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R/3 System
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Release 4.6C
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December 2000
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Material Number 5004 2614
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Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors.
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Microsoft®, WINDOWS®, NT®, EXCEL®, Word® and SQL Server® are registered trademarks of Microsoft Corporation.
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IBM®, DB2®, OS/2®, DB2/6000®, Parallel Sysplex®, MVS/ESA®, RS/6000®, AIX®, S/390®, AS/400®, OS/390®, and OS/400® are registered trademarks of IBM Corporation.
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ORACLE® is a registered trademark of ORACLE Corporation, California, USA.
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INFORMIX®-OnLine for SAP and Informix® Dynamic ServerTM are registered trademarks of Informix Software Incorporated.
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UNIX®, X/Open®, OSF/1®, and Motif® are registered trademarks of The Open Group.
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HTML, DHTML, XML, XHTML are trademarks or registered trademarks of W3C®, World Wide Web Consortium, Laboratory for Computer Science NE43-358, Massachusetts Institute of Technology, 545 Technology Square, Cambridge, MA 02139.
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JAVA® is a registered trademark of Sun Microsystems, Inc. , 901 San Antonio Road, Palo Alto, CA 94303 USA.
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JAVASCRIPT® is a registered trademark of Sun Microsystems, Inc., used under license for technology invented and implemented by Netscape.
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SAP, SAP Logo, mySAP.com, mySAP.com Marketplace, mySAP.com Workplace, mySAP.com Business Scenarios, mySAP.com Application Hosting, WebFlow, R/2, R/3, RIVA, ABAP™, SAP Business Workflow, SAP EarlyWatch, SAP ArchiveLink, BAPI, SAPPHIRE, Management Cockpit, SEM, are trademarks or registered trademarks of SAP AG in Germany and in several other countries all over the world. All other products mentioned are trademarks or registered trademarks of their respective companies.
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Design: SAP Communications Media
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Cost Center Accounting
2 days Cost Center Accounting: Extended Functionality 3 days
2 days
Activity Based Costing
3 days Cost Object Controlling for Products 3 days
Product Cost Planning
5 days
Profitability Analysis
Profit Center Accounting
SAP AG 1999
2 days
Overhead Orders
5 days
Cost Management and Controlling
2 days
2 days Executive Information System (EIS) 1 Reporting
3 days Cost Object Controlling for Sales Orders
Actual Costing / Material Ledger
2 days 2 days
Transfer Prices
2 days Executive Information System (EIS) - Setting up the System
1 day Executive Information System (EIS) 3 Business Planning
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Internal orders in the R/3 System describe individual jobs within a controlling area. Orders support action-oriented planning, monitoring, and allocation of costs.
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You can use internal orders to: é Monitor internal jobs settled to cost centers (overhead orders) é Monitor internal jobs settled to fixed assets (investment orders) é Offsetting postings of accrued costs calculated in CO (accrual orders) é Display the cost controlling parts of Sales and Distribution customer orders and revenues that do not affect the core business of the company (orders with revenues)
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The management of internal orders represents the most detailed operational level of cost and activity accounting and can be used for the following: é You can analyze costs differently than in Cost Center Accounting for cost management. é You can compare in-house production and external procurement costs for decision-making.
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The primary focus of this course is overhead orders. The other types of internal orders are discussed in more detail in “Special Subjects”.
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Investment Management (IM) provides functions that support the planning, investment, and financing processes involved in investment measures in your enterprise. You can control measures that your company undertakes for the purpose of producing long-term assets for its own use, and which have to be entered in the balance sheet as assets under construction.
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Measures are represented in the system by either internal orders or WBS (work breakdown structure) elements. You can create an internal order that automatically includes an asset under construction. To do so, you need to enter an investment profile in the order master data.
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In the construction phase, you post all business transactions to the order. During periodic settlement all debits that do not have to be capitalized are settled to a CO receiver, such as a cost center. All items that are not to be settled to receivers in Controlling and which require capitalization, are settled directly to the asset under construction. The monthly balance evaluations display the investment measure in the asset inventory.
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Full settlement is made when the investment measure is complete. For complete or partial activation, you specify the final assets (which are to be used for settlement of the asset under construction) in the order settlement rules. The asset under construction is automatically credited.
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The settlement side includes a procedure for line item settlement for this particular order type, in addition to the standard settlement methods for internal orders.
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Internal orders can be used for collecting monthly credits that result from the accrual calculation.
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Organizational expenses are often allocated differently in Financial Accounting (FI) than in Controlling (CO). For example, an expense entered into FI in one accounting period may cover a whole year. In order to avoid cost fluctuations in Cost Center Accounting, irregularly occurring expenses should be allocated to the relevant time periods and cost centers. This even distribution of an irregular expense is termed accrued cost.
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You can use the percentage method or the target=actual method to calculate accrued costs.
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With the percentage method, you determine accrued costs using an overhead percentage rate that is applied to a reference cost element or group of cost elements.
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In accrual calculation, the amounts of the accrued costs are debited to the cost centers. Simultaneously, an accrual object defined by you (cost center or internal order) is credited. The actual costs are also posted to the accrual object in order to calculate, analyze, and allocate any balances between expenses from FI and accrued costs from CO.
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In the target=actual method you also can use an internal order for collecting the credits.
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Accrual calculation requires order category 02 (accrual calculation order).
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Both methods of accrual cost calculation are dealt with the in course AC410 - Cost Center Accounting course.
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n Automatic generation of settlement rules is a new feature of Release 4.6. n Instead of settling each order after manually creating a settlement rule, you can now define a
settlement rule in Customizing. This rule automatically creates the settlement rule for each order at the time of the settlement.
n You have three options: You can either use the standard strategy sequence, create your own, or user-
exits.
n You can create an automatic settlement rule for each order type. n The advantage of this tool is that it saves the time you would normally spend maintaining settlement
rules manually.
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n You can settle from one order to another, and create information at different summarization levels.
Our example uses orders to collect costs for individual repair and maintenance activities. These are settled to the Turbine and Cooling orders to obtain summarized information on the repair and maintenance costs of these machines. After this, the "machine" orders are settled to a final order ("power plant") to display the total repair and maintenance costs for the location.
n You can process this group of independent orders using collective processing in the same settlement
run. To ensure that all the orders have been completely settled, you need to settle them in the correct order. For this purpose, the system determines the settlement hierarchy.
n The system automatically specifies the processing sequence (settlement hierarchy) based on the
settlement rules that you create for each order. It assigns a hierarchy number between 000 and 999 to the order. The orders are settled in descending order (highest to lowest hierarchy number), in other words: 000 is at the top of the hierarchy, and this order is settled last.
n If you enter settlement rules that do not lead to a complete settlement of your orders in one
settlement run, the system issues a corresponding message. In this case repeat settlement until all objects can be completely settled. You can also enter hierarchy numbers manually.
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During order settlement you can enter a posting period that differs from the settlement period. This means that you can correct settlements from the prior period after it has been closed and locked and post the correction in the current period.
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You enter the period to be corrected in the 6HWWOHPHQW3HULRG field. The posting period is the period in which the correction is posted. The posting period must be the period immediately after the correction period.
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You must process the correction settlement prior to making settlements in the posting period. The system does not allow you to enter a posting period that has already been settled. If you specify that a correction settlement for the prior period is required after settlement in the posting period, you must reverse all the settlements made in the posting period first.
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The settlement period and posting period must be made the same fiscal year.
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You can use individual and collective processing for settlement corrections.
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n Period-end closing must be processed quickly, simply and reliably. n Normally, the cost accountant is responsible for processing period-end closing n The cost accountant knows the functions that are to be used, and the objects that are to be processed n This person does not wish to deal with technical system details n Nor do they wish to make repeated calls to the IT department to ask for help n The Schedule Manager enables the cost accountant to structure, schedule, process and monitor
period-end closing as required.
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The four main components of the Schedule Manager are the task list, scheduler, monitor and worklist.
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All remaining function elements belong to one of these four components.
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The Schedule Manager is the central initial screen for period-end closing.
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The notes show you how to use the components of the Schedule Manager, and how to set them up.
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In the task list, you define the single steps of the tasks, schedule them, and trigger task processing.
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Daily and monthly overviews simplify orientation and display the periodic flows.
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The task list is the main organizational and administrative level in Schedule Manager.
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It collects and manages all periodically-executed tasks in a clearly-arranged, graphical tree structure. This also enables you to schedule the tasks using Drag&Drop.
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You define the desired calendar settings for subsequent task scheduling.
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You also define the corresponding time frame for subsequent monitoring in the work lists. Note that if the time frame is overly long, then it can have a detrimental effect on performance.
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You set the day view according to your preferences.
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The many order types and the flexible links between them enable you to portray and evaluate complex, period-end closing scenarios that are cross-application and tailored to your needs.
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In combination with further "sub-" workflow definitions, the task type in the flow definition, based on the R/3 workflow, allows almost any nesting level.
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The flow definition is composed of jobs, reports or other flow definitions.
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The task list is a central component of Schedule Manager.
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It provides a structured overview of all period-end closing activities.
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The task list contains the following task types: é Flow definitions: Complex processing chains that consist of many different processing steps.
é Report and jobs: Processing steps that you can define individually using variants, and can execute in the background. é Online transactions.
é Notes: These do not lead to processing in R/3. They often act as reminders for processing steps that you execute outside R/3. You can include office documents without any problems.
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The day view provides a complete overview of the process and status of individual task elements. Depending on processing status, you can go to the Job Monitor and perform detailed error analysis.
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n The flow definition consists of single flow steps, which include scheduling programs with variants in
the job control for the R/3 System, and user interaction whereby users are provided with information by mail.
n Application specific requirements of the interface for the flow definition can be realized using the
workflow profiles. If required, these profiles can be created and delivered using the project team. A report must exist to enable processing to be made available as flow steps. This report must provide all processing parameters and have an ergonomic interface.
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