货币..............................................................................55

9.3.3业务货币..............................................................................55

9.3.4附加货币..............................................................................55

9.4分配的本钱控制...................................................................................55

9.4.1分配方案.............................................................................55

9.4.2本钱控制分配........................................................................55

9.4.3R/2和R/3系统间联接................................................................56

10生产本钱管理会计.....................................................................................57

10.I定义............................................................................................57

10.2生产本钱管理会计的任务...........................................................................57

10.3生产本钱核算....................................................................................57

10.4本钱对象控制....................................................................................57

10.5生产本钱管理会计的应用...........................................................................58

10.5.1企业的类型..........................................................................58

10.5.2本钱会计核算程序...................................................................58

10.6集成............................................................................................58

10.6.1根本数据............................................................................58

10.6.2业务方案............................................................................59

1D.6.3平行货币.............................................................................59

10.6.4.......................................................................................................................................................................................59

11生产本钱方案........................................................................................60

11.I生产本钱核算....................................................................................60

11.1.1数量结构.............................................................................60

11.1.2评估................................................................................60

11.1.3本钱核算运行........................................................................60

11.1.4转移策略..........................................................................60

11.2本钱核算变式....................................................................................60

11.2.1标准本钱估计.....................................................................61

11.2.2目标本钱核算......................................................................61

11.2.3当期本钱核算.......................................................................61

11.2.4存货本钱核算......................................................................61

11.3本钱核算成果....................................................................................61

11.3.1工程化............................................................................61

11.3.2本钱要素工程化......................................................................62

11.3.3本钱构成分割......................................................................62

11.4单位本钱核算....................................................................................62

11.4.1模拟................................................................................62

11.4.2EXCEL接口.........................................................................62

12本钱对象控制和存货评估63

12.1本钱对象控制....................................................................................63

12.2本钱预核算......................................................................................63

12.2.1方案本钱............................................................................63

12.3同步本钱核算....................................................................................63

12.3.1实际本钱.............................................................................63

12.3.2目标本钱.............................................................................63

12.4期末结算.........................................................................................63

12.4.1订单相关的生产、重复及流程生产....................................................63

12.4.2.........................................................................................................................................................................................64

12.4.3销售订单相关的生产..................................................................64

12.5间接附加费......................................................................................64

12.5.1本钱核算单..........................................................................64

12.5.2分配.................................................................................64

12.6在制品...........................................................................................65

12.6.1在制品实际本钱......................................................................65

12.6.2在制品的目标本钱...................................................................65

12.7生产差额.........................................................................................65

12.7.1废品................................................................................65

12.7.2目标本钱.............................................................................65

12.7.3目标本钱方案........................................................................65

12.7.4差异种类............................................................................65

12.8结算.............................................................................................66

12.8.1差额.................................................................................66

12.8.2获利能力分析........................................................................66

12.9本钱对象等级....................................................................................66

12.9.1实际本钱输入.......................................................................67

12.9.2责任本钱核算.......................................................................67

12.9.3产品相关的本钱核算..................................................................67

12.10存货评估.......................................................................................67

12.10.1价格控制...........................................................................67

12.10.2物料分类帐.......................................................................67

12.10.3原材料和供给......................................................................68

12.10.4半成品和成品......................................................................68

12.10.5资产负债表评估....................................................................68

13流程生产中的本钱对象控制.............................................................................69

13.I流程生产...............................................