Vous êtes sur la page 1sur 21

0

SAP AG
R
Postings To CO From Other Modules: Unit
Contents
Posting From Other Modules
Sales Order / Procurement
(C) SAP AG TACO40 15-1
0.2
SAP AG
R
Postings To CO From Other Modules: Unit
Obecti!es
"ame the t#$ical %eeder s#stems that $ost
data to CO.
&'$lain the $rocess o% sales and the
$rocess o% goods recei$t
(t the conclusion o% this U")T* #ou +ill be
able to:
(C) SAP AG TACO40 15-2
0.,
SAP AG 1999
Postings To CO From Other Modules:
-usiness Scenario
.our re!ie+ no+ ta/es #ou to an anal#sis o% ho+ the
transaction data %inds its +a# into CO. This is done in
conunction +ith the auditors %rom the CP( %irm +ho are
attem$ting to document the data %lo+.
(s #ou learned at the beginning o% #our assignment* F) is a
$rimar# source o% data $ostings to CO. -ut as #ou dig
dee$er* #ou %ind that other a$$lication com$onents are
maor contributors as +ell* such as MM* (sset (ccounting*
and 0R.
.ou are also res$onsible %or e!aluating the use o% real and
statistical controlling obects in the transaction $ostings*
based on in%ormation re1uirements. (nd #ou are re1uired
to e'$lain to the auditors the use o% commitments as a cost
control tool.
Actual cost and revenue entry enables you to monitor and trace costs and revenues incurred by your
company as they occur. This allows you to identify variances to plan costs and revenues quickly and
take appropriate action.
The control of actual costs and revenues is supported by delivered and user-definable reports.
Reporting covers periodic actual cost/revenue statements, plan/actual comparisons, and comparison
reports based on periodic actual/actual comparisons for e!ample, you can compare the actual costs
of the previous period with the actual costs of the current period".
Actual cost/revenue entry involves transferring the primary costs recorded in #inancial Accounting
#$" to the %ontrolling %&" application component. $n the %& component, this transfer occurs real-
time from the components #$, '', (), and A', whereby a cost accounting object such as a cost
center, a profitability segment or an internal order" is recorded during account assignment.
(C) SAP AG TACO40 15-3
0.2
SAP AG
R
Posting 3ogic
4/3 (ccount 5P637
220000
(mount
Controlling Obect
Cost &lement
52200007
CO 8ocument 9 :00000000;
F) 8ocument 9 :2000000<;
4/3 (ccount 5-al. Sheet7
::,:00
(mount
(mount
F) 8ata &ntr#:
3ine item 00:
= 4/3 (ccount 220000
5P637
= (mount
= Controlling Obect
3ine item 002
= 4/3 (ccount ::,:00
5-al. Sheet7
= (mount
*hen an #$ document is created that posts to an e!pense or revenue" account having a
corresponding cost element, and a valid controlling ob+ect such as a cost center" is identified for the
e!pense line item, a controlling document is also created.
This %& document has its own unique number and contains the following details,
controlling ob+ect posted to
the cost element used
the amount
$n the above e!ample, the #$ document debited a -./ account and credited a 0alance (heet account.
The %& document debited the controlling ob+ect using the corresponding primary cost element of
the same number". 1ote that there is no corresponding credit entry in the %& document.
*hen a primary cost is initially posted into %&, it is treated as a one-sided +ournal entry, unlike a
traditional balanced financial accounting +ournal entry. 1ote that as any subsequent cost
movements occur within %&, the transactions creating these cost flows are balanced entries. *hen a
cost is moved from one controlling ob+ect to another, such as from one cost center to another, the
sending ob+ect is credited, and the receiving ob+ect is debited for the same amount."
(C) SAP AG TACO40 15-4
0.>
SAP AG
R
Posting to a Cost Center
F) F)
CO CO
)ncome statement account -alance sheet account
Cost origin: Cost center ?.
Cost Center ?. Cost Center ?.
8ebit under a cost
element
= Real costs
8ebit under a cost
element
= Real costs
O$tional:
Further Cost Obects
O$tional:
Further Cost Obects
8ebit under a cost
element* statistical:
= Statistical order
= Statistical $roect
= Pro%it center
= . . .
8ebit under a cost
element* statistical:
= Statistical order
= Statistical $roect
= Pro%it center
= . . .
o$tional
additional
@@ @@
$n this simple e!ample, the cost center is entered in the #$ document as the account assignment
ob+ect. The cost center is a real %& ob+ect, and in this e!ample, since the cost center is the only real
account assignment ob+ect in the #$ document, the cost posting is a real posting.
$f the cost center has a profit center assigned in its master record, a statistical posting is also made to
that profit center.
(C) SAP AG TACO40 15-5
0.A
SAP AG
R
Management o% Resources/Processes
SUPP3)&RS SUPP3)&RS
PERSONNEL PERSONNEL
F)?&8 F)?&8
(SS&TS (SS&TS
CUSTOM&RS CUSTOM&RS
Procurement Procurement Production Production Sales Sales
4 / 3
CO
TR
Inventory Inventory
#inancial Accounting monitors the firm2s resources used to perform its value adding processes. $t
also monitors the level of these resources in order to maintain stable and optimum balances. Too
little or too much of any one resource results in an opportunity cost to the firm.
Therefore it is important for those working in the financial modules to have an understanding of the
flow to the processes and the flow of documents that will result from those processes since they will
be responsible for reporting the results and communicating with vendors and suppliers.
(C) SAP AG TACO40 15-6
0.B
SAP AG
R
8ocument Flo+ Cithin R/,
(ccounting
document
Pro%it Center 8ocument
Pro%it Center 8ocument
Consolidation 8ocument
Consolidation 8ocument
Cost (ccounting 8ocument
Cost (ccounting 8ocument
Purchase
order
:
2
Goods receipt
Original 8ocument
(dditional (ccounting 8ocuments
( business e!ent is trac/ed in R/, through the use o% documents. 8ocuments
are lin/ed to $ro!ide com$lete in%ormation about an e!ent to the end user.
(C) SAP AG TACO40 15-7
0.<
SAP AG
R
S8 8ocument Flo+ in the R/, S#stem
)n!oice 8eli!er# Order
8ocument %lo+ o% a sales order 8ocument %lo+ o% a sales order
Order ;00 Order ;00
. 8eli!er# <00002>; . 8eli!er# <00002>;
. . CMS trans%er order :0000000A2 . . CMS trans%er order :0000000A2
. . 48 goods issue: deli!er# 2;00:<2< . . 48 goods issue: deli!er# 2;00:<2<
. . )n!oice ;0000,,, . . )n!oice ;0000,,,
. . . (ccounting document :000002BA . . . (ccounting document :000002BA
Sales documents re$resent transactions in the s#stem.
The transactions %orm a chain o% related documents.
The entire chain o% documents creates a document %lo+.
The s#stem co$ies data %rom one document into another to reduce
manual data entr# and ma/e $roblem sol!ing easier.
(ccounting
document
(ince the customer order management %&'" process has many steps, there is a feature in () called
document flow that allows you to view all documents associated with the sales order in one location.
)ocument flow highlights the seamless integration that occurs in R/3. This slide highlights one
e!ample in (). 'any times activity in one application will cause entries in another application.
'ost #$ entries are generated based on activity in other applications like '' or ().
4ou can view each document in the flow by selecting the )$(-/A4 )&%5'61T pushbutton for
the sales order.
#or () documents, the data is entered into the order then automatically copied to the delivery then
to the billing and finally the accounting document. (ince the documents are copied, it is imperative
that master records have accurate data.
)ocument flow is available when viewing the order, delivery, billing and accounting documents.
)ocument flow from the billing document combines all the delivery documents under the delivery
document.
(C) SAP AG TACO40 15-8
0.;
SAP AG
R
-usiness Process in COM C#cle
Pre-Saes Acti!ities
Pre-Saes Acti!ities
Saes Order Processi"#
Saes Order Processi"#
$"!e"tor% So&rci"#
$"!e"tor% So&rci"#
'ei!er%
'ei!er%
Pa%(e"t
Pa%(e"t
)ii"#
)ii"#
)n!oice
The customer order management -rocess or sales order process consists of 7 steps
-re-sales Activities - (ales $nquiry or 8uote
(ales &rder -rocessing
$nventory (ourcing
)elivery
0illing
%ustomer -ayment
-re-sales activities may include mailing lists, telephone call records,inquiries or quotations. (ome
customers may decide not to track the pre-sales activities in R/3 which means the first step may be
omitted. $f you use pre-sales activities, the data can originally be entered in the sales inquiry then
copied to the quote and finally copied to the sales order.
(A- strives to have data only entered once. #or the %&' cycle, the sales order data is copied into
the delivery which is then copied to the billing document and finally some data is copied to the
accounting entry.
(C) SAP AG TACO40 15-9
0.:0
SAP AG
R
Creating a Sales Order
Create a Sales Order
)des recei!es an order )des recei!es an order
%rom Cust %rom Cust= =;;* Motomart ;;* Motomart
Pic/ :0 helmets* Shi$ %rom Pic/ :0 helmets* Shi$ %rom
$oint :000 $oint :000
Pic/ 6 Shi$ the Order
Create -illing 8ocument
)n!oice Customer and )n!oice Customer and
re!ie+ (/R balances re!ie+ (/R balances
(C) SAP AG TACO40 15-10
0.::
SAP AG
R
Sales Order Processing
Customers $lace orders +ith a customer ser!ice
re$resentati!e.
Standard orders normall# contain:
Customer and material in%ormation
Pricing conditions %or each item
Schedule lines and deli!er# in%ormation
-illing in%ormation
Typically the sales process begins when a customer service representative receives an order over the
telephone from a customer.
0asically, the only required information to place a sales order is the customer, material and quantity.
&ther information can be required based on customi9ing. The sales order stores a wealth of
information most of which is found or derived from the customer and material master record.
*hen the order is created, the system checks to ensure that the order quantity is available for
delivery on the required delivery date in the appropriate plant. This is referred to as $nventory
(ourcing.
0ased on customi9ing in (), pricing is determined in the order and can be modified in many cases.
0illing information such as billing schedule is copied to the order from the customer master.
(C) SAP AG TACO40 15-11
0.:2
SAP AG
R
8eli!er#
**************************
**************************
**************************
* * * * * * *
* * * * * * *
Carehouse
Pac+i"#
S,ippi"# papers Goods iss&e
Sales
order
Pic+i"#
-pdate stoc+
Post #e"era ed#er
8eli!er#
Create dei!er%
**************************
**************************
**************************
* * * * * * *
* * * * * * *
**************************
**************************
**************************
* * * * * * *
* * * * * * *
)eliveries usually create three documents, delivery note, picking list and post a goods issue
document.
The delivery note is created showing all materials in the order that are eligible for delivery on a
given date.
The picking list is created for the warehouse showing all deliverable materials and quantities along
with the warehouse storage location. The picking quantity must match the delivery quantity even in
cases where the order is not fully delivered.
0ased on the picking quantity, the post goods issue document is created. This is the first accounting
entry made and recogni9es the release in inventory. Typically the debit is to cost of goods sold and
the credit is to inventory. The +ournal entry automatically posts to accounting based on automatic
account assignments.
1ote, service based companies can bypass the delivery step and bill customers based on sales orders.
(C) SAP AG TACO40 15-12
0.:,
SAP AG
R
-illing
)n!oice
-illing su$$orts:
Creating in!oices %or deli!eries and
ser!ices
Creating credit and debit memos
on the basis o% re1uests
Canceling business transactions
Trans%erring billing data to
%inancial accounting
The billing step has two primary functions, create the customer invoice and the accounting +ournal
entry for revenue.
%anceling billing documents is usually done for error correction.
0illing is generally the last () step of the %&' process. After the invoice is created, accounting
usually assumes responsibility for the receivable.
The general ledger accounts are determined based on revenue account determination in ().
(C) SAP AG TACO40 15-13
0.:2
SAP AG
R
)nter%ace to (ccounting
Chen sa!ing an in!oice* the s#stem automaticall# generates an
accounting document* +hich u$dates the corres$onding general
ledger accounts.
)n!oice
(mount: :00
)n!oice
(mount: :00
(ccounting
:00
U$on $osting
Typically, the billing document will create the accounting +ournal entry recogni9ing revenue. The
+ournal entry includes a debit to the customer and a credit to the revenue account. 1ote, the release
of inventory and recognition of revenue take place in separate steps in (). %ompanies coordinate
these two steps to minimi9e accounting differences.
$t is possible to have the billing step block the creation of the accounting entry.
(C) SAP AG TACO40 15-14
0.:>
SAP AG
R
Pa#ment
Final ste$ o% the COM c#cle
Customer $a#ment includes:
posti"# pa%(e"t a#ai"st i"!oices
reco"cie di..ere"ces i. "ecessar%
*hen customers make payments the incoming payment is matched against the open invoices and
cleared. %learing means that an invoice has been completely matched with an incoming payment
and moved to the cleared item section.
There are two common methods of handling payment differences, partial payments and residual
items.
(A- offers several automated incoming payment options .
(C) SAP AG TACO40 15-15
0.:A
SAP AG
R
&'am$le = Selling 4oods
PP PP
Production
CO CO= =
PC PC
Product
Costing
CO CO= =
P( P(
Pro%itabilit#
(nal#sis
-illing 8ocument
Cost o% 4oods Sold
Production Dariances
Sales order
)tem :0
;; $um$s
(ales order item,
The sales order item is related to products, which we product in a make to stock environment.
The production process is controlled by a production lot, which delivers the finished goods to
warehouse unrestricted stock, for sale at a later time.
$n this case, the sales order item is not a cost ob+ect.
The products are shipped to the customer without postings to %&. *hen the billing document is
created in (), revenues and cost of goods sold postings are made to #inancial Accounting and to
%&--A.
(ince the sales order item is not a cost ob+ect in this scenario, the revenues will be transferred
directly to profitability analysis %&--A" during the billing process. The cost of goods sold
posting to %&--A is based on a cost estimate created previously in -roduct %ost -lanning.
-roduction variances are transferred to -A during settlement of the production order.
(C) SAP AG TACO40 15-16
0.:B
SAP AG
R
Materials Management O!er!ie+
Sales
)nternal and e'ternal
accounting
MRP
)n!oice
!eri%ication
)n!oice
recei$t
/
)n!entor#
management
4oods
recei$t
4oods
issue
Trans%er
$osting
Carehouse
management
(
-
01ter"a proc&re(e"t
Purchasing
$"ter"a proc&re(e"t
Production
:oods can be obtained either e!ternally or internally to satisfy 'R- requirements. 6ither path
results in a series of transactions affecting accounting.
(C) SAP AG TACO40 15-17
0.:<
SAP AG
R
&'ternal Procurement Processing
:* 'o 2e "eed #oods3 ser!ice /
:* 'o 2e "eed #oods3 ser!ice /
2* P&rc,ase re4&est
2* P&rc,ase re4&est
3* 'ei!er% o.
(ateria is recorded
as a Goods receipt
3* 'ei!er% o.
(ateria is recorded
as a Goods receipt
5* Pa%(e"t
5* Pa%(e"t
4* $"!oice !eri.icatio"
4* $"!oice !eri.icatio"
)n!oice
&ither the $urchasing
de$artment or R/, s#stem
determines su$$l# source
(ccounts Pa#able
Purchasing de$artment
Recei!ing doc/
Purchasing de$artment
(C) SAP AG TACO40 15-18
0.:;
SAP AG
R
5ateria doc&(e"t
5ateria doc&(e"t
Acco&"ti"# doc&(e"t
Acco&"ti"# doc&(e"t
4/3 accounts:
Stoc+ acco&"t
Co"s&(ptio" acco&"t
...
4/3 accounts:
Stoc+ acco&"t
Co"s&(ptio" acco&"t
...
Goods receipt sip
Goods receipt sip
635ai to t,e orderer
635ai to t,e orderer
Eualit# management:
$"spectio" ot
Eualit# management:
$"spectio" ot
4oods recei$t
Stoc+ 4&a"tit%
Co"s&(ptio" statistics
...
Stoc+ 4&a"tit%
Co"s&(ptio" statistics
...
Purchasing data:
P&rc,ase order ite(
P&rc,ase order ,istor%
...
Purchasing data:
P&rc,ase order ite(
P&rc,ase order ,istor%
...
Carehouse
management:
Tra"s.er re4&ire(e"t
Carehouse
management:
Tra"s.er re4&ire(e"t
Point o% consum$tion:
Cost ce"ter
$"ter"a order
...
Point o% consum$tion:
Cost ce"ter
$"ter"a order
...
&%%ects o% a 4oods Recei$t Posting
(C) SAP AG TACO40 15-19
0.20
SAP AG
R
)n!oice Deri%ication
Purchase Order
O$en !endor items
$"!oice
!eri.icatio"
F
G
7e"dor
$"!oice
P&rc,ase
order
7e"dor
4oods
recei$t
)n!oice
Deri%ication
allo+s one
+a#* t+o +a#
and three +a#
matching.
(C) SAP AG TACO40 15-20
0.2:
SAP AG
R
Postings To CO From Other Modules: Unit
Summar#
"ame the t#$ical %eeder s#stems that $ost
data to CO.
&'$lain the $rocess o% sales and the
$rocess o% goods recei$t.
0a!ing com$leted this U")T* #ou should no+
be able to:
(C) SAP AG TACO40 15-21

Vous aimerez peut-être aussi