SAP R / 3 is an integrated enterprise resource plan system based on customer / server structure and open system. Its feature covers the financial, logistical, project design, procurement, sales, production and sales and quality, etc.) and human resource management.
SAP R3 Financial Accounting
I. Main features and models of financial accounting systems
A effective, modern financial accounting system must meet the requirements of internal and legal accounting. The statutory accounting must be able to disclose and provide information needed to shareholders, creditors, workers, and social public in accordance with relevant regulations, while effective corporate management accounting must include control and transfer functions.
1. Main characteristics of system
applicability
The SAPR / 3 system has conducted corresponding definitions on accounting regulations on accounting regulations, and also applicable to international enterprises. The financial accounts of R / 3 meet more than 40 main industrial agents include the relevant provisions of accounting regulations from the People's Republic of China. Here, SAP guarantees its software system to meet international applications.
Integration
The integration of the SAPR / 3 system ensures that accounting information can meet automatic update requirements. When the user handles the service in the logistics module, such as the receipt and shipping of materials, these business changes will automatically record the accounting system automatically. The SAPR / 3 system fully considers regulations on companies and taxation.
In addition, the SAPR / 3 system provides its users with a function of electronic processing with a data exchange between business partners, such as business dealing with customers, suppliers, banks, insurance companies, and other credit institutions. Getting information is an important part of any business exchange.
Clear reference data and various agreements ensure automatic processing, even if the user does not have complete information, it does not hinder the business, such as processing payment. Generally speaking, only some exceptions need to be handled.
SAPR / 3 workflow features include:
Define periodic business processing tasks;
Specify these periodic services to the corresponding business unit;
Ensure the deadline required by the user
Principles about various vouchers
All services that occur in the SAPR / 3 system will account for the relevant provisions of the credentials. This provision will guarantee the audit clues from the balance sheet to each credential. After the user completes the bill, you can immediately see the credentials itself, the balance of the subject, and the list of relevant subjects. Users can also analyze the balance sheet and profit and loss table immediately. Of course, all this is clear and accurately displayed on your computer screen.
Document system
The complete document system is also a basic element of integrated control systems. Only a comprehensive confirmation of all services can guarantee the monitoring of the company's decision-making and business layers. The financial subsystem ensures that the user's control sector provides relevant information in real time.
Second, the main functions of the system are:
* General classification account management
* Accountable account management
* Account management
*Financial Control
* Legal merger
* Cash management
The implementation of each module function is briefly described below:
1, total classification account
The central task of the total classification accounting is to provide a comprehensive picture of external accounting and subjects involved. In a software system that is integrated with all other business sectors of the company (basic accounting, internal accounting settlement), ensuring that accounting data is always complete and accurate.
Accounting table
The accounting account table used by the total classified account accounting can be used in a single company or is also applicable to the entire group company. If SAP's system must meet the requirements of regulations of multinational companies and specific countries, users can define accounting account tables to ensure the functions of accounting. SAP-supplied model accounting tables can make it easy for users to easily implement this. Of course, users can also recreate one (or more) accounting account tables. The following subsequent branch is a non-independent accounting unit. The head office is the only independent legal person, and "a single company, a set of accounting subjects" can better meet demand.
currency
In order to meet the requirements of many countries's regulations for currency, the SAP system allows users to use up to three currencies as billing and settlement. All business processes can be recorded in a record book, group company currency, and customer-defined hardware. Xi SiDi company can be renminbi as a local currency, all other foreign currency can make accountable and settlement, and users can customize multiple exchange rates.
The R / 3 system provides automatic functionality related to foreign currency assessments, information classification, and receivable accounts receivable. These will have a great help to the month and year-end settlement of the user. Balance sheet / profit and loss table
SAPR / 3 Accounts can provide financial statements that meet various needs according to different types.
Users can use ReportPainter / ReportWriter / Sapscript to get financial statements in China's domestic format as needed. Whisically used:
Subject balance list
Various expenses
Profit and loss table
Balanced dates
Annual financial statement
The system even allows users to provide appropriate information about enterprise operating conditions to the outside world such as banks and press. Financial related services in the logistics of each subsystem will also update the records in real time. The business process recorded in the back, sub-system is automatically recorded in the financial association system, and can also record the management accounting system. This ensures that some of the services such as receiving goods and sales products in the backstart subsystem can be reflected in the accounting system, effectively ensuring the consistency of the data.
Classification
In addition to the integration of the rear diligent subsystem with the financial subsystem, the total classification account can also be tightly connected to the detailed classification account. All services related to the debit and credit subjects (including fixed asset modules) are also reflected in the total classification account and financial statements. Therefore, the details of the classification account and the total classification account are always consistent.
Business field
The R3 system provides reports of only internal assessments for the internal assessment of only internal assessments for internal assessments. All asset-liabilities can be subject to subjects such as fixed assets, receivable / deal with, and in stock, and all profit-owned tables directly assign the corresponding business sector; but for banks, capital and taxes can only be handled. Business field. This is also based on the business-based balance sheet / profit and loss table only for internal management, and cannot produce legal financial and tax statements.
2, payable
The R / 3 Accounting Module of the R / 3 Financial Subsystem management is managed on all suppliers' accountation data. It is an indivisible part integrated with the procurement module: document delivery and invoices for each supplier. The relevant billing of these credentials in the FI component is automatically executed in accordance with these services. Similarly, the accounts payable components provide the data of the invoice to cash management and prediction components to optimize turnover programs.
Paying procedures settle the unpaid payment. This procedure supports all standard payments (checks, transfer, etc.) in print form and electronic form (data media exchange and data transfer on floppy). This procedure also includes unique ways of payment in various countries.
If necessary, you can make the unpaid account payment (for example, payment of the loan list). The dunning program supports this feature.
According to the business (payment deposit) involved, the accounts payable in the accounts payable are recorded in the total classification account while the business covered. In order for you to monitor unwavering projects, the system provides you with expiration forecasts and other standard reports.
You can confirm the balance, format your bills, and other letter formats with the supplier to meet your requirements. To enable you to record your business on your accounts, your system can generate balance lists, journal, balance trial indexings, and other internal assessments.
The system provides supplier main record, accounting credentials, cross-corban code business, processing credentials, supplier account balances, and unclear / clearing projects, payment notices, settlement, settlement, deposit, deposit, margin, Payments, check management, prefabrication, etc.
3, receivable
The receivable module is a module that monitors and controls the customer account in the SAPR / 3 financial subsystem.
In this module, account analysis, show, overdue list, and flexible dunning function make it easy for users to handle customer unclear items. The letter feature is suitable for any company's requirements, which can be used for payment notices, statements and account list.
When receiving, the user can use both simple direct input modes or automatic data transmission.
With the sales and distribution modules, cash management modules, and interface between customers specific functions in profit or loss tables, provide more information for all business processing. In addition, SAP's credit management, liquidity plan, and profit accounting functions can provide real-time and unintended data. The system provides customer master record, accounting credentials, cross-corban code business, handling credentials, customer account balances, and unclear / clear projects, settlement, deposit, payment, guarantee, credit management, prefabrication, Dunning procedures and other functions.
4, financial budget and control (see "Management Accounting" section)
The R / 3 system provides a highly integrated financial budget and control system.
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SAP R3 Management Accounting
First, the main characteristics and model of management accounting system
The R / 3 control application provides an advanced and complex system for company control, organization and modification based on user-specific needs. All management accounting applications are commonly used in the same data source and use a standardized reporting system. This system is contained in the specific requirements of various countries, which means that it is suitable for controlling cross-country business activities. The management accounting of R / 3 makes users closely monitor all costs, income, resources, and periodic comparisons for program costs and actual costs. Managing accounting data is fully integrated into business activities of R / 3 logistics, sales, and financial accounting.
Second, the main function of the system:
* Cost Center Accounting Management
* Cost album based on business activities
* Order and project accounting management
* Product cost accounting
* Analysis of profitability
* Profit Center Accounting
* Company management
The implementation of each module function is briefly described below:
1. Cost Center Accounting
R / 3 Cost Center Accounting Help Users determine where the company will generate, and assign costs to a department that produces this cost. This type of record and assignment can not only make cost control, but also prepare for other management accounting authorities (such as cost object control).
2, cost accounting based on business activities (CO-ABC)
The job-based cost accounting is a method of determining the cost and completion of the business process and cost object. ABC allocates costs based on the situation of using resources during business processing. The cost that occurs during business processing is assigned to cost objects based on the use of these processes (such as products, services. Customer. Order, etc.).
The ABC understands the accidental relationship between the cost drive and the business processing process.
3, orders and project accounting management
A large amount of investment expenditure measured by separately monitored during the management process can be represented in the internal order or item. The functionality of SAP orders and project systems can be used in various investment expenditures, including:
Resource and cost planning function, can be fully integrated with the user's material management and production capacity plan system.
A wide range of options for monitoring the actual cost, planning cost, original price and secondary cost.
Unclear project management function. Used to manage procurement orders, procurement needs, materials and funds reserves.
The SAP R / 3 System Internal Setup Module is the cost analysis and settlement. The primary goal of CO orders is the following:
Cost Control:
Charge
Cost structure determination
Comparison of plan / actual costs and variable display
Develop decision tools:
Alternative cost accounting
Cost analysis (report columns, row projects, monthly / each season indicator, unclean item, quantity and value)
Assignment and settlement of jobs to target objects:
Order
project
Cost Center
Network (operation)
assets
Profitability
Customer order
General account
Cost object
Item System (PS) allows users to control a wide range of project hierarchies. It can be connected to each project, even with networks, budget, cost, time limit, and capabilities.
4, product cost accounting (CO-PC)
R / 3 Production Cost Management Accounting supports the following cost accounting procedures:
General surcharge
Statistical standard cost accounting
Flexible standard cost accounting based on marginal cost
In addition, the system also provides a simple cost evaluation process for the production cost management accounting of intangible products and service production.
The production cost accounting program of the R / 3 system management accounting module considers different enterprise types and cost accounting procedures.
In the R / 3 system, the production cost management accounting is closely connected to its logistics modules. For example, in the production of sales orders, sales orders in the SD module also use cost objects, compare costs and sales revenues in cost objects. Material list and work procedures from PP modules derived from quantitative structures are used to produce cost accounting. Based on the price assessment of the material based on the main record of the MM material. Expected Job Price Evaluation Service Based on Cost Center Accounting. Quantity and value streams are also integrated so that each number of movements in the logistics module can also affect the actual cost in the related cost object through real-time cost.
5, profit center accounting (EC-PCA)
Profit Center Accounting Support for Sales Cost Accounting Methods and Analysis Based on Period Accounting Methods.
The main purpose of the profit center accounting is to determine the operating profit of the profit center. R / 3 allows you to reflect the profit between accounting methods and sales cost accounting methods. In addition, you can also display other key indicators (investment yields, mobile assets, cash flow, etc.) according to the profit center.
This can provide important, strategic program information, and provide reliable data to support the company's future investment decision process.
Third, establish a product cost plan management system
1, SAP basic concept
The cost is calculated by the planned product cost and a tool for the price of raw materials. It is used to calculate the cost of manufacturing cargo per unit product and the cost of selling goods.
Usually, during the annual or new quarter, based on the annual manufacturer cost center budget, and the corresponding production plan and the BOM of the manufacturing, the SAP system provides the following cost-account variations. :
* Standard cost estimation
Create a standard cost estimate during the accounting year or the new quarter. This standard cost estimate will be effective for the entire accounting year or quarter. It determines a standard price in this period by price control identification "S" (standard) for the manufacture. The results of cost estimation during the program period will always be stored and are not affected by price fluctuations or changes.
* Modified standard cost estimation
During the plan, if the basic cost accounting data has changed, the BOM or ROUTING data has changed, then create a modified standard cost estimate, and compares to the standard cost to see how the changes affect cost. However, standard cost estimates are still the foundation of cost income control and calculation variants. The result of the modified standard cost estimate can be transferred to the material main record as a plan price. The program price can be used to assess materials in product cost accounting.
* Cost estimation
In a certain decision, establish a current cost estimate, for example, you must choose internally produced and exit. A periodic cost estimate can be created at any time and use the current quantitative structure using the current price. The current cost estimation result can be transferred to the material main record as a plan price. The program price can be used to evaluate materials in product cost accounting.
* Inventory cost estimation
To assess tax balance sheets and commercial balance sheet stock materials, you can check in inventory costs before preparing the balance sheet.
Material inventory is default dependent on the minimum principle in the year-end. This method uses the confirmation of the loss principle to estimate existing stocks as much as possible. Estimating prices are calculated in the following ways in Material Management (MM) modules:
# Determine the lowest value based on the market price of the current period
# Determine the lowest value based on the variation rate
# Determine the lowest value in accordance with the insurance range
If the market price is higher than the purchase price, you can get expected profits. However, if it is actually confirmed, the profit is only reflected in the balance sheet. Materials continue to assess by procurement price. If the market price is lower than the purchase price, the balance sheet must include planning loss. Materials are evaluated by market price.
Variable rate and cost range can also be checked for materials. If the change rate is low or wide, the value of the material is adjusted because this material is not required in the future. The results of the inventory cost estimate can be transmitted as a business price or tax-based price to the accounting view of the material main record.
2. Overview of the cost plan management system Figure 3, standard cost accounting
What data should be selected for cost accounting when using an accounting variant to account for cost. Cost accounting is performed as follows:
a) Create quantity structure
When creating a product cost estimate, the system creates a quantity structure by selecting and extending the material single BOM, and the work program Routing. The quantity structure contains the following information:
* What operations and sub-operations to be implemented for producing this kind of material
* What job is used when performing these operations?
* What materials need for these operations need to be implemented?
* What operations are external processing
* What materials are external processing
If there are different production options in the production plan (PP), there may be more than one BOM and work procedures for this material.
b) Assess quantity structure for product cost accounting
Based on the evaluation date and evaluation variant in the customization of product cost control, the system selects the following:
* Price externally purchased materials
* Hard prices have been completed
* Price from external processing operation
* Price from external processing materials
c) Analyze the cost accounting result and save cost estimates.
When performing product cost, the system generates the following saved objects:
e) cost constitutive stall
A cost composition is a cost element group, or a combination of cost elements and sources (can use source groups in material main records to subdivision of material costs within a cost element). Example, you can define a cost constituent format for finished The cost estimates show the source of semi-finished products and raw material costs. The individual costs listed in the cost composition format are specified:
* Which costs include
* Does it include variables or total costs
* Whether the cost or sales and management costs of manufacturing products are also included.
* Inventory estimation cost, tax-based inventory assessment and business inventory assessment are included.
An overview of this composition can be created on the basis of cost composition settings. When the product cost estimation is displayed, the cost constitutes an overview shows cost accounting results from different angles. Another example, cost constitutes an overview cost of the cost of the goods contained in the cost of labeled manufacturing products and all cost elements for sales and management costs.
An example of a cost composition is given below:
* Raw material * personnel cost
* Production cost * General cost surcharge - material
* General expense surcharge - production * General cost surcharge - management
* General fee surcharge - sales and distribution * External operation
* Other costs
f) Cost-based accounting projects
It is displayed in accordance with the materials and homeworks used in the cost estimate.
g) cost elements in cost elements
The cost element is submitted to decompose individual cost accounting items according to cost elements. The cost element is in accordance with the cost of display, such as material cost, personnel cost or labor cost.
h) rolling cost
Operation of Operations in accordance with the work program Routing, showing the corresponding planned cost detail one by one.
i) Preliminary assumptions for specific implementation steps
See the next page. This is a typical annual cost plan management system in the SAP system.
"1.3" Job Type Plan (Activity Type Planning)
According to the annual sales plan 1.1 and the annual production plan 1.2, the manufacturer of production costs is responsible for the manufacturer of various finished products and semi-finished products, which is determined in accordance with the characteristics of artificial and management costs in accordance with production costs, and determines the type of job. (Activity), for example, the turning time of the machine, average labor time, an average management cost time, average management cost time (Machine Time), etc., or may be described. According to the characteristics of the process Routing, the specific output of each finished product and semi-finished products in the financial department and the production management department will be converted into various job types. For example, the average labor time required to produce 10,000 refrigerators, average How much management cost time is, how much is the average management cost time, and so on. Enter the SAP system.
"1.4" Primary Cost Element Cost Center Program (Budget)
As the accounting unit of production costs, the cost of all sectors of all sectors should be recorded in production costs. The departmental cost centers of the manufacturing plant are divided into two categories of production support and production. The annual budget of each department is based on the primary cost element. An input SAP system. Each class of production department costs is also required to specify a job type (see 1.7). Enter the SAP system.
Production cost plan
"1.5" statistical ratio plan
When cost-offs a ratio between this center, for example, the cost of the cafeteria can be allocated in accordance with the number of employees in each department cost, input SAP system
"1.6" plan cost assessment
According to the company's financial policy, the plan fee of the manufacturing plant production support costs should be distributed to the production cost center at a certain proportion. Establish a SAP sharing cycle.
"1.7" plan costs according to the job
The cost of production costs after the cost is included in its own budget fees (designated job types), including budget fees from production support costs (not specified job types), and specify the corresponding job types according to certain ratios. The process is called according to the job.
"1.8" plan work unit price calculation method
In the production cost center, the scheduled cost of the job type has been specified by 1.3) The number of jobs (hours), that is, the planned work is planned. For example, the machine is a single price of 5 yuan / hour, and the artificial unit price is 10 yuan / hour. The SAP system is complete.
"1.9" confirms the accuracy of the planning unit price
"2.0 - 2.3" confirm the material, BOM and Routing master data
Ensure that each material, BOM, and process Routing have established accurate main data in the SAP system.
"2.4 - 2.6" calculation standard cost
According to the historical average price of each purchase piece, the standard cost of the finished product is calculated by the convolutionary calculation of the refined product.
"2.7" copy version
After confirming the standard cost of all finished products, the corresponding entire manufacturer cost center plan is preserved in the new version (you cannot be modified in the future). To modify the cost center plan in the accounting year to make the plan closer to actual, you can In addition, in additional versions.
"2.8 - 2.9" to finished main data
After confirming the standard cost of the finished product to the finished master data, as the subsequent estimation basis.
4. Establish a general cost management system
The purpose of general cost management is to plan, distribute, manage, and supervise general costs. Through the general cost range, you can set standards that help manage costs and assess internal services. The general cost can be assigned to an appropriate cost source. Indirect general costs can be easily assigned to cost objects, thus being converted into direct costs. At the end of a certain accounting period, the plan (target) cost is compared to the corresponding actual cost after the allocation is completed. This determined target / actual cost difference can be used to analyze their causes and used to further manage jobs within the range of management modules.
General cost management is divided into the following ranges:
1. Accounting for cost and revenue
Cost and income feature accounting indicated which cost and revenue have been produced. Other costs and additional costs are naturally grown here. In addition, the cost element accounting is used to have a cost accounting account with a financial accounting (FI) module.
2. Cost Center Accounting
The cost center accounting is used to determine where the cost is produced in the organization. Cost is assigned to the organizers that produce these costs and affect these costs. Applications in this range are internal operation allocation. It uses a job that produces a cost center as a cost-effective tracking factor.
3. Internal order
Internal setup is used to monitor business expenses. It is the most detailed operation level of fees management. The cost management of the cost is expanded with the help of the general cost order.
4. Work based on cost accounting
The cost center accounting of the same focus and function is compared to the intended operation of the operating center-based job, and the intersection of the cross-function and cross-function.
The R / 3CO module supports all standard cost management methods. According to the requirements of the company, all methods can be applied in a cost accounting in parallel. The SAP system provides all the features required to plan and distribute different methods.
The following cost management methods are usually used for general cost management
Assessment
The use of all cost-based plans / actual cost accounting. The cost of dividing into a fixed and variable portion is not generated here. According to the predetermined code, the general cost is transferred to the cost object.
2. Generalhead surcharge (Overhead surcharges)
General cost surcharge is similar to the distribution (based on all costs, general cost surcharges use plan / actual costs in the distribution). The cost of dividing into a fixed and variable portion is not generated here. In order to evaluate the working volume structure of the production plan, the ratio of the prediction of the prediction of the hourly calculation is set. Other general costs are assigned to cost objects (with Costing Sheet) as surcharges. The production cost calculated by the product cost accounting method can be used in the income accounting to assess the sold products (equivalent to sales cost accounting methods) with all cost. 3. Standard cost accounting (Standard Costing)
In contrast to the above methods, standard cost accounting will divide cost central structure into tracking factors and job types and use job allocation. The cost of dividing into a fixed and variable portion is not generated here. The determined (all) cost part is used to evaluate the workload structure of the production plan. Production costs calculated by product cost accounting methods can be used in sales income accounting to valuate all cost-selling products (equivalent to cost sales accounting methods).
4. Marginal Costing
Compared with standard cost accounting, marginal cost accounting will be divided into fixed and variable parts. The marginal cost rate determined by the operating price calculation is used to evaluate the workload structure of the production plan. Through the analytical cost plan and the variable costs determined therein, more detailed decisions can be implemented on the basis of marginal cost, such as determining decisions within the short-term price limit framework. At the same time, the necessary data is provided in order to return cost accounting, and the parallel cost accounting is performed in the cost object accounting. Production costs calculated by product cost accounting methods can be used to sell all cost-selling products (equivalent to sales cost accounting). Moreover, the cost of the divided cost fixation and variable portion can perform the recognition and scaling of the extra-shadow allocation in the profit analysis according to the marginal cost method.
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