introduction to sap fico rem sem - bsnl
TRANSCRIPT
Introduction to SAP FICO, REM & SEM
Bharat Sanchar Nigam Limited4th August 2009
Structure of FICO Modules
Client
Company Code
The company code is the smallest organisational unit for which you can have complete independent accounting.
It is a legal entity for which the financial statements such as Balance Sheet, Profit & Loss Account are created.
It may represent a company within a corporate group.
Controlling Area
•Organizational unit used for
management accounting purposes.
•A controlling area may contain one
or more company codes, which can
operate in different currencies, if
required.
•The company codes within a
controlling area must all use the
same operational chart of accounts.
Operating Concern
The Operating Concern is the highest
reporting level within Controlling; defines
the organisation from Sales market
perspective.
One or more controlling areas can be
assigned to an operating concern.
Corporations have only a single
operating concern, which is
recommended for the sake of simplicity
and convenience if all controlling areas
and company codes share the same
fiscal calendar.
Plant
A plant is an organisational logistics unit that structures the enterprise from the perspective of production, procurement, plant maintenance and materials planning.
A plant can be a manufacturing facility or a branch within a company and responsible for producing some activity (capacity planning).
Storage Location
An organisational unit that allows the differentiation of material stocks within a plant.
Inventory management and physical inventory are carried out on a quantity basis at storage location level, within a plant.
Org Levels in Inventory Mgmt
Client
Company Code0001
Company Code0002
Plant 1000
Plant 2000
Plant 3000
Storage Loc0001
Storage Loc0002
Storage Loc0003
Purchasing Organisation / Group
A purchasing organisation is an organisational level that negotiates conditions of purchase with vendors for one or more plants or companies. It is legally responsible for completing the purchasing contracts.
A purchasing group is the key for a buyer or group of buyers responsible for certain purchasing activities. It is linked only to a material in a plant and not assigned to any other organisational element.
Plant Specific Purchasing Organization
Company CodePurchasingOrganisation 1
PurchasingOrganisation 2
Plant 1 Plant 2
Cross Company Code Pur. Org.
Plant 1 Plant 2 Plant 3
PurchasingOrganisation 1
Company Code 1 Company Code 2 Company Code 3
Sales & Distribution – Sales Organisation
SAP AG 1999
Organizational Units: Sales Organization
Responsible for:
distributing goods and services
negotiating sales conditions
product liability and rights of recourse
Sales organization
Sales & Distribution – Distribution Channel
S A P A G 1 9 9 9
O rg a n iz a tio n a l U n its : D is tr ib u tio n C h a n n e l
is a m e a n s th ro u g h w h ic h s a le s m a te r ia ls re a c h th e c u s to m e r
re p re s e n ts y o u r s tra te g ie s to d is tr ib u te g o o d s a n d / o r s e r v ic e sto y o u r c u s to m e r
fo r e x a m p le : w h o le s a le t ra d e , re ta il t ra d e , in te rn e t t ra d e , .. .
S a le s o rg a n iz a tio n
D is tr ib u tio n C h a n n e l 1 D is tr ib u tio n C h a n n e l 2
Sales & Distribution - Division
S A P A G 1999
S ales A rea
S aleso rg an ization
D istrib u tionchan nel
D ivis ion
2 R eta il trade
2 M oto rc yc les 3 C om pu te rs 3 C om pu te rs
5 In te rne t
2 B erlin
1 P um ps
1 W ho lesa le trade
2 M oto rc yc les
122
123
153
212
2
1 Frankfu rt
11
S ales areas
Organizational Levels in SD – Sales Area
Sales Orgs are assigned to company codes. Multiple Sales Orgs can be assigned to a company code. One Sales Org can belong to only one company
code.
Sales Org 2Sales Org 1
CompanyCode 1
Sales Org 2Sales Org 1
CompanyCode 2
SD – Integration with Finance
Plants are assigned to sales organizations. One plant can be assigned to multiples sales organizations or multiple plants can be assigned to one Sales org.
Plant 2Plant 1
D Chnl 2D Chnl 1
Sales Org 1
Plant 2Plant 1
D Chnl 2D Chnl 1
Sales Org 2
SD – Integration with Materials Management
Organisational Units
Internal Accounting
External Accounting
Internal logistics(MRP/Production)
Inventory management
External logistics
ViewsViewsOperating Concern
Controlling areas
Sales organizations
Company codes
Valuation areas
Plants
Storage locations/special stocks
Purchasingorganizations
LevelsLevels
Reporting Requirements
S A P A G 1 9 9 9
R e p o r t in g R e q u ir e m e n t s
E x t e r n a l A c c o u n t in g
In t e r n a l A c c o u n t in gIn t e r n a l A c c o u n t in g
E x t e r n a l r e p o r t in g
C o s tc e n t e r
r e p o r t s
P r o f i tc e n t e r
r e p o r t s
C o n t r i -b u t io n
m a r g in sP r o d u c t
c o s tr e p o r t s
P r o f i t &lo s s
( P & L )
B a la n c eS h e e t
C a s hf lo w
s t a te m e n t R e ta in e de a r n in g s
In t e r n a lIn t e r n a lr e p o r t in gr e p o r t in g
Typical Question in Profit Centre Accounting
Typical Questions Accounting What is the operating profit
for a profit centre?
What asset value is attributedto a profit centre?
Which responsibility areas
exceeded their plan last month ?
What goods and services are
exchanged within the corporation ?
Contribution of
an organizational
unit
Return on
Capital
Management
of Internal
Sales & Services
Cost Management
Typical Questions in Profitability Analysis
Organisation View
Profitability Analysis – Data Structure
-
STATERegion Rural/ Urban
Product FLPP, MobileState Karnataka
CharacteristicsCharacteristics
Revenues 800Expenses 650
Value Fields
Revenue
Expenses
Profitability
segment
ValuesValues
RE
GIO
N
PRODUCT
Organisational Units & Master Data
SAP AG 1999
Organizational Units & Master Data
Order Cost ObjectProject
Cost Center
ControllingControllingAreaArea
CompanyCodes
ProfitCenters
ProfitCenters
ProfitCenters
ProfitProfitSegmentSegment
ProfitProfitSegmentSegment
OperatingOperatingConcernConcern
ProfitProfitSegmentSegment
Cost CenterCost Center
CompanyCodes
PlantPlant
CompanyCodes
Distribution Channel
Division
Sales Organization
General Ledger - Chart of Account
GL Chart of Account – Account Group
General Ledger - Chart of Account
General Ledger - Posting Period Variant
GL Standard Posting – Document Display
Cost Centre Hierarchy
Profit Centre Derivation
Financial Accounting – Other Dimensions
Books can be balanced with in or across a Company code by
Profit Centre
Business Area
Segment
Any other Custom defined Field
Document Splitting Functionality is used to split the balance sheet
items
Financial Accounting – Document Splitting
Financial Accounting – Document Splitting
Direct Posting to PA Segment
Account assignment
easily accessible
Entry aids• central
• user-defined
GL Account Balance - Display
Cross Company Code Transactions
Open item clearing
Chart of Account – Sub LedgersReconciliation Accounts
Customer & Vendor Accounts Groups
Accounts Payable – Vendor Master
Vendor Master – Different Views
Normal Procurement Cycle
Vendor Invoice – Three Stage Verification
Vendor Invoice – Payments Program
AR - Customer Master Record
Asset Accounting – Asset Class
Asset Accounting – Chart of Depreciation
Organisational Units & Master Data
SAP AG 1999
Organizational Units & Master Data
Order Cost ObjectProject
Cost Center
ControllingControllingAreaArea
CompanyCodes
ProfitCenters
ProfitCenters
ProfitCenters
ProfitProfitSegmentSegment
ProfitProfitSegmentSegment
OperatingOperatingConcernConcern
ProfitProfitSegmentSegment
Cost CenterCost Center
CompanyCodes
PlantPlant
CompanyCodes
Distribution Channel
Division
Sales Organization
Co. Code Description Currency
1001 BSNL – Corporate Office INR
1002 BSNL – Karnataka Circle INR
1003 BSNL – Maharashtra Circle INR
1004 BSNL – Southern Maintenance Zone INR
1005 BSNL – Mumbai Telecom Factory INR
1006 BSNL – Mumbai Project Circle INR
1007 BSNL – ALTTC, Ghaziabad INR
1008
1009…
Understanding BSNL - Company Codes
Co. Code Profit Centre
Cost Centre
BSNL – Karnataka (1002)
Bangalore SSA Mysore SSA Other SSA...
Marketing
Belgaum SSA
Operations
Billing
R & D
F & A
Marketing
Operations
Billing
R & D
F & A
Marketing
Operations
Billing
R & D
F & A
Marketing
Operations
Billing
R & D
F & A
GL Accounts1760301 – Water Charges
1760302 – Electricity Charges1760303 – Fuel Charges
Understanding BSNL - Karnataka Circle
Co. Code - 1002
Profit Centre – Bangalore
Area = Rural/Urban
GL Account for Revenue Posting
1310204 – ISD Calls
1310101 – Fixed Charge 1310102 – Share from Deposit
1310201- Local Calls
Financial Accounting
Posting can be done at Co. Code (for Circle)
and at Profit Centre
(for SSA)
Break up by LOB
Can be done using Characteristics in
CO-PA (Profitability
Analysis)
Service = Telephone/ Telex/Telegraphs/WILL – Fixed/ WILL- Mobile/VAS/ Broadband Services
Understanding BSNL - Revenue Posting
Transactions Analysis
Org Design
Master data
AccountingPlan Actuals Reporting
Business Entity
Building
Land
Rental Objects
Business Partner
Occupancy Planning
Costs
Revenues
From FI
From CO
From Other Modules
Accrual / Deferrals
Occupancy
Cash flow
Others
End to End SAP Process Road Map
Identify Org. Units
Org. Unit Hierarchy
Identify
Org. Units
Org. Unit
Hierarchy
Real Estate Management
Real Estate Management – Master Data
Real Estate – Master Data
Rental Objects
Real Estate – Contract Management
Real Estate – Cost Sharing
Real Estate – Integration with Other Modules
Real Estate – Integration with PM
Strategic Enterprise Management
SEM – Data structure
SEM – Business Planning
SEM – Business Consolidation
Currency translation
Master data
VersionsSimulationRestatement
Monitor
Validation
Manual postings
OKERR
Automated consolidation
Inter-unit eliminationProfit elimination in inventoryCons. of investments Reclassification
Data collection• FI interface• CO interface• Layouts
• PC Data collection• Flex. File Upload• Web Access
Profit and loss Statement
123
CASales
B50
Active ExcelSpecial Reports
BW Reporting
SEM – Consolidation Monitor
Cons Groups FS Items Data Monitor Cons Monitor Info system Parameters
I / S
CF
. . .
US CoA
B / S
CA
FA
Equity
Liab.
World
America
USA
Canada
Europe
Asia
. . .
Status
World
America
USA
Canada
Europe
Asia
. . .
Report tree
B / S
I / S
CY / PY
Periods
Region
F.Area
. . .
. . .
SEM – Business Consolidation
8. Inter unit Elimination 8. Inter unit Elimination
8. Interunit elimination 10. Consolidation of investments
9. Elimination of IU profit/loss in inventory
6. Currency translation and rounding
5. Reconciliation (with manual entries)
4. Standardization of reported data
2. Data collection
1. Balance carryforward
3. Validation of reported data
7. Allocation
11. Reclassification
12. Validation of consolidated data
Questions and Answers?
Thank You