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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 2894
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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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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
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Profitability Analysis
Profit Center Accounting
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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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There may not be enough time to do all the exercises during the course. The exercises are intended to be additional examples that are dealt with during the course. Participants can also use them to deepen their knowledge after the course.
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A process driver is the quantity measures of the process that is being assigned to (consumed by) cost objects and profitability segments.
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Process driver quantities may be found from almost anywhere within R/3 or in external systems.
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Often the cost object itself contains process driver relevant information. Such structures as the BOM, Material Master record, and router provides a wealth of potential process driver information.
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For process drivers based on transactions, information on quantities can be retrieved from the Logistics Information System (LIS).
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The template is the tool which can dynamically calculate the quantities consumed by cost objects and by profitability segments .
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Processes may also be manually allocated to cost objects and to profitability segments.
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Operational Activity Based Costing is fully integrated into the corporate planning cycle.
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When quantity planning methods are used in integrated planning the results of SOP / Long Term Planning will "backflush” (pull) a properly calculated amount of process quantities and finally of indirect resources (cost center/activity types) required to support the sales plan.
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The backflushing of sales plan requirements results in the sales plan process quantity requirements being transferred to business process planning as scheduled quantities, where they may be compared to the original planned quantities.
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Once the plan and scheduled quantities have been reconciled the plan reconciliation program may be run which will replace the original plan quantities with the scheduled quantities. Alternatively, the scheduled quantities may selectively replace the original plan quantities through manual adjustments.
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The result is a completely integrated product cost and profitability planning environment.
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Operational Activity Based Costing is also fully integrated into the corporate planning cycle if the business processes are service oriented.
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The Sales Plan in CO-PA will also "backflush” (pull) a properly calculated amount of process quantities and finally of indirect resources (cost center/activity types) required to support the sales plan if the business processes are assigned through the process template directly to the profitability segments (customers, divisions, distribution channels...).
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The backflushing of sales plan requirements results in the sales plan process quantity requirements being transferred to business process planning as scheduled quantities, where they may be compared to the original planned quantities.
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Once the plan and scheduled quantities have been reconciled the plan reconciliation program may be run which will replace the original plan quantities with the scheduled quantities. Alternatively, the scheduled quantities may selectively replace the original plan quantities through manual adjustments.
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Executing the process price calculation values the CO-PA plan. This means that the process costs will be transferred to Profitability Analysis (CO-PA).
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A complete set of reports for process results as well as cost center and cost object reports are delivered with the system.
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Users can use both the report painter and report writer tools to supplement the delivered reports.
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In addition, the full functionality of the CO-PA reporting tool to write user reports will enable the process value fields to be included where desired.
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(group 01 has customer group 21, group 02 has customer group 22, and so on) Verify that the system is already properly configured to use your template SALESPRO## for your customer group. Verify that statistical key figures can be used as cost drivers in template allocation to COPA.
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The template determination rule says that the template will be identified by customer group in CO-PA. (KDGRP). Click the "maintain rule values" icon. Here you will see that your customer group (20 + ##) is mapped to your template (SALESPRO##). Exit - stay in the IMG for COPA Verify that statistical key figures can be used as cost drivers FRQWUROOLQJ!SURILWDELOLW\DQDO\VLV!SODQQLQJ!LQWHJUDWHGSODQQLQJ!WUDQVIHU FRVWFHQWHUSODQQLQJSURFHVVSODQQLQJ!VHWXSWHPSODWHDOORFDWLRQ!GHILQH UHFRUGW\SHVIRUVHOHFWLQJFRVWGULYHUV(KEVG) Note that record type H, "stat key figures" is selected.
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At the end of this unit, the course participant should be able to accomplish these tasks.
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The “ Object” cell on a process template determines the process to be consumed by a cost object.
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The process carries the price (fixed and variable) which will be used to value the quantity of the process consumed by the cost object.
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The price may be calculated at the end of the period, after the quantity allocation. In this case the price is applied retroactively to the allocation.
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There are two possible ways for the template to identify the correct business process: •
Entering the process directly into the “ Object” cell on the template row as shown above.
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Using template functions to determine the process dynamically as a function of relevant criteria such as plant, profit center, etc. This has the advantage of being able to use the same template row over multiple processes.
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