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Accounting & Controlling powered by SAP HANA Dipl.-Kaufmann (Univ.) Uwe Lebefromm Senior Education Consultant SAP DEUTSCHLAND SE & Co. KG New General Ledger Accounting New Simple Finance UNIVERSITY OF RIJEKA FACULTY OF ECONOMICS

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Page 1: Accounting & Controlling powered by SAP HANA - …pubweb.carnet.hr/uhk/wp-content/uploads/sites/389/2015/10/EFRI_S... · Accounting & Controlling powered by SAP HANA ... SAP.COM Help

Accounting & Controlling powered by SAP HANA

Dipl.-Kaufmann (Univ.) Uwe Lebefromm Senior Education Consultant SAP DEUTSCHLAND SE & Co. KG

New General Ledger Accounting New Simple Finance

UNIVERSITY OF RIJEKA

FACULTY OF ECONOMICS

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Content

Introduction SAP – The Company ERP – Historical Development Progression from SAP R/3 to SAP ERP SAP ERP Financials Financial Accounting vs. Management Accounting New General Ledger Online Document Split Real Time Integration Paralell Accounting Sales Order Process from the Accounting View Management Accounting Management Accounting Architecture Accounting & Controlling – New Simple Finance Different Sources of Truth New Architecture – Universal Journal Cost of Goods Sold - COGS COGS Classic Acct. & Ctrl. COGS in New Simple Finance Material Cost Estimate – The Basis of COGS Custumizing COGS in Accounting Price Difference (PRD) of Own Manufacturing PRD value flow in classic Acctl. & Ctrl. PRD value flow in New Simple Finance Customizing PRD in Accounting Summarize

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SAP – The Company

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ERP? No definition SAP invents and establishes an ERP system

ERP = The business software ERP becomes standard software. The first competitors appear in the marketplace

Dotcom hype: ERP = old E-business = New ERP software is regarded as obsolete. The first "New Dimension" products conquer the market

Integrated Business Suite & xApps E-business is defined as an extension of ERP software. SAP sets a new standard

ERP – Historical Development

4

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Progression from SAP R/3 to SAP ERP Te

ch

no

lo

gy

Ap

plic

atio

n

SAP Basis

Extensions SAP R/3

(up to Release 4.6C)

Collaborative Financials

Collaborative HR

Analytical Applications

SAP R/3

Enterprise

mySAP ERP

Integration of People

Integration of Information

Integration of Processes

Extensions Set 1.10 & 2.0

Application Core 4.7

SAP Web

Application Server

Application

Collaborative Operations

5

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Analytics

Corporate Services

Financial Accounting

Management Accounting

Corporate Governance

Financial Supply Chain Management

Strategic Enterprise Management

Financial Analytics

Travel Management

Incentive & Commission Management

Corporate Real Estate

Financials

SAP ERP Financials

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Goal:

Management Support, even

across legal entities

Levels:

Cost and revenues including

their internal transfers

Financial Accounting

Management Accounting

Profitability Accounting

Job Costing

Cost Center Accounting

Product Costing

AP AR Assets Banks

GL

Automatic reconciliation

Goal:

Legal reporting

Level:

Defined by law for compliance

Legal Reporting

Management Reporting

One reconciled, consistent

version of the truth

Financial Accounting vs. Management Accouting

74

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The new general ledger has an extended data structure by default.

Customer fields can also be added to the general ledger.

The (real-time) document split (online split) makes balance sheets for entities

possible, such as "Segment".

Reconciliation between Management Accounting (-> CO) and Financial Accounting (->

FI) can occur in real time – thanks to "Real-Time Integration CO -> FI" – Time-

consuming reconciliation activities are omitted.

The "new GL" makes it possible to manage multiple "books" (-> ledgers) within the

general ledger. This is a possible display option to model parallel accounting in the

SAP System.

The new general ledger in mySAP ERP has the following advantages

compared to the conventional general ledger in R/3 Enterprise:

New General Ledger

79

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Display Document: General Ledger View

Entry View:

Doc. Number: 19000001538 Company Code: 1000 Fiscal Year: YYYY

Doc. Date: MM/DD/YYYY Posting Date: MM/DD/YYYY Period: M

FB03

Ledger 0L:

Document: 19000001538 Fiscal Year: YYYY Period: M

CCd Itm PK Account Name Amount Curr. FncArea CCtr Segment

1000 1 31 160000 Accts Payable 4640- EUR SEG A

1000 2 40 417000 Service 4000 EUR 0400 1000

1000 4 40 154000 Input Tax 640 EUR

0.00 EUR SEG A

1000 1 31 160000 Accts Payable 6960- EUR SEG B

1000 3 40 417000 Service 6000 EUR 0100 4140

1000 4 40 154000 Input Tax 960 EUR

0.00 EUR SEG B

New General Ledger – Online Document Split

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The following occurs in real time: A posting for wages/salaries (-> account 420000)

is entered in FI

An assignment is also made to cost center 1000 and

functional area 0400 is derived. Cost Center 4140

420000 + 500

Cost Center 1000

420000 + 500

420000 - 500

∑ 0

420000

500

420000

500

Functional Area 0400: 500

- 500

∑ 0

Functional Area 0100: 500

1.

2a.

2b.

FI 420000

500

Payables

500

Functional Area 0400: 500

CO Cost Center 1000

420000 + 500

CO

The value on cost center 1000 is now reposted (for

example, by a manual reposting in CO) to cost center

4140. However, functional area 0100 is assigned to cost

center 4140.

2.

FI

New General Ledger – Real Time Integration

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In each client, there is only one leading ledger.

However, you can also have non-leading ledgers (within General Ledger

Accounting) alongside the leading ledger!

The leading ledger generally reflects the set of accounting principles used to

create group financial statements (leading valuation)

IAS

Ledger (Leading Ledger)

German

HGB Ledger

US

GAAP Ledger

Ledger

XYZ

Example:

New General Ledger – Parallel Accounting

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Billing

Delivery

P/L

Assets Liabilities

Expenditure Income

Balance Sheet FI GL

Material

Bank

Receivables

Equity capital

Liabilities

Loans Stock

Change FG (P/L)

(costs/PO)

Customers

Payment

1. MM

3.

2.

FI AR

SD

Sales Order Process from Accounting View

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HCM

CO

PC

Process Material Valuation Cost

Center

EC-

PCA

Pro

fit Cente

r Accountin

g

Product Cost Accounting Overhead Cost

Controlling

Human Capital

Management

CO

OM

CO

PA

Financial Accounting

Assets WIP Revenue FI Inventory

Material Labor OH Process

Procurement Production Warehouse Sales

Profitability

Analysis

Internal Order

Produc- tion

Order

Profitability

Segment

Cost Element Accounting

Management Accounting Architecture

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No profit center &

no G/L account in

Asset Accounting Totals

Material Ledger does

not store G/L account

and Profit Center

Different level of detail due to

the ‘999’ document lines limit

e.g. 1:n documents FI/CO

G/L and Profitability updated

at different business events

on different entities (e.g. account)

Different Sources of Truth

AA – Asset Accounting G/L – General Ledger CO – Controlling ML – Material Ledger P&L – Profit & Loss Statement PA – Profitability Analyzis FI - Financials

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One line item table with full detail for all components. Data stored only once, so no reconciliation needed by architecture.

Fast multi-dimensional reporting on the Universal Journal possible without replicating data to BI. If BI is in place, one single BI extractor is needed.

Reduction of memory footprint through elimination of redundancy.

Technical preparation done to enhance important structural capabilities of the Financials solution (e.g. multi-GAAP, additional currencies)

New Architecture – Universal Journal as the Single Source

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COGS in Sales Order Processing Classic ACCT & CTRL

Goods Issue to Sales Order Delivery

Financial Accounting and Profitability Analyzis Accounting Based: Cost of Goods Sold: Standard-Price * Delivered Quantity

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COGS in Sales Order Processing New Simple Finance

Goods Issue to Sales Order Delivery

Financial Accounting and Profitability Analyzis Accounting Based: Cost of Goods Sold: Standard-Price * Delivered Quantity AND COST COMPONENT SPLITT

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Material Cost Estimate as Basis for COGS

The Cost Component Split can be take over to all modules in Accounting & Controlling

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Customizing in Financial Accounting COGS

Assign the Elements of the Cost Component Split to therefore defined Accounts. Assign Spit Scheme to Company Code

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Example Report in Accounting Based CO-PA

Reporting with Contribution Margin In Accounting Based Profitbility Analyzis

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Price Difference Manufacturing Classic Acct. & Ctrl.

Settlement of price diferences to Financial Accounting aggregated to one amount. Settlement to Profitability Analyzis Costing Based with different variance categories on different value fields.

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Price Difference Manufacturing New Simple Finance

Settlement of different variance categories to Financial Accounting to therefore defined accounts additional to total amount to the account: Loss-Own-Production Price Difference.

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Customizing in Financial Accounting PRD

Assign the variance category to therefore defined account. Assign Spit Scheme to Company Code

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Summarize

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Where What Link

SAP.COM SAP HANA http://hana.sap.com/

Help Portal SAP HANA Innovations for SAP Business Suite

http://help.sap.com/hibs

SAP.com Discover SAP S/4HANA http://discover.sap.com/S4HANA

SAP Service Marketplace

Hybrid Scenarios

http://service.sap.com/public/hybrid

SAP.COM Help Page for SAP Simple Finance http://www.sap.com/solution/lob/finance/software/cloud-erp-finance-management/index.html

Related SAP Links

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Thank you for participation

104

University of Rijeka

New General Ledger Simple Finance

in SAP System S4HANA