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Overview

Introduction to CO-PAs Philosophy in Budgeting Flexible Use of Planning Levels in Profitability Planning The Budgeting Process

Overview and Framework in Planning Maintain Plan data Planning Process and Planning Methods

Plan-/Actual Comparisions and Forcasting


Reporting

New User-Interface in Reporting

Integration with BW

Summary

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CO-PAs Integration of Actuals and Budget Dollars


Planning Documents Value-flows SD Transfer of Billings FI Direct Sales Quantity Sales Revenue - Rebates Net revenue - Direct costs - Var. prod. costs Contrib. margin I - Fixed prod. costs Contrib. margin II - Variances - Overhead costs Operating profit Act. Plan

COPC

Valuation with costestimate


FI

COPC

COOM

Transfer of Overheadcosts

Customizing
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Communicating the Budgets Goals


SALES Budget Sales quantity Products PRODUCTION Budget MaterialBudget/ Procurement Direct Labor Budget ProductionOverheads, Process Costs

Standard Costs Selling and Administrative Expenses

Bottom-up Planning
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Profit PLAN Products Customer group Distr.Channels...

The CO-PA Planning Functions: Overview


Manual Planning Customizable planning layout

Automatic Planning Functions Copying/deleting/adapting plans Top-down distribution Planning in CO-PA Integrated Planning Transfer of cost center costs/ process costs Settlement of order plan data and project plan data Transfer of quantities to/from SOP Transfer of plan data to/from LIS

Integrated Excel Planning Aids


Revaluations Valuations Period dist.

Forecast Sales and Promotions Budget Event planning


Monitoring of sales deals

Transfer of plan data to PCA


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Simulative and Iterative Improvements of Budgets

Annual Budget/ Objectives Manual Entry or Calculated as a CalculationGoal-seek Result Average Ratio Apply of in Excel Algorithm of Last Year Valuated with Percentage on SD Pricing Gross Sales Average Ratio on Brand Level Calculated using a Macro in Excel Volumes Gross Sales Trade Expenses Customer Discounts Promotions Bonus Agreements Net Sales Cost of Goods Sold Margin Advertising General Administation

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Continuous Plan/Actual Comparision

Annual Budget/ Objectives Forcast I Bottom-up/ Planning Forcast II

Agreed Budget

Forcast III Actuals

Year 2000
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Overview

Introduction to CO-PAs Philosophy in Budgeting Flexible Use of Planning Levels in Profitability Planning The Budgeting Process

Overview and Framework in Planning Maintain Plan data Planning Process and Planning Methods

Plan-/Actual Comparisions and Forcasting


Reporting

New User-Interface in Reporting

Integration with BW

Summary

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Basic Concepts of CO-PA

Characteristics Sales Region Product Product Group Customer Customer Grp State Sales Rep

Values North Prod1 Electronics Cust1 Wholesale Illinois Miller REGION PROD. GROUP
Profitability segment

Value Fields

Revenues Discounts COGS

800 100 650

Revenue Discounts COGS

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Planning on Different Levels

Marketing Expenses

Distribution Expenses

Sales Volumes Revenues

Cost of Goods Sold

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Characteristics Derivation Concept

Customer group Input


Strat.BU Sls reg. Prod.grp Cust.grp State District Sls rep. Product Cust.

Customer

G1
District State

Output
Strat.BU Sls reg. Prod.grp Cust.grp State District Sls rep. Product Cust.
SB
SR PZ G1 S1

C1

D1
Product Product group

S1

P1
R1 P1 C1

PZ
Sales region

Strategic business unit

D1
R1 P1 C1

Sales rep.

SB

R1

SR

SD
DERIVATION
COPA

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Valuation Concept

Input
Quantity 10 5,200 1,800 200 10,000 500
Quantity

Output
10 10000 1000

Billing Document Customer 1000 Product P-100 Quantity 10 Revenue 10,000 Discounts 1,000
Var. prod. costs Fixed prod. costs Special handling Revenue Sales commision
Revenue Customer Disc. Var. prod. costs Fixed prod. costs Sales commision Special handling
COPA

5200 1800 500 200

SD

Valuation

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Overview

Introduction to CO-PAs Philosophy in Budgeting Flexible Use of Planning Levels in Profitability Planning The Budgeting Process

Overview and Framework in Planning Planning Process and Planning Methods

Plan-/Actual Comparisions and Forcasting Reporting


New User-Interface in Reporting Integration with BW

Summary

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Overview of Planning Screen

Planning level
Plan package Plan package Plan package

Definition Screen

Planning method
Parameter set Parameter set
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Elements in Planning
Characteristics

Planning Level

Sales Organization: South Division Customer Group Product

Characteristic Values

Plan Package

Division: Customer Group: Product: Period/Year: Record Type:

Pumps Industrial * 01.00 - 12.00 F

Change Plan Data


Planning Method
Parameter Set
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Planning Layout Currency Distribution Key Number Format

Defining a Planning Layout (1)


Planning Layout

Header - General data selection


Lead columns Value columns Attributes

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Defining a Planning Layout (2)


Sales Organization
Period From To Record Type Version

Cust. grp

Product

Quantity

Revenue

CoGS

Planning Level Plan Package


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Parameter Set

New Planning Framework

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Integration of Microsoft Excel in Profit Planning

Customizing

Plan layout in R/3

Excel template

10.000

10.000

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Data Entry with Excel Integration

Data entry in Excel embedded in R/3

Decentral data entry in Excel and upload to R/3

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CO-PA Planning Internet Scenario

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Overview
Introduction to CO-PAs Philosophy in Budgeting Flexible Use of Planning Levels in Profitability Planning

The Budgeting Process


Overview and Framework in Planning Planning Process and Planning Methods

Plan-/Actual Comparisions and Forcasting Reporting


New User-Interface in Reporting Integration with BW

Summary

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Planning Methods: Topic Objectives

At the conclusion of this topic, you will be able to:


Create Manual Plan Data using various

planning aids
Copy data (plan and actual) to plans Create forecasts (projections based on

models)
Perform top-down distribution of planning

data
Change plan data (valuate, revaluate,

redistribute)
Delete planning data

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Typical Phases in Sales Planning

Planning target values


1

Break-down of target values


2

Analytical bottom-up planning


3

Integrated transfer of plan data


4
Targets attained?

Simulation Transfer to production planning

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Planning Target Values


Planning target values 1

Methods in R/3

Determining average prices and costs

Simplification of simulation by using ratios

Manual revision of plan values

Manual Planning

Planning and simulating target values

Simulating data using the goal seek function

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Planning with Ratios

Current Plan Sales quantity Price Revenue...

Actual Data

Valuation

Ratio Price R1 /Q1

Quantity (Q1) Revenue (R1)

A ratio is a quotient of two value fields calculated dynamically based on reference data

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Planning with a Ratio Scheme

Ratio Scheme A:
Record Type F Year 2001 Version 1, Plan Version
Customer Group
Sales Qty. (Plan) Revenue (Qty * M1)

Record Type F Year 2000 Reference Version: Actual Data


Customer Group Price (Ratio M1)

01 02 03

25,000 10,000 10,000

250,000 150,000 120,000

01 02 03

10.00 15.00 12.00

Ratio M1 = Revenue Quantity

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Reaching Objectives with Goal Seek Approach


Source: Price Target: Revenue Value: 120,000

Product
P-100 P-100

Quantity
20 20

Price
5,000 6,000

Revenue
100,000 120,000

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Breakdown of Objectives
Break-down of target values 2

Methods in R/3

Determine reference base and distr. method Distribute target values to products and sales reps

Top-down distribution in manual planning

Methods for top-down distribution

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Top-Down Distribution in Planning

Plan values
Values to be distributed

Reference Base
R E S U L T Methods: Nonassigned values Entire value

Distributed values

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Method: Distributing 'Nonassigned Values'


Plan Values

Prod. Group
Pumps Nonassigned Credit

Revenues 2000
1000 -1000

Value to be distributed

Reference Data
Product Prod. Group P1 Pumps P2 Pumps Quantity in '99 100 200

Result: Distributed Values


Product P1 P2 Prod. Group Pumps Pumps Revenues 1600 + 1/3*1000 400 + 2/3*1000

Result

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Method: Distributing Entire Values


Plan Values
Prod. group Pumps Nonassigned Total Credit

Revenues 2000 1000


3000 -3000

Value to be distributed

Reference Data
Product Prod. group Quantity in '99 P1 100 Pumps P2 200 Pumps

Result: Distributed Values


Product P1 P2 Prod. group Pumps Pumps Revenues 1/3*3000 = 1000 2/3*3000 = 2000

Result

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Bottom-Up Planning
Analytical bottom-up planning
3

Methods in R/3

Copy and summarize actual data to plan, revaluate if desired

Copy, Forecast and Revaluation in automatic planning

Enter plan data in Excel, integrated with the R/3 System

Excel Integration with CO-PA planning

Valuate planning with operative prices and cost of goods manufactured


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Bottom-Up Planning Example

Sales Organization Product Group

1000 Media

Quantity

400

Sales organization Plan for Salesperson:1000 Emerson Salesperson Meyer Sales organization 1000 Sales organization 1000 edia Product S-110 Sales org. 1000Black Inc. Salesperson Product Group Media Product Group Media edia Customer Meyer AG Sales organization 1000 Co. 120 400 Salesperson Quantity: Grant Quantity 180 Product Group Media 180 Customer Miller AG Quantity 100

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Integration of Microsoft Excel in Profit Planning

Customizing

Plan layout in R/3

Excel template

10.000

10.000

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Data Entry with Excel Integration

Data entry in Excel embedded in R/3

Decentral data entry in Excel and upload to R/3

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Automatic Planning
Plan data

Reference

Actual Data

Plan 2000 Version 1 Division A

Copy Forecast

Actual 1999 Division A Division B

Top-down Distribution

Destination
Plan 2000 Version 2 Division A
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Copy Plan (1)


Reference Source
Actual data 1999 Record Type F
Customer Group Revenue Sales Quantity

Destination

01 02 03

100,000 225,000 240,000

10,000 15,000 20,000

Plan data Rec. Type


Customer Customer Group Group

2000 F
Revenue Revenue

Version

Sales Quantity Sales Qty.

Settings
Initial Settings Processing Instructions Selection Criteria Value Fields

01 01 02 02 03 03

100,000 10,000 100,000 10,000 225,000 15,000 225,000 15,000 240,000 20,000 240,000 20,000

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Copy Plan (2)


Reference Data
Customer Customer Group Revenue
Cycle One Bikeworld Motor Motor 100 200

Selection Criteria
Customer Customer Group * Motor

Processing Instructions
Customer Customer Group Retain Retain Customer Cycle One Bikeworld Cust. Group Motor 100 Motor 200

Retain
Customer Customer Group * Motor Customer Customer Group SUMM Retain Customer # Cust. Group Motor 300

Summarize
Customer Customer Group Cycle One *
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Customer Customer Group Customer Miller Miller Retain

Cust. Group Motor 100

Copy to

Copy with Revaluation


Reference Customer Cycle One Bikeworld Customer Group Motor Motor Revenue 100 200

Revaluation Key

Value field: Percentage:


Destination Customer Cycle One Bikeworld Customer Group Non-Motor Non-Motor Revenue 110 220

Revenue 10%

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Forecasting

Source Data
Actual Revenue
Forecast profile: Forecast strategy: Historic periods: Periods/season:

Moving Average Moving Average


5

Period 12/00 11/00 10/00 09/00 08/00

Posted Values 100 90 110 150 100

Forecast Data
Plan Revenue Forecast results Period 01/01 110

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Integrated Transfers of Plan Data


Integrated transfer of plan data
4

Methods in R/3

Transfer planned cost center costs or process costs

Allocations for transferring overhead costs (see actual data)

Settle order and project plans

Planned settlement of orders

Transfer plan to/from LIS or SOP


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Integration with LIS and SOP

Integration of Planning

COOM

Cost center

Internal orders

COPA

ECPCA

Projects

PS

ABC Business Process

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Integration LIS - CO-PA

LIS

Quantities

COPA

SOP

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CO Plan Integration

Process Assessment COPA

Plan Cycle

Cost Center Admininstration


400000 20.000,-430000 30.000,-50.000,-Costing based: 630000 - 50.000,-Account based: 630000 Admin. + 50.000,+ 50.000,-

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Summary

Sales and profit planning in CO-PA is an integral part of corporate planning.


The definition of a version is valid for all CO applications, but there are specific settings for each operating concern. Customized planning layouts and profiles can be created for use in manual planning. Automatic planning is for mass processing of planning data (copy, change, delete, forecast, and top-down distribution). CO-PA plan data can be transferred to and from Sales and Operations Planning and the Logistics Information System.

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Overview

Introduction to CO-PAs Philosophy in Budgeting Flexible Use of Planning Levels in Profitability Planning The Budgeting Process

Overview and Framework in Planning Planning Process and Planning Methods

Plan-/Actual Comparisions and Forcasting Reporting


New User-Interface in Reporting Integration with BW

Summary

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Rolling Forcast / Latest Estimate

Volumes Gross Sales Trade Expenses Customer Discounts Promotions Bonus Agreements Net Sales Cost of Goods Sold Margin Advertising General Administation Profit

Actual Data 1-8.99 Plan 1-8.99 Variance 2000 2200 200 10000 600 120 90 150 9040 4500 4540 2300 1000 1240 15000 800 160 160 200 10000 5000 5000 2800 2000 200 5000 200 40 70 50 960 500 460 500 1000 -1040

Latest Estimate

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Overview

Introduction to CO-PAs Philosophy in Budgeting Flexible Use of Planning Levels in Profitability Planning The Budgeting Process

Overview and Framework in Planning Planning Process and Planning Methods

Plan-/Actual Comparisions and Forcasting Reporting


New User-Interface in Reporting Integration with BW

Summary

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Reporting - Introduction

Sales Report: Divisions Period 1 - 7, 1999 Characteristics


Customer Group Sales Organization Material Group Division

Division
01 02 03 Cars Cycles Parts

Revenue
1,000,000 250,000 100,000

Cost of Sales CM1%


800,000 150,000 70,000 20% 16% 30%

Revenue - Divisions Revenue Cost of Sales CM1 CM1 % Sales & Admin 1,000,000 800,000 200,000 20% 50,000
1000000 500000 250000

Cars

Cycles

Parts

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Reporting

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Extraction of Data from CO-PA to SAP BW


SAP BW Server

InfoCubes
Update Rules
Transfer Structure (BW InfoObjects)

Mapping

Extract Source Structure (CO-PA Characteristics / Value fields)

CO-PA Metadata

Flow of Transaction Data

CO-PA

OLTP R/3
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