Bringing Standardised Enterprise Reporting to Life From Raw Data to Analytics

Wendy Ma Senior Manager, PwC China Manager, PwC China

Claire Zhou

Tagging from Source: Master Data,Transaction Data and KPI

How to Link Them All Together: Raw Data to Data Analysis

An Illustrative (SAP) Example

Content

Tagging from Source

Source Data: Master Data, Transaction Data and KPI

XBRL Enterprise Application Solutions

Open application scenario Excel SPSS Tableau Qlik Other……

ODS Source Data

Master Data

Organizations

Client

Supplier

Products

Department

Other

》

Index Data

Comprehensive index data

Basic index data

Summation-organization

Summation-dimension Index- processing Summation- period

Revenue

Liabilities

Expense

Owners’ equity

Net Income

Sales Volume

Asset

Other

<<

Detailed Data Sales order

Order ID Client

Products Unit Price Amount

Sales invoice

Invoice No. Client

Products Unit Price Amount

Voucher Voucher No. Account No.

Credit Amount Debit Amount

Client

Purchase invoice

Invoice No. Suppliers Products Unit Price Amount

Purchase order Order ID Suppliers Products Unit Price Amount

ETL Plug-ins SAP Oracle Microsoft Pansoft Kingdee

Source Data Financial System Business System Sales System Other OA System

< <

> > < <

Voucher

Unified data service XBRL Open Data API

Data Standard

Benefits of Tagging from Source

• Easy to implement : Enterprises need an

integrated platform to generate

comprehensive analysis result.

• Consistent data standard to support

sophisticated data model

XBRL Enterprise Application Solutions

Open application scenario

Unified data service Open Data API

Data Standard

Master Data 》

Index Data

Comprehensive index data

Basic index data

<<

Detailed Data

ETL Plug-ins

Source Data

ODS Source Data

<

How to link them all together: Raw Data to Data Analysis

Tagging Source Data

XBRL Taxonomy for Source Data Underlying Data Source Oriented XBRL Taxonomy should include following definition:

• Definition of concepts:

To define the field name and related attributes that need to be extracted from the data source (Type,

Balance and Period Type), also the primary key information to distinguish transaction data.

• Definition of role:

To organize a set of relevant concepts according to specific business logic (such as business processes,

cost components, etc.).

• Definition of label:

To define explanatory label of concept to illustrate business meaning, also other names that might be

presented;

• Definition of mapping relationship:

To define information of data extraction from source system related to concept. (Including the database

table name, field name and other attribute), also data attribute information (Including period, unit,

accuracy, the primary key information of the corresponding transaction data, etc).

Specifications for Source Data Tagging Technical Specifications for Underlying Data Source Oriented XBRL Taxonomy:

• Definition of concepts :

To tag transaction data with typed dimension technology, tagging fields with elements. The related

technical specifications including XBRL 2.1/Dimension 1.0.

• Definition of role:

To define role with Entry_Point. The related technical specification including XBRL 2.1.

• Definition of label:

To define label with Label Linkbase. The related technical specification including XBRL 2.1.

• Definition of mapping relationship:

A new type of linkbase is needed to describe the related information and data attributes of extracted data

from different database. It is quite necessary to establish a new technical specification - Source Data

Tagging Spec.

In particular, XBRL GL adopted tuple technology, which is not much compatible with dimension technology, our Management Accounting Informatization Framework is going to adopt typed dimension to tag transaction data, which is more flexible. If elements in XBRL GL is needed when defining Source Data Extraction Specification, typed dimension technology should be applied instead.

Tagging Management Data

XBRL Taxonomy for Management Data Management Tagging Oriented XBRL Taxonomy should include following definition:

• Definition of concepts:

To define the indexes and dimensions in management accounting application, including standard

label and related attributes (Type, Balance and Period Type).

• Definition of role:

To organize a set of relevant concepts according to specific logic. (e.g. Management accounting

application fields)

• Definition of label:

To define the explanatory label of concept to illustrate its business meaning, also other presented

name that might be used.

• Definition of calculation relationship

To define the source data extracted from transaction layer data pool of KPIs, also the

computational logic of calculated KPIs.

Specifications for Tagging Management Data

• As the summation-items are numeric elements , and most of the summation-dimensions are the

master data in the data source (such as cost center, suppliers) or data dictionary (such as

accounting period), to tag the summation-dimension with explicit dimension technology based on

XBRL 2.1 and Dimension 1.0.

• To organize the summation-items and summation-dimensions hierarchically with EntryPoint,

ExtendLinkRole, Abstract elements on the basis of XBRL 2.1.

• To tag the summation-path between the elements of management accounting index layer and

the elements of source data tagging layer in XBRL taxonomy , with Formula 1.0, Text-based

Formula and calculation linkbase.

Tagging Analysis Data

Management Accounting Analytical Applications

Visualization Data Interface

Inform

Management Accounting Application Oriented XBRL Taxonomy

Visualization Data Interface

Management Accounting Application Oriented XBRL Taxonomy

Customized KPI

Management Accounting Analytical Applications

Displaying related indexes visually with visualization tools, such as QlikView and Power BI.

XBRL Taxonomy for Analysis Data

Management Accounting Application Oriented XBRL Taxonomy should include:

• To define the required analysis model and analysis dimension of management accounting.

• To tag the presented relationships of data items which contain index and dimensions.

• To tag the computational logic between data item and index layer summation-items, also

summation-dimensions.

• To tag the drilldown path between analysis data item and index layer summation data item, then

penetrating to transactional source data.

Specifications for Tagging Analysis Data

• To tag analysis index with element, tagging analysis dimension with explicit dimensional technique

based on XBRL 2.1/Dimension 1.0.

• To describe the presented relationships among data items with Table Linkbase technology based

on Table Linkbase 1.0.

• To tag the computational logic between data items and summation-element, summation-dimension

with calculation link based on Formula 1.0 and Text-based Formula. Data items contain analysis

index and analysis dimension.

An illustrative (SAP) Example

Management Accounting Index

Direct Material Cost Variance

Direct Material Price Variance

Direct Material Consumption Variance

=（Actual Consumption – Standard Consumption) x Standard Price 1 2 3

Extracting Source Data from SAP Database

1 Actual Consumption from Table Purchase Order

Table Material Requisition

Standard Consumption 2

from

Table Bill of Material

Extracting Source Data from SAP Database

Extracting Source Data from SAP Database

Standard Price 3

from

Table Material Master Data

Tagging Source Data with XBRL

• To define the elements in BOM (Bill of Material):

•To define their related concepts in BOM according to header and line item :

• To define mapping relationship, describes the location and attribute information of the data extracted from source system (such as SAP).

ElementName ElementID itemType period substitutionGroup abstract balance StandardConsumption co_StandardConsumption decimalItemType instant item FALSE

MaterialNumber co_MaterialNumber stringItemType instant dimensionItem TRUE FactoryNumber co_FactoryNumber stringItemType instant dimensionItem TRUE

• To define the label information of concepts in BOM: name labelType labelValue

FactoryNumber standardLabel Product number MaterialNumber standardLabel Material number StandardConsumption standardLabel Standard consumption

role conceptID conceptLabel Attribute( value BOM-line item

co_StandardConsum

ption Standard

consumption Source system form VBEA Source system column VBCKT Date VTCAT Unit Unit Orgnization information BTSAG id co_MaterailNumber; co_FactoryNumber Accuracy auto

roleID roleURI roleDefinition BOM-Header BOM-Line item

Analysis Result

Present Direct Material Consumption Difference analysis result to management:

-0.045%

0.095%

0.042%

0.072%

0.092%

-0.061%

0.001%

0.031% 0.027%

-0.098%

-0.022%

-0.078%

-0.051%

-0.042%

-0.050%

-0.032%

-0.031%

-0.072%

0.084%

0.099%

-0.081%

0.020%

0.036%

0.028%

-0.069%

-0.051%

0.097%

0.074%

-0.062%

-0.067%

-0.094%

0.051%

-0.055% -0.024%

0.050%

-0.006%

-0.250%

-0.200%

-0.150%

-0.100%

-0.050%

0.000%

0.050%

0.100%

0.150%

0.200%

0.250%

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec

Direct Material Consumption Difference (MoM) Factory -1 Factory -2 Factory -3

Thank You !