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Vladimir Popadić, SAP team manager u TARKETT-u je govorio kako je SAP uspešno implementiran u 15 TARKETT-ovih kompanija širom sveta i posebno je objasnio deo oko Sales controllinga i Product costinga. U prvom delu, Vlada je dao pregled oko opštih pravila knjiženja (SAP & Tarkett). ZSIO – jedan operativni kontni plan (+ lokalni za svaku državu) Jedno područje kontrolinga koje obuhvata sve kompanije u EE Grupna valuta (EUR) u kontrolingu Aktivirana knjiga materijala zbog paralelnog viševalutnog vrednovanja Standardna cena kao tip vrednovanja za gotove proizvode i poluproizvode u proizvodnim kompanijama Otpuštanje kalkulacije gotovih proizvoda se vrši 1 godišnje (2. ili 3. januara) Sirovine, trgovačka roba, rezervni delovi…. se vrednuju po prosečnoj ceni Sekundarni troškovni elementi – pozicije iz korporativnog bilansa Posle toga, Vlada je dao pregled oko Product costinga (cene koštanja) i načina izračunavanja cene koštanja u Tarkettu. Ono što je posebno zanimalo controllere je pravljanje bilansa i veoma brzo zatvaranje (monthly closing, 5 radni dan u mesecu). Vlada je vrlo detaljno i konkretno objašnjavao primenu SAP-a u Tarkettu.
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SAP Controling TEE
Vladimir Popadić
30.01.2013.
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We provide integrated
flooring solutions
Group Presentation 2
Housing
Offices
Education
Stores and
hospitality
Healthcare
Sports
Market segments
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Group Presentation 3
Market leadership
We are a Global Leader in both
Residential and Commercial segments
# 1 in Vinyl
worldwide
# 1in
Accessories in North America
#1in Artificial
Grass worldwide
# 1in Wood
in Western & Eastern
Europe
# 1in Running
Tracks in North America
We are a Global Leader in both
Residential and Commercial
segments
Group Presentation
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Tarkett sales by geographical area
Group Presentation 4
25%
35%
North
America
European
Union*
2.1Billion Euros
turnover in 2011
*and Switzerland and Norway
Our 2011 key figures
38%
Emerging
countries
2%
Other OECD
countries
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Tarkett product lines(% sales per product line)
Group Presentation 5
65%
12%11%
Sports Rubber and
Various
Vinyl and
Linoleum
12%
Wood and
Laminate
32Production sites
9,200employees
Our 2011 key figures
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Our 130 years
of flooring experience
Group Presentation 6
Committed and stable shareholders: Deconinck Family (50%), KKR (50%)
An original structure combining family patrimony (3rd generation)
and the know-how of a recognized financial investor
Group history
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Strong organic growth, sales
back to pre-crisis level, profitability hurt
by raw material prices surge
Group Presentation 7
Group history
EBITDA in million €
Sales in million €
2007 2008 2009 2010 2011
227 230208 222
191
2087 2069
1708
19192088
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Group Presentation
Tarkett Srbija ključne cifre za 2011.
Prodaja158
Milion €
1300zaposlenih
4
fabrike
Izvoz>90%
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Tarkett EE
9
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Galerija podova
Sintelon DOO Tarkett DOO Vinisin Tarkett ZAO
Tarkett UA Tarkett RUS
Sintelon UASintelon.RS Tarkett Sommer
Tarkett KZ Tarkett BYTarkett SEE
Organizacija TEE
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Opšti principi
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• ZSIO – jedan operativni kontni plan (+ lokalni za svaku državu)
• Jedno područje kontrolinga koje obuhvata sve kompanije u EE
• Grupna valuta (EUR) u kontrolingu
• Aktivirana knjiga materijala zbog paralelnog viševalutnog vrednovanja
• Standardna cena kao tip vrednovanja za gotove proizvode i poluproizvode u proizvodnim kompanijama
• Otpuštanje kalkulacije gotovih proizvoda se vrši 1 godišnje (2. ili 3. januara)
• Sirovine, trgovačka roba, rezervni delovi.... se vrednuju po prosečnoj ceni
• Sekundarni troškovni elementi – pozicije iz korporativnog bilansa
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Organizaciona struktura – profitni centri
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Područje kontrolinga 001
0101
0102
0103
0104
0108
0127
0131
0105
0106
0107
0109
0114
0130
0151
RR 105010001
LA 105100001
TU 105140001
LI105160001
CR 105020001
NP 105150001
VR 105030001
WE 105110001
HO 105120001
HE 105130001
ADM105990001
0132
0145
Tarkett RUS Moskva, RUS
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28.03.2011.Программа автоматической оплаты 13
Organizaciona struktura – profitni centri
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MK105990001
RR 105010001
LA 105100001
TU 105140001
LI105160001
CR105020001
NP 105150001
VR105030001
WE 105110001
HO105120001
HE105130001
Organizaciona struktura – mesta troška
14
0105RR 105010001
LA 105100001
TU 105140001
LI105160001
CR 105020001
NP 105150001
VR 105030001
WE 105110001
HO 105120001
HE 105130001
ADM105990001
Tarkett RUS Moskva, RUS
HR105990004
Marketing105990008
DC105990010
ADMIN105990002
Prodaja 105990009
FI105990003
IT105990005
LO105990006
Transport105990007
Područje kontrolinga 001
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Stvarna knjiženja
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Galerija podova
Sintelon DOO Tarkett DOO Vinisin Tarkett ZAO
Tarkett UA Tarkett RUS
Sintelon UASintelon.RS Tarkett Sommer
Tarkett KZ Tarkett BYTarkett SEE
Laverna
Prodaja - proces
shipment
invoicing
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Galerija podova
Sintelon DOO Tarkett DOO Vinisin Tarkett ZAO
Tarkett UA Tarkett RUS
Sintelon UASintelon.RS Tarkett Sommer
Tarkett KZ Tarkett BYTarkett SEE
Laverna
Prodaja - proces
shipment
invoicing
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Rosa OOO
BPK OOO
Laverna NW
Laverna?
Laverna
shipment
invoicing
Laverna Ekaterinburg
Umtsik
Yuga Strojkomplekt
Laverna Ekaterinburg
.................
owner customer
Bonuses, pricing
ship to party
Prodaja - kupac
Tarkett RUS
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Rosa OOO
Umtsik
Yuga Strojkomplekt
Laverna Ekaterinburg
ship to party
Prodaja – distributivni centar
Otradny
Mitishchy
Novosibirsk
Eketerinburg
Rostov
Tarkett RUS
shipment
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28.03.2011. 20
Prihodi i rabati
Rebates Codes in SAP
BaseAmount ZP01, ZP00, PI01 , PI04, PI1S, ZP0S
CorrectionRegion ZRAA , ZD0H, ZD0I
TransportSurchage ZD0G
Loyality ZD04, ZD01
Rabate ZD05, ZD03, ZD0B. ZDSB
ProjectWithDistr ZD06, ZD0A, ZDSA
IndRabatesS ZD08, ZD0C, ZDSC
IndRabates ZD07, ZD0D, ZDSD, ZD0M
CashDiscount ZRAB ,ZD0E , ZDSE
PaymentTerms ZTOP
RabatesRegion ZD02
RebatesSamples ZD09
BasicRabate ZD0F
ProjectRebate
RatedRebate ZD0L
CLSurcharge ZD0K
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Prihodi i rabati
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ship to party
Transport
shipment
Sintelon.RS
Tarkett DOO - wood
Tarkett DOO - RR
Tarkett SEE
Tarkett SEE
Sintelon DOO
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Transport - troškovi
23
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Transport - troškovi
24
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Transport - troškovi
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Planiranje
Planiranje troškova na nivou grupe troškovnih elemenata i mesta troška
Planiranje prihoda i rabata na nivou PC
Planiranje statističkih ključnih brojki
Planiranje standardne cene gotovih proizvoda u proizvodnim kompanijama
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Kontroling troškova proizvoda
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Planiranje troškova
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Planiranje tipova aktivnosti
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Planiranje standardne cene
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Zatvaranje perioda
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5-tog radnog dana u mesecu potrebno je izraditi kompletan bilans uspeha po biznis centrima u zadatoj
formi
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Finansijski priručnik
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Sekundarni troškovni elementi
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Definisanje alokacije
105990001MK
.........105990006Logistika
105990007Transport
105990009Prodaja
Energija DE10 DE20 DE30 DE40
Sl. put DE10 DE20 DE30 DE40
........
Transport x DE25 DE35 x
Zarade DE19 DE29 DE35 DE45
Amortizacija DE99DE99 DE99 DE99
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Grupe troškovnih elemenata
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Definisanje alokacije
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Definisanje alokacije - statistički pokazatelji
105990001MK
.........105990006Logistika
105990007Transport
105990009Prodaja
Energija K1 K1 K1 K1
Sl. put K2 K2 K2 K2
........
Transport x K5 K5 x
Zarade K1 K1 K1 K1
Amortizacija K1 K1 K1 K1
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Statistički pokazatelji
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Zatvaranje perioda – Procena
5070000
Troškovi putovanja
6000001
Plata
4130000
El. energija
10000 50000 5000
DE10
S A
L E
105010001
RR
105020001
CR
105030001
VR
105100001
LA
105990001
MK
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105010001
RR
105020001
CR
105030001
VR
105100001
LA
105990001
MK
5070000
Reprezentacija
6000001
Plata
4130000
El. energija
10000 50000 5000S
A L
E
Zatvaranje perioda – Procena
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105010001
RR
105020001
CR
105030001
VR
105100001
LA
105990001
MK
5070000
Troškovi putovanja
6000001
Plata
4130000
El. energija
DE10
S A
L E
10000 50000 5000
-10000 -50000 -5000
32500
19500
9750
500
Zatvaranje perioda – Procena
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Zatvaranje perioda – Procena
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Zatvaranje perioda – Procena
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Zatvaranje perioda – Procena
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Zatvaranje perioda – Procena
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Zatvaranje perioda – Procena
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Izveštavanje 1/2
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Izveštavanje 2/2
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