系統(tǒng)概要設計-fico system conceptual design藍圖

Contact作者日期文檔版本修訂描述文檔作者Name:日期版本人角色人Name:組織架構Organization 整體架構及其介紹OverallStructureand FI組織架構FIOrganization FI組織架構圖FIOrganizationStructure FI組織架構元素概念介紹FIOrganizationStructure FI組織架構元素代碼列表FIOrganizationData CO組織架構COOrganization CO組織架構圖COOrganizationStructure CO組織架構元素概念介紹COOrganizationStructure CO組織架構元素代碼列表COOrganizationData 業(yè)務流程模型BusinessProcess FICO流程結構FICOBusinessProcess FICO流程FICOBusinessProcess 主數據結構MasterData FI主數據結構FIMasterData FI主數據概念及應用原則FIMasterDonceptandApplication FI主數據設計原則及結構列表FIMasterDataDesignPrincipleandStructure CO主數據結構COMasterData CO主數據概念及應用原則COMasterDonceptandApplication CO主數據設計原則及結構列表COMasterDataDesignPrincipleandStructure 關鍵業(yè)務數據元素KeyBusinessData FI關鍵業(yè)務數據元素FIKeyBusinessData FIFIKeyBusinessDataElementConceptApplication FIFIKeyBusinessDataElementPrincipleandDataElement CO關鍵業(yè)務數據元素COKeyBusinessData CO關鍵業(yè)務數據元素概念及應用原則COKeyBusinessDataElementConceptandApplication CO關鍵業(yè)務數據元素設計原則及數據元素列表FIKeyBusinessDataElementDesignPrincipleandDataElement 整體架構及其介紹OverallStructureandFI組織FIOrganizationFI組織架構圖FIOrganizationStructure會計科目Chartof公司代會計科目Chartof公司代Company公HuaxinCement公Wuhan... 銷WuhanSalesCN30武穴儲WuxuCN10黃石公HuangshiChartofCompanyCompany公HuaxinCement信貸控制范CreditControlling公司信貸控制范CreditControlling公司代Company公HuaxinCement公Wuhan銷WuhanSales...CN30武穴儲WuxuCN10黃石公HuangshiCreditControlling公Wuhan銷WuhanSales...CN30武穴儲WuxuCN10黃石公HuangshiControllingArea會計科目表：FI對應的組織單元，是用于一個或多個公司代碼的所有總賬科目ChartofAccount:It’soneofFIunits.Andaccountsforonecompanyortwomorecompaniesshouldbecreatedinthischartofaccountsoncethechartofaccountisassignedtoonecompanyortwomore公司代碼：FICompanyCode:it’soneofFIunits.Everycompanycodeshouldbeaccountingentitywhoshouldmakereportseparay.CreditControllingArea:It’soneofFIunits.Creditamountcanbesetforeverycustomerineverycompanycodeinwhichthecreditcontrollingareaisassigned.采用米老鼠的科目方案,一套科目表，三組會計科目包括科目、HARP科目和公共科目AdopttheMickeyMouseconcept,OneChartofAccount,3setsofaccountgroups,includingCASaccounts,HARPaccountsandsharedaccounts.2.編碼NamingChartofAccountforHuaxinCementCo.is凡是需要對外出具法定報表的獨人公司均應設單獨的公司代碼，這類公司包括母公司和司，另外對于獨立核算的也應設單獨的公司代碼。Companycodewillbesetupforallofthelegalentitieswhoshouldgenerateexternalreport,includinggroupparentcompanyandsubsidiarycompanies.Inaddition,companycodewillbesetupforthecompanywhoisnotlegalentitybuthasseparateaccounting2.編碼NamingHARP的要求，為了保證公司代碼與合并報表（ECCS）中合并單元（CCO已明確規(guī)定，不能違AccordingtotheHARP mendation,itisbettertodefinethecompanycodethesameasconsolidationunitinECCS。IfwechoosethiswaythenitiseasytoreconcilebetweentheECCSandtransactionalsystemaswellaskeeptheaudittrail公司代碼的編碼規(guī)則根據HARP建議為：國家代碼CN+兩位順序號如 CompanycodingwillfollowHARP mendationsas:2digitscountrycodeCN2digitsofsequencenumber。HolcimHARP）BenefitsofthecodingHolcimSAP組織架構編碼體系僅是對其控股司才具備強制意義。但是對于的SAP組織架構來講，采用Holcim兼容的編碼體系，具備以下優(yōu)點和好處HolcimSAPorganizationcodingstandardsareonlymandatoryforconsolidatedcompanies.Nevertheless,inHuaxinSAPOrganizationstruturedesign,byusingHolcim mendedsolution&codingsystem,wecangetbenifitsasbelow：關。采用Holcim的組織架構編碼原則，可以較容易的采用Holcim的SAP解決方案，減少項目的GuaranteetechnicalcompatabiltiestoHolcimSAPsolutions.Holcimhasseveralself-developmentswhichhighlybasedonfixedcodingsystem.FollowingHolcimcodingstandardswillenableHuaxineasilyutilizeHolcimSAPsolutionswithminimum糊搜索等功能實現對象檢索。也就是說堅持自己的SAP組織架構編碼原則，預期收益并不大。SAPdon't mendtosetupverycomplexcodingstandardonitsobjects,insteadSAPmendedtousesequencenumberwheneverpossibleandsearchobjectsviadescriptionsetc.Thatistosaywewillgetlittleadvantages,byuseHuaxinowncodingstandards.考慮未來如果需要與Holcim進行更次的業(yè)務合作和集成，采用同樣的技術標準，有利于降Itispossiblethatinfuture,Huaxin&Holcimwillgethigherlevelofintegration.UsingthesameSAPtechnicalstandards,willreduceHuaxin'sriskofintegration.Holcim的SAP解決方案，是一套成，適合與水泥行業(yè)的解決方案。采用Holcim的SAP建議方HolcimSAPsolutionismature,fittocementindustry.ByusingHolcimSAP Huaxinwillavoidsomeun-foreseenrisks.3.公司代SAPcompanycode公司代碼company黃石水泥（）水泥（）武鋼水泥 混凝土(沌口儲運水泥（襄樊）儲運水泥（岳陽）儲運黃石包裝Setonecreditcontrollingareaforallofthecompanycodestomanagecustomerwithinonecontrol2.編碼NamingHuaxincement.CreditControllingCO組織COOrganizationCO組織架構圖COOrganizationStructureH888控制范H888控制范H888經營范Operating經營范Operating控制范ControllingControlling公Wuhan公Wuhan銷WuhanSales...CN31武穴儲WuxuCN11黃石公HuangshiControllingAreaCompany公HuaxinCementProfitB工主成MainCost預處理Pre-ProcesscostB工主成MainCost預處理Pre-ProcesscostMaterialMterial輔助成AuxiliaryCost利潤中Profit控制范CB支持性Supporting生A儲利潤中Profit利潤中Profit利潤中Profit利潤中Profit利潤中Profit利潤中Profit利潤中ProfitAProfitProfitSalesandProfit ProfitCoporate產品產品子分產品分Product支持性活SupportingA生RawCB支持性Supporting生A儲C主成MainCB支持性Supporting生A儲C主成MainCost工輔助成AuxiliaryCost鐵Railway水Waterway公Road利潤中Profit鐵Railway利潤中Profit水Waterway利潤中Profit公Road利潤中Profit利潤中ProfitProfit配送配送中利潤中Profit成本中成本中Cost控制范支持性支持性活A成本中Cost行政管成本中Cost和銷Salesand成本中Cost總部物 成本中Cost總部生Coporate產品子分產品分Product支持性活SupportingA鐵Railway水Waterway公RoadB工主成MainCost預鐵Railway水Waterway公RoadB工主成MainCost預處理Pre-ProcesscostMaterialMterial輔助成AuxiliaryCost成本中Cost水Waterway成本中Cost公Road成本中Cost成本中Cost利潤中Profit利潤中Profit利潤中Profit利潤中Profit利潤中Profit利潤中Profit利潤中Profit生Raw成成本中Cost配送配送中成本中CostC主成MainCost工輔助成AuxiliaryCost成本中Cost鐵C主成MainCost工輔助成AuxiliaryCost成本中Cost鐵RailwayOperatingConcern:ItisanorganizationunitofCO.itisthehighestunitincowhichismainlyusedinysisofsalesandrevenue,andit’ssetupabovecontrollingarea.ControllingArea:ItisanorganizationunitofCO.Itisdefinedformanagementaccountingandmainlyusedforexpenseandrevenue 利潤中心：CO對應的組織單元，用戶可以根據分析的需要，以區(qū)域（工廠）、功能（生產、銷售）（產品分類、產品組）ProfitCenter:ItisanorganizationunitofCO.Andprofitcenterisusuallysetaccordingtoarea(e.g.plant),function(e.g.Salesandmarketing)orproduct(ducttypeorproductgroup)basedondifferent成本中心：COCostCenter:ItisanorganizationunitofCO.It’smainlytheexpensecollectorforonedepartmentorspecialCO組織架構元素代碼列表COOrganizationDataOperating同客戶的度的獲利分析。Allthesalesandprofit&lossinfowillbecentrallycollectedinoperatingconcern.Itenablestoperformtheprofitabilityysisaccordingtoproducts,customers,salesarea,andbusinessarea.2.編碼原則NamingOperatingconcernforHuaxinCementCo.isH888.Controlling而且可以滿足在內的公司間進行費用分配的靈活性要求。Onecontrollingareawillbesetupforallthecompanycodestoensureallthecostcentersandprofitcenterscanbeincluded.Andcrosscompanyexpenseallocationwillbeeasilyperformedwithinonecontrollingarea.2.編碼原則NamingOperatingConcernforHuaxinCementCo. .IsH888.Profit等這些節(jié)點進行設置；Tosetupprofitcenteratauxiliarycostcenter,pro-processcostcenterandmaincostcenterlevel,butdonotneedtosetupatcementtypelevelaccordingtoHARP's啟用CO-PA獲利能力分析來滿足品種報表需求；UseCO-PAtomeetthereportrequirementatcementtypelevel.2.編碼原則NamingHARPCodingconventionofprofitcenterpleaserefertotheHARPtemplate.CostHARPSetupcostcenterhierarchybasedon2.編碼原則NamingHARPCodingconventionofCosttcenterpleaserefertotheHARPtemplate.業(yè)務流程模型BusinessProcess主數據 流FI-主數據 流FI-FI-銷 審核 流FI-FI2-客戶的理流程 心 流 流攤循 流標主數 程 心 流 流集 流FICO流程FICOBusinessProcess 模

銷 沖 項憑證處理流數 銷 沖 項憑證處理流數 流FI-后 審核FI-后 沖 計 流FI- FI-002預制憑證輸入流程ParkedEntry FI-003憑證審核流程Checking FI-004收發(fā)貨憑證打印審核流程GRand PrintingReviewing FI-005MonthEndClosing FI-006BankReconciliation FI-007YearEndClosing 流程AssetMasterData FI-009AssetAcquisitionPurchasingOrder FI-010AUCSettlement FI-010-01PredictingAsset FI-011AssetRrevaluation FI-012固定資產報廢流程AssetRetirement FI-013固定資產月結流程AssetMonthEndClosing FI-014-Assetcounting FI-015-Non-tradeCustomerMasterMaintenance FI-016-銷售審核過賬流程: Release FI-017-銷售沖銷流程 Return FI-018-客戶直接處理流程Customer CreditNote ingPayment FI-021-客戶收款憑證審核流程CustomerPayment FI-022-Customer’sBankPaper FI-023-EmployeeCashAdvance 流程Non-tradeVendorMasterMaintenance FI-025-后勤審核過賬流程LogisticRelease FI-026-后勤沖銷流程LogisticReturn 審核過賬流程SalesFreightandIncidentalExpensesReleaseProcess FI-028-供應商直接處理流程VendorDirect 貸項憑證處理流程VendorDirect NoteProcess 流程MonthlyCashPaymentApproval FI-031-VendorOutgoingPayments FI-032-VendorBankPaper 流程Costcentrestandardmaintenance 流程Costcentremasterdatamaintenance CO-003-成本中心組流程Costcentregroupmaintenance 流程Profitcentrestandardmaintenance 流程Profitcentremastermaintenance CO-006-利潤中心組流程Profitcentregroupmaintenance maintenanceprocess(Primary/ 流程Cost/Revenueelementmaintenance CO-009-特征值流程CharacteristicValuemaintenance 流程CharacteristicHierarchy 流程Productcostcollector 流程StatisticalKeyFiguremastermaintenance 流程Activitytypemastermaintenance CO-014-Activitypriceplanning CO-015-上傳流程Planningupload 訂 流程CapitalExpenditureInternalOrder 流程ExpensesInternalOrdermaintenance CO-018-控制流程PlanningControl 流程CostAssessmentCycle CO-020-ProductCostClosing CO-020-01-StatisticalKeyFigureData CO-020-02-Ordersettlementandclosing CO-020-03-MaterialLedgerClosingFI主數據結構FIMasterDataFI主數據概念及應用原則FIMasterD onceptandApplicationPrinciple而言，公司代碼層面的“統(tǒng)馭科目”和“付款條件”字段為字段。VendorMasterData:Fieldsinvendormasterdanbedefinedaccordingtodifferentvendorgroup.Fieldsforeveryvendorgroupmaysetdifferently.Thefollowingchartlistssomefieldswhichareusedveryoften.Andfield’sdescriptionisalsolistedinthischart.Normally,notallofthefieldswillbeusedforus.ToFI,reconciliationaccountincompanylevelandpaymenttermswillbesetascompulsoryfields.SAP字段名稱SAPfield字段說明及用途一般數據，為所有公司代碼共享的信息GeneralData,sharedwithallofthecompany地址1Name供應商的全稱1，如中文Fullname1ofvendor,e.g.Namein2Name供應商的全稱2，如英文Fullname2ofvendor,e.g.NameinSearchShortnameofVendor,maybeusedassearchitem.StreetwherevendorRoomRoomnumberwherevendorZipCode供應商公司所在地ZipCodewherevendorCitywherevendorCountrywherevendor供應商所在該國的具體地區(qū)編碼省區(qū)Districtwherevendor供應商所在地語言Faciallanguageofthedistrictwherevendorephone供應商ContactnumberofVendor’sfax供應商地址addressofWhenvendorisalsoacustomer,fillthecustomernumber.Trade如是內公司，輸入對應的合作伙伴編碼CompanyIDoftradingCountrywherevendor銀行碼BankSAPBankkeynumberofBankaccount供應商Bandaccountof公司代碼數據：與公司代碼有關的信息，在不同公司代碼中可以不同Companycodedata:Informationrelatedtocompanyandmaybedifferentindifferentcompanycodes賬戶管理AccountReconciliation通過統(tǒng)馭科目，應付賬款模塊與總賬互相集成ARisintegratedwithGLbythisreconciliationaccount.排序碼Sort會根據排序碼自動對憑證行項目進行排序Lineitemsmaybesortedautomaticallyaccordingtothiskey.Payment供應商授予的付款條件，會在憑證中在作為缺省值出現termsinmasterdatawillbethedefaultonelineitem.Tolerance容差組Tolerance向供應商付款金額與實際應付值的差異額accountpaymentandactual付款方式Payment決定付款方式Paymentmethodinmasterdatawillbethedefaultonein lineitem. 供應商組：系統(tǒng)對所有的供應商進行分組管理，不同的供應商組可以設置不同的主數據屏幕格式和范圍VendorGroup:Everyvendorcanonlybelongtoonevendorgroup.Andmasterdatascreenfieldsandnumberrangecanbesetinvendorgroup.司代碼層面的“統(tǒng)馭科目”和“收款條件”字段為字段。CustomerMasterData:Fieldsincustomermasterdanbedefinedaccordingtodifferentcustomergroup.Fieldsforeverycustomergroupmaysetdifferently.Thefollowingchartlistssomefieldswhichareusedveryoften.Andfield’sdescriptionisalsolistedinthischart.Normally,notallofthefieldswillbeusedforus.ToFI,reconciliationaccountincompanylevelandpaymenttermswillbesetascompulsoryfields.SAP字段名稱SAPfield字段說明及用途一般數據，為所有公司代碼共享的信息GeneralData,sharedwithallofthecompany地址1Name客戶的全稱1，如中文Fullname1ofcustomer,e.g.NameinChinese2Name客戶的全稱2，如英文Fullname2ofcustomer,e.g.NameinEnglish.Search客戶的簡稱，可用作查找條件ShortnameofCustomer,maybeusedassearchitem.StreetwherecustomerRoom客戶所在具體房間RoomnumberwherecustomerZipCode客戶公司所在地ZipCodewherecustomerCitywherecustomerCountrywherecustomer客戶所在該國的具體地區(qū)編碼省區(qū)Districtwherecustomerlocates客戶所在地語言Faciallanguageofthedistrictwherecustomerlocatesephone客戶ContactnumberofCustomer’sfax客戶地址addressofWhenthecustomerisalsoavendor,fillthecustomernumber.Trade如是內公司，輸入對應的合作伙伴編碼CompanyIDoftradingpartnerCountrywherecustomer銀行碼Bank對客戶銀行在SAP中的編碼BankkeynumberofBankaccount客戶Bandaccountof公司代碼數據：與公司代碼有關的信息，在不同公司代碼中可以不同Companycodedata:Informationrelatedtocompanyandmaybedifferentindifferentcompanycodes賬戶管理AccountReconciliation通過統(tǒng)馭科目，應付賬款模塊與總賬互相集成ARintegratedwithGLbythisreconciliation排序碼Sort會根據排序碼自動對憑證行項目進行排序Lineitemsmaybesortedautomaticallyaccordingtothiskey.Payment客戶授予的付款條件，會在憑證中在作為缺省值出現Paymenttermsinmasterdatawillbethedefaultoneline 客戶付款金額與實際應付值的差異額Tolerancebetweenaccountreceivableandactualreceivedamount..容差組Tolerance客戶組：系統(tǒng)對所有的客戶進行分組管理，不同的客戶組可以設置不同的主數據屏幕格式和范圍CustomerGroup:everycustomercanonlybelongtoonecustomergroup.Customerscreenfieldsandnumberrangecanbedefinedforeverycustomergroup.AssetMasterData:Fieldsinassetmasterdanbesetupforeveryassetclass.Andfieldsforindividualassetclassmaybedifferent.Fieldswhichareoftenusedandrelateddescriptionarelistedinfollowingcharts.Normally,onlysomefieldswillbeused.SAP字段名稱SAPFields字段說明Fields1Description1AssetName1.E.g.Namein2Description2AssetName2.E.g.Namein資產主文本Assetmainnumber.textNormallyitrecordssomeofmainasset,itcanalsorecordsomeothertextSerial資產序列號AssetserialInventoryHACWecanputHACcodeinthis數量/單位tyand數量/單位tyand庫存注記Inventory資本化日期CapitalizationAssetposting8CostDepartmentwhichisusingthis責任成本中心ResponsibleCostsCneter資產管理部門成本中心Costcenterofassetmanagementdepartment資產所在地點Whereasset8LicenseCarasset號員工 nel8資產供應商VendorwhodtheManufacturerwhomadetheOriginalCountryinwhichassetwas類型名AssetAssettypeInvestment部門使用BudgetforDepreciationWhichdefinesthedepreciationUsefulUsefulAPC累計折舊 累計折舊AccumulatedSAP屏幕格式、資產主記錄SAP系統(tǒng)中同一個資產類別對應相同的編碼規(guī)則。在同一個AssetClass:Itisaveryimportantconceptinassetmanagementmodule.Anditistheclassificationofasset.Lessthan4digitsincludingcharacterornumbercanbesetforassetclassnumber.Andassetmasterdatascreenfields,assetnumberrangeandaccountdeterminearealsodefinedinassetclass.Anddepreciationkeycanbeassignedtoassetclassandsetasdefault.Assetclassisuniqueinoneclient,that’stosay,companycodewithdifferentdepreciationchartwillsharethesameassetclass.Furthermore,intangibleassetandlongtermdeferredexpensescanbemanagedinassetmodulestoo.FI主數據設計原則結構列表FIMasterDataDesignPrincipleandStructureListVendorMasterDataandVendorAccount財務只負責創(chuàng)建及非貿易的供應商主數據，而貿易型供應商由物料管理（MM）部門進行管理。具體的原則如下：Financedepartmentisresponsibleforthemaintenanceofnon-tradevendormasterdata,whilepurchasingdepartmentwillberesponsiblefortradevendormastercreation.Themainrulesareasfollows,總部的非貿易供應商主數據在總部和。分司的非貿易供應商主數據在分司和Non-tradevendormasterdataofHQwillbeappliedorapprovedtomaintainbyresponsiblesinHQ.Whilenon-tradevendormasterdataofaffiliateshouldbeappliedtoapprovedtomaintainbyresoponsiblesof會計記賬在提交非貿易供應商主數據申請表前，必須先檢查該主數據在系統(tǒng)中是否已存在Beforesubmittingnon-tradevendormasterdatamaintenanceapplicationform,accountantshouldconfirmwhetherthevendormasterdatahasalreadybeenexistedinsystem.供應商組包括第供應商、方供應商、關聯方供應商、Holcim相關的供應商及供應商等Vendoraccountgroupisseparatedintothirdpartyvendor,groupvendor,associatedvendor,Holcimrelatedvendorandonetimevendor.供應商編碼在范圍內自動，即流水Vendornumberwillbegeneratedbysystemautomatically,that’ssequence供應商（起始VendorNumber供應商（終止VendorNumberVendorGroupNunber供應商第ThirdPartyVendor供應商GroupAssociatiedHolcimHolcimRelatedOnetimeCustomerMasterDataandCustomerAccount財務只負責創(chuàng)建及非貿易的客戶主數據，而貿易型客戶由銷售管理（SD）部門進行管理。具體的原則如下：Financedepartmentisresponsibleforthemaintenanceofnon-tradecustomermasterdata.Whilesalesdepartmentwillresponsibleforthemaintenanceoftradecustomermasterdata.Themainrulesareas總部的非貿易客戶主數據在總部和。分司的非貿易客戶主數據在分司和Non-tradecustomermasterdataofHQwillbeappliedorapprovedtomaintainbyresponsibleinHQ.Whilenon-tradecustomermasterdataofaffiliateshouldbeappliedtoapprovedtomaintainby ofaffiliate.客戶組包括第客戶、方客戶、關聯方客戶、Holcim相關客戶、客戶及員工Customeraccountgroupisseparatedintothirdpartycustomer,groupcustomer,associatedcustomer,HolcimrelatedCustomer,onetimecustomerandemployee.客戶編碼在范圍內自動，即流水Customernumberwillbegeneratedbysystemautomatically,that’ssequence客戶（起始CustomerNumber客戶（終止CustomerNumberCustomer客戶第ThirdParty客戶方Group客戶關聯方Associated客戶HolcimHolcimRelatedCustomerOnetime員工AssetMaster固定資產主數據權限保留在各分司計財部和財務中心會計部Assetmasterdatawillbemaintainedindividuallybyassetaccountantinaffiliatefinancedepartmentandfinancecenter.如果需要新增或修改固定資產主數據，申請者需要首先填寫固定資產主數據申請表并且獲得主管。固定資產主數據申請表須注明投資原因等相關信息。Ifassetmasterdataneedstobenewlycreatedorchanged,applicationformmustbesubmittedandapprovedbytheincharge.Investmentreasonandsomeotherrelatedinformationarealsoneededinassetmasterdata.AssetAsset建筑物和輔助設施（14Buildingsandinstallations(morethanorequal 建筑物和輔助設施（14Buildingsandinstallations(less 機器（14Machines(morethanorequal 機器（小于14萬CNY）Machines(lessthan 辦公設施和用具（3.5Furnitureandtools(morethanorequal 辦公設施和用具（小于3.5萬CNY）Furnitureandtools(lessthan 交通工具（3.5Vehicles(morethanorequal 交通工具（小于3.5萬CNY）Vehicles(lessthan 無形資產分類（14萬CNY為界劃分）IntangibleAssetClassshouldbedoubledby140,000CNY)無形資產-IntangibleAssetLanduse無形資產-IntangibleAsset無形資產-IntangibleAssetMining無形資產-IntangibleAsset無形資產-IntangibleAssetRailwayuse無形資產-IntangibleAssetSoftwareuse無形資產-IntangibleAssetMiningexplorationLongTermDeferredExpense長期待攤費用-LongTermDeferredExpenselanduse長期待攤費用-LongTermDeferredExpense-Miningexploration長期待攤費用-LongTermDeferredExpenseRailwayuse長期待攤費用-LongTermDeferredExpenseTrademarkuseAssetUnder場地恢復準備金（大于等于14萬CNY）RestorationCost(morethanorequal 場地恢復準備金（小于14萬CNY）RestorationCost(less 采準剝離費（大于等于14萬CNY）StripCost(morethanorequal 采準剝離費（小于14萬CNY）StripCost(less CO主數據結構COMasterDataCO主數據概念及應用原則COMasterDonceptandApplicationPrinciple初級成本/收入要素：成本/收入要素是科目表里與成本/收入相關的項目，用于成本會計系統(tǒng)記賬所有的成本/收入。初級成本/收入要素所記入的成本/收入主要用于管理控制目的，它的記賬數據來源于FI財務憑證。管理會計中的“初級成本/收入要素”與財務會計中的損益類記賬科目一一對應。編碼－于總賬科目，因此遵循賬科目的編碼。類型－常用的初級成本要素（)和初級收入要素（1）。Primrycost/reveets:dforstinsncosttin,tetasesFI.Primrycost/reveemetstsamesP&LaccosnOA,thecoesocdfromGLt.Nrma,cos ttype1drevnelttype1e次級成本要素：次級成本要素在SAP的管理會計模塊中只能在管理會計中創(chuàng)建和管理。它們用于描述的價值流動，例如作業(yè)分配、費用的分攤等情況，在ECC5.0以上的版本,FICO的統(tǒng)馭是時時更新的,所以針對每個次級成本要素,也需要創(chuàng)建相應的會計科目。次級成本要素類別:42(主要用于費用分攤)；作業(yè)分配43（主要用于作業(yè)分配，例如費用從成本中心吸收到生產訂單、成本收集器）；訂單/項目結果分析31（用與在制品的分析）。Secondarycosements:SecondarycosementsdonotcorrespondtoanyG/LaccountinFinancialAccounting.TheyareusedonlyinControllingandconsequentlycannotbedefinedinFIasanaccount.Itdescribesinternalvalueflow,ernalactivityallocation,expenseallocation.InECC5.0,weneedtocreatecorrespondGLaccountforeachsecondarycosementduetorealtimeFICOreconciliation.Normally,secondarycosementtype42(allocation)and43(activityallocation)and31(WIPysis)areused.成本要素組：為了評估、計劃和分配的目的，有必要將成本要素合并成組，例如固定成本、人工成本、工一層次又可包含任意數量的子層次。Cosementgroup:forvaluation,planningandallocationpurpose,weneedtogroupsomecosements,e.g.fixedcost,laborcost,salaryandsoon.Acosementgroupcancontainmanycosements.Alsocangroupcos ementgrouptoanewgroup,thiswillgenerateacostelementhierarchy.SAP中將公司實現對于責任區(qū)域的成本計劃、認定、控制和分攤的模塊。成本中心類似于企業(yè)“部門”的概念，但在管理會計中它主要用于成本控制的目的。將公司按照成本中心分割，可center:costcenterissimilarlywith“department”conceptofcompany;it’susedforcostcontrolincontrolling.SplitCompanywithcostcentercanrealizecostplanning,cognizance,controllingandassessmentofresponsiblearea.Comparewithothercostobject,costcenterisstableandlowerchange.SetdepartmentascostSetthesmallestunitascost為了支持組織機構的報表分析，每個成本中心分配給一個公司代碼和利潤中心。Assigneachcostcentertoonecompanycodeandprofitcenter.成本中心支持計劃和實際過賬。Costcentersupportsplanningandactual在系統(tǒng)創(chuàng)建成本中心時必須指定利潤中心和功能范圍。Specifyprofitcenterandfunctionalareawhencreatecostcenter.如果一個成本中心有多個功能范圍對應時，要拆分創(chuàng)建虛擬成本中心。Needtocreatedummycostcenterifonecostcenterhasmorethanonefunctionalarea.功能范圍是針對各個成本對象（例如成本中心）中的相應費用科目進行屬性歸類,區(qū)分出生產成本、用和營業(yè)費用等。Functionalareaisusedforclassifyexpensetype,likeproductioncost,G&Aexpenseandsales成本中心標準層次：由成本中心組成的一個層級結構。一般和企業(yè)的部門結構存在對應的關系，也可以從控制范圍內建立成本中心層次連接各個成本中心。Costcenterstandardhierarchy:Thetreestructureofhierarchyrelationship,eachstandardhierarchyincludesmanycostcenters,userhastospecifyastandardhierarchywhenmaintaincostcenter.Controllingareajustcanhaveonestandardhierarchy.Eachcostcentercanconnecttoonenodeinstandard所有的成本中心都要連接到標準的成本中心結構圖確保標準結構圖的完整性。Allthecostcentersshouldbeconnectedtoastandardhierarchy.一個成本控制范圍只能有一個標準的成本中心結構圖。Acontrollingareajusthasonestandard的選擇性成本中心組，以滿足管理報表分析的各種需要。Costcentergroup:Groupcostcenteraccordingtocertainruleandrequirement.ThiswillenableustodescribeenterpriseorganizationstructurebycostcenterinSAPsystem.Wehavetocreateacostcentergroupwhichcontainsallthecostcentersandpresententerpriseorganization.Wecancreatemanycostcentergroupifnecessarysothatsatisfyinternalmanagementreportysis.Theselectivelycostcentergroupwillmaptotheselectivelycostcenter利潤中心/組：利潤中心是管理導向的組織結構，主要用于企業(yè)控制的目的。利潤中心會計可以讓以利潤中心為責任單位進行法人分析，產生法人的報表。用戶根據自已需求，按區(qū)域（、內貿、工廠）、功能（銷售、生產）或產品（產品分類、產品組）來靈活地定義公司的利潤中心和結構。通過將利來。有了這樣的結構，系統(tǒng)可以提供分利潤中心的資產負債表和損益表。Profitcentergroup:usedforenterpriseinternalcontrol.PCAcanbeusedforinternalreportwhichincludingarea,functionorproduct.Wecanassignittomaterial,orderorcostcenter,correspondinformationisrecordedwhenFIpostingorgoodsmovementoccurred.組用于各種報表，分配和計劃功能。通過利潤中心組，看到處于結構最底層的利潤中心的詳細數據，也可以看到次的利潤中心組的詳細數據。利潤中心標準結構是特殊的利潤中心組，它包括所有成本控制范圍內反映利潤中心會計組織結構的利潤中心。Profitcentergroupisthehierarchystructureofprofitcenter,classifyprofitcenterbasedoncompanymanagementrequirementwhenuseprofitcentergroup.Profitcentergroupcanbeusedformanykindsofreport,allocationandplanning.Throughprofitcentergroup,wecangetdetaildatabothofbottomandtoplevelofprofitcentergroup.定單：和成本中心類似，定單也是一種成本對象，我們可以對定單進行成本的計劃，認定，控制和分攤。在ERP中可以定義不同的定單類別（InternalOrderType）。訂單可以按層次結構組合到不同的訂單組中。組對于閱讀報表和分攤成本很有用。AnCOobjectinCO,likecostcenter.canbeusedforcontrollingandallocation.Wecandefinemanyinternalordertypes.Internalordercangroupedtoainternalordergrouptohelpreports.統(tǒng)計型的訂單Statisticinternal統(tǒng)計訂單不歸集實際發(fā)生的費用，即：真實的實際影響財務成本賬務的交易不記錄在統(tǒng)計訂單設定來控制統(tǒng)計要素費用的累計金額，因此當實際費用發(fā)生的金額導致統(tǒng)計要素累計金額達到某種程 控制機制將不允許實際費用的繼續(xù)過賬（例如：不允許對特性費用的超支 控制的目的。Statisticordercannotcollectactualcost,usercansetbudgetforthistypeoforder,ifactualcostexceedbudget,usercannotdothepostinganymore.實際類型的訂單Actualinternal此類訂單歸集真實的賬務信息，即：費用憑證在過賬時直接記錄到此類訂單中，月末可以通過訂單的分配分攤及訂單結算等管理會計功能結轉到成本中心。系統(tǒng)功能同樣可以對此類型。Thistypeofordercancollectactualcost,forexample,expenseposting.Itcansettletothecostcenterinthemonthendusingallocationfunction.統(tǒng)計指標：統(tǒng)計指標定義一些適用于成本中心、利潤中心、定單的可測量值，用來分配或分攤制造費用的標準。如包括成本中心的雇員總數、長途的分鐘數等等。SKFdefinitionthemeasurablevaluewhichfitforthecostcenter、profitcenter、internalorder,usedtoallocationorassessmentproduceexpensestandard.Foxexamplethetotalemployofcostcenter、minutesoflongdistanceephoneetc.的千瓦小時數）。SKFincludingfixvalueandtotalvalue:fixvaluemeansforalltheperiodincurrentyear,newentrieswilloverwriteoldvalue.Totalvaluemeansentrieshastoforeachperiod.就可以把成本中心中的間接費用分配到訂單中。Activitytype;Describeacostcenterprovidesactivityorserviceform,carryoutexpensecalculatebasedonplanningpriceandactivityty.成本收集器：與成本中心與定單類似，成本收集器也是一種成本對象。主要用于收集生產訂單上發(fā)生的collector:likeinternalorder,costcollectorisacostobject.Usedforalltheexpensecollectionforcertainproductionorder.Itfitstohighvolumeproduction,costcalculationbaseonperiod.Itcanbeusedforplanning,costcollectionandvariance CO主數據設計原則結構列表COMasterDataDesignPrincipleandStructureListCO主數據的權限只分配給總部CO主數據COmasterdatamaintenancejustauthorizedforCOmasterdatamaintenanceclerkofheaderquarter.FI關鍵業(yè)務數據元素FIKeyBusinessDataFI關鍵業(yè)務數據元素概念及應用原則FIKeyBusinessDataElementConceptandApplicationPrinciple憑證類型：SAP憑證類型用于區(qū)分所有的會計憑證，存在于會計憑證抬頭。在憑證類型中定義了憑證的，該在公司代碼層面進行連續(xù)流水，每年重復使用這套。Type:typeinSAPisdefinedtodistinctdifferentfinance .Anditisenteredinheader.Andnumberrangeisassignedtoeverytype.Andfinance numberedinthecompanycodeinsequencewithinthenumber numberwillstartfromthebeginningthenext憑證：SAP憑證類型的在憑證類型中定義，每個憑證范圍都有獨立的編碼，該編碼可以分配給一個憑證類型，即該憑證類型的憑證使用某個范圍的憑證；該編碼也可以分配給多個憑證類型，即這多個憑證類型共同使用某個范圍的憑證。Number:ItisdefinedinSAP type.Numberrangeshouldnotbeoverlapped.Onceonenumberrangeisassignedtoa withthis typecanonlybenumberedwithinthisnumberrange.Onenumberrangecanassigntotwomore types.That’stosaythatseveraltypescansharethesa mberrange.112月為一年，11212個正常期間，13-16為調整期間，同時它也可以因業(yè)務的不同而不同。在系統(tǒng)中，上述標準的會計年度設置K4。期間控制指開關賬控制。Fiscalyearandfiscalperiod:Usuallyfiscalyeariscalendaryear,butitcan’tbecalendaryearaswell.Forcalendaryear,period1to12issetasthenormalperiod,andperiod13to16istheadjustmentperiod,theseforperiodscanbefordifferentpurpose.Insystem,K4issetforthefiscalyearwith4adjustmentDepreciationArea:Atleastonedepreciationareaissetforonedepreciationchart.Andforeverydepreciationarea,depreciationmethodisdefined,andalsoassetusefullifeisalsoassignedindepreciationareinassetmasterdata.Thus,assetdepreciationcanbecalculatedindifferentareafordifferentbusinesspurpose.Everydepreciationareahastwodigits.010101Depreciationarea01isthedefaultbookingdepreciationandisnecessaryforeverydepreciationchart.Allbusinesstransactionindepreciation01willbepostedtoGeneralLedgerinrealtime.AndthenGeneralLedgeraccountbalancewillbethesameasthebalanceinassetmodule.DepreciationKey:ItistheimportantparameterwhichdeterminesthedepreciationFI關鍵業(yè)務數據元素設計原據元素列表FIKeyBusinessDataElementDesignPrincipleandDataElementList憑證類型及憑證TypeandNumber憑證類Type描述起始范Number(終止范NumberAllowedAccount總分類賬憑證GeneralS固定資產憑證SDK憑證類Type描述起始范Number(終止范NumberAllowedAccount折舊攤銷憑證SCreditMemoSDK SDKPaymentSD客 憑證SCreditMemoSDK 憑證VendorSDK對供應商付款憑證VendorpaymentSD SKMLedgerSPriceChangeS物料發(fā)貨憑證MaterialSMreceiveSM物料盤點差異MaterialCountingVarianceS銷售發(fā)貨憑證SalesGoodsIssueS中方到HARP的調帳憑證AdjustmentFromCAStoHARPSAssetS SDKMFiscal的會計年度按照自然年設置，1-12月為正常的記賬期間，13-16月為調整期間。系統(tǒng)中的會計年度變式為K4。FiscalyearofHuaxinwillbesetascalendaryear,period1to12asthenormalp