華蘇塑料實(shí)施120cofinal

蘇州華蘇塑料有限公司SAP項(xiàng)目SAPProject(PhaseI)Aug’04–Jan’05120SAP控制模塊CO培訓(xùn)控制模塊概述CO控制CourseObjectives課程目標(biāo)Thiscoursewillenableyouto:這個(gè)課程是為了讓你們了解GainthebasicknowledgeandunderstandingoftheControlling(CO)applicationmodule.大致了解并理解控制

應(yīng)用模塊LearnthefunctionalityanduseofControllingorganizationalstructures.

學(xué)會(huì)控制模塊組織結(jié)構(gòu)的功能和使用LearnthefunctionalityofthebusinesscomponentsintheCOmodule.

學(xué)習(xí)控制模塊中企業(yè)成分的功能UnderstandtheControllingmasterdataandthewayitisgroupedwithinSAP.了解控制模塊主數(shù)據(jù)以及其結(jié)合的方法UnderstandtheSAPdocumentprocessingterminology.

了解SAP文件處理的術(shù)語UnderstandtheinformationsystemandreportingfeaturesinSAPCOmodule.了解SAP控制模塊中信息系統(tǒng)和報(bào)告特點(diǎn)UnderstandthekeyintegrationpointsbetweenCOandotherapplicationsmodules.了解控制模塊和其他應(yīng)用模塊的關(guān)鍵結(jié)合點(diǎn)COAPPLICATIONDATAOVERVIEW控制模塊應(yīng)用數(shù)據(jù)的預(yù)覽21SYSTEMNAVIGATION系統(tǒng)導(dǎo)航COFUNCTIONALITYOVERVIEW控制模塊功能預(yù)覽34INFORMATIONSYSTEM信息系統(tǒng)5QUESTIONS&ANSWERS問題&解答Agenda議程Agenda議程COAPPLICATIONDATAOVERVIEW控制模塊

應(yīng)用數(shù)據(jù)的預(yù)覽21SYSTEMNAVIGATION系統(tǒng)導(dǎo)航COFUNCTIONALITYOVERVIEW控制模塊

功能預(yù)覽34INFORMATIONSYSTEM信息系統(tǒng)5QUESTIONS&ANSWERS問題&解答YouwillseetheSAPLogonicononyourdesktop你將能在視窗桌面上看到SAP登錄圖像

Double-clickontheiconandtheSAPLogonwillappear點(diǎn)擊那個(gè)圖像，SAPLogon視窗將出現(xiàn)

IntheSAPLogon46D,double-clickontheHuasuIDES在SAPLogon視窗里，點(diǎn)擊HuasuIDES系統(tǒng)導(dǎo)航–登錄SAP系統(tǒng)導(dǎo)航–登錄SAPSAP視窗菜單欄標(biāo)準(zhǔn)工具欄標(biāo)題欄應(yīng)用程序工具欄狀態(tài)欄SAP菜單Agenda議程COAPPLICATIONDATAOVERVIEW控制模塊

應(yīng)用數(shù)據(jù)的預(yù)覽21SYSTEMNAVIGATION系統(tǒng)導(dǎo)航COFUNCTIONALITYOVERVIEW控制模塊功能預(yù)覽34INFORMATIONSYSTEM信息系統(tǒng)5QUESTIONS&ANSWERS問題&解答

Accounts

Payable

Accounting應(yīng)付帳款

Asset

Accounting固定資產(chǎn)

Accounts

Receivable

Accounting應(yīng)收帳款

GeneralLedger總分類賬

Profit&Loss損益表

BalanceSheet資產(chǎn)負(fù)債表

FinFinancialAccounting財(cái)務(wù)會(huì)計(jì)ProfitCenter

ProfitCenter利潤中心

ProductCosts

ProductCosts產(chǎn)品成本

Financial

Statement

Profitability獲利能力

Analysis分析

OverheadCosts

OverheadCosts間接費(fèi)用

Controlling控

制模塊

Purchasing

InventoryMgmt

Sales

HumanResources

ProductionPlanning生產(chǎn)計(jì)劃編制

InventoryMgmt庫存管理Purchasing采購Sales銷售FromFItoCO從財(cái)務(wù)會(huì)計(jì)(FI)到控制模塊(CO)ProfitCenterAccountingCO

FinancialAccounting

FinancialAccounting財(cái)務(wù)會(huì)計(jì)FIManagementAccounting管理會(huì)計(jì)

IASGAAPGOBTaxauditLegalRequirements法律規(guī)定AccountingStandards會(huì)計(jì)標(biāo)準(zhǔn)Controlling控制模塊PCAExternalAccountingVsInternalAccountingFIversusCO-財(cái)務(wù)會(huì)計(jì)與控制模塊外部會(huì)計(jì)與內(nèi)部會(huì)計(jì)CostAccounting成本會(huì)計(jì)FlexibleAnalysis靈活性分析Whilethereareoftendifferentaccountinginformationrequirementsforinternalandexternalusers,muchoftheunderlyingdatamayberelevantforbothpurposes.Butthatsamedatacanbepresentedinverydifferentwaystosatisfythedifferentrequirements

雖然內(nèi)部和外部用戶對(duì)會(huì)計(jì)資訊的需求不同，但是其數(shù)據(jù)來源都可以對(duì)兩方面有關(guān)系。同樣的數(shù)據(jù)可以不同的方式提出以滿足不同的需求FIversusCO-財(cái)務(wù)會(huì)計(jì)與控制模塊lCostandRevenueElementAccountinglOverheadCostControlling間接費(fèi)用控制:nCostCenterAccounting成本中心會(huì)計(jì)nInternalOrders內(nèi)部訂單nActivity-BasedCosting基于作業(yè)的成本核算lProductCostControlling產(chǎn)品成本控制:nProductCostPlanning產(chǎn)品成本計(jì)劃編制nCostObjectControlling成本對(duì)象控制nActualCosting/MaterialLedger實(shí)際成本核算/物料分類帳lProfitabilityManagement獲利能力管理nProfitabilityAnalysis獲利能力分析nProfitCenterAccounting利潤中心會(huì)計(jì)ComponentsofCO–

控制模塊的成員成本與收入要素會(huì)計(jì)

FI

ProfitCenterAccounting利潤中心會(huì)計(jì)ProfitabilityAnalysis獲利能力分析OverheadCost

Controlling

間

接費(fèi)用控制ProductCostControlling產(chǎn)品成本控制COCostandRevenueElementAccountingApplicationComponentsinCO控制模塊中的應(yīng)用構(gòu)成成本和收入要素會(huì)計(jì)

ProfitCenterAccounting利潤中心會(huì)計(jì)ProfitabilityAnalysis獲利能力分析OverheadCostControlling

間

接費(fèi)用控制COCostandRevenueElementAccounting成本和收入要素會(huì)計(jì)Howcanwereduceoverhead?如何控制間接費(fèi)用？Areresponsibilityareasworkingefficiently職責(zé)范圍是否運(yùn)用有效？Howhigharethecostoforganizationalactivities組織活動(dòng)所需的成本有多高？HowcanweoptimizeourinternalbusinessProcess?如何使內(nèi)部處理最優(yōu)化？Howprofitableareindividualenterprisearea?每個(gè)范圍的盈利如何?Howprofitableareindividualmarketsegment?每個(gè)市場(chǎng)范圍的盈利如何?Whatarethemanufacturingcostsofaproduct?一種產(chǎn)品的生產(chǎn)成本有多少？Whatcostsoccurwithintheorganization?組織里有什么費(fèi)用？ProductCostControlling產(chǎn)品成本控制ApplicationComponentsinCO控制模塊中的應(yīng)用構(gòu)成

COMPANY

CODE公司代碼COMPANY

CODE公司代碼COMPANY

CODE公司代碼BUSINESS

AREA業(yè)務(wù)范圍OrganizationalStructureBetweenCOandFICO管理會(huì)計(jì)與財(cái)務(wù)管理之間的組織結(jié)構(gòu)BUSINESS

AREA業(yè)務(wù)范圍BUSINESS

AREA業(yè)務(wù)范圍CONTROLLING

AREA控制范圍CONTROLLING

AREA控制范圍CHARTOFACCTS科目表CHARTOFACCTS科目表CLIENT集團(tuán)

FI

ProfitCenterAccounting利潤中心會(huì)計(jì)ProfitabilityAnalysis收益率分析OverheadCost

Controlling間接費(fèi)用控制ProductCostControllingCOCostandRevenueElementAccountingOverheadCostControlling間接成本控制Aretheresponsibilityareasworkingefficiently?職責(zé)范圍是否運(yùn)用有效？Howhigharethecostsoforganizationalactivities?Dotheykeeptotheirbudgets?組織活動(dòng)所需的成本有多高？是否在預(yù)算內(nèi)？Howcanweoptimizetheinternalprocesses?如何使內(nèi)部處理最優(yōu)化？Howcanwereininouroverhead?如何控制間接費(fèi)用？成本和收入要素會(huì)計(jì)MasterDatainCostCenterAccounting

成本中心會(huì)計(jì)的主數(shù)據(jù)COSTELEMENTS:成本要素WHICHcostsareincurredforwhat?哪些成本會(huì)導(dǎo)致什么？Primary Coststhatoriginateoutside

主要 ofthecompany公司外部成本Secondary Costsresultingfromtheinternal

次要 exchangeofactivities公司內(nèi)部交換活動(dòng)的成本COSTCENTERS:成本中心Areasofresponsibilityinthecompany

thatcauseandinfluencecosts公司中會(huì)引起并影響成本的職責(zé)范圍ACTIVITYTYPES:作業(yè)類型Unitsofmeasureforallocatingcosts

ofinternalactivitiesaccordingtousage

根據(jù)用途來分配內(nèi)部活動(dòng)成本的測(cè)量單位STAT.RATIOS:統(tǒng)計(jì)比率Allocationbasesfordistribution,assessmentand

arithmeticformulae.根據(jù)分?jǐn)偅纼r(jià)和算術(shù)方程來分配MasterDatainCostCenterAccounting成本中心會(huì)計(jì)的主數(shù)據(jù)COSTELEMENTS:成本要素WHICHcostsareincurredforwhat?哪些成本會(huì)導(dǎo)致什么？Primary Coststhatoriginateoutside

初級(jí) ofthecompany公司外部成本Secondary Costsresultingfromtheinternal

次級(jí) exchangeofactivities公司內(nèi)部交換活動(dòng)的成本COSTCENTERS:成本中心Areasofresponsibilityinthecompany

thatcauseandinfluencecosts公司中會(huì)引起并影響成本的職責(zé)范圍ACTIVITYTYPES:作業(yè)類型Unitsofmeasureforallocatingcosts

ofinternalactivitiesaccordingtousage

根據(jù)用途來分配內(nèi)部活動(dòng)成本的測(cè)量單位STAT.RATIOS:統(tǒng)計(jì)比率Allocationbasesfordistribution,assessmentand

arithmeticformulae.根據(jù)分?jǐn)?，估價(jià)和算術(shù)方程來分配CostElements:成本要素財(cái)務(wù)會(huì)計(jì)使用總分類帳來分類資源控制模塊使用成本要素來分類資源總分類帳旅差費(fèi)#430000成本要素旅差費(fèi)#430000CostElements:成本要素控制范圍初級(jí)成本要素有兩種成本要素，初級(jí)和次級(jí)初級(jí)成本要素在控制范圍中創(chuàng)建，但首先必須在財(cái)務(wù)會(huì)計(jì)科目表中存在總分類帳旅差費(fèi)#430000初級(jí)成本要素旅差費(fèi)#430000CostElements:成本要素控制范圍成本中心A次級(jí)成本要素635000成本中心B次級(jí)成本要素635000次級(jí)成本要素123789Currentassetsandshort-termCapital流動(dòng)資產(chǎn)和短期資產(chǎn)4NonOperatingExpendit-uresandRevenues非操作費(fèi)用和收入MaterialAssets材料資產(chǎn)primarycostelem.初級(jí)成本要素56Second-arycostelem.次級(jí)成本要素Stocksofsemi-finishedandfinishedProducts半成品和產(chǎn)成品的庫存Revenues/Inventorychanges/internalservices收入/存貨兌換/內(nèi)部服務(wù)RevenueElement收入要素Clos-Ing結(jié)帳Second-arycostelem.次級(jí)成本要素FinancialaccountingFinancialaccountingChartofaccount帳目表CostaccountingChartofAccountandCostElements帳目表和成本要素Expenseaccount費(fèi)用CostElementGrouping成本要素分組

Personnelcosts職員成本 Rawmat.andaux.supplies

原材料和零件供應(yīng)

WagecostsSalarycosts

工資開支

薪水開支

420000 430000 421000 431000 422000 432000

Overheadanalysissheet間接費(fèi)用分析表MostofthemasterdatainControllingcanbeclassifiedintodifferentgroupingtofacilitateanalysisandreportingneedsoftheendusers在控制模塊中大多主數(shù)據(jù)可以分成不同小組以促進(jìn)終端用戶的分析和報(bào)告MasterDatainCostCenterAccounting成本中心會(huì)計(jì)的主數(shù)據(jù)COSTELEMENTS:成本要素WHICHcostsareincurredforwhat?哪些成本會(huì)導(dǎo)致什么？Primary Coststhatoriginateoutside

初級(jí) ofthecompany公司外部成本Secondary Costsresultingfromtheinternal

次級(jí) exchangeofactivities公司內(nèi)部交換活動(dòng)的成本COSTCENTERS:成本中心Areasofresponsibilityinthecompany

thatcauseandinfluencecosts公司中會(huì)引起并影響成本的職責(zé)范圍ACTIVITYTYPES:作業(yè)類型Unitsofmeasureforallocatingcosts

ofinternalactivitiesaccordingtousage

根據(jù)用途來分配內(nèi)部活動(dòng)成本的測(cè)量單位STAT.RATIOS:統(tǒng)計(jì)比率Allocationbasesfordistribution,assessmentand

arithmeticformulae.根據(jù)分?jǐn)?，估價(jià)和算術(shù)方程來分配CostCenterAccountingOrganizationalStructure成本中心會(huì)計(jì)組織結(jié)構(gòu)S01000ABCCorp.S01100Manage-ment1100Manage-mentS02100W.houseS02200EnergyS02300Buildings2110inggoodsinsp.2210Electricity電1100Admin.Buildings2120ingwarehouse2220Water1100W.houseBuildings2130Outgoing

warehouse2230Gas1100Prod.buildingsS03000S04000S02400Motorpool

S02000Logistics成本中心組成本中心成本中心標(biāo)準(zhǔn)層次02

Motorcycles摩托車

90

Accessories附件OperatingChartofAccounts運(yùn)營會(huì)計(jì)科目表ControllingArea控制范圍4000MotorSportsInternational,Inc

Canada4000摩托體育有限公司加拿大CostCenterHierarchy成本中心層次Sales–Paints銷售--油漆InformationSystems信息系統(tǒng)Marketing市場(chǎng)營銷ProfitCenterHierarchy利潤中心層次Paints油漆Pumps抽水機(jī)CostCenterHierarchy&OtherOrganizationalUnits成本中心層&其他組織單位3000MotorSportsInternational,Inc

US3000摩托體育有限公司美國TheCostCenterAccountingcomponent(CO-OM-CCA)trackswherecostsoccurinyourorganization.Atypicalapproachcouldbeforanenterprisetodefineacostcenterforeachlow-levelorganizationalunitthathasresponsibilityformanagingcosts.Ascostsareincurred,theyareassignedorpostedtotheappropriatecostcenter.

成本中心會(huì)計(jì)記錄您組織里所產(chǎn)生的成本。一個(gè)典型的方法是一個(gè)企業(yè)可把成本中心定義為每個(gè)低層次而且是負(fù)責(zé)管理成本的組織單位Eachcostcenterisassignedtoacategory,e.g.Administrationcostcenter,productioncostcenter,etc.

每個(gè)成本中心都會(huì)被歸類，像管理成本中心，生產(chǎn)成本中心Costcenterscanbegroupedtogethertoprovidesummarycostinformation.Thestandardhierarchyincludesallcostcentersinthatcontrollingarea,andprovidestheabilitytoanalyzesummarycostsateachnodeofthestructure

成本中心可被編組以便可以提供總結(jié)的成本資訊。標(biāo)準(zhǔn)層次將涵括所有在一個(gè)控制范圍內(nèi)的成本中心，和提供在一個(gè)結(jié)構(gòu)里的每個(gè)接連點(diǎn)都能分析總結(jié)成本的能力CostCenterAccounting成本中心會(huì)計(jì)MasterDatainCostCenterAccounting成本中心會(huì)計(jì)的主數(shù)據(jù)COSTELEMENTS:成本要素WHICHcostsareincurredforwhat?哪些成本會(huì)導(dǎo)致什么？Primary Coststhatoriginateoutside

初級(jí) ofthecompany公司外部成本Secondary Costsresultingfromtheinternal

次級(jí) exchangeofactivities公司內(nèi)部交換活動(dòng)的成本COSTCENTERS:成本中心Areasofresponsibilityinthecompany

thatcauseandinfluencecosts公司中會(huì)引起并影響成本的職責(zé)范圍ACTIVITYTYPES:作業(yè)類型Unitsofmeasureforallocatingcosts

ofinternalactivitiesaccordingtousage

根據(jù)用途來分配內(nèi)部活動(dòng)成本的測(cè)量單位STAT.RATIOS:統(tǒng)計(jì)比率Allocationbasesfordistribution,assessmentand

arithmeticformulae.根據(jù)分?jǐn)偅纼r(jià)和算術(shù)方程來分配ActivityType作業(yè)類型Activitytypesclassifytheactivitiesproducedinthecostcenters作業(yè)類型把成本中心的作業(yè)分類S04100 S04200

服務(wù)成本中心 生產(chǎn)成本中心A

4110 維修 4210

供水 小時(shí) SFI 生產(chǎn)小時(shí) 4120 4210

供電 SFII 生產(chǎn)小時(shí)S01000ABC公司S04000生產(chǎn)類MasterDatainCostCenterAccounting成本中心會(huì)計(jì)的主數(shù)據(jù)COSTELEMENTS:成本要素WHICHcostsareincurredforwhat?哪些成本會(huì)導(dǎo)致什么？Primary Coststhatoriginateoutside

初級(jí) ofthecompany公司外部成本Secondary Costsresultingfromtheinternal

次級(jí) exchangeofactivities公司內(nèi)部交換活動(dòng)的成本COSTCENTERS:成本中心Areasofresponsibilityinthecompany

thatcauseandinfluencecosts公司中會(huì)引起并影響成本的職責(zé)范圍ACTIVITYTYPES:作業(yè)類型Unitsofmeasureforallocatingcosts

ofinternalactivitiesaccordingtousage

根據(jù)用途來分配內(nèi)部活動(dòng)成本的測(cè)量單位STAT.RATIOS:統(tǒng)計(jì)比率Allocationbasesfordistribution,assessmentand

arithmeticformulae.根據(jù)分?jǐn)偅纼r(jià)和算術(shù)方程來分配StatisticalKeyFigure–統(tǒng)計(jì)指標(biāo)Statisticalkeyfig.010203...1011124500500050006000_______100..83.320500

(average)(total)Months100100100Employee(fixedvalue)員工Telephoneunits(totalvalue)電話單位Defineasfixedvalueortotalsvalue可定義為固定值或總值Internalordersarenormallyusedtoplan,collect,andsettlethecostsofinternaljobsandtasks內(nèi)部訂單通常是用來計(jì)劃，收集，和結(jié)算內(nèi)部工作和任務(wù)的成本Internalordermanagementcanbeusedfor:內(nèi)部訂單管理可用來：Costmonitoring,wherecostsneedtobelookedatfromobject-relatedaspects

成本監(jiān)視–成本需要從對(duì)象相關(guān)的角度來分析Assistingdecision-making,whenyouneedtodecidebetweenin-houseproductionandexternalprocurement

幫助決策–決定是否要內(nèi)部生產(chǎn)或向外采購InternalOrder內(nèi)部訂單InternalOrder內(nèi)部訂單沒有內(nèi)部訂單有內(nèi)部訂單S02400

TruckfleetS04100

supportctrsS04300

Product.B2410

TruckfleetTruck1Truck1Truck14110

MachinistCBA4120

ElectricianCBA4130

PainterCBA4310

Product.I4320

Product.IIInvestment=Orders= Costs

centersInternalOrder內(nèi)部訂單

FI

ProfitCenterAccountingProfitabilityAnalysisOverheadCost

ControllingProductCostControllingCOCostandRevenueElementAccountingProfitCenterAccounting利潤中心會(huì)計(jì)WhatisthePnLperformanceofeachofourarea?我們每個(gè)業(yè)務(wù)部門的盈利如何?

Aretheresponsibilityareasworkingtowardafavourablefinancialresult?這些部門的運(yùn)作是否能得到一個(gè)有利的財(cái)務(wù)結(jié)果？Whatisthenetprofitineachofthearea?在每一個(gè)部門內(nèi)的凈利潤多少？Whichresponsibleareacontributesmosttotheoverallsuccessofthecompany?那一個(gè)部門最能使公司整體成功？Whichareamayneedextraatention?哪個(gè)部門需要特別的關(guān)注？Energy能量ObjectiveofEC-PCAistocalculatetheprofitofanareaofresponsibilitywithintheorganization,Canstructureprofitcentersaccordingtoregion,functionorproductsMarketSalaries薪金CompanyPrCtr1PrCtr3PrCtr2PrCtr4PrCtr5Deliveries/activitiesEC-

PCAAimofProfitCenterAccounting利潤中心會(huì)計(jì)的目標(biāo)Invoices發(fā)貨單EC-PCA目標(biāo)是在組織里計(jì)算責(zé)任范圍的利潤利潤中心可以依照區(qū)域，功能或產(chǎn)品來架構(gòu)MasterDatainProfitCenterAccounting利潤會(huì)計(jì)主數(shù)據(jù)PROFITCENTERS:利潤中心Areasofresponsibilityinthecompany

thatcauseandinfluencerevenueandcosts公司中能產(chǎn)生和影響收入和成本的職責(zé)領(lǐng)域STDPROFITCENTERHIERARCHY:利潤中心標(biāo)準(zhǔn)層次Astructureforgroupingallprofitcenterswhichbelongtoacontrollingarea把在一個(gè)控制范圍里的所有利潤中心編組起來的一個(gè)結(jié)構(gòu)ProfitCenterAccountingisassignedtotheControllingArea,soProfitCenterscanbedefinedascrosscompanycode利潤中心會(huì)計(jì)是為控制范圍服務(wù)的，所以利潤中心會(huì)計(jì)可以定義為跨公司代碼ProfitCenterMasterDataistimedependend,sothatare-assignmentofproductsegmentscouldeasilybedonewithoutchangingexistinghistoricaldata.ProfitCenterAccountingOrganizationalStructure利潤中心會(huì)計(jì)的組織結(jié)構(gòu)利潤中心主記錄取決于時(shí)間，因此產(chǎn)品部件的重組可以不依靠改變現(xiàn)有的歷史數(shù)據(jù)而輕易完成

ProfitCenterAccountingallowsyoutocalculateinternalmeasurementofprofitability.Thisinternalviewofprofitability,then,reflectsthesuccessofagivenprofitcenteratmeetingtheprofitabilitygoalforwhichitwasgivenresponsibility利潤中心會(huì)計(jì)可以讓您計(jì)算獲利性的內(nèi)部測(cè)量。這種的內(nèi)部獲利性觀點(diǎn)可以反映出一個(gè)被賦予責(zé)任的利潤中心達(dá)到獲利性目標(biāo)的成功性ProfitCenterHierarchy&OtherOrganizationalUnits利潤中心和其他組織的單位02

Motorcycles摩托車

90

Accessories附件OperatingChartofAccounts操作帳目表ControllingArea控制范圍4000MotorSportsInternational,Inc

Canada4000摩托體育有限公司加拿大CostCenterHierarchy成本中心層次Sales–Paints銷售--油漆InformationSystems信息系統(tǒng)Marketing市場(chǎng)營銷ProfitCenterHierarchy利潤中心層次Paints油漆Pumps抽水機(jī)3000MotorSportsInternational,Inc

US3000摩托體育有限公司美國利潤中心與成本中心

FI

ProfitCenterAccountingProfitabilityAnalysisOverheadCost

ControllingProductCostControllingCOCostandRevenueElementAccountingProfitabilityAnalysis獲利能力分析MarketProfitability(onMarketSegments)市場(chǎng)獲利能力(市場(chǎng)細(xì)分)Whicharethelargestandfastestgrowingcustomers?哪些是最大的增長最快的顧客？Howhavesalesandcontributionmarginschangedinthelastperiodforeachproduct?最近一期每個(gè)產(chǎn)品的銷售毛利變化怎樣？

Whataremyworstandbestperformingsalesorganisationsindifferentregions?

在各個(gè)地區(qū)中哪些是我最好和最壞的銷售組織？ObjectiveofCO-PAistocalculatetheprofitofmarketsegments獲利能力分析的目標(biāo)是計(jì)算市場(chǎng)分類的利潤salesvaluation銷售估價(jià)Revenues收入salesdeductions銷售扣除costofsales銷售成本...Market市場(chǎng)Company公司SDCO-

PAAimofProfitabilityAnalysis獲利能力分析的目標(biāo)銷售與分銷獲利能力分析OrganizationalStructureinProfitabilityAnalysis獲利能力分析

的組織結(jié)構(gòu)經(jīng)營范圍

E001經(jīng)營范圍E002獲利段1-n獲利段1-n公司代碼01公司代碼02公司代碼04公司代碼03

控制范圍0002利潤中心1利潤中心2利潤中心3...利潤中心6

控制范圍0001

控制范圍0003利潤中心7......利潤中心n業(yè)務(wù)范圍1業(yè)務(wù)范圍2業(yè)務(wù)范圍3業(yè)務(wù)范圍4ProfitabilityAnalysis(CO-PA)letsyouanalyzetheprofitabilityofsegmentsofyourexternalmarket.Thesesegmentscanbedefinedaccordingtoproducts,customers,geographicareas,andnumerousothercharacteristics.Theaimistoprovideyourexecutivemanagement,sales,marketing,planning,andothergroupsinyourorganizationwithdecision-supportfromamarket-orientedviewpoint

盈利分析讓您分析您的外部市場(chǎng)段的獲利能力。這些段可被定義成產(chǎn)品，客戶，地理環(huán)境，和其他特性。目標(biāo)是為您行政管理部，銷售部，營銷部，計(jì)劃部，和其他部門提供一個(gè)從市場(chǎng)觀點(diǎn)的決策支持ProfitabilityAnalysis獲利能力分析ProfitabilityAnalysis獲利能力分析每個(gè)市場(chǎng)的貢獻(xiàn)每個(gè)銷售個(gè)體的毛利目標(biāo)營銷活動(dòng)的成功收入與成本的結(jié)構(gòu)哪個(gè)是最大和最快成長的客戶銷售隊(duì)伍有達(dá)到他們的毛利目標(biāo)嗎?最近對(duì)一種產(chǎn)品的推銷活動(dòng)成功嗎?一組客戶的定價(jià)策略有什么影響嗎?ApplicationDatainProfitabilityAnalysis盈利分析中的應(yīng)用數(shù)據(jù)Characteristics特征Characteristicvalues特征值Profitabilitysegment獲利能力段Whatistobeevaluated?評(píng)估的對(duì)象是什么？

Examples:Division,State,Region,Customer

group...例如:產(chǎn)品組,省,地區(qū),客戶組...Examples:DivisionA,DivisionX，RegionSouth,North,West...例如:產(chǎn)品組A,產(chǎn)品組X，地區(qū)：南方,北方,西部...Aprofitabilitysegmentsconsistofcombinationsofcharacteristics一個(gè)利潤部分由特征組合構(gòu)成Examples:DivisionA,RegionSouth，ProductgroupJackets,StateTexas例如:產(chǎn)品組A,地區(qū)南方，產(chǎn)品組夾克,州Texas

FI

ProfitCenterAccountingProfitabilityAnalysisOverheadCost

ControllingProductCostControllingCOCostandRevenueElementAccountingProductCostControlling產(chǎn)品成本管理Whatdoesmanufacturingaproductorprovidingaservicecost?

生產(chǎn)產(chǎn)品和提供服務(wù)的成本是什么？

Managementview:Decisionsupport?決策支持？

管理觀點(diǎn)EfficiencyofProduction?生產(chǎn)效率？Legalviews:ValuationofInventory存貨估價(jià)法律觀點(diǎn)ValuationofWIP在制品估價(jià)ProvisionsforLosses壞帳準(zhǔn)備Workinprocess在產(chǎn)品

Scrap廢品

Variances差異Settlement結(jié)算Plannedcosts,

Actual

costs計(jì)劃成本，實(shí)際成本

Order訂單Material $材料

Labor $勞動(dòng)

Overhead $間接費(fèi)用

Process $處理加工

Total...總和PricesforMaterials材料價(jià)格

PricesforActivities作業(yè)價(jià)格

PricesforProcesses處理價(jià)格

Overhead間接費(fèi)用Costestimate:成本估算

Standardcosts標(biāo)準(zhǔn)成本ProductCostPlanning產(chǎn)品成本計(jì)劃編制ValueStructure價(jià)值結(jié)構(gòu)QuantityStructure:數(shù)量結(jié)構(gòu)PPMasterData生產(chǎn)計(jì)劃編制主數(shù)據(jù)Period-EndClosing期末結(jié)算CostObjectControlling成本對(duì)象控制ComponentsinProductCostControlling產(chǎn)品成本管理組成Routing工藝路線BOM物料清單?UpdateoftheStandardCostEstimate標(biāo)準(zhǔn)成本估算的更新物料主記錄標(biāo)準(zhǔn)價(jià)格Future將來10Future標(biāo)記標(biāo)準(zhǔn)成本估算1015Future101515

庫存重新估價(jià)發(fā)布標(biāo)準(zhǔn)成本估算Current現(xiàn)在Previous前一次CurrentCurrentPreviousPrevious允許標(biāo)記：公司代碼期間評(píng)估變式允許發(fā)布：公司代碼期間PeriodEndProcessing周期終處理Actualcosts:實(shí)際成本

Pricedifferenceaccount

價(jià)格差價(jià)計(jì)算

MaterialLedger

材料分類帳Variances/Scrap:差異/廢品

ProfitabilityAnalysis

收益性分析WorkinProcess:在制品

Financials財(cái)務(wù)結(jié)算計(jì)算廢品、差異計(jì)算在制品計(jì)算間接費(fèi)用訂單重新評(píng)估Agenda議程COAPPLICATIONDATAOVERVIEW控制模塊應(yīng)用數(shù)據(jù)的預(yù)覽21SYSTEMNAVIGATION系統(tǒng)導(dǎo)航COFUNCTIONALITYOVERVIEW控制模塊

功能預(yù)覽34INFORMATIONSYSTEM信息系統(tǒng)5QUESTIONS&ANSWERS問題&解答CostCenter,InternalOrder,ProfitCenter,ProductCost,ProfitabilitySegment成本中心，內(nèi)部秩序，利潤中心，產(chǎn)品成本，利潤性分類Controlling控制模塊Planning計(jì)劃Openitems未清項(xiàng)目Actualposting實(shí)際記帳DocumentPrinciple&TransactionData文件原則&事務(wù)辦理數(shù)據(jù)AdocumentwillbecreatedwheneverthereispostingtoCOorwithinCO當(dāng)有過帳到控制模塊和控制模塊內(nèi)的過帳就會(huì)生成文件TransactionData:CurrencyFeatureinCO事務(wù)辦理數(shù)據(jù)：管理會(huì)計(jì)里的貨幣特點(diǎn)Documententrywithdifferent

currencies憑證輸入可以用不同貨幣Updating更新Reportsin報(bào)告貨幣

Currencyofdocument憑證貨幣

Currencyofcompanycode公司代碼貨幣

Currencyofcontrollingarea控制范圍貨幣DocumentCurrencyWhenanFIdocumentiscreatedthatpoststoanexpense(orrevenue)accounthavingacorrespondingcostelement,andavalidcontrollingobject(suchascostcenter)isidentifiedfortheexpenselineitem,acontrollingdocumentisalsocreatedPostingLogicPostingLogic過賬邏輯當(dāng)FI文件被記錄到費(fèi)用科目，而對(duì)應(yīng)的成本要素存在，那么一個(gè)合法的管理會(huì)計(jì)對(duì)象可以被確定,同時(shí)生成一張CO憑證G/LAccount(P&L)420000AmountFI

憑證#1200000089G/LAccount(Bal.Sheet)113100AmountControllingObjectCostElement(420000)CO

憑證#1000000009AmountFIDataEntry:Lineitem001-G/LAccount420000(P&L)-Amount-ControllingObjectLineitem002-G/LAccount113100(Bal.Sheet)-AmountFIFICOCO損益表賬戶403000資產(chǎn)負(fù)債表賬戶113100Costorigin:CostcenterXYDebitunderacostelementDebitunderacostelementCostCenter1000--1000--從財(cái)務(wù)會(huì)計(jì)過賬到成本中心Depreciation

ValuationadjustmentCostorigin:CostcenterXYDebitunderacostelementDebitunderacostelementFIFICOCOCostorigin:costcenterxy機(jī)器折舊AAAA~~~~CostCenterXY從資產(chǎn)會(huì)計(jì)過賬到成本中心FIFICOCOMaterialconsumptionMaterialstockCostorigin:CostcenterXYDebitunderacostelementDebitunderacostelementMMMMCostorigin:CostcenterXY從庫存發(fā)出材料~~~~CostCenterXY從物料管理過賬到成本中心COCODebitunderacostelement-CommitmentDebitunderacostelement-CommitmentPurchaser:CostCenterXY對(duì)成本中心采購MMMMFIFICostCenterXY采購訂單過賬到成本中心PeriodicReposting定期重過賬PeriodicRepostingTheComponentsofCO成本中心473110+15,0000473120+30,0000電話費(fèi)January

跟蹤規(guī)則:例如,統(tǒng)計(jì)關(guān)鍵值(電話單元數(shù))473110+6,000473120+12,000Units2000Units2000Units10002100-Finance&2100-Finance&Admin.Admin.22002200-HR-HR23002300-Purchasing-Purchasing473110+6,000473120+12,000473110+3,000473120+6,000CostAllocation(Distribution/Assessment)成本分配(分配/估價(jià))TheComponentsofCO30%20%50%1000-Service1000-Service416100+6,900416110+1,500416100+4,600416110+1,000416100+11,500416110+2,500Tracingrule:Forexample,fixedpercentagesElectricityJanuaryEnergycostcenter416100+23,000416110+5,000416100-23,000416110-5,000Energycostcenter416100+23,000416110+5,000416100-23,000416110-5,0003200-Marketing3200-Marketing1220-Vehicles1220-VehiclesTheComponentsofCOAssessment420000DirectLaborcostsinJanuary416100Electricity612000PlantmaintenanceCafeteria420000600041610010006120002000?9000631000631000-9000-9000Assessment(cafeteria)Tracingrule:Forexample,statisticalkeyfigures(Employees)Employees30Employees10Employees501000-Service1000-Service1220-Vehicles1220-Vehicles3200-Marketing3200-Marketing631000631000631000CostAllocation(Distribution/Assessment)成本分配(分配/估價(jià))CO-CCACO-PCFIMMSDPPEC-PCACC21000

debit-1500,-

P&L-PCSales0________________________Material-1000Labour-1500________________________________________________PayrollCosts1500ExampleofValueFlowinProfitCenter利潤中心的價(jià)值流例子CO-CCACO-PCFIMMSDPPCO-PAEC-PCAMARAGoodsreceipt5piecesStand.price440Changein

inventoryInventoryFinishedg.22002200 PlanActualMaterial 10001000Labor

12001200Credit-2200P&L-PCSales0________________________Material-1000Labour-1500________________________Changein

inventory________________________ExampleofValueFlowinProfitCenter利潤中心的價(jià)值流例子CO-CCAFISDMMPPCO-PAEC-PCAAccountsreceivableRevenues40004000CO-PCSDOrderMaterial#

revenues

COGSHPL

4000-2200MARAVPRS(Stand.price)P&L-PCSales________________________Material-1000Labour-1500________________________Changein

inventoryChangein

inventory–2200(GOGS@Std)_____________COGS

ValuationExampleofValueFlowinProfitCenter利潤中心的價(jià)值流例子ProfitabilityAnalysis獲利能力分析CostCenterAccountingProductGroup產(chǎn)品組Distr.Channel分銷渠道Region區(qū)域FinancialAccounting財(cái)務(wù)會(huì)計(jì)DirectpostingtoPAObjects直接過帳到獲利能力分析對(duì)象SDCO-

PC