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SAP Business Planning and Consolidation 10, version for Microsoft platform

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November 2013

English Only

Strategic Financial Planning with SAP Business Planning and Consolidation for the Microsoft platform (EA4)

SAP AGDietmar-Hopp-Allee 1669190 WalldorfGermany

Business Process Documentation

SAP Best Practices Strategic Financial Planning with SAP BPC (EA4): BPD

Copyright

© 2013 SAP AG or an SAP affiliate company. All rights reserved.

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Revision Change Date Description

0 November 2013 Initial

1 July 2014 Only for SAP Business Planning and Consolidation version for the Microsoft platform

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Icons

Icon Meaning

Caution

Example

Note

Recommendation

Syntax

External Process

Business Process Alternative/Decision Choice

Typographic Conventions

Type Style Description

Example text Words or characters that appear on the screen. These include field names, screen titles, pushbuttons as well as menu names, paths and options.

Cross-references to other documentation.

Example text Emphasized words or phrases in body text, titles of graphics and tables.

EXAMPLE TEXT Names of elements in the system. These include report names, program names, transaction codes, table names, and individual key words of a programming language, when surrounded by body text, for example, SELECT and INCLUDE.

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Example text Exact user entry. These are words or characters that you enter in the system exactly as they appear in the documentation.

<Example text> Variable user entry. Pointed brackets indicate that you replace these words and characters with appropriate entries.

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Revision Change Date Description

0 Nov 2013 Initial

1 June 2014 Microsoft platform version only

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Contents

1 Introduction................................................................................................................................... 6

1.1 Benefits of the SAP Strategic Financial Planning rapid-deployment solution........................7

1.2 What Is a Rapid-Deployment Solution?.................................................................................7

1.3 How Do I Use a Rapid-Deployment Solution?.......................................................................7

1.4 Who Is the Rapid-Deployment Solution For?........................................................................8

1.5 About this Business Process Document................................................................................8

2 Architecture & Core Data Structures............................................................................................9

3 The SAP Rapid-Deployment Solution Models............................................................................12

3.1 The SFP Model...................................................................................................................13

3.2 The P_Rates Model.............................................................................................................14

3.3 The S_Ownership Model.....................................................................................................14

4 SAP Strategic Financial Planning rapid-deployment solution dimensions..................................15

4.1 Dimension Types.................................................................................................................15

4.2 S_ACCOUNT...................................................................................................................... 18

4.3 Detailed listing of S_Accounts.............................................................................................19

4.4 AUDIT_TRAIL..................................................................................................................... 40

4.5 BUS_UNIT........................................................................................................................... 42

4.6 CURRENCY........................................................................................................................ 42

4.7 FLOW.................................................................................................................................. 43

4.8 INPUTCURRENCY.............................................................................................................43

4.9 R_ACCOUNT......................................................................................................................44

4.10 R_ENTITY.......................................................................................................................45

4.11 TIME................................................................................................................................ 45

4.12 S_TRADE_PARTNER.....................................................................................................47

4.13 P_VERSION....................................................................................................................48

4.14 O_ACCOUNT.................................................................................................................. 48

4.15 SCOPES..........................................................................................................................49

4.16 SCENARIO......................................................................................................................49

5 Input Forms................................................................................................................................ 50

5.1 Input Form Style Sheet........................................................................................................50

5.2 Strategic Drivers Input Form................................................................................................51

5.3 Capital Expenditures Input Form.........................................................................................55

5.4 Single Driver Input Form.....................................................................................................58

5.5 Direct Input Form.................................................................................................................62

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5.6 Plan Adjustment Input Form................................................................................................65

5.7 Actuals Adjustment Input Form...........................................................................................67

5.8 Currency Rates Input Form.................................................................................................70

6 Reports....................................................................................................................................... 73

6.1 Reports Style Sheet............................................................................................................74

6.2 Trend Report....................................................................................................................... 74

6.3 Comparison Report.............................................................................................................76

6.4 Financial Statement Report.................................................................................................80

6.5 IRR Report.......................................................................................................................... 84

6.6 KPI Report........................................................................................................................... 87

7 Currency Conversion.................................................................................................................. 91

7.1 FX Trans Script...................................................................................................................91

7.2 Business Rules.................................................................................................................... 92

7.3 Reporting Currency.............................................................................................................93

7.4 FX Data Manager Package.................................................................................................95

7.5 Update Input Currencies.....................................................................................................95

8 Rules and Calculations...............................................................................................................96

8.1 Default Logic.......................................................................................................................96

8.2 Member Formulas...............................................................................................................99

8.3 Data Manager Packages...................................................................................................101

8.4 Script Logic........................................................................................................................102

9 Data Requirements...................................................................................................................110

9.1 Transaction Data...............................................................................................................110

10 Security................................................................................................................................. 111

10.1 Task Profiles.................................................................................................................. 111

10.2 Secured Dimensions......................................................................................................114

10.3 Data Access Profiles......................................................................................................115

11 Appendix............................................................................................................................... 116

11.1 Strategic Financial Planning Process............................................................................116

11.2 Standard Strategic Financial Planning Process.............................................................116

11.3 Ad hoc Strategic Financial Planning Process................................................................122

11.4 Balancing Utility.............................................................................................................123

11.5 One-time Cash Flow Adjustment...................................................................................123

11.6 Consolidation of Plan data.............................................................................................124

11.7 Reporting on Actual and Plan data................................................................................124

11.8 Time Horizon Setup Process.........................................................................................124

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Strategic Financial Planning with SAP Business Planning and Consolidation, version for the Microsoft platform

1 IntroductionLeveraging the SAP® Business Planning and Consolidation version for the Microsoft platform, the SAP Strategic Financial Planning rapid-deployment solution allows you to model and measure the long-term financial health of your organization.

The solution enables a standardized strategic financial planning process, which consists of driver-based planning inputs that lead to an integrated set of key financial statements.

The solution also enables you to model one-time financial scenarios, including mergers, acquisitions, divestitures, and corporate restructuring.

Leveraging a core financial planning modeling engine, planning users see the impact from key inputs on profit and loss, the balance sheet, and cash flow statements.

The planning user can also track Key Performance Indicators (KPIs), bond rating, and competitor results in the same solution.

Although the rapid-deployment solution is a common-denominator solution, one of its core values is the minimal time it takes to set up and configure. The solution does not contain company- or industry-specific content. It provides a foundation upon which required additions can be made.

For a full summary of the planning process covered by the SAP Strategic Financial Planning rapid-deployment solution, see the Appendix in this document.

SAP Strategic Financial Planning rapid-deployment solution is currently available in English only.

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Figure 1 – SAP Strategic Financial Planning rapid-deployment solution view

1.1 Benefits of the SAP Strategic Financial Planning rapid-deployment solution

The rapid-deployment solution allows a company to enable strategic financial planning using the best-of-breed SAP Business Planning & Consolidation version for Microsoft platform. Benefits include:

providing companies with an opportunity to complete other planning and consolidation requirements using the same platform

allowing you to build and monitor the long-term financial health of your business

offering a scenario-based modeling engine to help incorporate unique financial events into your long-term financial plan

allowing you to capture long-term revenue, expense, capital spending, and staffing plans, including Profit & Loss, Balance Sheet, and Cash Flow impacts

1.2 What Is a Rapid-Deployment Solution?A rapid-deployment solution is an offering of software, preconfigured content, and a standard fixed scope service. The underlying software is SAP Business Planning and Consolidation, version for the Microsoft platform.

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The preconfigured content of the SAP Strategic Financial Planning rapid-deployment solution includes:

A financial planning model directly related to a strategic financial planning process

Baseline planning input forms, including capital planning, driver-based planning, and direct-input planning

A set of preconfigured calculations, which support deriving the interaction of Profit & Loss, Balance Sheet, and Cash Flow statements from planning drivers

Baseline reporting, including trend, comparison, and key-performance indicator (KPI) reports

The fixed price service offering standardizes the deployment service. The fixed price service implements the content as-is and does not include customer-specific customization.

1.3 How Do I Use a Rapid-Deployment Solution?The SAP Strategic Financial Planning rapid-deployment solution is a prebuilt model based on the SAP Business Planning and Consolidation solution.

Using standard SAP Business Planning and Consolidation techniques, you restore the application model into your customer-based environment. Within minutes, you have access to the SAP Strategic Financial Planning rapid-deployment solution

o One key configuration step is setting up the Business Unit structure based on your own company’s preference, leveraging standard master data setup techniques using SAP Business Planning and Consolidation

o If you wish to import existing transaction data (an example is: historical financial results), a key configuration step is to map your own company’s chart of accounts to the standardized chart of accounts included in the rapid-deployment solution. Once you have mapped your data, you can easily import your transaction data into the rapid-deployment solution environment

o A final configuration step is setting up the time horizon for the strategic financial planning process. Using a simplified method to control the strategic financial planning time horizon, you can now plan by month, by quarter, or by year into the future. You can vary the time increments into the future periods and adjust the time horizon during each new planning cycle.

You are now ready to use a robust set of input forms and reports to start your strategic financial planning process. Modify the model, the calculations, and the templates to suit your needs

The SAP Strategic Financial Planning rapid-deployment solution establishes a baseline for strategic financial planning at your company.

1.4 Who Is the Rapid-Deployment Solution For?The SAP Strategic Financial Planning rapid-deployment solution is meant for:

Corporate financial planning and analysis staff Chief Financial Officer and staff Merger, acquisition, and divestiture manger and staff Long-range Financial Planners Planning users interested in the long-term plan of the company

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1.5 About this Business Process DocumentThis business process document explains how to use the SAP Strategic Financial Planning rapid-deployment solution for the strategic financial planning business process. This document is specific to the features of the SAP Strategic Financial Planning rapid-deployment solution. It assumes familiarity with general business planning and consolidation features and functions as well as standard strategic financial planning processes and terminology.

Read through this entire guide before implementing the SAP Strategic Financial Planning rapid-deployment solution to become familiar with the steps and processes involved.

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2 Architecture & Core Data StructuresThis document serves as a reference that lists the models and dimensions included in the SAP Strategic Financial Planning rapid-deployment solution environment.

The Strategic Financial Planning rapid-deployment solution is stand-alone application, leveraging the common structure of SAP Business Planning and Consolidation summarized here:

Figure 2: Version for the Microsoft platform

The method to input or import data into the Strategic Financial Planning model vary

For Actuals, there are two methods to pull in data into the rapid-deployment solution

o Import Actuals from a source system using standard import packages

User can also input an adjustment to imported Actuals into Strategic Financial Planning using an input form delivered in the rapid-deployment solution

o Input Actuals into Strategic Financial Planning using an input form delivered in the rapid-deployment solution

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For Planning, there are three methods to push data into the rapid-deployment solution

o Input Planning data using driver-based planning input forms delivered in the rapid-deployment solution, including capital expense and headcount planning

o Input Planning data using direct-input planning input form delivered in the rapid-deployment solution

o Import Plan data from a source system using standard import packages

Figure 3: Variable methods to create a plan

The models and dimensions mentioned here are delivered as a starting point in a working model, and there is an option to change them based on unique requirements, using the following guidelines:

The assumption is that the customer keeps all the dimensions and models as delivered in the rapid-deployment solution

o If there is a dimension that a customer does not want to use (an example is: trading partner), the best practice is to hold all data against a single member in the dimension, rather than remove the dimension from the model

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o If the customer wishes to add, subtract, or rename any models or dimensions, those modifications may require additional updates to SAP Business Planning and Consolidation logic, business rules, and/or templates

The concept of a business unit as a planning entity will be defined by each customer in a single dimension (Bus_Unit) and is fully modifiable by the customer

o The customer can edit, add, and subtract base-level business unit members and hierarchies as required for the customer requirements

o The business unit dimension can also be used to capture competitor data. As a best practice, any competitor data would be kept out of the total company hierarchy in the business unit dimension

The time dimension is fully configurable to represent which months, quarters, and years are relevant to the customer

o The planning horizon (in the time dimension) is also configurable and can include a month, a quarter, and/or a year, and is fully configurable

The chart of accounts (in the S_ACCOUNT dimension) is delivered as part of the rapid-deployment solution and is considered static, as all the calculations are based on this chart of accounts

o The assumption is that the customer uses the chart of accounts delivered in the rapid-deployment solution. We have outlined a process to map a customer’s unique chart of accounts to the rapid-deployment-based chart of accounts when/if importing data.

o If the customer wishes to add or subtract line items in the chart of accounts, or make any modifications, those modifications may require additional changes to SAP Business Planning and Consolidation logic, business rules, and/or templates

The version dimension is configurable by the customer, but any change to the name ACTUAL for Actuals and the name PLAN for planning may require additional changes to SAP Business Planning and Consolidation logic, business rules, and/or templates

o Customers can add new members to hold archive versions of plan as required

The currency dimension is configurable and the rapid-deployment supports any one reporting or group currency

o The dimension can be modified to accommodate more than one reporting currency, but implementing two or more reporting currencies may require additional changes to SAP Business Planning and Consolidation logic, business rules, and/or templates

The flow, scopes, and audit trail dimensions are configurable, but any name changes to key member names may require additional changes to SAP Business Planning and Consolidation logic, business rules, and/or templates

The scenario, input currency, trading partner dimensions, and other minor dimensions supporting the Rate and Ownership cubes (not mentioned previously) are configurable by

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the customer, but subject to any requirements within SAP Business Planning and Consolidation.

3 The SAP Rapid-Deployment Solution ModelsThe SAP Strategic Financial Planning rapid-deployment solution includes three models:

SFP P_Rates S_Ownership

3.1 The SFP ModelThe SFP model is a Consolidation Type model, which contains financial and statistical data for Actual and Plan time periods. It includes input forms for entering data and reports for reviewing the output.

Input Forms:1. RDS_PI_DRIVER_FORM2. RDS_PI_CAPEX3. RDS_PI_SINGLE_DRIVER4. RDS_PI_DIRECT_INPUT5. RDS_PI_PLAN_ADJ6. RDS_PI_ACTUALS_ADJ

The input forms are described in detail in Section 5 - Input Forms.

Reports:1. RDS_PO_TREND2. RDS_PO_COMPARISON3. RDS_PO_FINSTMT4. RDS_PO_IRR5. RDS_PO_KPI

You also have access to 10 standard SAP Business Planning and Consolidation reports. The reports are described in detail in Section 6 - Reports.

With SAP Business Planning and Consolidation, you can also build ad hoc templates using the SAP EPM add-in for Excel. This tool allows you to build your own application-based input forms and reports.

The SFP model also includes the logic, business rules, and dimension formulas required to run Currency Conversion, compute KPIs, and calculate the interactions between the Income Statement, Balance Sheet, and Statement of Cash Flow. These items are further described in Sections 7 and 8.

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The SFP model contains the following dimensions:

Dimension Type Secured

AUDIT_TRAIL D X

BUS_UNIT E X

CURRENCY R

FLOW S

P_VERSION C X

S_ACCOUNT A

S_TRADE_PARTNER I

SCENARIO U X

SCOPES G

TIME T

These dimensions are detailed in Section 4 - SAP Strategic Financial Planning rapid-deployment solution Dimensions.

3.2 The P_Rates ModelThe P_Rates model is an Exchange Rates Type model, which contains the currency exchange rates for Actual and Plan periods. The rates are automatically supplied to the SFP model when the Currency Conversion logic is executed.

User enters rates using the following input form:

1. RDS_PI_CURRENCY_RATES

This input form is described in detail in Section 5 - Input Forms.

The P_Rates model uses the following dimensions:


INPUTCURRENCY R

P_VERSION C X

R_ACCOUNT A

R_ENTITY E

TIME T


3.3 The S_Ownership ModelThe S_Ownership model is an Ownership Type model containing data such as:

The list of Bus_Units being consolidated in each group Ownership percentages

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Consolidation method Consolidation percentages

The S_Ownership model uses the following dimensions:


BUS_UNIT E X

O_ACCOUNT A

P_VERSION C X

S_TRADE_PARTNER I

SCOPES G

TIME T


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4 SAP Strategic Financial Planning rapid-deployment solution dimensions

This section summarizes the dimension types and provides a description of the dimension properties included within the environment. For the S_Account dimension, a detailed listing of all members and the mathematical relationships between them is provided. Dimensions are delivered as representative samples with SAP Business Planning and Consolidation. They can be configured to meet customer needs during implementation. Adding or removing dimensions is possible however requires additional work during configuration.

Templates and reports require modification when dimension types are added or removed. If particular dimensions are not needed, the user should not use that dimension, but also not remove it. Changing names of the dimensions is simple to do during implementation.

The Measures dimension is a standard SAP Business Planning and Consolidation dimension with standard usage to display periodic, QTD, or YTD values. It is not detailed further in the following sections.

.

4.1 Dimension TypesSAP Strategic Financial Planning utilizes a standard set of dimension types – many of which have special uses. The dimension types and their uses are summarized as follows:

Dimension Dimension Type Description

S_ACCOUNT Account Standard SAP Business Planning and Consolidation dimension. The Account members correspond to various planning key figures like: volume, revenue, cost, price, and total assets. Account dimension properties are used to define, for example, rollups, standard planning methodologies and grouping criteria.

The name S_ACCOUNT (strategic financial planning account) is used in case the model is ever embedded into an application model that already contains a dimension called Account. SAP would expect that strategic financial planning account dimension would have a unique account dimension from any other account dimension in the same application planning environment.

BUS_UNIT Entity Standard SAP Business Planning and Consolidation dimension. Contains the business units used to drive the business process. Depending on your model design, the business unit can be, for

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example, an operating unit and/or a geographic entity, and/or a new product, and/or a new project, and/or a competitor.

Customers can use application-based hierarchies in the business unit to roll-up common entities. For example, if you wish to plan capital project at the project level, you could create a business unit for each project and then use a business unit hierarchy to consolidate the project results into one business unit parent.

If a business unit is a competitor, you can maintain one or more competitors outside of your own company so the competitor does not impact your totals. You can also create a competitor hierarchy to look at key performance indicators (an example is: return on capital employed) of a competitor group.

To ease the user experience in strategic financial planning, the business unit dimension represents the company’s organization in one dimension, rather than split across multiple dimensions in most general ledger or detailed planning tools.

The business unit dimension has a one-to-one relationship with the trading partner (“intercompany-type”) dimension in this model.

AUDIT_TRAIL Data source Standard SAP Business Planning and Consolidation dimension. The data source dimension identifies where the data is coming from, for example, a source system, input forms, adjustments, and manual entries.

FLOW Subtable Standard SAP Business Planning and Consolidation dimension. Breaks down account activity or flow. Per standard model setup, this feature allows you to track the flow of data, primarily in the balance sheet. For example, you could track beginning balances, ending balances, and changes in account activity, all in one account.

P_VERSION Category Standard SAP Business Planning and Consolidation dimension. Contains the types of data you are going to track, for example, actual, plan and target. Members are set up to store plan versions, for example, PlanV1 and PlanV2.

The name P_VERSION (plan version) is used in case the model is ever embedded into an SAP

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Business Planning and Consolidation model that already contains a dimension called Version. SAP would expect that strategic financial planning account dimension would have a unique version dimension from a consolidation account dimension in the same application planning environment.

S_TRADE_PARTNER Intercompany Standard SAP Business Planning and Consolidation dimension. Contains the intercompany codes for the entities.

The name S_TRADE_PARTNER (strategic financial trading partner) is used in case the model is ever embedded into an application model that already contains a dimension called Trading_Partner. SAP would expect that strategic financial planning trading partner dimension would have a unique intercompany dimension from any other account dimension in the same application planning environment.

The trading partner dimension has a one-to-one relationship with the business unite (entity-type) dimension in this model.

TIME Time Standard SAP Business Planning and Consolidation dimension. The Time dimension contains the time periods for which data is stored.

INPUTCURRENCY Currency Standard SAP Business Planning and Consolidation dimension. Contains the currencies in which a company does business.

CURRENCY Currency Standard SAP Business Planning and Consolidation dimension. Contains the currencies in which a company reports.

R_ACCOUNT Account Standard SAP Business Planning and Consolidation dimension. Contains the method with which accounts are handled in the Rate model during currency translation with valid entries including AVG and END.

R_ENTITY Entity Standard SAP Business Planning and Consolidation dimension. Contains a generic Global member per standard SAP Business Planning and Consolidation setup.

SCENARIO User Defined Custom SAP Business Planning and Consolidation

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dimension used to track multiple sets of strategic drivers and the resulting financial statement forecasts.

SCOPES Group Standard SAP Business Planning and Consolidation dimension. Reports consolidated results in a single, designated reporting currency. The definition of business units that make up a consolidation is attained in the ownership module of the application web interface.

O_ACCOUNT Account Standard SAP Business Planning and Consolidation dimension. Contains account used in S_Ownership model. Members of this dimension are for example METHOD (consolidation method), POWN (ownership percentage), and PCON (control percentage).

4.2 S_ACCOUNTThe members are managed from the Administration Console of SAP Business Planning and Consolidation.

Property Description

ACCTYPE Standard property in SAP Business Planning and Consolidation. Required.

Identifies the rapid-deployment solution account as one of the following:

INC – Income

EXP – Expense

AST – Assets

LEQ – Liabilities and Equity

Stored against all dimension members to describe account behavior and treatment. When mapping the chart of accounts to the strategic financial planning chart of accounts, the mapping of accounts based on account type property is critical to that process.

ELIMACC Defines the elimination type in Consolidation process.

IS_INPUT Not required for the rapid-deployment solution

RATETYPE Rate type used for converting the account: for example: AVG for profit and loss (P&L) accounts and END for balance sheet accounts. AVGFLOW is used for the net income transfer account in the balance sheet. These property members correspond to the members in the R_ACCOUNT dimension in the P_RATES model.

SCALING Not required for the rapid-deployment solution

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TYPELIM Not required for the rapid-deployment solution

STYLE The STYLE property is used with the Input Form and Report style sheets (referenced in Sections 5.1 and 6.1 of this document) to define how a S_Account is displayed. As delivered, the rapid-deployment solution supports the following selections: N2: Number with two decimal places P1: Percent with one decimal places P2: Percent with two decimal places

Additional options can be made available as required by adding them to the Input Form and Report style sheets. The specific location is the Dimension Member/Property Formatting section, Row area, Formatting on Specific Member/Property. Add a line with the pattern S_ACCOUNT.STYLE = N2

CLEAR Used to create filters for the default logic. Value of Y indicates the S_Account is applicable to the default logic

DIMLIST Not required for the rapid-deployment solution

DRIVER_INPUT Nonblank values indicate that the account is applicable to the driver-based planning input forms. The specific values are used by filters on these forms.

FORMULA Used to input dimension formulas (such as for the KPI S_Accounts). A value of 0 for a parent-level member indicates that underlying child-level data should not be rolled-up.

GROUP Not required for the rapid-deployment solution

BS_RELATION Used by the script logic to associate accounts

PL_RELATION Used by the script logic to associate accounts

SCF_GROUP Used by the script logic to create filters

SCF_RELATION Used by the script logic to associate accounts

4.3 Detailed listing of S_AccountsIncome Statement S_Accounts

S_Account Description Definition Method

PL Income Statement A financial statement that measures financial performance over specific time periods. Financial performance is assessed by summarizing how the business incurs its revenues and expenses through both operating and non-operating activities, resulting in the net profit or loss incurred over a specific time period.

PARENT

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PL_NI Net Income Total earnings (or profit). Net income is calculated by starting with revenues and adjusting for the costs of doing business, depreciation, interest, taxes, and other expenses...

PARENT

PL_TOT_SALES Total sales PARENT

PL_SALES Third Party sales A transaction between two parties where the buyer receives goods (tangible or intangible) and/or services in exchange for money.

Volume x zPrice

PL_ICS Intercompany sales A transaction between two associated parties within a single corporate structure where the buyer receives goods (tangible or intangible) and/or services in exchange for money.

N/A in delivered rapid-deployment solution

PL_COGS Cost of goods sold (COGS)

The direct costs related to the product or service sold and recorded during the accounting period.

zDirLab + zMatl + zODC

PL_GM Gross Margin (Gross Profit)

Total sales revenue minus the cost of goods sold.

PARENT

PL_DA Depreciation & Amortization

PARENT

PL_D Depreciation A method of allocating the cost of a tangible asset over its useful life.

zMEDepExp + zBPDepExp

PL_A Amortization A method of allocating the cost of an intangible asset (such as a patent or copyright) over its useful life.

zAMORTExp

PL_I Interest Income Revenue earned from interest-generating assets such as notes and bonds.

Direct Input

PL_OTH_OPEX Other operating expenses

zOthPay + zOthExp + zPayTax + zIns

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PL_OPEX Operating expenses

Expenditures that a business incurs as a result of performing its normal business operations.

PARENT

PL_OI Operating income (income from operations)

Amount of profit realized from a business's operations, calculating by deducting cost of goods sold (COGS) and operating expenses such as wages and depreciation from revenue.

PARENT

PL_ORE Other revenue & (expense)

PARENT

PL_GL Gain (loss) sales of assets

This item is a nonoperating or other item resulting from the sale of an asset (other than inventory). The gain or loss is the difference between the proceeds from the sale and the carrying amount shown on the company's books.

Direct input

PL_ORE_OTH Other revenue & (expense) items

Revenues or expenses from other than primary business activities (an example is: foreign exchange loss)

Direct input

PL_EBIT Recurring Income before Interest and Taxes from Continuing Operations

Indicator of a company's profitability, calculated as revenue minus expenses, excluding tax and interest. EBIT is also referred to as recurring profit.

PARENT

PL_FC Financing Cost Interest and other charges involved in the borrowing of money. Notes payable and long-term debt are example liabilities that result in financing cost.

Direct input

PL_EBT Recurring (pretax) Income from Continuing Operations

Operating profit after taking interest expenses into consideration.

PARENT

PL_NR Unusual or Infrequent Items (non-recurring items)

This component is related to income (or expense) generated due to irregular or infrequent items such as the shutdown of one or more divisions or operations (factories).

Direct input

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http://en.wikipedia.org/wiki/Interest_rate



PL_EBT_ALL Pretax earnings from Continuing Operations

This component considers all unusual or infrequent items. Included in this category are items that are either unusual or infrequent in nature but cannot be both.

PARENT

PL_TAX Income taxes Amount of tax payable to tax authorities in the current reporting period.

zTaxRate x PL_EBT_ALL

PL_NI_C Net Income from Continuing Operations

This component takes into account the impact of taxes from continuing operations.

PARENT

PL_NRI Non-Recurring Items

Discontinued operations, extraordinary items, and accounting changes are all reported as separate items in the income statement.

PARENT

PL_NRI_1 Income (Expense) from Discontinued Operations

This component is related to income (or expense) generated due to an enterprise that has either been disposed of or is classified as “held for sale”.

Direct input

PL_NRI_2 Extraordinary Income (Expense) Items

This component relates to items that are both unusual and infrequent in nature. That means it is a one-time gain or loss that is not expected to occur in the future.

Direct input

PL_NRI_3 Cumulative Effect of Accounting Changes increase (decrease)

This item is related to changes in accounting policies or estimations.

Direct input

PL_CA Clearing Account System account used in consolidations example.

Used for consolidations example.

PL_GC Net Income Group Consolidated

System account used in consolidations example.


PL_MI Minority Net Income

Share of profit belonging to minority shareholders.


4.4 Balance Sheet S_AccountsBalance Sheet S_Accounts

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BS Balance Sheet The balance sheet provides information on what the company owns (assets), what it owes (liabilities) and the value of the business to its stockholders (shareholders' equity) as of a specific date.

PARENT

BSA_A Total Assets Assets are economic resources that are expected to produce economic benefits for their owner.

PARENT

BSA_CA Current Assets Assets that may be converted into cash, sold or consumed within a year or less.

PARENT

BSA_CA_1 Cash and ST equivalents

Cash or assets that are readily convertible into cash, such Treasury bills and commercial paper. In the delivered solution, this S_Account is considered non-interest bearing and is used to balance the balance sheet for forecasted periods.

Plug account (Noninterest bearing)

BSA_CA_2 Short-term investments

Investments that expire within one year.

Direct Input

BSA_CA_3 Accounts receivable

Money owed by customers for goods or services that have been delivered or used, but not yet paid for. Receivables come in the form of operating lines of credit and are due within a relatively short time period.

(PL_SALES / Days in Period) x zDSO

BSA_CA_4 Notes receivable This account is similar in nature to accounts receivable but it is supported by more formal agreements such as promissory notes (a short term-loan that carries interest). Furthermore, the maturity of notes receivable is longer than accounts receivable but less than a year.

Direct Input

© SAP AG of 117



BSA_CA_5 Inventory This item represents raw materials and items that are available for sale or are in the process of being made ready for sale.

zDFGINV x (PL_COGS / Days in Period) + zDMCINV x (zMATL) / Days in Period)

BSA_CA_6 Prepaid expenses Payments that have been made for services that the company expects to receive soon.

PL_COGS x zPP

BSA_CA_7 Other current assets

This item is a special classification for unusual items that cannot be included in one of the other asset categories

PL_SALES x zOCA

BSA_FA_1 Machinery and equipment (net)

This category represents the total machinery, equipment, and furniture used in the company's operations. These assets depreciate and are reported at their historical cost less accumulated depreciation.

PARENT

BSA_FA_1_G Machinery and equipment (gross)

Historical cost BS_FA_1_Gt-1 +zMEInv

BSA_FA_1_AD Machinery and equipment (accumulated depreciation)

Accumulated depreciation BS_FA_1_ADt-1 + zMEDepExp

BSA_FA_2 Building & plants (net)

Buildings (plants) – These items are buildings that the company uses for its operations. These assets are depreciated and are reported at historical cost less accumulated depreciation.

PARENT

BSA_FA_2_G Building & plants (gross)

Historical cost BS_FA_2_Gt-1 + zBPInv

© SAP AG of 117

http://www.investopedia.com/terms/a/accelerateddepreciation.asp



BSA_FA_2_AD Building & plants (accumulated depreciation)

Accumulated depreciation BS_FA_2_ADt-1 + zBPDepExp

BSA_FA_3 Land Land owned on which the entity’s buildings or plants are situated.

Direct Input

BSA_LTA Long-term assets These items are assets that may not be converted into cash, sold or consumed within a year or less.

PARENT

BSA_LTA_1 Long-term investments

These items are investments that management does not expect to sell within the year. These investments can include bonds, common stock, long-term notes, investments in tangible fixed assets not currently used in operations (such as land held for speculation).These investments can also include investments set aside in special funds, such as sinking funds, pension funds and plan-expansion funds.

Direct Input

BSA_LTA_2 Fixed Assets (net) These items are durable physical properties used in operations that have a useful life longer than one year

PARENT

BSA_LTA_3 Other long-term assets

This item is a special classification for unusual items that cannot be included in one of the other asset categories. Examples include deferred charges (long-term prepaid expenses), noncurrent receivables and advances to subsidiaries.

Direct Input

BSA_LTA_4 Intangible assets (net)

These items are assets that lack physical substance but provide economic rights and advantages: patents, franchises, copyrights, goodwill, trademarks, and organization costs. These

PARENT

© SAP AG of 117

http://www.investopedia.com/terms/g/goodwill.asp



assets have a high degree of uncertainty in regard to whether future benefits will be realized. They are reported at historical cost net of accumulated depreciation.

BSA_LTA_4_G Intangible assets (gross)

Historical cost BS_LTA_4_Gt-

1 + zIntangInv

BSA_LTA_4_AA Intangible assets (accumulated amortization)

Accumulated amortization BS_LTA_4_AAt-1 + PL_A

BSA_LTA_5 Investments in subsidiaries

Represents the investment in noncontrolling assets and investments of entities with more than 50% ownership.

Direct Input

BSS_L_SE Total Shareholders' Equity & Liabilities

PARENT

BSL_L Total Liabilities Obligations the company has to outside parties. Liabilities represent others' rights to the company's money or services. Examples include bank loans, debts to suppliers and debts to employees.

PARENT

BSL_CL Total Current liabilities

Liabilities of the business that are to be settled in cash that are due to be paid within one year or the operating cycle, whichever is longer.

PARENT

BSL_CL_1 Bank indebtedness This amount is owed to the bank in the short term, such as a bank line of credit. . In the delivered solution, this S_Account is considered non-interest bearing and is used to balance the balance sheet for forecasted periods.

Plug account (Noninterest bearing)

© SAP AG of 117



BSL_CL_2 Accounts payable This amount is owed to suppliers for products and services that are delivered but not paid for.

(PL_COGS / Days in Period) x zDPO

BSL_CL_3 Wages payable (salaries)

This amount earned but not yet paid to employees.

((zDirLab + zOthPay + zPayTax + zIns)/Days in Period) x zWP

BSL_CL_4 Accrued liabilities (accrued expenses)

Liabilities arising because an operating expense occurs in a period prior but the related cash payment has not.

(zOthExp / Days in Period) x zDOE

BSL_CL_5 Notes payable (short-term loans)

This item is an amount that the company owes to a creditor, carrying an interest expense.

Direct input

BSL_CL_6 Unearned revenues (customer prepayments)

Payments received from customers for products and services the company has not delivered or incurred any cost for its delivery.

Direct input

BSL_CL_7 Dividends payable This item occurs as a company declares a dividend but has not of yet paid it out.

Direct input

BSL_CL_8 Current portion of long-term debt

The portion of the long-term debt maturing within one year.

Direct input

BSL_CL_9 Current portion of capital lease obligation

This item is the portion of a long-term capital lease that is due within the next year.

Direct input

BSL_CL_10 Income taxes payable

Current portion of deferred income tax liability.

Direct input

BSL_CL_11 Other current liabilities

Current liabilities that cannot be classified in one of the categories listed.

Direct input

BSL_LTL Total Long-term These items are obligations PARENT

© SAP AG of 117



Liabilities that are reasonably expected to be liquidated at some date beyond one year or one operating cycle.

BSL_LTL_1 Notes payable This item is an amount the company owes to a creditor, which carries an interest expense.

Direct input

BSL_LTL_2 Long-term debt This item is long-term debt net of current portion.

Direct input

BSL_LTL_3 Deferred income tax liability

Deferred tax liabilities are taxes due in the future (future cash outflow for taxes payable) on income that has already been recognized for the books

Direct input

BSL_LTL_4 Pension fund liability

Obligation to pay past and current employees' post-retirement benefits; they are expected to materialize when the employees take their retirement (defined-benefit plan)

Direct input

BSL_LTL_5 Long-term capital lease obligation

Written agreement under which a property owner allows a tenant to use and rent the property for a specified period of.

Direct input

BSL_LTL_6 Deferred income Long-term portion of payments received for goods or services, which have not yet been delivered.

Direct input

BSL_LTL_7 Other long-term liabilities

Long-term liabilities that cannot be classified in one of the categories covered.

Direct input

BSS_SE Total Shareholders' Equity

The value of a business to its owners after all of its obligations have been met. Shareholders' equity reflects the amount of capital the owners have invested, plus any profits generated that were later reinvested in the company.

PARENT

© SAP AG of 117



BSS_SE_1 Preferred stock This item is the investment by preferred stockholders, who have priority over common shareholders and receive a dividend that has priority over any distribution made to common shareholders.

Direct input

BSS_SE_2 Additional paid-up capital (contributed capital)

This item is capital received from investors for stock; it is equal to capital stock plus paid-in capital. It is also called "contributed capital".

Direct input

BSS_SE_3 Common stock This item is the investment by stockholders, and is valued at par or stated value.

Direct input

BSS_SE_4 Retained earnings This item is the total net income (or loss) less the amount distributed to the shareholders in the form of a dividend since the company's initiation.

PARENT

BSS_SE_4_1 Retained earnings balance

Prior period retained earnings plus the current period’s net income.

BS_SE_4t-1 + PL_NI

BSS_SE_4_2 Dividends paid Dividend paid in the current period (not a cumulative amount)

Direct input

BSS_SE_4_3 CTA on net income Currency Translation Adjustment used to reconcile the balance sheet because income statements items are converted using average currency rates while balance sheet accounts are converted using ending currency rates.

Based on difference in AVG compared to END currency rates

BSS_SE_4_4 Minority Interest Share of retained earnings belonging to minority shareholders.


© SAP AG of 117



BSS_SE_5 Other items Stockholder’s equity items that cannot be classified in one of the categories covered.

Direct input

4.5 Cash Flow S_Accounts


SCF_BEG Cash Beginning Balance

Used for validation of cash flow statement.

Previous period’s ending cash balance

SCF_END Cash Ending Balance

Used for validation of cash flow statement.

Current period’s ending cash balance

SCF_I Cash Flow Statement (indirect)

PARENT

SCF_CFO Cash Flow from Operating Activities (CFO)

PARENT

SCF_CFI Cash Flow from Investing Activities (CFI)

PARENT

SCF_CFF Cash Flow from Financing Activities (CFF)

PARENT

SCF_NI Net Income Net Income is the starting point for indirect cash flow calculation.

PL_NI

SCF_OPER_ADJ

Add back non-cash expenses

PARENT

SCF_DA Depreciation and amortization

PARENT

SCF_D Depreciation Cash flow added back due to depreciation.

PL_D

SCF_A Amortization Cash flow added back due to amortization.

PL_A

SCF_CA_2 Decrease in short-term investments

Cash generated (consumed) due to decrease (increase) in

BSA_CA_2(t-1) - BSA_CA_2(t)

© SAP AG of 117



short-term investments compared to the prior period.

SCF_CA_3 Decrease in accounts receivable

Cash generated (consumed) due to decrease (increase) in accounts receivable compared to the prior period.


SCF_CA_4 Decrease in notes receivable

Cash generated (consumed) due to decrease (increase) in notes receivable compared to the prior period.


SCF_CA_5 Decrease in inventories

Cash generated (consumed) due to decrease (increase) in inventories compared to the prior period.


SCF_CA_6 Decrease in prepaid expenses

Cash generated (consumed) due to decrease (increase) in prepaid expenses compared to the prior period.


SCF_CA_7 Decrease in other current assets

Cash generated (consumed) due to decrease (increase) in other current assets compared to the prior period.


SCF_CL_2 Increase in accounts payable

Cash generated (consumed) due to increase (decrease) in accounts payable compared to the prior period.

BSL_CL_2(t) - BSL_CL_2(t-1)

SCF_CL_3 Increase in wages payable (salaries)

Cash generated (consumed) due to increase (decrease) in wages payable compared to the prior period.


SCF_CL_4 Increase in accrued liabilities (accrued expenses)

Cash generated (consumed) due to increase (decrease) in accrued liabilities compared to the prior period.


SCF_CL_6 Increase in unearned revenue

Cash generated (consumed) due to increase (decrease) in unearned revenue compared to the prior period.


SCF_CL_10 Increase in current deferred income taxes liabilities

Cash generated (consumed) due to increase (decrease) in current deferred income taxes compared to the prior period.


SCF_CL_11 Increase in other Cash generated (consumed) BSL_CL_11(t) -

© SAP AG of 117



current liabilities due to increase (decrease) in other current liabilities compared to the prior period.

BSL_CL_11(t-1)

SCF_FA_1_G Equipment purchases (net of dispositions)

Cash consumed (generated) due to machinery & equipment and building & plant purchases (dispositions)

BSA_FA_1_G(t-1) - BSA_FA_1_G(t) + BSA_FA_2_G(t-1) - BSA_FA_2_G(t) + BSA_FA_1_AD(t-1) - BSA_FA_1_AD(t) + BSA_FA_2_AD(t-1) - BSA_FA_2_AD(t) - PL_D – PL_GL

SCF_FA_3 Land additions Cash consumed (generated) due to land purchases (dispositions)

BSA_FA_3(t-1) - BSA_FA_3(t)

SCF_LTA_4_G Decrease in intangible assets

Cash consumed (generated) due to intangible assets purchases (dispositions)

BSA_FA_4_G(t-1) - BSA_FA_4_G(t) + {BSA_FA_4_AD (t-1) - BSA_FA_4_AD (t) - ZAMORTEXP(t)}

SCF_GL Gain (loss) on sale of property

Cash generated (consumed) due to gain (loss) on sale of property.

PL_GL

SCF_LTA_1 Decrease in long-term investments and investment in subsidiaries

Cash generated (consumed) due to decrease (increase) in investments compared to the prior period.

(BSA_LTA_1(t-1) - BSA_LTA_1(t)) + (BSA_LTA_5(t-1) - BSA_LTA_5(t))

SCF_LTA_3 Decrease in other long-term assets

Cash generated (consumed) due to decrease (increase) in other long-term assets compared to the prior period.

BSA_LTA_3(t-1) - BSA_LTA_3(t)

SCF_LDB_1 Increase in notes payable (curr + LT)

Cash generated (consumed) due to increase (decrease) in notes payable (curr + LT) compared to the prior period.

BSL_CL_5(t) - BSL_CL_5(t-1) + BSL_LTL_1(t) - BSL_LTL_1(t-1)

SCF_LDB_2 Increase in long-term debt (current + LT)

Cash generated (consumed) due to increase (decrease) in long-term debt (current + LT) compared to the prior period.


SCF_LDB_3 Increase in leases (current + LT)

Cash generated (consumed) due to increase (decrease) in leases (current + LT) compared to the prior period.


SCF_LTL_3 Increase in Cash generated (consumed) BSL_LTL_3(t) -

© SAP AG of 117



deferred income tax liability

due to increase (decrease) in deferred income tax liability compared to the prior period.

BSL_LTL_3(t-1)

SCF_LTL_4 Increase in pension fund liability

Cash generated (consumed) due to increase (decrease) pension fund liability compared to the prior period.

BSL_LTL_4(t) - BSL_LTL_4(t-1)

SCF_LTL_6 Increase in deferred income liability

Cash generated (consumed) due to increase (decrease) in deferred income liability compared to the prior period.


SCF_LTL_7 Increase in other long-term liabilities

Cash generated (consumed) due to increase (decrease) in other long-term liabilities compared to the prior period.


SCF_SE_2 Capital invested Cash generated (consumed) due to increase (decrease) in capital invested compared to the prior period.

BSS_SE_1(t) - BSS_SE_1(t-1) + BSS_SE_2(t) - BSS_SE_2(t-1) + BSS_SE_3(t) - BSS_SE_3(t-1) + BSS_SE_5(t) - BSS_SE_5(t-1)

SCF_SE_4_2 Dividends paid Cash consumed by the payment of dividends.

BSL_CL_7(t) - BSL_CL_7(t-1) + BSS_SE_4_2

SCF_CA CF Clearing Account



SCF_GC CF Group Consolidated



SCF_MI Minority Cash Flow Share of cash flow belonging to minority shareholders.


SCF_CTA CTA on Cashflow Account that reconciles cash flow in the Reporting Currency compared to Local Currency.

Based on difference in AVG compared to END currency rates

4.6 KPI S_Accounts

© SAP AG of 117


S_Account Description Method

KPI Key Performance Indicators PARENT [ = Parent but underlying data does not roll-up]

KPI_1 Profit Performance Ratios PARENT

KPI_1_1 Gross Margin (%) Ratio([PL_GM],[PL_SALES])

KPI_1_2 Return on sales (%) Ratio([PL_EBIT],[PL_SALES])

KPI_1_3 Return on Assets (%) Ratio2([PL_NI],[BSA_A]),solve_order=20

KPI_1_4 Return on Net Assets (%) Ratio3([PL_NI],[KZ_NETASSETS]),solve_order=20

KPI_1_5 Return on Capital Employed (%) Ratio2([PL_EBIT],[BSA_A],[BSL_CL])),solve_order=20

KPI_1_6 Earnings per Share Ratio2([PL_NI],[K_SHARES]),solve_order=20

KPI_2 Activity Ratios PARENT

KPI_2_1 Days sales Outstanding Current([BSA_CA_3],[PL_SALES])

KPI_2_2 Days Payable Outstanding Current([BSL_CL_2],[PL_COGS])

KPI_2_3 Inventory Turnover Ratio2([PL_SALES],[BSA_CA_5]),solve_order=20

KPI_2_4 Fixed Asset Turnover Ratio2([PL_SALES],[BSA_LTA_2]),solve_order=20

KPI_2_5 Total Asset Turnover Ratio2([PL_SALES],[BSA_A]),solve_order=20

© SAP AG of 117



KPI_3 Liquidity Ratios PARENT

KPI_3_1 Quick Ratio Quick([BSA_CA_1],[BSA_CA_2],[BSA_CA_3],[BSL_CL])

KPI_3_2 Current Ratio Ratio([BSA_CA],[BSL_CL])

KPI_4 Value Drivers PARENT

KPI_4_1 Sales Growth Rate (%) Growth([PL_SALES])

KPI_4_2 Operating Profit Margin (%) Ratio([PL_OI],[PL_SALES])

KPI_5 Credit Rating Metrics PARENT

KPI_5_1 EBIT / Cash Interest Ratio([PL_EBIT],[PL_FC])

KPI_5_2 EBITDA / Cash Interest Ratio4([PL_EBIT],[PL_DA],[PL_FC])

KPI_5_3 Funds from Operations / Total Debt Ratio3([SCF_CFO],[KZ_TOTDEBT]),solve_order=20

VOLUME Volume Direct Input

PRICE Price Ratio([PL_SALES],[VOLUME])

K_SHARES Shares Outstanding Direct Input

© SAP AG of 117



K_OCA Other Current Assets Ratio([BSA_CA_7],[PL_SALES])*-1

K_DMCINV Days Materials Cost in Inventory iif([ZMATL]=0,Null,round([ZMCINV]/([ZMATL]/[TIME].PROPERTIES("DAYS")),2))

K_DFGINV Days Finished Goods in Inventory iif([PL_COGS]=0,Null,round([ZFGINV]/([PL_COGS]/[TIME].PROPERTIES("DAYS")),2))

K_PP Prepaid Expenses as a % of COGS Ratio([BSA_CA_6],[PL_COGS])

KZ_AVGAST Average Assets PARENT

KZ_AVGTOTAST Average Total Assets AvgBal([BSA_A]),solve_order=10

KZ_NETASSETS Average Net Assets NetAst([BSA_LTA_2],[BSA_CA],[BSL_CL]),solve_order=10

KZ_TOTDEBT Average Total Debt TotalDebt([BSL_CL_5],[BSL_CL_8],[BSL_LTL_1],[BSL_LTL_2]),solve_order=10

KZ_AR Accounts Receivable Used by the system to hold intermediate results for the KPI_2_1 calculation

KZ_AP Accounts Payable Used by the system to hold intermediate results for the KPI_2_2 calculation

4.7 Driver S_Accounts


STAT Stat Account PARENT

ZPRICE Price Direct Input

ZVOLGRO Volume Growth % Direct Input (represents the growth rate compared to the previous period).

© SAP AG of 117



ZDLR Direct Labor Rate (per unit) Direct Input

ZPL_COGS COGS PARENT

ZDIRLAB Direct Labor zVolume x zDLR

ZMATL Materials Direct Input

ZODC Other Direct Costs Direct Input

ZINHC Indirect headcount Direct Input

ZILR Indirect Annual Labor Rate (per HC) Direct Input

ZPL_OTH_OPEX Other operating expenses PARENT

ZOTHPAY Other Payroll zINHC x zIDR

ZOTHEXPPCT Other Expense Rate (% of sales) Direct Input

ZOTHEXP Other Operating Expenses PL_SALES x zOthExpPct

ZPAYTAXPCT Payroll taxes (% of payroll) Direct Input

ZPAYTAX Payroll taxes (zDirLab + zOthPay) * zPayTaxPct

ZINSPCT Insurance expense (% of payroll) Direct Input

ZINS Insurance expense (zDirLab + zOthPay) * zInsPct

ZME Machinery & Equipment Investment PARENT

ZMEINV Machinery & Equipment Investment Direct Input on Capex input form

© SAP AG of 117



ZMEDEPSPR Depreciation spread in months (M&E) Direct Input on Capex input form

ZMEDEPEXIST Depreciation from existing assets (M&E)

Prepopulated on Capex input form using last period of Actuals

ZMEDEPADJ Depreciation (M&E) Adjustment Direct Input on Capex input form

ZBP Building & Plants Investment PARENT

ZBPINV Building & Plants Investment Direct Input on Capex input form

ZBPDEPSPR Depreciation spread in months (B&P) Direct Input on Capex input form

ZBPDEPEXIST Depreciation from existing assets (B&P)

Prepopulated on Capex input form using last period of Actuals

ZBPDEPADJ Depreciation (B&P) Adjustment Direct Input on Capex input form

ZPL_D Depreciation PARENT

ZMEDEPEXP Depreciation Expense (M&E) Calculated on Capex input form (straight-line depreciation)

ZBPDEPEXP Depreciation Expense (B&P) Calculated on Capex input form (straight-line depreciation)

ZINTANG Intangibles Investment PARENT

ZINTANGINV Intangibles Investment Direct Input on Capex input form

ZAMORTSPR Amortization spread in months Direct Input on Capex input form

ZAMORTEXIST Amortization from existing intangibles Prepopulated on Capex input form using last period of Actuals

ZAMORTADJ Amortization Adjustment Direct Input on Capex input form

ZAMORTEXP Intangibles Amortization Calculated on Capex input form (straight-line amortization)

© SAP AG of 117



ZDSO Days sales Outstanding Direct Input

ZDPO Days Payable Outstanding Direct Input

ZDSI Days sales of Inventory PARENT

ZDMCINV Days Materials Cost in Inventory Direct Input

ZDFGINV Days Finished Goods in Inventory Direct Input

ZBSA_CA_5 Inventory PARENT

ZMCINV Inventory (Materials Cost) ZDMCINV x ZMATL /Days in Period

ZFGINV Inventory (Finished Goods) ZDMCINV x COGS / Days in Period

ZPP Prepaid Expenses as a % of COGS Direct Input

ZOCA Other Current Assets as a % of sales Direct Input

ZWAGEPAY Days Wages Payable Accrued Direct Input

ZDOE Days Operating Expenses Accrued Direct Input

ZTAXRATE Corporate Tax Rate Direct Input

TEMP_DIF BS Difference Account used by the logic script to store intermediate calculation values

4.8 AUDIT_TRAIL The AUDIT_TRAIL dimension was previously known as Data Source and is still identified as Data Source in some properties. It is managed from the Administration Console of SAP Business Planning and Consolidation.

Audit_Trail dimension

© SAP AG of 117



COPYOPENING Not required for the rapid-deployment solution

DATASRC_STAGE Not required for the rapid-deployment solution

DATASRC_TYPE Defines if the member is:

Input (I)

Manual Entry (M)

Automatically (A) generated by a calculation (formula, logic, or business rule)

DATASRC_TYPE <> A is a prerequisite for the member included in FX conversion with the IS_CONVERTED.

IS_CONSOL Stored on all base dimension members to indicate that a base member is to have consolidation. Valid entries include:

Y – Data source is included in consolidation.

N or blank – Data source is excluded from consolidation.

IS_CONVERTED Stored on all base dimension members to indicate that a base member is to have currency translation. Valid entries include:

Y – Data source is included in currency conversion.

N or blank – Data source is excluded from currency conversion.

OPENING_DATASRC Not required for the rapid-deployment solution

DIRECT_INPUT Y indicates that the input forms are able to save data to this Audit_Trail.

IC_ORIGINE Not required for the rapid-deployment solution


4.9 BUS_UNIT The dimension members are managed from the Administration Console of SAP Business Planning and Consolidation.

Business Unit dimension


CURRENCY InputCurrency value

DIRECT_INPUT Stored on all base dimension members to indicate that a base member’s planning method is direct input. Valid entries include:

Y – Bus Unit planning method is direct input(A value of “Y” on a base-level member allows a planner to plan from the Direct Input planning form only)

N – Bus Unit planning method is driver-based (A value of “N” on a base-level allows a planner to plan from the Driver-based and Capital Expense input forms only)

ELIM Not required for the Planning rapid-deployment solution.

© SAP AG of 117


INTCO Stores the respective S_TRADE_PARTNER member for each BUS_UNIT, per standard SAP Business Planning and Consolidation setup rules

OWNER Used for Business Process Flow

REVIEWER Used for Business Process Flow

FX_TYPE Not required for the rapid-deployment solution

4.10 CURRENCYThe Currency dimension members define the currency report views. Its members use the ISO format. Two currencies are delivered with the rapid-deployment solution: EUR and LC.

Currency dimension


CURRENCY_TYPE Defines whether the currency is used for Reporting (R) or Data Entry (L).

ENTITY Not required for the rapid-deployment solution

REPORTING Defines whether the currency can be used for reporting (EUR = Y). The default reporting currency is EUR but can be modified as required.

GROUP_CURRENCY Defines whether the currency is used for Reporting (R) or Data Entry (L), in Consolidation process.

PARENT_GROUP Not required for the rapid-deployment solution.

STORE_GROUP_CURR Not required for the rapid-deployment solution.

4.11 FLOWThe FLOW dimension is used to break down account activity into various flows, for example, beginning and additions.

Flow dimension


FLOW_TYPE Defines the type of flow of the dimension member (used by the system when running consolidations-related business rules)


IS_INPUT Not required for the rapid-deployment solution

In the rapid-deployment solution the FLOW dimension contains the following members:

FLOW Definition

F_OPENING Opening balance

F_DELTA Net variation

© SAP AG of 117


F_NONE Used for P&L, cash flow, and statistical data

F_TOTAL Parent, equivalent to ending balance and is calculated based on definition of hierarchy as F_OPENING+F_DELTA+F_NONE

F_TEMP Temporary storage of input or imported data, before processing by the logic. This value should never be used for reporting as it is a staging member for data, before it is split into F_OPENING and F_DELTA

For balance sheet values, the rapid-deployment solution (either by import, user input, or calculation) will store a total balance in the F_TEMP member. The SAP Business Planning and Consolidation logic will then look at the prior period balance (in F_TOTAL) and split F_TEMP into two detailed flow members: F_OPENING (based on prior period balance) and F_DELTA (defined as F_TEMP minus F_OPENING). As a result, users should never report on F_TEMP as it is not used in all cases, and is simply a member used to stage data before splitting it into Opening balance and Net variation.

4.12 INPUTCURRENCYThe INPUTCURRENCY dimension uses the ISO format (for example: USD, AUD, and EUR). A standard set of currencies is provided during the SAP Business Planning and Consolidation installation. Additional currencies can be added or removed to match specific requirements.



MD Defines the conversion method (multiply/divide.)

REPORTING Value of Y defines the currencies used for reporting.

4.13 R_ACCOUNTR_ACCOUNT is used in the P_Rates model only. The dimension R_ACCOUNT has a member for each type of rate that is required to be applied.


ACCTYPE All accounts are defined as Assets (AST)

RATETYPE FX is used for members AVG, END, and STAT


4.14 R_ENTITYR_ENTITY is used in the P_Rates model only.


OWNER Not required for the rapid-deployment solution

CURRENCY Not required for the rapid-deployment solution

© SAP AG of 117


4.15 TIME The TIME dimension is managed from the Administration Console in SAP Business Planning and Consolidation.


BASE_PERIOD Numerical value for the Period

LEVEL Indicates the period type (month, quarter, and year).

MONTHNUM Represents the month number as stored in SAP NetWeaver BW.

PERIOD Month description in three characters, or Qx for quarters, or TOTAL for years

TIMEID Period format as stored in the database: YYYYMMM

USERTIMEID Same as TMEID property for base-level members

V_FLAG Not required for the rapid-deployment solution.

ISBEGINNING Enter a value of 1 for the periods corresponding to the beginning of a year, such as Q1 or January.

YEAR Indicates the calendar year.

ANNUALIZE Used in calculations that are required to convert data across months, quarters, and years. Only required for those time periods with a nonblank value in the SFP_Flag property column.Valid entries are:

12 for time periods that are months 4 for time periods that are quarters 1 for time periods that are years

DAYS The number of days in the time period (examples are: 31 for 2013.10, 365 for 2014.TOTAL)

DEPR_PCT_PP Used in the Capex input form and defines the percent of the full period depreciation value applied to the purchase (an example is: first) time period. Valid entries are 0 to 100. A value of 50 equates to purchasing the Capex in the middle of the time period. 100 equates to purchasing at the beginning of the period. 0 equates to purchasing at the end of the period.

S_NEXT Only required for base-level members with a nonblank value in the SFP_Flag column. Represents the member ID of the next actual or planning period.

S_PREV Only required for base-level members with a nonblank value in the SFP_Flag column. Represents the member ID of the previous actual or planning period.

PREV_PERIOD Only required for base-level members with a nonblank value in the SFP_Flag column. Represents the member ID of the period one year prior.

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SFP_FLAG Used to determine which time periods are relevant to the planning process (for example which periods appear on the input forms).

Valid entries for base-level members are: OB – period that holds opening balances for historical or actuals A – actual periods (except last period) AL – last actual period PF – first planning period P – planning periods (except first and last) PL – last planning period

Valid entries for parent-level members are: QA – Quarters composed of solely actual periods QM – Quarters composed of a mix of actual and plan periods QP – Quarters composed solely of plan periods YA – Years composed of solely actual periods YM – Years composed of a mix of actual and plan periods YP – Years composed solely of plan periods

SFP_IRR For planning periods (members with a value of PF, P or PL in the SFP_Flag column), this property is used to designate the date to be used in the internal rate of return calculations. If the midpoint of the period is desired, then for example, member 2013.10 would have a value of 10/15/13 in the SFP_IRR column.

SFP_AVGBAL Used for KPI calculations. Enter a value of 1 for planning periods that represent quarters or years. No entry is required for planning periods that represent months.

4.16 S_TRADE_PARTNER The S_TRADE_PARTNER dimension is managed from the Administration Console of SAP Business Planning and Consolidation.


ENTITY Represents the BUS_UNIT to which each base-level member refers. The ENTITY property is validated against the entity (BUS_UNIT) dimension.

Configuring Intercompany EliminationsThe Strategic Financial Planning rapid-deployment solution is not configured for Intercompany Eliminations. Configuration effort is minimized, however, because the rapid-deployment solution includes the S_TRADE_PARTNER (InterCompany type) dimension in:

Rapid-deployment solution SFP model

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Rapid-deployment solution Planning input forms and reports, defaulting to member TP_NONE

Clients who are not performing eliminations can ignore the S_TRADE_PARTNER member.

Configuring Intercompany Eliminations is out of scope. This activity is scoped separately.

4.17 P_VERSION The VERSION dimension represents the application-standard Category dimension.


CATEGORY_FOR_OPE Not required for the rapid-deployment solution

FX_DIFFERENCE_ONLY Not required for the rapid-deployment solution

FX_SOURCE_CATEGORY Not required for the rapid-deployment solution

IS_CONVERTED Indicates if currency conversion is applied to the member.

OPENING_PERIOD Not required for the rapid-deployment solution

OPENING_YEAR Not required for the rapid-deployment solution

OWN_CATEGORY Not required for the rapid-deployment solution

OWN_PERIOD Not required for the rapid-deployment solution

OWN_YEAR Not required for the rapid-deployment solution

PLAN_MBR_DESC This property is filled out only for the member Actual and represents the active P_Version used for planning. This value is used by the input forms to determine which P_Version to save plan data to.

RATE_CATEGORY Not required for the rapid-deployment solution

RATE_PERIOD Not required for the rapid-deployment solution

RATE_YEAR Not required for the rapid-deployment solution

SN_DIM This property is filled out only for the member Actual and represents the name of the user-defined dimension SCENARIO. If the administrator changes the name of the SCENARIO dimension, changing this property will allow the input forms and reports to update with the new name.

STARTMNTH Not required for the rapid-deployment solution

YEAR Not required for the rapid-deployment solution

4.18 O_ACCOUNTThe O_ACCOUNT is used in S_Ownership model to store ownership data.


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ACCTYPE All accounts are defined as Assets (AST)

GROUP Not required for the rapid-deployment solution

IS_INPUT Flag for ownership accounts to be used in Method-based multipliers for consolidations.

RATETYPE Not required for the planning component of the rapid-deployment solution.

SCALING Not required for the planning component of the rapid-deployment solution.

4.19 SCOPESThe rapid-deployment solution is delivered with two members of SCOPES, SC_NONE for unconsolidated scope and SC_ALL for consolidated scope.


CONSO_TYPE Not required for the rapid-deployment solution

CURRENCY_TYPE Stored on all base dimension members to indicate that a base member is reported in group currency. Valid entries include:

G – scope is reported in Group Currency.

N – scope is not reported in Group Currency

DATASRC_LEVEL Not required for the rapid-deployment solution


GROUP_CURRENCY Indicates the currency in which consolidated data is reported. In the rapid-deployment solution, it is EUR.

PARENT_GROUP Not required for the rapid-deployment solution

REPORTING Not required for the rapid-deployment solution

STAGE_ONLY Not required for the rapid-deployment solution

STORE_ENTITY Not required for the rapid-deployment solution

STORE_GROUP_CURR Not required for the rapid-deployment solution

4.20 SCENARIOUser-defined dimension used to track multiple sets of strategic drivers, planning inputs and the resulting financial statement forecasts.



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5 Input FormsThe SAP Strategic Financial Planning rapid-deployment solution includes six input forms in the SFP model as shown in this section. It also includes an input form in the Rate model: the Currency Rate Input Form.

To access the forms:

EPM Menu: Reports OpenOpen Server Input Form Folder

The SAP Strategic Financial Planning rapid-deployment solution includes the following input forms: 1. RDS_PI_DRIVER_FORM: Strategic Drivers Input Form

Used for Driver-based business units2. RDS_PI_CAPEX: Capital Expenditures Input Form

Used for Driver-based business units3. RDS_PI_SINGLE_DRIVER Single Driver Input Form

Used for Driver-based business units4. RDS_PI_DIRECT_INPUT: Direct Input Form

Used for Direct Input business units5. RDS_PI_PLAN_ADJ: Plan Adjustments Input Form

Used by all base-level business units6. RDS_PI_ACTUALS_ADJ Actual Adjustments Input Form

Used by all base-level business units7. RDS_PI_CURRENCY_RATES Currency Rates Input Form

Used to input currency rates at a global level

All input forms are password-protected using the EPM Options – Sheet Options protection functionality from the EPM menu. The password for all input forms is SAP.

5.1 Input Form Style SheetThe look and feel of SAP Business Planning and Consolidation input forms are controlled by the EPM Formatting Sheet. Settings entered here are shared across all input forms (with minor customizations) to give consistency to the workbook behavior and appearance.

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Use UseDefault Format 10,000 All Label All

Base Level Format 10,000 All Label Font | Pattern

Level 1 10,000 All Label All



Use UseDefault Format 10,000 All Label All

Base Level Format 10,000 All Label All






Hierarchy Level Formatting

Column

Data Header

Formatting on Specific Level:

Row

Data Header

Formatting on Specific Level:

Priority to Row FormatPriority to Column Format Relative LevelsStructure Levels

Apply Format to:Outer DimensionInner Dimension

Apply

Apply

Apply

Add Level Remove Last Level

Apply Format to:Outer DimensionInner Dimension

Apply

Apply

Apply

Add Level Remove Last Level

Figure 4: Example of an EPM formatting sheet

5.2 Strategic Drivers Input FormThe form enables the planner to enter strategic drivers and other inputs for authorized Business Units. Only Business Units with the dimension property DIRECT_INPUT set to N can be planned using this form. Before entering data, the user defines the valid base-level Business Unit and Scenario to be used.

The local currency of the Business Unit is displayed for the user’s convenience. The SAP Business Planning and Consolidation administrator’s configuration of the Time dimension determines the Time periods displayed- typically multiple planning periods, which can be a combination of months, quarters, and years. The P Version is also set by the administrator using a dimension property.

The rows of the input form are grouped into several sections:

1. Operating Data (examples are: volume, days sales outstanding)

2. Expense Data (examples are: direct labor rate, payroll taxes %)

3. Other Related to Continuing Operations (an example is: Gain (loss) sales of assets)

4. Non-Recurring Items (an example is: Cumulative Effect of Accounting Changes)

5. Balance Sheet Delta Input (Assets)

6. Balance Sheet Delta Input (Liabilities)

7. Balance Sheet Delta Input (Equity)

To access the form:

EPM add-in for Excel: Reports OpenServer Input FormsRDS_PI_Driver_Form.xltx

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For documentation purposes, the following screen is an approximation for examples and does not show all rows and columns.

Figure 5: Sample of a RDS_PI_Driver_Form.xltx

Input Form Design and Formatting The input form is composed of two EPM reports sharing the column Axis. The top report

contains strategic drivers and income statement accounts. The bottom report contains balance sheet accounts.

A hidden section of the form (control panel) contains a table with the dimension names, dimension descriptions, and dimension default members (if applicable). This table is used as a central location for dimension information to be referenced as needed in other areas of the form.

Cells G17 to G19 determine the last period of Actuals and retrieve the value of Volume for that period. Cells K3 and K5 are hard-coded with the S_Account member Volume and the Audit Trail parent ALL_AUDIT_TRAIL, respectively, which are used by the EPMRetrieveData formula in cell G19.

Cells H15 and H16 determine if a valid Business Unit is selected (DIRECT_INPUT=N). Cells N17 and N18 use the EPMReadOnlyData function to prevent the saving of data when an invalid Bus Unit is selected. An invalid Business Unit results in a warning in red font being presented to the user in cell E23.

If a valid Bus unit is selected, cell E23 displays the local currency for that Bus Unit as specified by the dimension property Currency.

Besides S_Account, the row axis contains P_Version and Scenario (hidden from the user’s view). P_Version is determined by the dimension property PLAN_MBR_DESC (cell G4) and propagated by the EPMDimensionOverride function in cell K4. Scenario is selected by the user in cell F27 and propagated by the EPMDimensionOverride function in cell K12. This process is done to allow the user to select the Scenario while also providing the default value of SN_BASE whenever the input form is opened.

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Local members are used to provide the section labels in column E (an example is: Operating Data) and to provide space between the sections.

A local member is also to create the Projected Volume calculations in row 32. =IF(G17="Prior Period",G19*(1+G31)*EPMMemberProperty(,G18,"Annualize"), F32*(1+G31)*EPMMemberProperty(,EPMMemberID(F29),"Annualize")) /EPMMemberProperty(,EPMMemberID(G29),"Annualize")

The input form uses the standard style sheet with minor customizations. Yellow shaded cells accept data entry, gray shaded cells do not. The Style property of S_Account determines the number formatting (percent/numeric, number of decimal places).

Dimension ContextUser-selectable

Dimension Report 1 Report 2BUS_UNIT DIRECT_INPUT=N SameSCENARIO No filter (Default = SN_BASE) Same

Dynamically driven from dimension properties

Dimension Report 1 Report 2

S_ACCOUNTHardcoded accounts plus DRIVER_INPUT=PCO,PNR

DRIVER_INPUT=BSA, BSL, BSS

P_VERSION PLAN_MBR_DESC property PLAN_MBR_DESC propertyTIME SFP_Flag LIKE P* Shared Axis

Hardcoded in Page Axis

How to Use the Input Form

1. Select the appropriate Business Unit and Scenario in cells F25 and F27.

2. Refresh the form.

3. Enter Plan data in the yellow shaded cells.

a. Note: The Volume Growth % input represents the increase compared to the prior planning period, regardless of whether the planning period is a month, quarter, or year. The calculation in the Projected Volume row accounts for when the planning periods shift between months, quarters, and years.

b. The Projected Volume calculation is a recommendation that can be copied to the Volume row or disregarded. Only the values entered on the Volume row drive downstream calculations (an example is: Revenue).

c. If there is no data for Actual Volume, the Projected Volume returns zeroes. In this case, the inputs for the Volume row must be independently calculated.

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Dimension Report 1 Report 2AUDIT_TRAIL AT_BPC_INPUT AT_BPC_INPUTS_TRADE_PARTNER TP_NONE TP_NONECURRENCY LC LCFLOW F_NONE F_DELTASCOPES SC_NONE SC_NONEMEASURES Periodic Periodic


d. All Balance Sheet inputs, except Dividend paid, are delta values. Values entered into a planning period carry forward to future planning periods.

e. Dividends paid should be entered as a negative number. Dividends paid values apply only to the specific planning period and do not carry forward to future planning periods.

4. Save the entries.

5. Verify that the message is received indicating successfully saved data.

6. Refresh the form, and the Plan data is displayed.

If you want to replace a previously existing value with a null value, you are required to enter zero in the cell. If you send a blank cell (instead of a zero) it is not read as a null value.

How to Maintain the Input Form The administrator determines the Plan columns displayed by modifying the SFP_Flag

property of the Time dimension (P for Plan periods). The form automatically adjusts to changes in the number of Plan periods and their type (month, quarter, year), assuming the TIME dimension is properly configured as discussed in Section 4.11.

Many of the S_Accounts (specifically the strategic drivers and some income statement) are hard-coded into the EPM report, while others are dynamic based on the DRIVER_INPUT dimension property.

o Any changes to the list of hard-coded S_Accounts require manual adjustment of the important form.

o Importantly, the strategic driver S_Accounts are inputs to further calculations using script logic and/or business rules. Any additions, deletions, or modifications of these accounts must consider the impact on the script logic and/or business rules.

Any changes to names of the dimension members listed in the Hardcoded in Page Axis section require modification to the input form.

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5.3 Capital Expenditures Input FormThe form enables the planner to enter capital expenditures and depreciation/amortization guidelines for authorized Business Units. Only Business Units with the dimension property DIRECT_INPUT set to N can be planned using this form. Before entering data, the user defines the valid base-level Business Unit, S_Account, and Scenario to be used.


To access the form:

EPM add-in for Excel: Reports 1. OpenServer Input Forms RDS_PI_Capex.xltx


Figure 6: Sample RDS_PI_Capex.xltx

Input Form Design and Formatting The input form is composed of one EPM report with S_Account, Scenario, and P_Version in

the Row Axis and Time in the Column Axis.


Cells G17 and G18 determine if a valid Business Unit is selected (DIRECT_INPUT=N). Cell G19 uses the EPMReadOnlyData function to prevent the saving of data when an invalid Bus

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Unit is selected. An invalid Business Unit results in a warning in red font being presented to the user in cell F23.

If a valid Business Unit is selected, cell F23 displays the local currency for that Business Unit as specified by the dimension property Currency.

Besides S_Account, the row axis contains Scenario and P_Version (hidden from the user’s view). P_Version is determined by the dimension property PLAN_MBR_DESC (cell H4) and propagated by the EPMDimensionOverride function in cell K4. Scenario is selected by the user in cell G27 and propagated by the EPMDimensionOverride function in cell K12. This process is done to allow the user to select the Scenario while also providing the default value of SN_BASE whenever the input form is opened.

In cell G28, the user selects the S_Account parent, filtered by the dimension property DRIVER_INPUT=C. Examples include Building & Plants, Machinery & Equipment, and Intangibles. The selection is propagated to the report by the EPMDimensionOverride function in cell K3.

Row 1 includes sequential numeric values from cell H1 to cell BE1. Column H is the column for the first plan period. Column BE represents the 50th plan period. If more than 50 plan periods are required, the numbering in row 1 will need to be extended. There are also formulas in Row 2 (BF2 to DC2) that will need to be extended as well.

Cells H15 to BE15 retrieve the TIME dimension property DEPR_PCT_PP. This process is an adjustment factor for the depreciation/amortization in the period an item is purchased as discussed in section 4.11. If more than 50 plan periods are required, the formulas in row 15 will need to be extended beyond BE15.

o The use of the Excel OFFSET function to refer to the Column Axis is to prevent #REF! errors when the report refreshes. However, if the report design is changed to move this row or to move the column Axis, the OFFSET formula will need to be adjusted.

Cells H19 to BE 19 are formulas that test whether an investment amount has been entered but the spread amount (number of months) has not been entered. Cell G19 uses the EPMReadOnlyData function to prevent the saving of data should this situation occur. The empty spread cell will also turn red to alert the user that an input is missing.

Figure 7: S_ACCOUNT displayed

o Note: if more than 50 plan periods are required, the formulas in row 19 must be extended.

Cell K18 retrieves the appropriate S_Account to store depreciation/amortization expense based on the selection in cell G18 and the dimension property PL_Relation.

Cells A42 to BE91 is the calculation area to determine the depreciation/amortization expense resulting from the planned investments. If more than 50 plan periods are required, the formulas must be extended downward (beyond row 91) and outward (past column BE).

There are four local members:

o Annualize_Factors (used to adjust for differing plan periods – months, quarters, years)

=EPMMemberProperty(,EPMMemberID(H30),"Annualize")/12

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o Depr_New (retrieves calculation of depreciation/amortization expense resulting from the planned investments)

=offset(H36,5,0)

o Depr_Total (combines new depreciation/amortization with existing and adjustments)

=sum(offset(H37,-3,0),offset(H37,-2,0),H41)

o SaveDepr (used EPMSaveata function to save data)

=if($g$19="Ok to Save",EPMSaveData(BF$2,,$K$18,$G$25,$D$37, $H$4,$I$5,$I$7,$I$8,$I$9,$I$11,$I$13,EPMMemberID(H30)),"")

The input form uses the standard style sheet with minor customizations. Yellow shaded cells accept data entry, gray shaded cells do not.


Dimension Report 1BUS_UNIT DIRECT_INPUT=NSCENARIO No filter (Default = SN_BASE)S_ACCOUNT DRIVER_INPUT=C


Dimension Report 1P_VERSION PLAN_MBR_DESC propertyTIME SFP_Flag LIKE P*


How to Use the Input Form1. Select the appropriate Business Unit and Scenario in cells G25 and G27. In cell G28, select

the Fixed Asset/Intangibles parent.


3. Enter Plan investments in row 32. For each investment, enter the spread in months for depreciation/amortization in row 33. The cell will have a red background until a spread value is entered.

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Dimension Report 1AUDIT_TRAIL AT_BPC_INPUTS_TRADE_PARTNER TP_NONECURRENCY LCFLOW F_NONESCOPES SC_NONEMEASURES Periodic


a. Note: The depreciation/amortization expense in the purchase (first) period is adjusted by the dimension property DEPR_PCT_PP. As delivered, the rapid-deployment solution assumes that all purchases are made in the midpoint of the period.

b. Only straight-line depreciation is supported in the delivered solution.

4. Review the data in row 34. This value is an extrapolation based on the depreciation/amortization expense in the last period of Actuals.

5. In row 35, enter manual adjustments to the depreciation/amortization calculations. This row can be used to adjust either the extrapolation of existing depreciation/amortization (row 34) or new depreciation/amortization (an example is: a specific purchase will be made at the beginning or end of the period).



8. Refresh the form and the Plan data is displayed.




o If the number of plan periods will exceed 50, review the additional modifications required as detailed in the Input Form Design and Formatting section.

Any changes to names of the dimension members listed in the Hardcoded in Page Axis section will require modification to the input form.

Additional Fixed Asset/Intangibles categories can be added without requiring modification of the input form (DRIVER_INPUT=C).

5.4 Single Driver Input FormThe form enables the planner to enter values for a selected strategic driver for all driver-based Business Units at the same time. For example, if a tax rate must be revised, the planner can modify it for all valid business units using this form, rather than one by one using the RDS_PI_Driver_Form. Only Business Units with the dimension property DIRECT_INPUT set to N can be planned using this form.

The SAP Business Planning and Consolidation administrator’s configuration of the Time dimension determines the Time periods displayed- typically multiple planning periods, which can be a combination of months, quarters, and years. The P Version is also set by the administrator using a dimension property.

© SAP AG of 117


To access the form:

EPM add-in for Excel: Reports OpenServer Input FormsRDS_PI_Single_Driver.xltx


Figure 8: Sample of RDS_PI_Single_Driver.xltx

Input Form Design and Formatting The input form is composed of one EPM report with Business Unit, P_Version (hidden) and

S_Account (hidden) in the row axis and Time in the column axis.


Cells N18 determines if a valid S_Account is selected (DRIVER_INPUT=Y) and uses the EPMReadOnlyData function to prevent the saving of data when an invalid S_Account is selected. An invalid S_Account will also result in a warning in red font being presented to the user in cell E23.

Besides Bus_Unit, the row axis contains P_Version and S_Account (hidden from the user’s view). P_Version is determined by the dimension property PLAN_MBR_DESC (cell H4) and propagated by the EPMDimensionOverride function in cell K4. The S_Account is used by a local member as described in the next bullet.

A local member is used to populate the Currency (column G) with each Bus Unit’s local currency for the user’s convenience. If the selected driver is a nonfinancial S_Account (examples are: Volume, Headcount, Tax Rate %), then N/A is displayed for the currency.

o =IF(EPMMemberProperty(,EPMMemberID(F30),"RATETYPE")="AVG", EPMMember Property(,E30,"CURRENCY"),"N/A")

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The input form uses the standard style sheet with minor customizations. Yellow shaded cells accept data entry, gray shaded cells do not. The Style property of S_Account determines the number formatting (percent/numeric, number of decimal places).


Dimension Report 1S_ACCOUNT DRIVER_INPUT=YSCENARIO No filter (Default = SN_BASE)


Dimension Report 1BUS_UNIT DIRECT_INPUT=NP_VERSION PLAN_MBR_DESC propertyTIME SFP_Flag LIKE P*


How to Use the Input Form1. Select the desired strategic driver (S_Account) and Scenario in cells G26 and G27.

2. Refresh the form. The form will display data that has been previously entered via the RI_PI_Driver_Form.

3. Enter updated values for those Business Units and plan periods requiring modification.





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Dimension Report 1AUDIT_TRAIL AT_BPC_INPUTS_TRADE_PARTNER TP_NONECURRENCY LCFLOW F_NONESCOPES SC_NONEMEASURES Periodic





5.5 Direct Input FormThe form enables the planner to enter Income Statement and Balance Sheet data for authorized Business Units. Only Business Units with the dimension property DIRECT_INPUT set to Y can be planned using this form. These Business Units do not use strategic drivers methodology, rather their financial forecasts are directly inputted. Before entering data, the user defines the valid base-level Business Unit and Scenario to be used.


To access the form:

EPM add-in for Excel: Reports OpenServer Input FormsRDS_PI_Direct_Input.xltx


Figure 9: Sample of RDS_PI_Direct_Input.xltx

© SAP AG of 117


Input Form Design and Formatting The input form is composed of two EPM reports sharing the Column Axis. The top report

contains the full income statement hierarchy plus the Stat account Volume. The bottom report contains the full balance sheet hierarchy plus the Stat account Shares Outstanding.


Cells G16 and H16 determine if a valid Business Unit is selected (DIRECT_INPUT=N). Cells N17 and N18 use the EPMReadOnlyData function to prevent the saving of data when an invalid Business Unit is selected. An invalid Business Unit will also result in a warning in red font being presented to the user in cell E23.

If a valid Business Unit is selected, cell E23 displays the local currency for that Business Unit as specified by the dimension property Currency.


Local members are used to provide the section labels in column E (an example is: Income Statement) and to provide space between the sections.

Parent S_Accounts are dynamically calculated (EPM – Sheet Options > Refresh > Calculate Parents in Hierarchies). To prevent errors during saving data, parent S_Accounts (Calc=Y) have been set as Read-Only Data in the EPM – Report Editor.

Certain S_Accounts related to consolidations and currency adjustments are excluded from the input form using the Excluded Members tab of the EPM – Report Editor. These S_Accounts are PL_ICS, PL_CA, PL_GC, PL_MI, BSS_SE_4_3, BSS_SE_4_4 and BSA_LTA_6.

The input form uses the standard style sheet with minor customizations. Yellow shaded cells accept data entry, gray, or blue shaded cells do not.


Dimension Report 1 Report 2BUS_UNIT DIRECT_INPUT=Y SameSCENARIO No filter (Default = SN_BASE) Same



S_ACCOUNTMember and Descendants (all levels) of PL_NI plus VOLUME

Member and Descendants (all levels) of BS plus K_SHARES

P_VERSION PLAN_MBR_DESC property PLAN_MBR_DESC property

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TIME SFP_Flag LIKE P* Shared Axis





3. Enter financial statement data, including Volume and Shares Outstanding, for the planning periods.

a. Note that Balance Sheet inputs are end of month values. Values entered do not automatically carry forward to future planning periods.

b. Note that accumulated depreciation, accumulated amortization, and dividends paid are entered as negative numbers.

4. Review the values in row 116. If the balance sheet is in balance, these values will be zero. The input form does not require the balance sheet to be in balance. The Balancing Utility logic script described in Section 7 is not applicable to Direct Input Business Units.








The Read-Only Data tab in the EPM – Report Editor only accepts hard-coded dimension members. Therefore, if the Income Statement or Balance Sheet hierarchies are modified, the new parents must be manually added to the Read-Only Data tab.

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Dimension Report 1 Report 2AUDIT_TRAIL AT_BPC_INPUT AT_BPC_INPUTS_TRADE_PARTNER TP_NONE TP_NONECURRENCY LC LCFLOW F_NONE F_TEMPSCOPES SC_NONE SC_NONEMEASURES Periodic Periodic


5.6 Plan Adjustment Input FormThe form enables the planner to enter Income Statement and Balance Sheet adjustments over the planning horizon for any base-level Business Unit. After initial planning is complete using either the Driver_Form or Direct_Input form, the planner can directly adjust the resulting income statement and balance sheet. Before entering data, the user defines the valid base-level Business Unit and Scenario to be used.


To access the form:

EPM add-in for Excel: Reports OpenServer Input FormsRDS_PI_Plan_Adj.xltx


Figure 10: Sample of RDS_PI_Plan_Adj.xltx




Cells G16 and H16 determine if a valid Business Unit is selected (CALC=N). Cells N17 and N18 use the EPMReadOnlyData function to prevent the saving of data when an invalid

© SAP AG of 117


Business Unit is selected. An invalid Business Unit will also result in a warning in red font being presented to the user in cell E23.



Local members are used to provide the section labels in column E (this is, Income Statement) and to provide space between the sections.





Dimension Report 1 Report 2BUS_UNIT CALC=N SameSCENARIO No filter (Default = SN_BASE) Same





P_VERSION PLAN_MBR_DESC property PLAN_MBR_DESC propertyTIME SFP_Flag LIKE P* Shared Axis


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Dimension Report 1 Report 2AUDIT_TRAIL AT_ADJUSTMENT AT_ADJUSTMENTS_TRADE_PARTNER TP_NONE TP_NONECURRENCY LC LCFLOW F_NONE F_DELTASCOPES SC_NONE SC_NONEMEASURES Periodic Periodic


How to Use the Input Form1. Select the appropriate Business Unit and Scenario in cells F27 and F28.


3. Enter financial statement adjustments, including Volume and Shares Outstanding, for the planning periods.

a. Note that Balance Sheet inputs are delta values. Values entered will carry forward to future planning periods.








The Read-Only Data tab in the EPM – Report Editor only accepts hard-coded dimension members. Therefore, if the Income Statement or Balance Sheet hierarchies are modified, the new parents must be manually added to the Read-Only Data tab.

5.7 Actuals Adjustment Input FormThe form enables the planner to enter Income Statement and Balance Sheet adjustments to Actuals for any base-level Business Unit.

After actuals are loaded into the system, the planner can directly adjust the income statement and balance sheet line items

o Leveraging the audit trail dimension, the original import of actuals is stored against one audit trail and the adjustment goes into an adjustment audit trail. User always reports on total audit trail so they receive the right number at the top of the hierarchy

o See the appendix for why a planner would want to adjust actuals in a strategic financial planning process

Before entering data, the user defines the valid base-level Business Unit and Scenario to be used.

The local currency of the Business Unit is displayed for the user’s convenience. The SAP Business Planning and Consolidation administrator’s configuration of the Time dimension determines the Time periods displayed- typically one to two years of monthly actuals.

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In addition to making adjustments to Actuals that were uploaded to the system using standard SAP Business Planning and Consolidation functionality such as importing from a flat file, the Actuals Adjustment Input Form can be used to directly input Actuals. In an acquisition scenario or if a customer did not want to invest in an integration process, users could input their actual results via the adjustment schedule.

To access the form:

EPM add-in for Excel: Reports OpenServer Input FormsRDS_PI_Actuals_Adj.xltx


Figure 11: Sample of RDS_PI_Actuals_Adj.xltx




Cells G16 and H16 determine if a valid Bus Unit is selected (DIRECT_INPUT=N). Cells N17 and N18 use the EPMReadOnlyData function to prevent the saving of data when an invalid Business Unit is selected. An invalid Business Unit will also result in a warning in red font being presented to the user in cell E23.

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Besides S_Account, the row axis contains Scenario (hidden from the user’s view). Scenario is selected by the user in cell F28 and propagated by the EPMDimensionOverride function in cell K12. This process is done to allow the user to select the Scenario while also providing the default value of SN_BASE whenever the input form is opened.

Local members are used to provide the section labels in column E (an example is: Income Statement) and to provide space between the sections.





Dimension Report 1 Report 2BUS_UNIT CALC=N SameSCENARIO No filter (Default = SN_BASE) Same





TIME SFP_Flag LIKE A* Shared Axis





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Dimension Report 1 Report 2P_VERSION ACTUAL ACTUALAUDIT_TRAIL AT_ADJUSTMENT AT_ADJUSTMENTS_TRADE_PARTNER TP_NONE TP_NONECURRENCY LC LCFLOW F_TEMP F_TEMPSCOPES SC_NONE SC_NONEMEASURES Periodic Periodic


3. Enter financial statement adjustments, including Volume and Shares Outstanding, for the actuals periods.

a. Note that Balance Sheet inputs are adjustments for the specific period. Values entered do not automatically carry forward to the following actual periods.






property of the Time dimension (A is for Actual periods). The form automatically adjusts to changes in the number of Actuals periods assuming the TIME dimension is properly configured as discussed in Section 4.11.


The Read-Only Data tab in the EPM – Report Editor only accepts hard-coded dimension members. If the Income Statement or Balance Sheet hierarchies are modified, the new parents must be manually added to the Read-Only Data tab.

5.8 Currency Rates Input FormThis input form is used by an SAP Business Planning and Consolidation administrator in the Rates model to enter currency conversion rates for each input (local) currency used in the system. These values are used in the logic packages and/or default logic for currency conversion from input to reporting currency.

The form has two tabs, one for the planning periods and one for the actual periods. Periods displayed are determined by the SAP Business Planning and Consolidation administrator’s configuration of the Time dimension.

For each currency, three rate types are entered (average rate, ending rate and statistic rate). The statistic rate is used to convert nonfinancial amounts (examples are: volume, headcount) and is always equal to 1.

To access the form:

EPM add-in for Excel: Reports OpenServer Input FormsRDS_PI_Currency_Rates.xltx

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Figure 12: Sample of RDS_PI_Currency_Rates.xltx

Input Form Design and Formatting The input form is composed of two tabs, each with one EPM report. The row axis contains

InputCurrency and R_Account and the column axis contains time.


The input form uses the standard style sheet with minor customizations. Yellow shaded cells accept data entry, gray shaded cells do not. All rates are displayed to four decimal places.


Dimension Tab 1 Tab 2

R_ENTITYAs delivered, only member is GLOBAL

As delivered, only member is GLOBAL


Dimension Tab 1 Tab 2INPUTCURRENCY All members All membersTIME SFP_Flag LIKE P* SFP_Flag LIKE A*

Hardcoded in Row or Page Axis

Dimension Tab 1 Tab 2

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R_ACCOUNT (row axis) AVG, END, STAT AVG, END, STATP_VERSION (page axis) PLAN ACTUALMEASURES (page axis) Periodic Periodic

How to Use the Input Form1. The input form refreshes upon opening.

2. No changes to the context are necessary.

3. Enter data in the yellow shaded cells on both tabs.


5. Validate the message is received indicating successfully saved data.



property of the Time dimension (A is for Actual periods, P for Plan periods). The form automatically adjusts to changes in the number of Actuals periods assuming the TIME dimension is properly configured as discussed in Section 4.11.

All dimensions in the Rate model are standard dimensions (A, C, E, R, and T). Any changes to the dimension names are automatically accommodated by the input form.

The P_Version dimension members Plan and Actual are hard-coded in the page axis. Any changes to these names will require a modification to the input form.

The title of the Input Currency column links to the table in the hidden area. There is no other Excel logic within the input form.

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6 Reports

The SAP Strategic Financial Planning rapid-deployment solution includes the following reports, in the Planning model:

1. RDS_PO_TREND Trend Report

Flexible report used to analyze the trend over time for various parameters

2. RDS_PO_COMPARISON Comparison Report

Used for variance analysis between time periods, versions, and scenarios

3. RDS_PO_FINSTMT Financial Statement Report

Used to review income statement, balance sheet, and cash flow for actual and plan periods

4. RDS_PO_IRR Internal Rate of Return Report

Used to analyze and compare internal rates of return based on cash flows

5. RDS_PO_KPI Key Performance Indicator Report

Used to review several categories of Key Performance Indicators

These reports are reviewed in the following sections of the document.

The rapid-deployment solution also includes the 10 standard reports shipped with SAP Business Planning and Consolidation:

1. RDS_PO_3-Year and Comparison Report.xltx

2. RDS_PO_Dynamic Report with Drill in Place.xltx

3. RDS_PO_Dynamic Report with Dynamic Dimension in Row Axis.xltx

4. RDS_PO_Dynamic Report with Hierarchy – Entities.xltx

5. RDS_PO_Dynamic Report with Nested Rows.xltx

6. RDS_PO_Dynamic Report with Subtotals – Accounts.xltx

7. RDS_PO_Last Year and Comparison Report.xltx

8. RDS_PO_Sort on Member Descriptions Report.xltx

9. RDS_PO_Sort on Values Report.xltx

10. RDS_PO_Variance Report.xltx

To open a report:

EPM Menu: Reports OpenOpen Server Report Folder

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6.1 Reports Style Sheet

The look and feel of SAP Business Planning and Consolidation reports is controlled by the EPM Formatting Sheet. Settings made here are shared across all reports (with minor customizations) to give consistency to workbook behavior and appearance.

Figure 13: Sample of EPM Report Style Sheet

6.2 Trend ReportThe report displays the trend over time for a chosen dimension. As the default value, the rows represent the S_ACCOUNT dimension.

The row axis can be updated to another dimension using the Edit Report command in the ribbon or the EPM Pane in the Excel sheet. The user is recommended to maintain the column axis dimension as TIME.

To access the report:

EPM add-in for Excel: Reports OpenServer Report FolderRDS_PO_Trend.xltx

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Figure 14: Sample of RDS_PO_Trend.xltx

Report Design and Formatting The report is composed of one EPM report with the row axis containing S_ACCOUNT and

the column axis TIME. Based on the dimension property SFP_Flag, the report dynamically retrieves total year values:

o SFP_Flag = YA (year comprised solely of actual periods)

o SFP_Flag = YM (year comprised of both actual and plan periods)

o SFP_Flag = YP (year comprised solely of plan periods)

The user is able to drill down on both the column and row axis

The user is able to replace S_Account in the row axis with another dimension (via the report editor or EPM pane). The label in cell B29 displaying the dimension name will automatically update (using calculations in cells B17 and D17).

Cells B19, D19, and E19 contain the functionality to warn users of the potential data issue when displaying a parent-level Business Unit in local currency. This combination can create nonmeaningful results due to different local currencies being aggregated. The warning message is displayed as follows in cell B22:

Warning: Aggregated data may not be valid if all underlying Business Units do not use the same Local Currency

A hidden section of the report (control panel) contains a table with the dimension IDs, dimension descriptions, and dimension default members (if applicable). This table is used as a central location for dimension information to be referenced as needed in other areas of the form.

The report uses the standard style sheet with minor customizations. Yellow shading is used for the P_Version and Scenario selectors.

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The bottom of the report contains two rows of information (time/user of last refresh and EPM context values) that are useful when printing hardcopies. The formulas used are:

o ="Refreshed: "&EPMRefreshTime()&" by user "&EPMUser()

o =EPMFullContext(," | ")

Dimension ContextDynamically driven from dimension properties

Dimension Report 1

TIME

SFP_Flag = YA or SFP_Flag = YM or SFP_Flag = YP

No other dimensions are locked within the EPM Context Bar, thus providing full flexibility to the user.

How to Use the Report1. After opening the report, select the values for the various dimensions except TIME.

2. Refresh the report.

3. Drill down on the row or column dimension as desired.

4. Use the Edit Report command in the ribbon or the EPM Pane in the Excel sheet to change the row axis dimension, if desired.

5. If the warning message in cell B22 appears, it is the user’s responsibility to understand whether the selected parent-level Bus Unit has children using different local currencies

How to Maintain the Report The formulas in cells B17 and D17 determine which dimension is being used in the Row axis

and is used to create the label in cell B29. The formula in cell B17 uses Excel’s OFFSET function to reference the first row of data in the report, cell B30. If the administrator modifies the layout of the report, the administrator must also verify that the formula in cell B17 continues to reference (via the OFFSET function) the first row of data.

6.3 Comparison ReportThe Comparison Report has two tabs.

The first tab (P_Version comparison) allows the user for a given Scenario to compare S_Account values by:

TIME: a year-over-year comparison for two selected P_Versions.

or

P_VERSION: a comparison (for example: Actual compared to Plan) over two Time periods (selected period and prior year).

The second tab (Scenario comparison) allows the user for a given P_Version to compare S_Account values by:

© SAP AG of 117


TIME: a year-over-year comparison for two selected Scenarios.

or

SCENARIO: a comparison (for example: Base compared to High) over two Time periods (selected period and prior year).


EPM add-in for Excel: Reports OpenServer Report FolderRDS_PO_Comparison.xltx


Figure 15: Sample of RDS_PO_Comparison.xltx – Tab 1 / View 1 (Time Comparison)

Figure 16: Sample of RDS_PO_Comparison.xltx – Tab1 / View 2 (P_Version Comparison)

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Figure 17: Sample of RDS_PO_Comparison.xltx – Tab 2 / View 1 (Time Comparison)

Figure 18: Sample of RDS_PO_Comparison.xltx – Tab 2 / View 2 (Scenario Comparison)

Report Design and Formatting Each tab is composed of one EPM report with the row axis containing S_ACCOUNT and the

column axis containing either P_VERSION and TIME or SCENARIO and TIME.

Cell L17 determines which mode the report is in (an example is: Time comparison / Scenario comparison / P_Version comparison) and drives the label in Cell B22.

Cells F16 through G18 determine the appropriate prior year period for the TIME period selected in cell C28.

Cell F18, G18, H17, and I17 contain the Time and P_Version/Scenario members used in the report. These cells are directly referenced by the EPMOlapMemberO formulas in cells D30, H30, D31, E31, H31, and I31.

The user is able to drill down on the row axis

Local members are used to create the variance amount and variance % calculations.

Cells B19 through D19 contains the functionality to warn users of the potential data issue when displaying a parent-level Business Unit in local currency. This combination can create nonmeaningful results due to different local currencies being aggregated. The warning message is displayed as follows in cell B21:

© SAP AG of 117




The report uses the standard style sheet with minor customizations. Yellow shading is used for the P_Version, Scenario, and Time selectors.




Dimension ContextNo dimensions are hardcoded or locked within the EPM Context Bar, thus providing full flexibility to the user.

How to Use the ReportTab 1 – P_Version Comparison

1. After opening the report, the report will be in Time Comparison mode. If desired, switch the report to P_Version comparison mode by modifying the dimension order in the column axis.

To modify the dimension order, use Edit Report in the ribbon or the EPM Pane in the Excel sheet.

Figure 19: Examples of Column Axis controlling comparison mode display

2. Select the Scenario, P_Version, and Time in the yellow-shaded cells (C25 to C28) and make other desired selections in the EPM Context Bar. Note: In Version Comparison mode, the version selected in cell C26 is used as the base (denominator) for the variance calculations. In Time Comparison mode, the prior year period is used as the base (denominator) for the variance calculations.


4. Drill down on the row dimension as desired.


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Tab 2 – Scenario_Version Comparison

1. After opening the report, the report will be in Time Comparison mode. If desired, switch the report to Scenario comparison mode by modifying the dimension order in the column axis.

To modify the dimension order, use Edit Report in the ribbon or the EPM Pane in the Excel sheet.

Figure 20: Examples of Column Axis controlling comparison mode display

2. Select the Scenario, P_Version, and Time in the yellow-shaded cells (C25 to C28) and make other desired selections in the EPM Context Bar. Note: In Scenario Comparison mode, the scenario selected in cell C26 is used as the base (denominator) for the variance calculations. In Time Comparison mode, the prior year period is used as the base (denominator) for the variance calculations.


4. Drill down on the row dimension as desired.


How to Maintain the Report The formulas in cells B17 and C17 determine which dimension is being used in the Row axis

and is used to create the label in cell B31. The formula in cell B17 uses Excel’s OFFSET function to reference the first row of data in the report, cell B32. If the administrator modifies the layout of the report, the administrator must also verify that the formula in cell B17 continues to reference (via the OFFSET function) the first row of data.

6.4 Financial Statement Report

The FINSTMT or Financial Statement Report is used to review actual and planned financials and consists of three tabs:

Income Statement

Balance Sheet

Cash Flow


EPM add-in for Excel: Reports OpenServer Report FolderRDS_PO_FINSTMT.xltx

The Income Statement tab displays the yearly trend for Profit and Loss S_Accounts. The row axis contains S_ACCOUNT and the column axis contains TIME.

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Figure 21: Sample of RDS_PO_FINSTMT.xltx – Income Statement tab

The Balance Sheet tab displays the yearly trend for balance sheet S_Accounts. The row axis contains S_ACCOUNT and the column axis contains TIME.


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Figure 22: Sample of RDS_PO_FINSTMT.xltx – Balance Sheet tab

The Cash Flow tab displays the yearly trend for the cash flow S_Accounts. The row axis contains S_ACCOUNT and the column axis contains TIME.


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Figure 23: Sample of RDS_PO_FINSTMT.xltx – Cash Flow tab

Report Design and Formatting Each tab is composed of one EPM report with the row axis containing S_ACCOUNT and the

column axis containing TIME.

A local member named Version is used on each tab to create the labels in row 31, which indicate if the year consists solely of actual periods, a mix between actual and plan periods or solely plan periods.

=IF(OR(LEFT(EPMMemberProperty(,C30,"SFP_FLAG"),1)="A", MID(EPMMemberProperty(,C30,"SFP_FLAG"),2,1)="A"),"Actual", IF(OR(LEFT(EPMMemberProperty(,C30,"SFP_FLAG"),1)="M", MID(EPMMemberProperty(,C30,"SFP_FLAG"),2,1)="M"),"Actual/Plan","Plan"))

Depending on the tab, either cells C15 through C17 or cells D15 through D17 contain the functionality to warn users of the potential data issue when displaying a parent-level Business Unit in local currency. This combination can create nonmeaningful results due to different local currencies being aggregated. The warning message is displayed as follows in cell B21:



© SAP AG of 117


The report uses the standard style sheet with minor customizations. Yellow shading is used for the Business Unit, Currency, P_Version, and Scenario selectors.





Dimension Income Statement Balance Sheet Cash Flow

S_ACCOUNT

Member and Descendants (all levels) of PL_NI plus VOLUME and PL_MI


Member and Descendants (all levels) of SCF_I plus SCF_MI

TIME




No other dimensions are hardcoded or locked within the Context Pane, thus providing full flexibility to the user.

How to Use the Report1. After opening the report, select the values for the various dimensions except TIME.

2. Refresh the report; choose Refresh Workbook to refresh all three tabs at once.

3. Drill down on the column dimension (TIME) as desired.

4. If the warning message in cell B21 appears, it is the user’s responsibility to understand whether the selected parent-level Business Unit has children using different local currencies

How to Maintain the Report No specific maintenance is required for this report unless there are changes to the

dimension member IDs of the included S_Accounts that are outside of the PL/BS/CF hierarchy (examples are: Volume, PL_MI, K_SHARES, SCF_MI)

6.5 IRR Report

The IRR report calculates and displays the internal rate of return. The report can be used to compare the expected return of selected Business Units, which can include those items specifically created to represent new projects and new products. The rows display the cash flows over the planning horizon and the columns display the Business Unit.


EPM add-in for Excel: Reports OpenServer Report FolderRDS_PO_IRR.xltx

© SAP AG of 117



Figure 24: Sample of RDS_PO_IRR.xltx

Report Design and Formatting The report is composed of one EPM report with the row axis containing TIME and the

column axis containing BUS_UNIT

The calendar dates needed by the IRR calculation are determined by the S_TIME dimension property SFP_IRR (hardcoded in cell A19). Local members (MBRID and IRRDATE), in hidden columns G and H, retrieve the date for each plan period. As delivered, the rapid-deployment solution uses the midpoint of the period (examples are: 10/15/13 is used for Oct 2013, 2/15/14 is used for Q1 2014, 7/1/15 is used for 2015)

Cell K17 calculates the number of plan periods, which is needed as an input to the IRR calculation

Cells I18 to BC18 are used to calculate the first time period (row) that has data for each column. This logic is required for the IRR calculation discussed in the next bullet. The formula is an array formula; for example, cell I18:

{=IF(ISERROR(MATCH(TRUE,OFFSET(I18,15,0):OFFSET(I18,64,0)<>0,0)),"N/A", MATCH(TRUE,OFFSET(I18,15,0):OFFSET(I18,64,0)<>0,0))}

© SAP AG of 117


Cells I19 to BC19 use Excel’s XIRR function to calculate the internal rate of return. For example, in cell I19:

=IF(ISERROR(XIRR(OFFSET(I19,13+I18,0):OFFSET(I19,13+$K$17,0), OFFSET($H19,13+I18,0):OFFSET($H19,13+$K$17,0))),"N/A", XIRR(OFFSET(I19,13+I18,0):OFFSET(I19,13+$K$17,0), OFFSET($H19,13+I18,0):OFFSET($H19,13+$K$17,0)))

A local member named XIRR is used in row 32 to display to the user the IRR calculated on row 19. If a valid internal rate of return cannot be calculated (an example is: all cash flows are negative), N/A will be displayed.

Cells E16 through J17 contain the functionality to warn users of the potential data issue when displaying a parent-level Business Unit in local currency. This combination can create nonmeaningful results due to different local currencies being aggregated. The warning message is displayed as follows in cell E21:


Note: As delivered, the report’s column axis is set to display base members of the selected Business Unit. The warning message functionality is being provided in case the report is modified to display parent-level Business Units as well.







Dimension Report 1BUS_UNIT No filterCURRENCY No filterP_VERSION No filterSCENARIO No filter (Default = SN_BASE)


Dimension Report 1TIME SFP_Flag LIKE P*


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How to Use the Report1. After opening the report, select the values for Business Unit, Currency, P_Version, and

Scenario.


3. Base-level members of the selected Bus_Unit are displayed. Internal rates of return can be compared on row 32.

How to Maintain the Report As delivered, the IRR reports supports up to 50 plan periods and 47 base-level Bus Units.

If the number of plan periods exceeds 50, the offset functions in the formulas in cells I18 to BC18 should be adjusted to cover the full range (currently offset(I18,64,0) equates to I82. If the number of plan periods will extend the report to, for example. row 92, then the formula in I18 should be modified to include offset(I18,74,0)). The formula in K17 should also be adjusted to cover the new range of rows.

If the number of base-level Business Units exceed 47, the formulas in cells I15 to BC15, I18 to BC18 and I19 to BC19 must be extended outward.

The formulas in cells I15 to BC15, I18 to BC18 and I19 to BC19 include offset functions. If any rows are added to or deleted from the report, it must be verified that the offset functions are still referencing the appropriate cells.

Any changes to names of the dimension members listed in the Hardcoded in Page Axis section require modification to the input form.

6.6 KPI Report

The KPI report displays several preconfigured key performance indicators over the time horizon.


EPM add-in for Excel: Reports OpenServer Report FolderRDS_PO_KPI.xltx

© SAP AG of 117

Dimension Report 1S_ACCOUNT SCF_IAUDIT_TRAIL ALL_AUDIT_TRAILS_TRADE_PARTNER TP_NONEFLOW F_TOTALSCOPES SC_NONEMEASURES Periodic



Figure 25: Sample of RDS_PO_KPI.xltx – KPI Report

Report Design and Formatting The main tab (KPI Report) is composed of one EPM report with the row axis containing

S_ACCOUNT and the column axis containing TIME. A secondary tab (Credit Rating) is a standard Excel sheet.

A local member named Version is used on each tab to create the labels in row 31, which indicate if the year consists solely of actual periods, a mix between actual and plan periods or solely plan periods.

=IF(OR(LEFT(EPMMemberProperty(,C30,"SFP_FLAG"),1)="A", MID(EPMMemberProperty(,C30,"SFP_FLAG"),2,1)="A"),"Actual", IF(OR(LEFT(EPMMemberProperty(,C30,"SFP_FLAG"),1)="M", MID(EPMMemberProperty(,C30,"SFP_FLAG"),2,1)="M"),"Actual/Plan","Plan"))

The report is displayed in section as defined by the S_Account hierarchy for the KPI accounts. As delivered, there are five sections.

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The section labeled Credit Rating Metrics uses local members to translate the KPI values into ratings using the table on the credit rating tab. These local members are:

EBIT_to_Interest

=IF(ISNA(MATCH(INDEX(D:D,$N$5),Credit_Rating!$D:$D,1)),"---", INDEX(Credit_Rating!$C:$C,MATCH(INDEX(D:D,$N$5),Credit_Rating!$D:

$D,1)))

EBITDA_to_Interest

=IF(ISNA(MATCH(INDEX(D:D,$N$6),Credit_Rating!$E:$E,1)),"---", INDEX(Credit_Rating!$C:$C,MATCH(INDEX(D:D,$N$6),Credit_Rating!$E:

$E,1)))

FFO_to_TotalDebt

=IF(ISNA(MATCH(INDEX(D:D,$N$7),Credit_Rating!$F:$F,1)),"---", INDEX(Credit_Rating!$C:$C,MATCH(INDEX(D:D,$N$7),Credit_Rating!$F:

$F,1)))

Cells J4 through N12 are used by the local members listed. All KPIs in the Credit Rating Metrics section must be listed here. See How to Maintain the Report for further details.

The Credit_Rating tab has one row for each credit rating and one column for each Credit Rating KPI.

Cells C16 through E17 contain the functionality to warn users of the potential data issue when displaying a parent-level Business Unit in local currency. This combination can create nonmeaningful results due to different local currencies being aggregated. The warning message is displayed as follows in cell C21:








Dimension Report 1S_ACCOUNT Member and Children of KPI_1

Member and Children of KPI_2Member and Children of KPI_3Member and Children of KPI_4

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Member and Children of KPI_5

TIME

SFP_Flag = YA orSFP_Flag = YM or SFP_Flag = YP

No other dimensions are hardcoded or locked within the Context Pane, thus providing full flexibility to the user.

How to Use the Report1. After opening the report, select the values for the various dimensions except S_ACCOUNT

and TIME.


3. Drill down on the column dimension (TIME) as desired.

4. If the warning message in cell C21 appears, it is the user’s responsibility to understand whether the selected parent-level Bus Unit has children using different local currencies

How to Maintain the Report The Credit Rating Section (Parent S_Account = KPI_5) requires setup and maintenance.

Each base-level member of KPI_5 needs a column on the Credit_Rating tab. Since this tab is a standard Excel sheet, new columns can be inserted using Excel functionality. The table to the right listing the base members and descriptions is for reference only and can be moved to a different location.

Figure 26: Sample of RDS_PO_KPI.xltx- Credit Rating

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The current list of credit ratings (CCC- to AAA) can be modified by adding or deleting rows. Ratings can be renamed as desired. The only requirement is that the ratings are in order from lowest to highest.

The mapping from the KPI values to credit rating values shown in the yellow-shaded area must be completed by the administrator. The delivered values are for example only.

Each base-level member of KPI_5 must be in the table (cells J4 to N12) on the KPI Report tab. The S_Account is typed into column J and the formulas in columns K and N are copied downward. This table can be extended past row 12 if required.

Each base-level member of KPI_5 needs an associated local member to calculate the credit rating. Any new local members required to be added can follow the pattern of the existing members. The items in the local member formula that must be adjusted are the column on the Credit_Rating tab and the cell in column N on the KPI Report tab.

=IF(ISNA(MATCH(INDEX(D:D,$N$5),Credit_Rating!$D:$D,1)),"---", INDEX(Credit_Rating!$C:$C,MATCH(INDEX(D:D,$N$5),Credit_Rating!$D:

$D,1)))

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7 Currency ConversionThe Strategic Financial Planning rapid-deployment solution uses a custom adaptation of the generic Currency Conversion capability delivered with the application. The rapid-deployment solution conversion translates Actual and Plan data. It is expected that Profit and Loss and Balance Sheet Actuals are loaded into the solution in both Local Currency (LC) and Reporting Currency. Cash Flows and adjustments to Actuals are converted in the rapid-deployment solution.

Rates are entered in the Rate model by using an input form.

Planning data is entered in the SFP model in LC. Currency Conversion logic is not automatically triggered via Default Logic. Currency conversion is triggered using Data Manager package.

7.1 FX Trans ScriptCurrency Translation Plan (FXTRANS.lgf) calls the currency conversion business rules (CURR_CONVERSION).

The script also contains calculations for SCF_CTA - CTA on Cashflow. The formula for the calculation is:

(BAS(SCF_CFO)+BAS(SCF_CFI)+BAS(SCF_CFF))-(BSA_CA_1(t)-BSA_CA_1(t-1)) -(BSL_CL_1(t)-BSL_CL_1(t-1)).

The script BUSRUL_SCF_CTA.LGF calculates the Account SCF_CTA in the reporting currency. This script consists of different steps, every step calls a different business rule depending on the period (year, quarter, and month).

1 - Monthly Planning periods → Business Rule = SCF_CTA_M

→ Source period = -1 look one month back

2 - Quarterly Planning periods → Business Rule = SCF_CTA_Q

→ Source period = -3 look three months back

3 - Yearly Planning periods → Business Rule = SCF_CTA_Y

→ Source period = -12 look 12 months back

Currency Translation Actual(FXTRANS_ACTUAL.lgf) contains similar calculations as the Currency Conversion for Plan Data. Currency Translation business rules for Actuals contain two conversion functions:

1. Convert Cash Flow, KPI, and STAT accounts

2. Convert Adjustments to Actuals on Profit and Loss and Balance Sheet accounts

Plan Currency Conversion logic – The Currency Conversion logic is referenced in the Currency Conversion Plan Data Manager package (for more information refer to section 7.4 of this document).

Actuals Currency Conversion logic – The Currency Conversion logic is referenced in the Currency Conversion Actuals Data Manager package (for more information refer to section 7.4 of this document).

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7.2 Business RulesThe currency conversion business rule defines how the data loaded is converted for specific flows (F_NONE and F_TEMP by AVG for P&L accounts, F_OPENING, F_DELTA, and F_TEMP by END for Balance Sheet accounts, and F_NONE and F_TEMP by STAT for Statistical accounts) or account (AVGFLOW method for net income in the Balance Sheet).

1. The AVG method converts the F_NONE and F_TEMP flow using an average rate. It is used for P&L and Cash Flow accounts.

2. The END method converts the F_OPENING, F_DELTA, and F_TEMP flow using a period end rate. It is used for BS accounts:

3. The AVGFLOW method is only used to address Net Income being transferred to the BS. The business rule converts F_TEMP, F_OPENING, and F_DELTA at an average rate (as it is a P&L account), however to ensure that the balance sheet remains in balance, it also calculates a currency translation adjustment (CTA).

The CTA account used is BSS_SE_4_3. It is the calculated difference between the currency translation of net income by ending and average rates.

4. The STAT method is used to convert quantity based accounts using a conversion factor of 1. This process allows the account value to be populated for LC and the Reporting Currency.

7.3 Reporting CurrencyThe solution package employs a single reporting currency of Euro (EUR). It can be modified to another single currency as required. The three-step process to modify the reporting currency is as follows:

1. Currency dimension. Add the replacement currency member to the Currency dimension. Delete the existing EUR dimension member. Update the REPORTING property of the new currency member to Y and set its CURRENCY_TYPE property to R.

To use another currency as the reporting currency, replace EUR.

2. InputCurrency dimension: For the new reporting currency, set the REPORTING property of the member to Y. Remove the Y REPORTING property from the EUR member. (If the new reporting currency was not previously a member of INPUTCURRENCY, it should be added).

3. Update the currency conversion rates via the Currency Rates input form as required.

7.4 FX Data Manager PackageThe currency conversion logic is run via the Data Manager package, Currency Conversion Actuals, and Currency Conversion Plan, located in the rapid-deployment solution Packages package group.

When running the package, the user specifies the data to be translated by BUS_UNIT. The Actuals conversion package also requires TIME to be specified.

7.5 Update Input CurrenciesThe INPUTCURRENCY dimension members define the local currencies used for planning purposes. The rapid-deployment solution package includes 19 local currencies; local currencies can be modified as required. Each BUS_UNIT is assigned one INPUTCURRENCY dimension member. After modifying local currency dimension members (if necessary), the translation rates can be submitted using the Currency Rate input form.

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8 Rules and CalculationsStrategic Financial Planning uses several methods for performing calculations on data submitted through input schedules and loaded into the system, including Member Formulas, Logic Scripts and Business Rules. The calculation details are covered in the following sections.

8.1 Default LogicDefault Logic is triggered when data is submitted through an input form. The volume of calculations contained in default logic increases wait times during the submission of data. To decrease the submit response times, some of the calculations for the rapid-deployment solution are contained in Default Logic and additional calculations are performed through a Data Manager package. Based upon desired response times, additional calculations can be enabled in Default Logic to provide further calculation results before running a Data Manager package being run.

The following section includes details on the sections of code that can be included in default logic.

// ================================================================

// NAME: DEFAULT.lgf//// CALL: Based upon submitted data scope//// DIMPROP: Properties used://// DESC: This script consists of 4 sections.// Look at the individual Logic Script files for detailed documentation on each script.//// 1 - DEFAULT_SECTION_01.LGF// --> Volume, Drivers and CAPEX-based calculations// --> Runs only for Business Units with DIRECT_INPUT = N// 2 - DEFAULT_SECTION_02.LGF// --> Copies NI to Balance Sheet and Cashflow// 3 - DEFAULT_SECTION_03.LGF// --> Balance sheet movements// 4 - DEFAULT_SECTION_04.LGF// --> Calculates cashflows// // =================================================================*INCLUDE DEFAULT_SECTION_01.LGF*INCLUDE DEFAULT_SECTION_02.LGF *INCLUDE DEFAULT_SECTION_03.LGF//*INCLUDE DEFAULT_SECTION_04.LGF

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The sections of code in the red box are enabled in DEFAULT.LGF in the delivered version of the rapid-deployment solution. The sections enabled in Default Logic covers driver based and Balance Sheet calculations. The remaining section contains Cash Flow calculations and is not enabled in DEFAULT.LGF. The remaining section can be enabled in Default Logic if desired.

*INCLUDE DEFAULT_SECTION_01.LGF*INCLUDE DEFAULT_SECTION_02.LGF *INCLUDE DEFAULT_SECTION_03.LGF//*INCLUDE DEFAULT_SECTION_04.LGF

The remaining section of calculations not included in DEFAULT.LGF is performed through the Default Formulas Remainder Data Manager package. The package calls the DEFAULT_REMAINDER.lgf logic script. The section of code in the red box includes the Cash Flow calculations that are not enabled in Default Logic.

*INCLUDE DEFAULT_SECTION_01.LGF*INCLUDE DEFAULT_SECTION_02.LGF *INCLUDE DEFAULT_SECTION_03.LGF//*INCLUDE DEFAULT_SECTION_04.LGF

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8.2 Member FormulasMembers Formulas have been created within the S_ACCOUNT dimension for the purpose of creating Key Performance Indicator (KPIs). The results of the calculations are displayed in the included KPI Report.

Formulas that have been included with the package are displayed.Name FormulaKPI 0KPI_1 0KPI_1_1 Ratio([PL_GM],[PL_SALES])KPI_1_2 Ratio([PL_EBIT],[PL_SALES])KPI_1_3 Ratio2([PL_NI],[BSA_A]);solve_order=20KPI_1_4 Ratio3([PL_NI],[BSA_LTA_2],[BSA_CA],[BSL_CL]);solve_order=20KPI_1_5 Ratio6([PL_EBIT],[BSA_A],[BSL_CL]); solve_order=20KPI_1_6 Ratio2([PL_NI],[K_SHARES]); solve_order=20KPI_2 0KPI_2_1 Current([BSA_CA_3],[PL_SALES])KPI_2_2 Current([BSL_CL_2],[PL_COGS])KPI_2_3 Ratio2([PL_SALES],[BSA_CA_5]);solve_order=20KPI_2_4 Ratio2([PL_SALES],[BSA_LTA_2]);solve_order=20KPI_2_5 Ratio2([PL_SALES],[BSA_A]);solve_order=20KPI_3 0KPI_3_1 Quick([BSA_CA_1],[BSA_CA_2],[BSA_CA_3],[BSL-CL])KPI_3_2 Ratio([BSA_CA],[BSL_CL])KPI_4 0KPI_4_1 Growth([PL_SALES])KPI_4_2 Ratio([PL_OI],[PL_SALES])KPI_5 0KPI_5_1 Ratio([PL_EBIT],[PL_FC])KPI_5_2 Ratio4([PL_EBIT],[PL_DA],[PL_FC])KPI_5_3 Ratio5([SCF_CFO],[BSL_CL_5],[BSL_CL_8],[BSL_LTL_1],[BSL_LTL_2]);solve_order=20KZ_AVGTOTAST AvgBal([BSA_A]);solve_order=10KZ_NETASSETS NetAst([BSA_LTA_2],[BSA_CA],[BSL_CL]);solve_order=10KZ_TOTDEBT TotalDebt([BSL_CL_5],[BSL_CL_8],[BSL_LTL_1],[BSL_LTL_2]);solve_order=10K_DFGINV iif([PL_COGS]=0,Null,[ZFGINV]/([PL_COGS]/[ZDAYS]))K_DMCINV iif([ZMATL]=0,Null,[ZMCINV]/([ZMATL]/[ZDAYS]))K_OCA Ratio([BSA_CA_7],[PL_SALES])*-1K_PP Ratio([BSA_CA_6],[PL_COGS])PRICE Ratio([PL_SALES],[VOLUME])

Most of the calculations reference functions that have been created through the use of a logic library. This feature allows formulas to be set up as functions to be reused by several KPIs. The MdxLib.lgl logic library included with the rapid-deployment solution package contains the functions called in the FORMULA column of the S_ACCOUNT dimension.

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Functions contained in the MDX library:

//calculate Ratios

*function AvgBal(%Denominator1%) IIF([TIME].CurrentMember.PROPERTIES("SFP_AVGBAL")="1",((%Denominator1%,[F_OPENING])+(%Denominator1%,[F_TOTAL]))/2 ,((%Denominator1%,[FLOW].[F_TOTAL])+(%Denominator1%,[FLOW].[F_TOTAL],[TIME].PREVMEMBER))/2)*endfunction

*function CurBal(%Value%) (%Value%,[FLOW].[F_TOTAL],[AUDIT_TRAIL].[ALL_AUDIT_TRAIL])*endfunction

*function Sub(%Value1%,%Value2%)((%Value1%,[FLOW].[F_TOTAL],[AUDIT_TRAIL].[ALL_AUDIT_TRAIL])-(%Value2%,

[FLOW].[F_TOTAL],[AUDIT_TRAIL].[ALL_AUDIT_TRAIL]))*endfunction

*function Sum(%Value1%,%Value2%)((%Value1%,[FLOW].[F_TOTAL],[AUDIT_TRAIL].[ALL_AUDIT_TRAIL])+(%Value2%,

[FLOW].[F_TOTAL],[AUDIT_TRAIL].[ALL_AUDIT_TRAIL]))*endfunction

*function TotalDebt(%Denominator1%,%Denominator2%,%Denominator3%,%Denominator4%)(AvgBal(%Denominator1%)+AvgBal(%Denominator2%)+AvgBal(%Denominator3%)

+AvgBal(%Denominator4%))*endfunction

*function NetAst(%Denominator1%,%Denominator2%,%Denominator3%)(AvgBal(%Denominator1%)+AvgBal(%Denominator2%)-AvgBal(%Denominator3%))

*endfunction

*function Ratio(%Numerator1%,%Denominator1%) iif((%Denominator1%,[FLOW].[F_TOTAL],[AUDIT_TRAIL].[ALL_AUDIT_TRAIL])=0,Null,round((%Numerator1%,[FLOW].[F_TOTAL],[AUDIT_TRAIL].[ALL_AUDIT_TRAIL])/(%Denominator1%,[FLOW].[F_TOTAL],[AUDIT_TRAIL].[ALL_AUDIT_TRAIL]),3)) *endfunction

*function Ratio2(%Numerator1%,%Denominator1%) iif(round(AvgBal(%Denominator1%),0)=0,null,round((%Numerator1%,[FLOW].[F_TOTAL],[AUDIT_TRAIL].[ALL_AUDIT_TRAIL])/(AvgBal(%Denominator1%)),3))*endfunction

*function Ratio3(%Numerator1%,%Denominator1%) iif(round(%Denominator1%,0)=0,null,round((%Numerator1%,[FLOW].[F_TOTAL],[AUDIT_TRAIL].[ALL_AUDIT_TRAIL])/(%Denominator1%),3))*endfunction

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*function Ratio4(%Numerator1%,%Numerator2%,%Denominator1%) iif((%Denominator1%,[FLOW].[F_TOTAL],[AUDIT_TRAIL].[ALL_AUDIT_TRAIL])=0,Null,round((Sub(%Numerator1%,%Numerator2%))/(%Denominator1%,[FLOW].[F_TOTAL],[AUDIT_TRAIL].[ALL_AUDIT_TRAIL]),2)) *endfunction

*function Current(%Numerator1%,%Denominator1%) iif(round(CurBal(%Denominator1%),0)=0,Null,round((%Numerator1%,[FLOW].[F_TOTAL],[AUDIT_TRAIL].[ALL_AUDIT_TRAIL])/(CurBal(%Denominator1%)/[TIME].PROPERTIES("DAYS")),2))*endfunction

//Oct 4 2013 - updated quick ratio to include additional numerator BSA_CA_2

*function Quick(%Numerator1%,%Numerator2%,%Numerator3%,%Denominator1%) iif((%Denominator1%,[FLOW].[F_TOTAL],[AUDIT_TRAIL].[ALL_AUDIT_TRAIL])=0,Null,round(((%Numerator1%,[FLOW].[F_TOTAL],[AUDIT_TRAIL].[ALL_AUDIT_TRAIL])+(%Numerator2%,[FLOW].[F_TOTAL],[AUDIT_TRAIL].[ALL_AUDIT_TRAIL])+(%Numerator3%,[FLOW].[F_TOTAL],[AUDIT_TRAIL].[ALL_AUDIT_TRAIL]))/(%Denominator1%,[FLOW].[F_TOTAL],[AUDIT_TRAIL].[ALL_AUDIT_TRAIL]),2)) *endfunction

*function Growth(%Value%) iif((%Value%,[TIME].PREVMEMBER)=0,Null,round(((%Value%,[TIME].CURRENTMEMBER)-(%Value%,[TIME].PREVMEMBER))/(%Value%,[TIME].PREVMEMBER),3)*-1)*endfunction

//Oct 4 2013 - additional ratio added to calculate Return on Capital Employe

*function Ratio5(%Numerator1%,%Denominator1%,%Denominator2%) iif(round(AvgBal(%Denominator1%)-AvgBal(%Denominator2%),0)=0,null,round((%Numerator1%,[FLOW].[F_TOTAL],[AUDIT_TRAIL].[ALL_AUDIT_TRAIL])/(AvgBal(%Denominator1%)-AvgBal(%Denominator2%)),4))*endfunction

8.3 Data Manager PackagesData Manager packages are included with the Strategic Financial Planning rapid-deployment solution to execute specific calculations. All packages are contained in the rapid-deployment solution Packages Group in Data Manager. See the details of the Data Manager packages.

Data Manager Package

Description Input Parameter

Script File

Actuals to Plan Copies Actuals from P_VERSION Actual to BUS_UNIT BATCH_COPY_TO_PLA

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Plan and populates the opening balance from the last period of Actuals to each plan period.

N.LGF

Balancing Utility

Determines if there is an imbalance between Total Assets and Total Shareholder’s Equity & Liabilities for Driver Based Business Units. If there is an imbalance, the difference is posted to a plug account to balance the balance sheet.

BUS_UNIT BATCH_BALANCING.LGF

Batch Default Used to run default logic for specified Business Units.

BUS_UNIT, P_VERSION

BATCH_DEFAULT.LGF

Consolidation Example

Runs currency conversion and sample consolidation business rules to generate consolidation results.

P_VERSION, TIME

BATCH_CONSOLIDATION.LGF

Currency Conversion Actuals

Runs currency conversion for Cash Flow accounts and Actuals adjustments.

BUS_UNIT, TIME

BATCH_FX_TRANS_ACT_ADJ.LGF

Currency Conversion Plan

Runs currency conversion for P_VERSION Plan (See section 7 for more detail)

BUS_UNIT BATCH_FX_TRANS.LGF

Default Formulas Remainder

Runs calculations not included in Default Logic.

BUS_UNIT DEFAULT_REMAINDER.LGF

Existing Depreciation Carry Forward

Calculates existing depreciation carry forward for plan periods based upon the last period of Actuals.

BUS_UNIT BATCH_EX_DEPR_CFWD.LGF

One Time Cash Flow Adjustment

Eliminates cash flow values from a select period by posting an opposite value to the adjustment audit trail.

BUS_UNIT, P_VERSION, TIME

BATCH_ONE_TIME_CF_ADJ.LGF

Prepare Actuals

Calculates cash flows, opening balances and delta balances from Actuals loaded in the system.

BUS_UNIT BATCH_PREPARE_ACTUALS.LGF

8.4 Script Logicspecific calculations. The following table defines the relationship between the Data Manager Packages and Script Logic files. The following sections cover the details of the script logic calculations for each Data Manager Package.

Data Manager Script File Include Files

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Package Actuals to Plan BATCH_COPY_TO_PLAN.LGF

Balancing Utility

BATCH_BALANCING.LGF

Batch Default BATCH_DEFAULT.LGF DEFAULT.LGF

DEFAULT_REMAINDER.LGF

Consolidation Example

BATCH_CONSOLIDATION.LGF

Currency Conversion Actuals

BATCH_FX_TRANS_ACT_ADJ.LGF

Currency Conversion Plan

BATCH_FX_TRANS.LGF

Default Formulas Remainder

DEFAULT_REMAINDER.LGF DEFAULT_SECTION_04.LGF

Existing Depreciation Carry Forward

BATCH_EX_DEPR_CFWD.LGF

One Time Cash Flow Adjustment

BATCH_ONE_TIME_CF_ADJ.LGF

Prepare Actuals

BATCH_PREPARE_ACTUALS.LGF

8.4.1 BATCH_BALANCING.LGFBATCH_BALANCING.LGF script logic is called by the Balancing Data Manager package. The package is used to balance the Balance Sheet. The package calculates total Assets and Liabilities & Equity to determine if there is a difference between the totals. If a difference exists, the amount is posted to a plug account.

8.4.2 BATCH_CONSOLIDATION.LGFBATCH_CONSOLIDATION.LGF script logic is called by the Example Consolidation Data Manager package. The script logic performs currency conversion to populate reporting currency for consolidated scope and executes sample consolidation procedures.

8.4.3 BATCH_COPY_TO_PLAN.LGFBATCH_COPY_TO_PLAN.LGF script logic is called by the Actuals to Plan Data Manager package. The package is used to transfer Actuals from S_VERSION ACTUAL to PLAN. The package also copies the total of the last period of Actuals to the opening balance of each plan period.

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8.4.4 BATCH_DEFAULT.LGF BATCH_DEFAULT.LGF script logic is called by the Batch Default Logic Data Manager Package. The package can be used to run default logic without having to submit data through an input schedule. The package calls DEFAULT.LGF with scope selection supplied by the Batch Default Logic package for TIME and S_ACCOUNT.

8.4.5 BATCH_EX_DEPR_CFWD.LGFBATCH_EX_DEPR_CFWD.LGF script logic is called by the Existing Depreciation CFwd Data Manager Package. The package is used to extrapolate estimated depreciation for plan periods based on existing asset depreciation from the last period of actual data. The calculated depreciation is factored using the TIME.ANNUALIZE property, which is applied for the varying length of periods of time (months, quarters, and years).

8.4.6 BATCH_ONE_TIME_CF.LGFBATCH_ONE_TIME_CF.LGF script logic is called by the One Time Cash Flow Data Manager Package. The package is used to zero out cash flow calculations based upon user supplied input of BUS_UNIT, P_VERSION, and TIME. The package writes reverse value amounts to the cash flow accounts for the selected inputs in AUDIT_TRAIL AT_ADJUSTMENT.

8.4.7 BATCH_PREPARE_ACTUALS.LGFBATCH_PREPARE_ACTUALS.LGF script logic is called by the Prepare Actuals Data Manager Package. The package performs calculations on Actuals that are loaded into the system. Opening and Delta balances are calculated from Closing balances loaded into the system and Cash Flows are calculated.

8.4.8 DEFAULT.LGFDEFAULT.LGF script logic is called when data is submitted through an input schedule. The logic script consists of 3 active sections which are documented individually. The fourth section is disabled in default logic, but can be enabled if desired. As delivered, the final section calculations are initiated through a data manager package.

8.4.9 DEFAULT_CF_AND_DELTA.LGFDEFAULT_CF_AND_DELTA.LGF is included in DEFAULT_SECTION_03.LGF, which is included in the DEFAULT.LGF file.

8.4.10 DEFAULT_CF_ONLY_LGFDEFAULT_CF_AND_DELTA.LGF is included in the DEFAULT_SECTION_03.LGF, which is included in the DEFAULT.LGF file.

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8.4.11 DEFAULT_SECTION_01.LGFDEFAULT_SECTION_01.LGF script logic is included in the DEFAULT.LGF file which is called when data is submitted through an input schedule. Section 1 is filtered to run for Driver Based Business Units (BUS_UNIT.DIRECT_INPUT=’N’). Volume, Driver, and Capital Expenditure based accounts are calculated within this section.

8.4.12 DEFAULT_SECTION_02.LGFDEFAULT_SECTION_02.LGF script logic is included in the DEFAULT.LGF which is called when data is submitted through an input schedule. Section 2 includes calculations for Driver Based and Direct Input Business Units. This section includes functionality to transfer Net Income to the Balance Sheet and Cash Flow.

8.4.13 DEFAULT_SECTION_03.LGFDEFAULT_SECTION_03.LGF script logic is included in the DEFAULT.LGF which is called when data is submitted through an input schedule. Section 3 contains 2 include files DEFAULT_CF_AND_DELTA.LGF and DEFAULT_CF_ONLY.LGF. This section performs calculations for Driver Based and Direct Input Business Units. The calculations for this section push forward the opening balance for BS accounts.

8.4.14 DEFAULT_SECTION_04.LGFDEFAULT_SECTION_04.LGF script logic is included in DEFAULT.LGF which is called when data is submitted through an input schedule. Section 4 calculations are applied for Driver Based and Direct Input Business Units. This section contains Cash Flow calculations based upon the Indirect Method. Details.

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9 Data RequirementsTransaction data (Actuals) can be loaded in the Strategic Financial Planning system using the standard SAP Business Planning and Consolidation Import package utilizing a Transformation and Conversion file. The following Data Manager Packages have been set up to utilize Actuals loaded in the SFP model: Actuals to Plan, Currency Conversion Actuals, Existing Depreciation CFwd, and Prepare Actuals. The reports delivered with the rapid-deployment solution can also be used to review Actuals loaded in the SFP Model.

9.1 Transaction DataThere are no custom Transformation or Conversion files included with the solution for loading Actuals into the SFP model. The table details the location of where Actuals should be loaded to correspond with the calculations performed by the Prepare Actuals Data Manager package.

Dimension MembersAUDIT_TRAIL AT_BW_GL_SOURCEBUS_UNIT Implementation dependentCURRENCY LC, Reporting CurrencyFLOW F_TEMPP_VERSION ACTUAL

S_ACCOUNT

BAS(PL)BAS(BS) – ending balance VOLUME K_SHARES - ending balanceZMEDEPEXPZBPDEPEXPZAMORTEXP

S_TRADE_PARTNER TP_NONE SCENARIO SC_BASESCOPES SC_NONETIME Implementation dependent

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10 Security

10.1 Task ProfilesThe Strategic Financial Planning rapid-deployment solution is delivered with three generic roles that define access to SAP Business Planning and Consolidation. These roles are:

SAP Business Planning and Consolidation Administrator

SAP Business Planning and Consolidation Planner

SAP Business Planning and Consolidation Analyst

The following tables show all application tasks, broken out by the folders in which the tasks appear by selecting:Application administrative screen

SecurityTasks ProfilesTasks

The columns indicate the three initial roles defined in rapid-deployment solution security.The roles and their associated tasks are offered as points of departure to build the required client-specific security. In the following tables, X indicates that a specified Task/Role is enabled. Blank indicates that a specified Task/Role is not enabled.

AdministrationTask Administrator Planner AnalystManage Business Rules X

Manage Data Locks and Work Status X

Manage Dimensions X

Manage Document Types X

Manage Drill Throughs X

Manage Environment Status X

Manage Environments X

Manage Models X

Analysis and CollectionTask Administrator Planner Analyst

Edit Templates X

Run Drill Throughs X X X

Use Input Forms and Save Data X X

Audit/Audit Reports

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Task Administrator Planner AnalystManage Audit XRun Audit Reports XRun Comment Reports XRun Process Reports XRun Security Reports XRun Work Status Reports X

Automated Variance AnalysisTask Administrator Planner AnalystManage KPIs XUsed Automated Variance Analysis X

Collaboration/CommentsTask Administrator Planner AnalystUse Offline Collection XUse Offline Distribution XAdminister Comments XEdit Comments X

ConsolidationsTask Administrator Planner AnalystEdit Ownership Manager XView Ownership Manager X

Data ManagerTask Administrator Planner AnalystCancel Any User Packages XDownload Data XEdit Conversion Files XEdit Package Schedules for Any users XEdit Packages XEdit Transformation Files XRun Admin Packages X XRun Packages X XUpload Data X

Folder Access/Journal

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Task Administrator Planner Analyst

Edit Contents of Public Folder X

Edit Journals X

Lock/Unlock Journal XManage Journals XPost Journals XReopen Journals XUnpost Journals XView Journals X

ITSAM/Management ConsoleTask Administrator Planner AnalystManage Transport XView System Logs X

ProcessesTask Administrator Planner AnalystManage Processes XRemove Process Instances XReopen Process Steps XReset Process Instances XUse Processes X X

PublishTask Administrator Planner AnalystEdit Book Distribution Templates XPublish Books XRun Documents from EPM add-in X

System Security/Web Reporting/Web Service/Work StatusTask Administrator Planner AnalystManage Security XUse System When Offline XAdminister Documents XEdit Dashboards XEdit Documents XEdit Reports XEdit Workspaces XUse Work Status X X

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10.2 Secured DimensionsIn the SFP model the following dimensions are secure, as delivered in the Strategic Financial Planning rapid-deployment solution:

AUDIT_TRAIL

BUS_UNIT

SCENARIO

P_VERSION

In the P_RATES model the following dimensions are secure, as delivered in the Strategic Financial Planning rapid-deployment solution:

P_VERSION

In the S_OWNERSHIP model the following dimensions are secure, as delivered in the Strategic Financial Planning rapid-deployment solution:

BUS_UNIT

P_VERSION

Each secure dimension is required to be referenced in a Data Access Profile in order for a user to have Read or Read/Write access to that dimension. If a user’s Data Access Profile omits a secure dimension, the user is not able to access the model.

SAP Business Planning and Consolidation administrators can create or modify Data Access Profiles in the Administration application:Application administrative screen

SecurityData Access Profiles

10.3 Data Access ProfilesData Access Profiles define the specific models and secure dimension members to which users have access. There are no Data Access profiles included within the rapid-deployment solution, but suggested profiles have been documented to correspond with the Administrator, Planner and Analyst task profiles. It is likely that there will be several variants of the Planner and Analyst profiles to allow for access to different secure dimension members. Based upon the secured dimensions in the previous section, here are some examples of Data Access Profiles that can be created to work within the rapid-deployment solution.

Data Access Profile: Administrator

P_RATES Model: Read & Write access to all members of P_VERSION dimension

SFP Model: Read & Write access to all members of AUDIT_TRAIL, BUS_UNIT, P_VERSION, and SCENARIO

S_OWNERSHIP Model: Read & Write access to all members of BUS_UNIT and P_VERSION dimensions

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Data Access Profile: Planner

P_RATES Model: Read Only access or no access for P_VERSION dimension.

SFP Model:

o AUDIT_TRAIL: Read & Write access to AT_BPC_INPUT and AT_ADJUSTMENT. Read Only access to all other Audit Trails members.

o BUS_UNIT: Read & Write access to relevant business units

o P_VERSION: Read & Write access to PLAN version member. Read Only or Read & Write access to ACTUAL version member

o SCENARIO: Read & Write access to all scenarios

S_OWNERSHIP Model: no access for BUS_UNIT and P_VERSION dimensions

Data Access Profile: Analyst

P_RATES Model: Read Only access or no access for P_VERSION dimension

SFP Model:

o AUDIT_TRAIL Read Only access to all audit trails

o BUS_UNIT Read Only access to all or relevant business units

o P_VERSION Read Only access to all versions

o SCENARIO Read Only access to all scenarios

S_OWNERSHIP Model: no access for BUS_UNIT and P_VERSION dimensions

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11Appendix

11.1 Strategic Financial Planning ProcessThe rapid-deployment solution supports Strategic Financial Planning on various levels

Companies run a standard strategic financial planning process, which is scheduled to run once a year or once a quarter or at infrequent intervals

o The process is infrequent simply because more detailed planning processes take place at much more frequent intervals

o The company does refer to this long-term strategic financial plan for guidance

o The user-base may be allowed to adjust and tweak the perpetual strategic financial plan so that the latest strategic financial plan is available to management on-demand.

Companies also require ad hoc strategic financial planning, so that a planner can model some one-time event or special product proposal to measure the financial impact of the occurrence

11.2 Standard Strategic Financial Planning ProcessThe standard strategic financial planning process is an ongoing process but run on an infrequent basis. Companies capture their long-term projects once a year, twice a year, or once a quarter to help track the financial health of their business.

Some key event, like availability of year-end data or a target date in the calendar year, is the trigger to start the strategic financial planning again. Any results captured in the scheduled process are meant to impact the total company view. The process does allow for what-if and scenario analysis, so that planners can decide on what the best scenario to move forward with is by the end of the process.

The perpetual process has a starting date and an end-date, and the end-date leads to a financial report to company management on the long-term health of the company. The report to management shows future key performance indicators (KPIs) and financial results, accompanied by the latest historical results of the company. As a result, availability and reporting on Actuals is a key component of the strategic financial planning process.

To describe this process, we will assume that a company runs a strategic financial planning process once a year at the beginning of a calendar year after prior year results are published. The company involves a wide array of business unit owners and each business unit is responsible for submitting a strategic financial plan into the scheduled process.

11.2.1 Setting up Business UnitsA key question heading into the scheduled plan is: What are the business unit setup requirements? The SAP Business Planning and Consolidation planning administrator must set up and configure the business unit dimension with the latest business unit structure and apply business unit security. Once the business unit dimension is established for the first planning process, the effort to maintain the business unit dimension is minimal, subject to any new additions needed for new activity.

With each new business unit, the planning manager should ask if the planner wants to use driver-based or direct input models or a mix of business unit inputs

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How to determine if business unit should be driver-based or direct-input-based business unit?

o Direct input if

Profit and Loss and Balance Sheet figures are known in absolute form

The planner has their own planning models and simply wants to push known values into the strategic financial planning solution

The planner wishes to build an import into the solutions of their planning values

o Driver-based input if

Business Unit owner wants to use the capital expense input form, and plan capital expense using the methods in the solution

Business Unit owner wants to use the driver-based input forms, meaning these drivers fit this part of the Business Unit owner’s business

Direct input = N

o If the Business Unit planner wants to use driver-based and capital expense templates, the SAP Business Planning and Consolidation planning administrator would tag that business unit dimension member with property DIRECT_INPUT=N in the business unit dimension and process.

o If the business unit manager wishes to track business unit details (an example is: capital spending by project code), then, planning manager should leverage the business unit dimension to set up a unique business unit for each level of detail (an example is: one Business Unit per project code). The SAP Business Planning and Consolidation planning manager should then create a Business Unit hierarchy to allow the Business Unit manager to review total results

Direct input = Y

o If the Business Unit planner wants to use direct-input based templates, the SAP Business Planning and Consolidation planning administrator would tag that business unit dimension member with property DIRECT_INPUT = Y in the business unit dimension and process

o If the Business Unit manager wants to import some data from an existing planning model (an example is: a detailed planning source), the SAP Business Planning and Consolidation planning administrator would 1) tag that business unit dimension member with property DIRECT_INPUT = Y in the Business Unit dimension and process 2) work with the Business Unit manager to import their data using standard SAP Business Planning and Consolidation techniques

Mix of Business Unit Inputs

o If the Business Unit manager requests a mix of Business Unit inputs into the Business Unit, there is a solution:

The planning manager should set up unique Business Units for each request (some marked property DIRECT_INPUT=Y and some marked property DIRECT_INPUT=N) and leverage a Business Unit hierarchy to roll-up the results for the Business Unit manage in the Business Unit dimension

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This easy setup allows the Business Unit manager to input some data into driver-based templates, but use direct-input templates or leverage an SAP Business Planning and Consolidation import for other areas. A hierarchy allows the business unit manager to review Business Unit results at parent level, including KPIs, no matter how the data originated under the parent

Since Business Unit is a secure dimension, the SAP Business Planning and Consolidation planning manager should make sure that you edit and update Business Unit security with each update to the Business Unit dimension members and hierarchies

Note: If you have ever planned a Business Unit one way (an example is: direct input) and want to plan the same Business Unit another way (an example is: driver-based), you should be aware of some preparation steps you should take

o First, you should make sure that you have an archive of the version as noted

o Second, you should clear out any existing data across all time periods in the PLAN version for the business unit impacted

o Third, you should reset the Direct_Input flag on the Business Unit dimension for that Business Unit to the new value, and validate and process the Business Unit dimension

o Finally, you should validate the Business Unit shows up correctly in the input forms for direct input compared to driver-based planning

11.2.2 Archiving Existing Plan DataAs a best practice method, the process outlined in the rapid-deployment solution is based on submitting plan to a single version (PLAN) at all times. User write access (security) is always pointed at PLAN and rarely needs adjusting. The PLAN version is always known to users and in templates. SAP Business Planning and Consolidation makes it easy to archive data into a new version (an example is: PlanVer1) at any time.

The strategic financial planning process is perpetual. One of the initial steps in any new process is to ensure that you have a copy of the latest plan before preparing the PLAN version for new Actuals and new planning inputs.

Leveraging the SAP Business Planning and Consolidation Copy package, the planning manager should copy PLAN to a new version member (an example is: PLANv1) before kicking off a new planning process in a new time horizon

o If this archiving process happened at the end of the last planning round, this step may not be required at the start of the current planning round since it was run at the end of the last process.

o Archive a copy of your planning data in a version unique from the version called PLAN, with security as read-only, before planning in the common write-access version called PLAN

11.2.3 Preparing the Plan DataNow that you have an archive of the plan data from the last round, you can confidently start preparing the PLAN version to accept a new set of Actuals and new planning inputs.

The SAP Business Planning and Consolidation planning manager should time the roll-out of any new strategic financial planning process to the timing of the availability of Actuals, if loading Actuals into each planning cycle.

A new set of Actuals between planning cycles replaces an existing set of planning data in a new cycle based on the time horizon changes

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Example: October, November, and December 2012 are Actual periods in the current planning cycle, but were planning periods in the last planning cycle. The SAP Business Planning and Consolidation Planning manager should make the following changes:

o Tag October, November, and December 2012 in the time dimension as actual periods and flag December 2012 as the last actual period (see Time Horizon Setup Process)

o Run a standard SAP Business Planning and Consolidation Data Manager Clear package on October, November, and December 2012 for the PLAN version. This process is done to ensure that all planning data is wiped out in anticipation of a set of Actuals being loaded into those periods in the subsequent steps

With an archived version of plan from earlier steps, planning users can refer to that version if they wish to see what plan data was in October, November, and December 2012.

Planning data sitting in planning periods that are now Actuals periods should be wiped out in PLAN after archiving the PLAN version to preserve the original view.

11.2.4 Set the Planning Horizon in the Time dimensionSee Time Horizon Setup Process in this document.

11.2.5 Loading ActualsLoading Actuals into the strategic financial planning process is an optional activity but has benefits to the planning process and downstream analytics. Some benefits of loading Actuals into the SAP Strategic Financial Planning rapid-deployment solution include:

Business Unit planners can leverage information supplied by actual run rates and growth rates in planning out the future in the strategic financial planning process

o Beginning balance for balance sheet items can be populated in the first planning period based on Actuals loaded into the ending balances of the last actual period. In a blank Business Unit, loading an actual balance into the last actual period effectively populates an ending balance in each period of the planning horizon until the end of the planning horizon because of carry forward rules, once all the process steps are completed

Financial reports can display actual key performance indicators (KPIs) along with planning KPIs to help analyze long-term trends

Planners can use variance reports to compare Actual to Plan, if relevant in future planning or reporting cycles

When loading Actuals into the SAP Strategic Financial Planning rapid-deployment solution, the directive is to:

Load all accounts to the F_TEMP member in the flow dimension

o This step temporarily impacts the reconciliation process. If users wish to reconcile the load to a source system, the user should run the trend report on F_TEMP until the process to prepare Actuals is complete

Load source system data to a single audit trail member in the audit trail dimension, identifying the source of the data in the audit trail member

Map source organization detail to the single business unit dimension, which likely requires coupling multiple dimensions together from the source system

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Map source account detail to the strategic financial planning accounts in the account dimension

After loading actuals, the planning user can adjust actuals using the standard actual adjustment input form. See Architecture and Core Data Structures for different ways to retrieve data into the strategic financial planning model. Not all customers require actuals to be loaded into the SAP Strategic Financial Planning rapid-deployment solution.

11.2.6 Preparing ActualsThe rapid-deployment solution is delivered with a custom SAP Business Planning and Consolidation data manager package that help prepare actuals for use in the strategic financial planning model. After loading Actuals into SAP Business Planning and Consolidation and setting up the time horizon in the time dimension, the SAP Business Planning and Consolidation planning manager should run the Prepare Actuals data manager package

The Prepare Actuals data manager package will:

o Copy all profit and loss accounts to F_NONE in the flow dimension, which makes F_TOTAL now equal to F_TEMP since F_NONE rolls into flow dimension parent F_TOTAL

o Break out all balance sheet accounts between opening flow and variation flow in the flow dimension.

The value available in F_TEMP now becomes available in F_TOTAL via flow dimension hierarchy, as F_OPENING + F_DELTA = F_TOTAL

Making the opening flow, variation flow (delta) and total flow available in each time period for both actuals and plan helps with calculating average balances in (primarily) dimension formulas, impacting key performance indicators

o Generate a cash flow statement using the indirect method of cash flow calculations. For information on the indirect cash flow method, reference any general accounting resource.

o Run the Currency Conversion Actuals data manager package to populate the reporting currency values for the cash flows calculated.

o Before moving to the next step, the SAP Business Planning and Consolidation planning manager should validate Actual results using the standard Trend Report or the Financial Statement report.

11.2.7 Adjusting ActualsThe SAP Business Planning and Consolidation planning manager or users can now adjust the Actuals to hide, mask, or move around any figures before moving the data into the PLAN version.

Why adjust actuals in a strategic financial planning process? The main reason is to look at planned key performance indicators that are relevant when compared to historical actuals.

Adjusting actuals requires adjusting the history to edit, hide, or restate figures since the source system (an example is: general ledger) holds the figures as recorded and not necessarily as needed for reporting.

Examples of restatements include:

Restate historical figures due to a change in accounting treatment

Move the financial figures for a divested business unit to a discontinued account line item below the line and outside of operating income

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Adjust for a special event, like a huge write-down on assets so that it does not impact historical comparisons to key performance indicators

11.2.8 Preparing PlanThe next key step in the setup of a planning cycle is to transfer Actuals into the version PLAN so that the baseline actuals are available in the PLAN version. The main reasons you want Actuals copied in the actual periods of a PLAN version are:

Actual and plan periods can be coupled to create a quarterly or annual total.

o If Actuals are available for January to October 2013, and plan is input for November and December 2013, storing Actual and Plan in same PLAN version allow for reports on fourth quarter 2013 and full-year 2013 in the PLAN version

KPI and other reports that pair Actuals and Plan views into the same time horizon can be run on one Version (PLAN), making trend reporting and year-over-year growth analysis easier

Each archive of the PLAN is stored with a set of Actual and Plan data so you know what Actual data looked like when you created a strategic financial plan, just in case a new load of Actuals into the Actual version ever changes history

The rapid-deployment solution is delivered with a custom process that prepares PLAN with a version of Actuals for use in the strategic financial planning model. After loading, adjusting, preparing, and reconciling Actuals, the planning manager should

Run the Copy Actual to Plan data manager package, which will:

o Copy all accounts from Actual to Plan, based on time period with the appropriate SFP_FLAG in the time dimension, which dictates which periods are relevant actual periods in the planning horizon

o Establish a new opening balance for balance sheet accounts in the first period of the new planning horizon

Run the Batch Default data manager package, which will:

o Carry forward the opening balance in the first period of the plan period for balance sheet items (from previous step) through the end of the planning horizon, preserving any variations planned in the planning horizon

o Recalculate any of the relevant planning calculations, including the PLAN indirect cash flow results based on the updated balance sheet figures impacted by a new set of actuals

Run the Carry forward depreciation data manager package, which will:

o Extrapolate future depreciation expense from existing assets

o If, in a prior round, strategic planners have already modified and adjusted the carry forward depreciation on the capital input form AND you do not want the latest actual carry forward to push forward, you can choose to skip this step

Validate the balance sheet carry forward from Actuals, using the Trend Report or the Financial Statement report.

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11.2.9 Inputting Plan Data Now that you have established Business Units as direct input or driver-based, the planners

can now input data into the system

o The driver-based Business Unit planners use:

Strategic Drivers Input Form

Capital Expenditures Input Form

Single Driver Input Form

Plan Adjustments Input Form

o The direct-input business unit planners use:

Direct Input Form

Plan Adjustments Input Form

11.3 Ad hoc Strategic Financial Planning ProcessAd hoc strategic financial planning allows users to leverage all the same tools and templates as perpetual strategic financial planning, but assumes that there are no new Actuals to import, no time horizon change, and the planner wishes to model a one-time or infrequent event and measure the financial and operational impact. The planner may also want to measure the overall impact on the total company financials.

Examples of ad hoc Strategic Financial Planning events include:

o Mergers, acquisitions, divestitures, or change in business unit ownership

o New product or project proposals

o Capital restructuring, including issuing new debt, new equity, share buy-back programs, or retiring debt

o Staff and expense reductions based on lower revenue projections

The key to ad hoc strategic financial planning in the rapid-deployment solution is understanding:

What impact should this feature have on my total business unit views?

What impact should this feature have in my current scenario?

What impact should this feature have in my current version?

To preserve a view of a total business unit, a scenario, and/or a version without the impact of this new ad hoc event, you should consider leveraging 1) business unit members and dimension hierarchy and/or 2) scenarios and/or 3) versions to control the original views and this new ad hoc view.

Since the master data in business unit, version, and scenario dimensions is subject to security, the planning manager can choose to hide unique business unit/version/scenario combinations from users, so that the planning team can keep ad hoc proposals (an example is: an acquisition) confidential.

The SAP Strategic Financial Planning rapid-deployment solution offers flexibility in this area and includes many options to control the impact of the new information on the strategic financial planning model.

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If you want to take your latest strategic financial plan and model in a new one-time event, you must consider a few factors before starting:

If you are not using the rapid-deployment solution-based ownership application to run consolidations or the event includes the same assumption around ownership percentages (in the ownership application), the process is straightforward

o You can copy your latest version/scenario combination (using standard SAP Business Planning and Consolidation Copy package) into a new scenario within the same version and start modeling the event in a new scenario. Modeling a new event in a new scenario does not impact the original scenario.

If you are using the rapid-deployment solution-based ownership application to run ownership consolidations AND the event includes new or different assumptions around ownership percentage (in the ownership application)

o Archive your latest version (an example is: Plan) into a new Version member, and start modeling the event in a unique version

Why? The ownership model can only vary ownership by version, time, and Business Unit. The ownership model cannot vary ownership structures by scenario.

Modeling an ad hoc financial planning scenario does not always require you to use a new version or new scenario.

If you want to model a new product launch, but do not want to disrupt views of the total company, you can simply set up a new Business Unit and model the scenario in that Business Unit. If you do not include that new Business Unit in the total company hierarchy in the Business Unit dimension, it has no impact on your total company results.

You could decide to start your Business Unit modeling in a business unit outside the total company hierarchy and only roll it into the top level Business Unit member later, when you want to review top level results, even if temporary.

11.4 Balancing UtilityAt the end of the input process, the planner has assembled a Profit and Loss and Balance Sheet statement in the strategic financial planning model, and a cash flow statement is derived from the results. Cash will be out of balance, meaning that the change in cash on the balance sheet between periods is not fully reconciled to the change in cash that is displayed on the derived cash flow statement. If so, the rapid-deployment solution comes with a data manager package called the Balancing Utility package. The planner can run this utility on their business unit so the balance sheet cash balance reflects the change in cash on the cash flow statement. See the description and the accounts in this utility in the logic section.

11.5 One-time Cash Flow AdjustmentIn the standard or ad hoc strategic financial planning process, you may run into the case (an example is: a planned divestiture) where you stop planning balance sheet figures in a time period before the end of the planning horizon. For example, you may type in 0’s or adjust balance sheet figures down to 0 in the last five years of the planning horizon because you want to divest these assets before the end of the planning horizon.

The cash flow statement is built using the indirect cash flow, and a zero balance in a period before the end of the time horizon creates a negative cash flow in the first period that contains the zero, which could skew individual or total cash flow results at the top.

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The rapid-deployment solution includes the One Time Cash Flow Adjustment data manager package. This package is used to eliminate the negative cash flow associated with the divestiture scenario. To run this package, you select any time period you wish to zero-out the cash flow. The package selects all cash flow accounts in the time period selected, and creates an offsetting adjustment entry in each account to bring the net account to zero when reported against total audit trail. This package in effect zeroes out the cash flow statement and can be used in the special case, when the indirect method of deriving cash flow could skew results. If you ever update interim results in the same Business Unit, you may need to rerun this package to zero out the cash in all periods that have a zero balance sheet status.

11.6 Consolidation of Plan dataThe rapid-deployment solution comes with a structure that supports running the application-based consolidation rules on the planning horizon. This consolidation infrastructure makes available all the features of the application consolidation engine in the planning process. Using this functionality is optional, but is in place so that even the most complex ownership changes can be modeled in the strategic financial planning process. The rapid-deployment solution comes configured with basic consolidation examples but all the standard consolidation and ownership functionality is available for use. The rapid-deployment solution is shipped with an example consolidation Data Manager package called Consolidation Example, which calls sample consolidation business rules in SAP Business Planning and Consolidation.

11.7 Reporting on Actual and Plan dataThe result of planning input can be reported with or without Actuals, including

o Financial Statement report

Profit and Loss statement

Balance Sheet statement

Cash Flow statement (indirect method)

o Trend Report

o Variance Report

o Key Performance indicators report

Almost all reports can be run on Actuals, Plan, or versions of Plan, and by scenario. This feature allows for flexibility to use common reports for both plan and actual reporting. See the reporting section of this document for details.

11.8 Time Horizon Setup ProcessThe following details the steps the SAP Business Planning and Consolidation Administrator takes when updating the solution with a new time horizon, most likely on an annual basis.

1. Using the SAP Business Planning and Consolidation Administration console, add a new Plan member in the P_VERSION dimension (for example: PLAN_2013).

2. Process the P_VERSION dimension.

3. Set security so the administrator can write to the new version member in the SFP model.

4. Log on to the SFP model in Excel.

5. Run a standard SAP Business Planning and Consolidation Data Manager package, to copy the existing Version PLAN to the archive plan member (for example: PLAN_2013).

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Set read-only security to the new P_VERSION member in the SFP model.

Long-term, users are recommended to develop a data archiving strategy so that the SFP model does not become burdened with multiple views of plans. Long-term archiving is not covered in the standard rapid-deployment solution build.

6. Decide on modifying transaction data for the new planning horizon.

Leveraging standard SAP Business Planning and Consolidation Data Manager to copy data into the new planning period at the end of the planning horizon.

Leveraging the standard Data Manager clear package to clear out planning data from the recent periods that are next to be updated with Actuals.

Leveraging standard Data Manager to copy data from a full set or subset of data from an archived planning version and type.

7. Add new members in the Time dimension. Additional month and quarter periods may need to be added to existing year dimensions along with additional new year periods at the end of the time horizon.

8. Update property values in the Time dimension for existing periods. The following properties of the time dimension must be updated: ANNUALIZE, DAYS, DEPR_PCT_PP, S_NEXT, S_PREV, SFP_FLAG, SFP_IRR, and SFP_AVGBAL.

9. Process the TIME dimension.

10. Validate and Save the DEFAULT.lgf script logic file.

11. Update currency conversion rates in the RATES model.

12. Import and validate Actuals transaction data for the most recent closed periods.

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