Studiu de caz : Contabilitatea impozitului pe profitFull description
Generally the profit center in sales orders is derived based profit center in the material master and it flows through to the billing. However in certain scenarios there could be a need to p…Full description
Full description
advanced accounting beamsDeskripsi lengkap
Warranty DocumentFull description
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Organisasi Profit Dan Non Profit penting
SAP UI5 Tranining Demo PPT
This document shows how to change the profit center in material master while the material has balance quantity.Full description
petro
profit
S4F02 - Management Accounting in SAP S4HANADescription complète
S4F02 - Management Accounting in SAP S4HANAFull description
A
accounting
AccountingFull description
Profit Center Accounting
Understand
the functions in Profit Center
Accounting. Explain
Profitability management in SAP.
Describe Identify
the source of actual values.
Execute Use
and maintain CO-PCA master data.
planning.
the CO-PCA information system.
Course Map Module 1: Overview Module 2: Profitability Management Module 3: Master Data Module 4: Transfer Prices Module 5: Planning Module 6: Actual Data Module 7: Information System
Profit center accounting, in conjunction with transfer pricing, enables: Structuring of the A Group according to Strategic Business Units
(SBUs), leading to:Full Income Statements according to lines of business (Product Groups rolled up to SBU/Sectors) Selected reporting of Balance Sheet items by Product Group/SBU
and Sector (e.g. Payables/Receivables, Fixed Assets. Inventories). The ability to reflect material movements between SBUs at
commercial prices rather than cost
Accounting Methods Period Accounting Cost-of-Sales Accounting
Profitability Analysis How profitable are individual market m arket segments?
Overhead Cost Controlling How can we reduce our overhead? CO OM
Are the responsibility areas working
efficiently? How high are the organisational activity
costs? Are Are they within w ithin their budgets? How can we optimise our internal
business processes? CO CEL
EC PCA
Overhead Cost Controlling What costs occur within the organisation?
CO PC
Product Cost Controlling
What are the Manufacturing Costs of a product?
P r o f i t C e n t e r A c c o u n t i n g
How Profitable are Individual areas?
CO PA
Operating concern (9100
–
Internal orders
Internal Orders
Cost A Grp) ControllingProduct area (9100 Collector –
Activity types
CO CEL
Standard Cost Estimate
Cost Element Accounting
Financial Accounting Financial Accounting
Human Resources
Asset
MM
Expense
EC PCA
P r o f i t C e n t e r A c c o u n t i n g
Product Cost Controlling
Overhead Cost Controlling
Cost centers
HR
Profitability segment
Profitability Analysis Profitability Analysis
CO OM
FI
A Grp)
Cost Element Accounting
Revenues
Company Code (9100 A Ltd, 9200 A1 Ltd
Materials Materials Management Management
SD
Sales and S&D Distribution
Operating Concern
A Grp Operating Concern (9100)
Controlling Area
A Grp Controlling Area (1000)
Profit Centers Ethylene Propylene
Company Codes
Cost Centers
A Ltd 9100
Pharma
A1 Ltd 9200
Purchasing 13 …
Power
HQ 1000
Gen Services 14 …
Other Cost Objects
Polyolefins
Teleco mmuni cation
Sales and Marketing 15
R&T 16
…
Orders
Cost Objects
…
Inform ation techno logy
Corporate common
Course Map Module 1: Overview Module 2: Profitability Management Module 3: Master Data Module 4: Transfer Prices Module 5: Planning Module 6: Actual Data Module 7: Information System
PCA
PA
Responsibility Accounting
Profitability Analysis By Market segment
(Company oriented)
(Market oriented)
Profitability Segments
Revenue
2000
Revenue
2000
Salaries
468
Discounts
100
Materials
230
COGS
230
Contr. Margin
Profit
Advertising
Profit Centers
Procurement
1440
Production
Sales
Distribution
External Market
Characteristics
Aims of profitability accounting Calculation of profits
Key figures Reconciliation with FI
CO-PA costing-based
EC-PCA
profit center
Sales and
Enterprise
profitability
controlling
controlling
cost-of-sales method
period accounting and cost-of sales methods
profit-related
profit-rel. key fig.
key figures
balance sheet fig.
posted and
posted values
imputed values
Contribution of organizational unit
What is the operating profit for a profit center?
Return on capital
A profit center?
Cost management
Which responsibility areas
Management of internal sales & services
What goods and services are exchanged within
What asset value is attributed to
Exceeded their plan for last month?
The corporation?
Accounts Profit Centers
Reporting Dimensions Sales Revenue Sales Deductions Cost of Goods Sold Operating Profit Liabilities Accounts Receivables Invested Capital in Assets Inventory Cost of Capital Return on Investment
Determine Answersand analyze profit, balance and financial ratios by Profit Center
Profit ROI Equity Turnover Return on Sales Economic Profit
Invested Capital
A Group Legal Group
Company 1 A Ltd
Profit Center
Company 2 A1 Ltd
Company 3 A2 Ltd
Profit Center 1
Profit Center 2
You use valuation views v iews to represent different ways of viewing business transactions in a company. Legal view (Individual enterprise) – For transactions between company codes. Group view – For a consolidated view of the corporation. Profit center view – For business transactions between profit centers.
ECECPCA
Transaction Currency
Profit Center Accounting
Company
Special
Code
EC - PCA
Currency
Currency
Course Map Module 1: Overview Module 2: Profitability Management Module 3: Master Data Module 4: Transfer Prices Module 5: Planning Module 6: Actual Data Module 7: Information System
Operating Concern
A Grp Operating Concern (9100)
Controlling Area
A Grp Controlling Area (1000)
Profit Centers Ethylene Propylene
Company Codes
Cost Centers
A Ltd 9100
Pharma
A1 Ltd 9200
Purchasing 13 …
Power
HQ 1000
Gen Services 14 …
Other Cost Objects
Polyolefins
Teleco mmuni cation
Sales and Marketing 15
R&T 16
…
Orders
Cost Objects
…
Inform ation techno logy
Corporate common
Profit Centers
Profit Center Groups
Accounts
P&L, Balance P&L, Balance Sheet Items
Statistical key figures
Profit Center
Organizational unit in Accounting that reflects a management-oriented management-oriented structure of the organization for the purpose of internal control. Profit Center groups are collections of Profit centers with similar characteristics. In the case of A Grp this structure is by Product Group.
Master Data – Profit Center (2)
Validity
Company Code
Period
Assignment
Address /
Profit
Communications
Center
Data
Basic data
Master Data – Dummy Profit Center
Validity
Indicators: Dummy Profit Center
Period
Dummy Profit Center
Address / Communications Data
Basic data
Profit Center
Profit Center
Profit Center
Profit Center
Mass Processing
Company Code Assignment Profit Profit Center Comp. Cd1 Ethylene Styrene ..... .....
Comp. Cd2
Master Data Maintenance Profit Profit Center
Depart
. Responsible
Ethylene
N.N.
XXX
Styrene .....
N.N.
YYY
A Grp Chart of Accounts Financial Accounting Accounting
1 Assets
1 Current financial assets and shortshortterm capital
2 Liabilities
2
3 Equity
3
4
8
Expense Revenue accounts
4
8
NonNonMaterial Primary Revenue operaoperainventory cost elements ting elements costs, revenue
9 Secondary cost elements
Controlling Profit Center Accounting
Master Data Groups
Cost Elements
Personnel
Wages Salaries
Profit Centers
Fertilizers
F1
F2
F3
Activity Types
Statistical Key Figures
R&T PROD. HOURS
Employees
PHR1 PHR2 Ten enured ured Temps
Cost Elements
Labour : contract
Domestic
Foreign
Profitability Segment Sales order
Cost center Profit Center
Asset
Internal order Production order
Material
Check Assignments for:
Not assigned
Materials Cost Centers Orders
Objects per profit center
Profit centers without cost centers
Material fast assignment
Course Map Module 1: Overview Module 2: Profitability Management Module 3: Master Data Module 4: Transfer Prices Module 5: Planning Module 6: Actual Data Module 7: Information System
A
transfer price is a price used used to valuate the the transfer of goods and services between independent organizational units.
America
Europe
Middle East
Division A USA UK
MEX
KSA
Division B
BRA
Legal View – that of independent legal companies
Group View – that of the organization as a whole
Profit center view - that of the decentralized responsibility areas
Asia
CO
Controlling area (Corporate Group) PCA
FI
ProfitCenter (Negotiated prices)
Company code (Legal View)
Transfer price from the group viewpoint
=
group production costs
Transfer price from the profit center viewpoint
=
management price
Transfer price from the legal viewpoint
=
sales and purchase price
Company code 9100 A Ltd PrCtr1
PrCtr2
+5
Company code 9200 A1 Ltd Company code 9300 CCtr 10
L
80
G
80
P
85
L 70 L 70 G 70 G 70 P 70 P 70
PrCtr2
CCtr 20 L 120
100
PrCtr3
PrCtr3
G 100 85 L
80
G
80
P
85
P 120 L 100 G 100
L 120
220
L
220
220
G P
100 220
G 100 P 120
P 85
Assumed Plan = Actual => No Variances Ethylene
Butene-1
A3 Ltd
Butene-1
Polyethylene
Polyethylene
Profit Center 1
Transfer price 120
PCA
Production order
Material
120 FI/CO Logistics
Parallel value flows Quantity flow
Profit Center 2
Course Map Module 1: Overview Module 2: Profitability Management Module 3: Master Data Module 4: Transfer Prices Module 5: Planning Module 6: Actual Data Module 7: Information System
Plan Integration
Planning Methods
Plan Data Transfer
Microsoft Excel
Profit Center Plan Sales 100,000 Discounts 5,000 Cost of Sales 50,000 Marketing Expenses 10,000 Admin. Expenses 15,000 Number of Sales Orders 1,000 ….
Internal Order
CO Production Order
Cost Center
Plan data transfer
ExcelExcel-Upload Copy existing data
New Plan
Plan Allocations
Final Plan
Manual entry
Plan Profit Center Cost Center Internal / CO Production Order
OnOn- line Plan Data Transfer AND/OR Subsequent Postings
Course Map Module 1: Overview Module 2: Profitability Management Module 3: Master Data Module 4: Transfer Prices Module 5: Planning Module 6: Actual Data Module 7: Information System
Flow of Actuals in Profit Center Accounting Overview Flow from Profit and Loss accounts Flow from materials management Flow from sales and distribution Flow from Balance Sheet items – Period end closing Flow from Asset Management Transfer of Material Stock Transfer of Work In Process Flow from Accounts payable and receivable Flow from controlling – Period end closing Flow from Overhead Cost Management Profit Center Document Entry Assessment & Distribution
Flow of Actuals in Profit Center Accounting Overview Flow from Profit and Loss accounts Flow from materials management Flow from sales and distribution Flow from Balance Sheet items – Period end closing Flow from Asset Management Transfer of Material Stock Transfer of Work In Process Flow from Accounts payable and receivable Flow from controlling – Period end closing Flow from Overhead Cost Management Profit Center Document Entry Assessment & Distribution
ECPCA
Profit Center Accounting V A L U E E
FI
Primary Costs
F L O W
Business process
COPA
COOM
COPC
Procurement
MM
Production
PP
Goods Movement
MM
Sales/Billing
SD
Flow of Actuals in Profit Center Accounting Overview Flow from Profit and Loss accounts
Flow from materials management Flow from sales and distribution
Flow from Balance Sheet items – Period end closing Flow from Asset Management Transfer of Material Stock Transfer of Work In Process Flow from Accounts payable and receivable Flow from controlling – Period end closing Flow from Overhead Cost Management Profit Center Document Entry Assessment & Distribution
Source Transaction
Profit Center
Billing Document
Material/Plant of Sales Order Substitution
Invoice Receipt
Material/Plant of Purchase Order
Goods Movement
Material/Plant
Direct Posting from FI
Indirect /Manual Assignment
Other P&L Accounts
Customized Automatic Account Assignment
Material Expense 400000
V A L U E F L O W
500
Material Expense 400000 FI 500
COCOPC
Raw Materials 119400
Material Expense 500
500
Business process
Consumption Production Order
MM
PP
ECPCA
Production Output M. Expense 462001
V A L U E F L O W
450
500
Finished Products 119430 FI 450
COCOPC
Production Output 462001
Production Output - 450
450
Business process
Delivery to Stock Production Order
PP
MM
ECPCA
ECECPCA
V A L U E F L O W
Inventory - Finished Product (FG) 119430
Stock
6,028.50-
Cost of Goods Sold 462002 6,028.50
Business process
FI
Change Stock
Goods Issue
MM
Sales
810000 V A L U E
10,000
Receivables
FI F L O W
ECECPCA
…
10,000 Sales
810000 10,000
Business process
Sales/Billing Sales/ Billing
SD
Flow of Actuals in Profit Center Accounting Overview Flow from Profit and Loss accounts Flow from materials management Flow from sales and distribution Flow from Balance Sheet items
–
Period end closing
Flow from Asset Management Transfer of Material Stock Transfer of Work In Process Flow from Accounts payable and receivable
Flow from controlling – Period end closing Flow from Overhead Cost Management Profit Center Document Entry Assessment & Distribution
Source Transaction
Profit Center
Assets
Cost Center/Internal Center/Internal Order Assignment of Asset
Inventory Values
Material/Plant
Accounts Receivable Accounts Payable
Material/Plant Account Assignment of Sales order/Purchase Order
Other Balance Sheet Items
Customizing Automatic Account Assignment
Building Assets
V A L U E
100
On-line
FI
F L O W
Business process
ECECP CA PCA
Periodic Transfer
Building Assets 100
Transaction Transaction Processing: Processing: Acquisition of Asset
Period End Closing: Closing: Transfer of Asset Values
Material Stock
V A L U E F L O W
1000
OnOn-line
FI
Material Stock 1000
Periodic Transfer Transfer
ECECP CA PCA
WIP
V A L U E F L O W
ECECP CA PCA
80
OnOn-line
FI WIP 80
Periodic Transfer Transfer
Sales order
FI
SD Accounts Receivable
Item 1 Profit center A 1000 Item 2 Profit center B 2000 Item 3 Profit center C 3000
6000
1
Carry out period -closing activities for payables and receivables in FI (payables and receivables are split according to profit center)
2
Run transfer program in Profit Center Accounting Accounting
ECECPCA
A/R Profit Center A 1000
A/R Profit Center B 2000
A/R Profit Center C 3000
Flow of Actuals in Profit Center Accounting Overview Flow from Profit and Loss accounts Flow from materials management Flow from sales and distribution Flow from Balance Sheet items – Period end closing Flow from Asset Management Transfer of Material Stock Transfer of Work In Process Flow from Accounts payable and receivable Flow from controlling
–
Period end closing
Flow from Overhead Cost Management Profit Center Document Entry Assessment Assess ment & Distribution
Auto Expenses
V A L U E
ECECPCA
450017
FI
F L O W
500 Auto Expenses 450017 500 CO OM
Vendor 500
Business process
Transaction Transaction Processing: Post Vendor Invoice
Course Map Module 1: Overview Module 2: Profitability Management Module 3: Master Data Module 4: Transfer Prices Module 5: Planning Module 6: Actual Data Module 7: Information System
Master Data Index
Summary Records
ListListoriented Reports
Interactive Reporting
Line Item Reports
Variable output areas
Interactive Reporting
Navigation tree / drag & drop Cumulative display functionality
Interface Report-to-Report
List
–
Oriented Reports
Printing options Integration with MS Office
You should now: Have an understanding the functions in Profit Center Accounting. Explain Profitability management in SAP. Describe and maintain CO-PCA master data. Identify the source of actual values. Execute planning. Use the CO-PCA information system.
