22SPBusinessConceptcostaccountinginventoryvaluationWord文件下载.docx
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22SPBusinessConceptcostaccountinginventoryvaluationWord文件下载.docx
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Contents
1.Managementsummary1
2.Businessconcept4
2.1Costelementaccounting4
2.1.1Primarycostelements4
2.1.1.1Analysisandrepresentationoftheaffectedelements4
2.1.1.2Maintenanceoftheaffectedelements5
2.1.2Secondarycostelements6
2.1.3Costelementgroups6
2.1.3.1Analysisandrepresentationoftheaffectedelements6
2.1.3.2Maintenanceoftheaffectedelements7
2.1.3.2.1Assignmentsofthecostelementstothecostelementgroups7
2.1.3.2.2AccountgroupsintheareaEC-PCA8
2.1.4Repostings,distributions,allocations8
2.1.4.1Analysisoftheaffectedelements9
2.1.4.2Maintenanceoftheaffectedelements9
2.1.5Organisationalproceduresduringandaftertheprojectphase9
2.2Costcentreaccountingandordersettlement10
2.2.1Costcentreaccounting10
2.2.2Ordersettlement10
2.2.2.1Analysisoftheaffectedelements11
2.2.2.2Maintenanceoftheaffectedelements11
2.3Reconciliationledger11
2.4Projectsystem12
2.5Profitcentreaccounting12
2.6Mappingthecost-of-salesaccountingandsegmentreporting12
2.7Validationsandsubstitutions13
2.7.1Validations13
2.7.2Substitutions14
2.8Reportingincontrolling15
2.9Testplanningandexecution16
2.10Inventoryvaluation17
2.10.1Basicconsiderations17
2.10.2InventoryvaluationinSAP17
2.10.2.1Determinationofthecostelementassignmentstotheindividualvaluationmethods17
2.10.2.2Mappingofthevaluation18
Listoftables
Table1:
Assignmentofcompanycodes-controllingareas3
Table2:
Co-specificvalidationsintheproductionsystemP73(status25.07.2007)14
Table3:
Co-specificsubstitutionsinproductionsystemP73(status25.07.2007)14
Listofannexes
Annex
Filedescription
Purpose
01
03_01MHDEFITCOAnhangCostelements.xls
AnalysisofdeviationsbetweenG/Laccountsandcostelements/linkofmasterfilechartofaccountswithG/Laccountmasterdataandcostelements(valuesfromSAP)necessary
02
03_02MHDEFITCOAnhangKAMasterundBestandbew070925.xls
Centralfileforanalysisanddocumentationofcostelementsinconnectionwiththedetailsofincludingtherespectivecostelementfortheindividualevaluationmethod/linkoffiletothemasterfilechartofaccountsfordetailsofcharacteristic(G,I,H,IH)withtheprimarycostelements
03
03_03MHDEFITCOAnhangsetleaf_0109-EC-PCA_KTDE.xls
Analysisofgroupingofcostelementsinsetsoftheledger-basedprofitcentreaccounting/linktomasterfileforchartofaccountsnecessary
04
03_04MHDEFITCOAnhangKAinZyklenV02_070813.xls
Centralfileforanalysisofuseofcostelementsinthesystemcyclesandassessments/linkoffilewiththemasterfilechartofaccountsfordetailsofcharacteristics(G,I,H,IH)withprimarycostelementsnecessary
05
03_05MHDEFITCOAnhangTestplanungCO071001.xls
Testmatrixwithdetailsofimportantbusinesstransactionsrequiringtesting/data
06
03_06MHDEFITCOAnhanganalysisReporting070903.xls
Analysisofself-generatedreportsandqueriesregardingcostelementsandcostelementgroups
07
03_07MHDEFITCOAnhangLastenheftInventoryvaluation.xls.doc
Workstatusofrequirementsofthetechnicaldepartmentsformappingofinventoryvaluation
08
03_08MHDEFITCOAnhangFormblattAnlageKA.doc
Formfordetailsofcostelements(notprimarycostelements,forthisinformationisprovidedontheformfordetailsofG/Laccount),ifthesearecreatedasanaccount
Managementsummary
ThisconceptdescribesrequirementsandadjustmentsnecessaryforthemappinginthesystemofparallelaccountinginthecontrollingmoduleofSAPsystemP73release4.7(statusOctober2007)usedbyMANN+HUMMEL.
Inthisprocessonlythegroupcompaniesincluster1aretakenintoaccount.Regardingtherolloutinthecompaniesofthefollowingclusters,thisconceptservesasareferenceforthecreationoftherespectivelyrequiredconcept.
Modificationsarisingfromareleasechangeduringthetimeperiodbeforetheimplementationofthemodificationsdescribedinthisconceptarenotconsideredhere.
Concerningtheimplementationofparallelaccounting,animportantcomponentofthechanges/adjustmentsintheareaofcontrollingaremostlymadenotviacustomising,butviaSAPtransactionsintheSAPusermenubythetechnicaldepartment(e.g.masterdatamaintenance/assignmentofcycles).
AtMANN+HUMMELthemostimportantadjustments/changesintheprocessaremadebythetechnicaldepartment(KC-Mforcontrollingarea0070).Inthiscasethenecessaryexplanationsaregiveninthefirstpartoftheconcept(Chapter2"
Businessconcept"
).
Inrespectoftheirauthoritativeprinciplefortheinternalaccountingsystem(e.g.withprimarycostelements),adjustmentstothefinancialaccountingalsohaveacorrespondingeffectintheareaofcostelementaccounting,costcentreaccountingandordersettlement,theprojectaccounting,profitcentreaccountingandintheinternalreportingsystem.
Intheimplementationofaparallelaccountingsystemonthebasisofanaccountsolutionintheareaoffinancialaccounting,inprinciplethefollowingpossibilitiesexistforthecontrolling(andthereforeforthecompleteinternalaccountingsystemandreportingsystem):
∙continuedexclusiveconcentrationonthelocalGAAPstandard(atM+HinGermanythisistheHGBstandard),
∙completechangeovertotheIFRSstandardor
∙parallelentry,processingandvaluationofalldataaccordingtobothstandards.
IntheinternalaccountingsystemMANN+HUMMELhasdecidedtoexclusivelyuseIFRS.AfterintroductionoftheparallelmappingoftheIFRSincontrolling,budgetingandactualaccountingaccordingtoHGBwillcease.
Inconnectionwiththeadjustmentoftheinternalaccountingsystem,thefollowingmeasuresshallbecarriedout:
∙adjustmentoftheprimarycostelements(separationofthecostelementsintocommonandIFRScostelementsaccordingtocharacteristicmadeintheG/Laccountinthefinancialaccounting),
∙adjustmentofthecostelementgroups/accountgroups(addition/replacementofthepreviouscommoncostelementsovertoIFRScostelements),
∙adjustmentofthevalidallocationcycles(replacementoftheprimarycostelementsintosender/receiverrelationshipsandifnecessarytheallocationcostelementsiftheyaredistributed),
∙adjustmentoftheordersettlement(replacementofthecostelementsinthesettlementrules),
∙adjustmentofexistingvalidationsandsubstitutionsand
∙adjustmentofthereportingsystem(replacementofthecostandprofitelementsinselfgeneratedreports).
Theadjustmentsdefinedinthisconceptareexaminedinmoredetailinthecorrespondingannexes.TheseannexesshowMSExceltableswhichwereelaboratedonthebasisoftheactualvaluesinthetimeperiodwhenthisconceptwasdrawnup(April2007toOctober2007).Atthispointitisexpresslypointedoutthattheseannexesmustbeupdatedastheprojectprogresses.Inthisprocesstheannexesmust,beforethemappingintherelevantsystemforthetestandbeforetheset-upofthecharacteristicdataandsystemadjustmentsinthesystem,besetupagainonthebasisoftheactualvaluesfoundintheoperatingsystem.Thisissimilarlytruefortheroll-outintheotherclusters.
Asfarasacontinuousupdatingofthetablesisplanned(e.g.continuousupdatingofchangesofcostelementsinworkingsystem),thecorrespondingprocessesmustbeimplementedtoensurenotificationoftheplannedormadechangesatacentralorganisationalgroup.
IfanalysisofSAPtablesisrequiredforcreationorprocessingoftheannexes,thisismadeviathecreationofqueriesbythetechnicaldepartment(e.g.KC-M).
Concerningthecontrollingmodule,thefollowingimportantorganisationdefinitionsandassignmentsmustbemadeintheP73system.
Controllingareasandassignmentofcompanycodestothecontrollingarea
IntheP73systematotalof16controllingareasaredefinedofwhichforthisconcept(companiesincluster1)onlythecontrollingarea
0070MHDE/AUDE/BVDE/MHIT
isrelevant.
Theassignmentcontrolinthisprocessisdefinedascross-companycodecostaccounting.Thefollowingcompanycodesareassignedtothecontrollingarea:
ControllingareaSAP
CompanycodeSAP
GroupcompanySAP
0070
0060
AUDE
MHDE
0074
BVDE
0300
MHIT
9060
AUDE(dummy)
Assignmentofcompanycodes-controllingareas
Thecontrollingarea0070relevantforthisconcept(Cluster1)isassignedtotheoperatingconcernE100(M+HMHDE/AUDE/BVDE).
Thecompanycodes0072(ABDE)and0073(HGDE)areincludedincluster1,butarenotincludedincontrollingarea0070.
Businessconcept
Costelementaccounting
IntheprocessofestablishingparallelaccountinginanSAPsystem,costelementaccountinghasanimportantroletoplay.Itistheinterfacebetweentheinternalandexternalaccountingsystem.
Costelementsclassifytheevaluatedconsumptionoffactorsofproductionforcompanypurposeswithinacontrollingarea.Acostelement(primarycostelement)correspondstoapositioninthechartofaccountsrelevantforcost.
InthecourseofestablishingIFRSinthesystemthe
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