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Transfer Prices

Thomas Kaiser
Director Regional Solution Center, SAP

Contents

Introduction to Transfer Prices

Questions / Discussion

SAP AG 2001, Title of Presentation, Speaker Name 2

Views of an Enterprise

America

Europe D

Asia

Business Line 1

E
USA

MEX

Corporate Group

Business Line 2
BRA

Legal (mandatory) view of an independent balancing entity Corporate view of the entire enterprise as a whole

Profit-Center view of decentralized areas of responsibility


SAP AG 2001, Title of Presentation, Speaker Name 3

Objectives of Transfer Prices

Legal View
optimization of tax payments fullfillment of legal requirements

Corporate View
controlling for the corporate group as a whole (act as a unit) profitability reporting based on corporate group costing elimination of intercompany profit from stock

Profit-Center View
evaluation of profitability of business units controlling and coordination of areas of responsibility

SAP AG 2001, Title of Presentation, Speaker Name 4

Parallel Valuation Approaches

Group View

Legal View

Profit Center View

Group CoCd 1 CoCd 2 CoCd 3 CoCd 4

Profit Center 1

Profit Center 2

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Parallel Value Flows in Financials


PCA

Overhead costs

V A L U E F L O W

Profit Center 1

Profit Center 2

or

or COPA

FI
L G P

COOM

Direct costs

L G P

COPC

Process and data


SAP AG 2001, Title of Presentation, Speaker Name 6

Stock L G P

Material Ledger

Transfer Prices in the R/3 System

CO

Controlling Area
PCA

Profit Center

FI

Company Code

Transfer price from the group viewpoint Transfer price from the profit center viewpoint Transfer price from the legal viewpoint
SAP AG 2001, Title of Presentation, Speaker Name 7

= = =

group production costs management price sales and purchase price

Transfer Prices for Goods Movements


Cost center Raw Material
Semifin. Material Finished Product

Distribution Center

Sales Order

Production Order

Production Order

Company Code 1
PrCtr1
PrCtr2 L G P L G P 70 70 70 80 80 85 L G P 80 80 85 CCtr 10

Company Code 2
PrCtr3 100 120 L 120 G 100 P 140 L 120 G 100 P 140 CCtr 20

Company Code 3
PrCtr4

75

220 240

L G P

220 100 240

Assumed Plan = Actual => No Variances

SAP AG 2001, Title of Presentation, Speaker Name 8

Transfer Prices in PCA


Transferpreis 150Price Transfer
75

Profit center 1

Profit center 2

PCA

Material

Production Order

120 FI/CO Logistics


Parallel Value Flows
Quantity flow

SAP AG 2001, Title of Presentation, Speaker Name 9

Flexible Pricing Procedure

Plant Material

PrCtr

Transfer Price

0001 PROD1 X200 1200 DEM 0001 PROD2 X300 1500 DEM - - Prod.grp PrCtr Rec.PrCtr TP Markup Plant
0001 A X100 0002 B X100 - - Product Group Plant 0001 C --X200 X300 5% 6.25% TP Markup 5.5%

SAP AG 2001, Title of Presentation, Speaker Name 10

Transfer Prices in PCA

Profit Center 1
PCA
Internal Revenue: - 75
Cost of Sales Stock + 70 - 70

Profit Center 2
Material Consumption + 75

Material

Production Order

120 FI/CO Logistics


Parallel Value Flows
Quantity Flow

SAP AG 2001, Title of Presentation, Speaker Name 11

Posting Logic: Example


Financial Accounting/Profit Center Accounting: P L PrCtr1 / PrCtr2 Inventory -70 -70 PrCtr1 / PrCtr2 Internal Revenues -75 PrCtr1 / PrCtr2 Changes in Stock 70

Raw Material

PrCtr2 / PrCtr1

Consumption Material 75

70

Production Order

Controlling: Production Order PrCtr2 / PrCtr1

P Consumption Material 75

L 70

Company Code 1
PrCtr1
PrCtr2 L 75 P L P 70 70 75 70

Profitability Analysis: Profitability Segement Internal Revenue Cogs 75 -70

SAP AG 2001, Title of Presentation, Speaker Name 12