120757607 SAP Profit Center Accounting PPT

8/17/2019 120757607 SAP Profit Center Accounting PPT

http://slidepdf.com/reader/full/120757607-sap-profit-center-accounting-ppt 1/62

Profit Center Accounting



Course Objectives

Understand the functions in Profit Center Accounting.

Explain Profitability management in SAP.

Describe and maintain CO-PCA master data.

dentify the source of actual !alues.

Execute planning.

Use the CO-PCA information system.



Module 1: Overview

Module 2: Profitability Management

Course Map

Table of contents

Module 5: Planning

Module 3: Master Data

Module 4: ransfer Pri!es

Module ": #!tual Data

Module $: %nformation &ystem



CA Overview

Profit center accounting" in con#unction $ith transfer pricing"

enables%- Structuring of the A &roup according to Strategic 'usiness Units

(S'Us)" leading to%*ull ncome Statements according to lines of

business (Product &roups rolled up to S'U+Sectors)

Selected reporting of 'alance Sheet items by Product &roup+S'Uand Sector (e.g. Payables+,ecei!ables" *ixed Assets. n!entories).

he ability to reflect material mo!ements bet$een S'Us at

commercial prices rather than cost





*ow profitable are individual mar+et segments,

Over'ead Cost Controlling*ow !an we redu!e our over'ead?

#re t'e responsibility areas wor+ing

effi!iently, *ow 'ig' are t'e organisational a!tivity

!osts, #re t'ey wit'in t'eir budgets,

*ow !an we optimise our internal

business pro!esses,

-C

PC#

ProfitCen

ter

#!!o

unting

*ow

Profitable are

%ndividual areas?

Over'ead Cost Controlling

.'at !osts o!!ur wit'in t'e organisation?

CO

C-/

CO

P#

CO

OM

Profitability #nalysis

CO

PC Produ!tCostControlling

.'at are t'e

Manufa!turing

Costs of a

produ!t?

CO Module Overview





ProfitCen

ter#!

!ountin

g

*uman

)esour!es

0inan!ial

#!!ounting

0%

&D

&ales andMaterials

Management

Materials

Management

CO

P#

CO

OM

-C -

PC#

Distribution

CO Components

Cost -lement #!!ountingCO

C-/

*) MM &D

0inan!ial

#!!ounting

Cost -lement #!!ounting

Cost !enters %nternal

orders

Profitability

segment

#sset )evenues-pense

#!tivity

types

%nternal Orders

Company Code 1 # /td6 2 #1 /td

Operating !on!ern 1 7 # 8rp9

Over'ead Cost Controlling Produ!t Cost

Controlling

&tandard

Cost -stimate

Produ!t Cost

Colle!tor Controlling area 1 7 # 8rp9



Organisational Units & Master Data

#1 /td

2

# /td

1

*

1

Cost Centers Pur!'asing

13;

8en

&ervi!es

14;

Company Codes

Orders Cost Ob<e!ts

&ales and

Mar+eting

15;

)

1";

Ot'er Cost Ob<e!ts

Operating Con!ern

Controlling #rea

# 8rp Operating

Con!ern 19

# 8rp Controlling#rea 19

-t'ylene

PropyleneP'arma Polyolefins Power

ele!o

mmuni

!ation

%nform

ation

te!'no

logy

Corporate

!ommon

Profit Centers



Module 1: Overview


Course Map

Table of contents

Module 5: Planning







Aspects of rofitability Management

)evenue 2

Dis!ounts 1

CO8& 23

Contr= Margin 144

)evenue 2

&alaries 4">

Materials 23

Profit

DistributionProdu!tionPro!urement &ales

#dvertising

Profitability #nalysis?y Mar+et segment

Mar+et oriented9

)esponsibility #!!ounting

Company oriented9

Profit Centers

PC# P#

&egments

-ternal Mar+et

Profitability



Aspects of rofitability Management

CharacteristicsCO-PA

costing-based

EC-PCA

profit center

Enterprise

controlling

#ims of

profitability

a!!ounting

@ey figures

Cal!ulation

of profits

)e!on!iliation

wit' 0%

profit-related

key figures

posted and

imputed values

Sales and

profitability

controlling

period accounting

and cost-of sales

methods

cost-of-sales

method

profit-rel. key fig.

balance sheet fig.

posted values



Typical uestions in rofit Center

Acctng!

.'at is t'e operating profit for a profit !enter,

.'at asset value is attributed to

# profit !enter,

.'i!' responsibility areas

-!eeded t'eir plan for last mont',

.'at goods and servi!es are e!'anged wit'in

'e !orporation,

)eturn

on

!apital

Costmanagement

Management

of internal

sales servi!es

Contribution of

organiAational

unit



"esponsibility Accounting

)eporting Dimensions

Profit Centers

#nswers

Profit

&ales )evenue

&ales Dedu!tions

Cost of 8oods &oldOperating Profit

/iabilities

#!!ounts )e!eivables

%nvested Capital in #ssets

%nventoryCost of Capital

)eturn on %nvestment

#!!ounts

)O%

-Buity urnover

)eturn on &ales

-!onomi! Profit %nvested

Capital

Determine and analye profit! balance

and financial ratios by Profit Center



Company 3

#2 /td

8roupCompany 1

# /td

Company 2

#1 /td

Profit Center 1

Profit Center 2

1ou use !aluation !ie$s to represent different $ays of !ie$ing business transactions in

a company.

2egal !ie$ (ndi!idual enterprise) 3 *or transactions bet$een company codes.

&roup !ie$ 3 *or a consolidated !ie$ of the corporation.

Profit center !ie$ 3 *or business transactions bet$een profit centers.

/egal Profit Center

#

8roup

#aluation #iews



arallel Currencies in rofit Center

Acctn!

Profit Center #!!ounting-C-C

PC#PC#

ransa!tion

Company &pe!ial

Code -C PC#Curren!y

Curren!y Curren!y



Module 1: Overview


Course Map

Table of contents

Module 5: Planning







Organisational Units & Master Data

#1 /td

2

# /td

1

*

1

Cost Centers Pur!'asing

13;

8en

&ervi!es

14;

Company Codes

Orders Cost Ob<e!ts

&ales and

Mar+eting

15;

)

1";

Ot'er Cost Ob<e!ts

Operating Con!ern

Controlling #rea

# 8rp Operating

Con!ern 19

# 8rp Controlling#rea 19

-t'ylene

PropyleneP'arma Polyolefins Power

ele!o

mmuni

!ation

%nform

ation

te!'no

logy

Corporate

!ommon

Profit Centers



Master Data in rofit Center

Accounting

Profit Centers

Profit Center &roups

Accounts P42" 'alance Sheet tems

Statistical 5ey figures



Master Data $ rofit Center %'

Profit

Center

Organi6ational unit in Accounting that reflects amanagement-oriented structure of the organi6ation

for the purpose of internal control. Profit Center groups

are collections of Profit centers $ith similar characteristics.

n the case of A &rp this structure is by Product &roup.



#ddress

Communi!ations

Data

?asi! data

Company Code

#ssignment

Master Data ( Profit Center %)'

(alidity

Period

Profit

Center



#ddress

Communi!ations

Data

?asi! data

%ndi!ators:Dummy Profit Center

Master Data ( Dummy Profit Center

(alidity

Period

Dummy Profit

Center



ProfitProfitCenter Center

ProfitProfit

Center Center ProfitProfit

Center Center ProfitProfit

Center Center

Mass Pro!essing

Company CodeCompany Code

#ssignment#ssignmentMaster DataMaster Data

Maintenan!eMaintenan!e

Profit CenterProfit Center Comp= Cd1 Comp= Cd2

-t'ylene

&tyrene

==========

Profit Center Profit Center Depart = )esponsible= )esponsible

Collective Master Data rocessing

E=E=

E=E=

-t'ylene

&tyrene

FFF

GG

G=====



ControllingControlling

,e!enue

elements

1 2 3

Assets

4

2iabilities E7uity

0inan!ial #!!ounting0inan!ial #!!ounting

Expense

accounts

>

,e!enue

Profit Center #!!ountingProfit Center #!!ounting

1Current

financial

assets

andshort-termcapital

2on-opera-tingcosts"

re!enue

30aterialin!entory

Accounts in CA

# 8rp C'art of #!!ounts

Primarycostelements

Secondarycostelements

4 >



Master Data *roups

WagesWages SalariesSalaries

PersonnelPersonnel

CostCost-lements-lements

PHR1PHR1 PHR2PHR2

R&TR&TPROD.PROD.

HOURSHOURS

#!tivity#!tivityypesypes

TempsTempsTenuredTenured

EmployeesEmployees

&tatisti!al&tatisti!al@ey 0igures@ey 0igures

DomesticDomestic 0oreign0oreign

a!our "a!our "

contractcontract

CostCost-lements-lements

#1#1 #2#2 #$#$

#ertili%ers#ertili%ers

ProfitProfitCentersCenters



Cost !enter Cost !enter

%nternal order %nternal order

&ales order

Material

ProfitabilityProfitability

&egment&egment

#sset

Produ!tion order

ProfitProfitCenter Center

rofit Center Assignments



Monitoring Assignments

0aterials0aterials

Cost CentersCost Centers

OrdersOrders

Material fast

assignment

Profit !enters

wit'out

!ost !enters

Ob<e!ts per

profit !enter

Eot

assignedC'e!+ #ssignments for:C'e!+ #ssignments for:



Module 1: Overview


Course Map

Table of contents

Module 5: Planning







Definition of a Transfer rice

A transfer price is a price used to !aluate the transfer of

goods and ser!ices bet$een independent organi6ational

units.



+nterprise Controlling

2egal /ie$ 3 that of independent legal companies

&roup /ie$ 3 that of the organi6ation as a $hole

Profit center !ie$ - that of the decentrali6ed responsibility areas

Division #

Division ?

#meri!a -urope Middle-ast #sia

?)#

M-F

H&#

@&#

H@



Transfer rices in ,A

Controlling area Corporate 8roup9

PC#PC#

0%0%

COCO

ransfer pri!e from t'e group viewpoint I group produ!tion !osts

ransfer pri!e from t'e profit !enter viewpoint I management pri!e

ransfer pri!e from t'e legal viewpoint I sales and pur!'ase pri!e

Company !ode

/egal (iew9

Profit Center

Eegotiated pri!es9



#ssumed Plan I #!tual IJ Eo (arian!es

Company !ode 1 #3 /td

PrCtr1 PrCtr2

K5

/ >

8 >

P >5

/ >

8 >

P >5

8 $

/ $

P $

Company !ode 3 # /td Company !ode

2

#1 /td

PrCtr2

>5

CCtr 2

/ 12

8 1

P 12

/ 12

8 1

P 12

1

PrCtr3

P 22

8 1

/ 2222

22

Transfer ricing

CCtr 1

-t'ylene ?utene1 Polyet'ylene Polyet'ylene?utene1

/ 1

P >5

8 $

/ $

P $

PrCtr3

8 1



Transfer prices in CA

Profit Center 1 Profit Center 2

PC#

uantity flow

Parallel value flows

12

MaterialProdu!tion

order

/ogisti!s

0%CO

ransfer pri!e12



Module 1: Overview


Course Map

Table of contents

Module 5: Planning







rofit Center lanning Objectives

Plan ntegration

Planning 0ethods

Plan Data ransfer





lanning met.ods in CA

Plan#llo!ations

Eew Plan

0inal Plan

Plan data transfer Manual entry

Copy eisting data

-!elHpload



Plan Profit Center

)evenue 16

Mar+eting 56

#dmin 16;=

;=

Cost Center

%nternal

Online Plan Data ransfer

#EDO)

&ubseBuent Postings

lan Data Transfer

CO Produ!tion

Order



Module 1: Overview


Course Map

Table of contents

Module 5: Planning







Actual #alues Overview

*lo$ of Actuals in Profit Center Accounting

O!er!ie$ *lo$ from Profit and 2oss accounts

*lo$ from materials management

*lo$ from sales and distribution

*lo$ from 'alance Sheet items 3 Period end closing *lo$ from Asset 0anagement ransfer of 0aterial Stoc5

ransfer of 8or5 n Process

*lo$ from Accounts payable and recei!able

*lo$ from controlling 3 Period end closing

*lo$ from O!erhead Cost 0anagement Profit Center Document Entry

Assessment 4 Distribution





Overview *lo$ from Profit and 2oss accounts



*lo$ from 'alance Sheet items 3 Period end closing *lo$ from Asset 0anagement ransfer of 0aterial Stoc5








0%0%

COCO

PCPC

COCO

P#P#

COCO

OMOM

Overview of #alue /low in CA

--

?usiness

pro!ess

((##

//

HH

00//

OO

..

-C-C

PC#PC#

Produ!tion

8oods

&ales?illingPro!urement

MMMMPPPP &D&DMMMM

-

Profit Center #!!ounting

Movement

Primary Costs





O!er!ie$ 0low from Profit and /oss a!!ounts

0low from materials management

0low from sales and distribution

*lo$ from 'alance Sheet items 3 Period end closing

*lo$ from Asset 0anagement ransfer of 0aterial Stoc5








MaterialPlant of &ales Order

&ubstitution

MaterialPlant

of Pur!'ase Order

MaterialPlant

%ndire!t Manual #ssignment

CustomiAed #utomati!

#!!ount #ssignment

%nvoi!e )e!eipt%nvoi!e )e!eipt

8oods Movement8oods Movement

Dire!t Posting fromDire!t Posting from 0%0%

Ot'erOt'er P/ #!!ountsP/ #!!ounts

&our!e ransa!tionProfit

Center

?illing Do!ument?illing Do!ument

Determination of rofit Centers in &0



?usiness

pro!ess

((##

//

HH

00//

OO

..

-C-C

PC#PC#

0%0%

PPPPMMMM

Material -pense

4

)aw Materials

114

5

5

5

Consumption Produ!tion

Order

COCOPCPC

Material -pense 5

/low from materials management %'

-

Material -pense

4



?usiness

pro!ess

((##

//

HH

00//

OO

..

-C-C

PC#PC#

0%0%0%

PPPP MMMM

0inis'ed Produ!ts

1143

45

45

Delivery to &to!+

Produ!tion Order

45

M= -pense

5

Produ!tion Output 45

COCOPCPC

Produ!tion Output

4"21

/low from materials management %)'

-

Produ!tion Output

4"21



?usiness

pro!ess

((##

//

HH

00//

OO

..

0%0% "62>=5

Cost of 8oods &old

"#$%%$

%nventory

0inis'ed Produ!t 089

&&'"(%

"62>=5

8oods %ssue

MMMM

/low from sales and distribution %'

-

&to!+

C'ange &to!+

-C-C

PC#PC#










0low from ?alan!e &'eet items 7 Period end !losing

0low from #sset Management ransfer of Material &to!+

ransfer of .or+ %n Pro!ess

0low from #!!ounts payable and re!eivable






Cost Center%nternal Order

#ssignment of #sset

MaterialPlant

MaterialPlant #!!ount

#ssignment of &ales orderPur!'ase Order

#ssets#ssets

%nventory (alues%nventory (alues

&our!e ransa!tion Profit

Center

CustomiAing #utomati!

#!!ount #ssignment

#!!ounts#!!ounts )e!eivable)e!eivable

#!!ounts#!!ounts PayablePayable

Ot'erOt'er ?alan!e?alan!e &'eet %tems&'eet %tems

Determination of rofit Center for

12,.eet



/low from Asset management

?usiness

pro!ess

((##

//

HH

00//

OO

..

-

?uilding #ssets

1

?uilding #ssets

1

ransa!tion Pro!essing:

#!Buisition of #sset

Period -nd Closing:ransfer of #sset

(alues

Periodi! ransfer Online

-C-C

PC#PC#

0%0%



Transfer of Material ,toc3

((

##

//

HH

00

//

OO..

-

Material &to!+

1

Material &to!+

1


-C-C

PC#PC#

0%0%



Transfer of 4or3 in rocess

((

##

//

HH

00

//

OO..

-

.%P

>

.%P

>


-C-C

PC#PC#

0%0%



%tem 1%tem 2%tem 3

Carry out period

0% payables and re!eivables are split a!!ording to profit !enter9

)un transfer program in Profit Center #!!ounting

&ales order 0%

&D&D

-C-CPC#PC#

Profit !enter #Profit !enter ?Profit !enter C

123

#) Profit Center C

3

#) Profit Center ?

2

#) Profit Center #

1

0%

#!!ounts )e!eivable

"

/low of value in A and A"

1

2

!losing a!tivities for payables and re!eivables in








*lo$ from 'alance Sheet items 3 Period end closing

*lo$ from Asset 0anagement ransfer of 0aterial Stoc5



0low from !ontrolling 7 Period end !losing

0low from Over'ead Cost Management Profit Center Do!ument -ntry

#ssessment Distribution



?usiness

pro!ess

((##

//

HH

00//

OO

..

#uto -penses

451$

COCO OMOM

#uto -penses 5

5


Post (endor %nvoi!e

Transfer from Controlling %'

-

0%0%

(endor

5

#uto -penses

451$

5

-C-CPC#PC#



Transfer from Controlling %)'

?usiness

pro!ess

((##

//

HH

00//

OO

..

- COCO

OMOM

) P)OD= *)= 5


%nternal #!tivity#llo!ation

) P)OD= *)=5

ProfitCenter 2

ProfitCenter 1

Cost Center 2

5

Cost Center 1

5 'ours

5 'ours

5

-C-C

PC#PC#

COCO

OMOM



?usiness

pro!ess

((##

//

HH

00//

OO

..

-

Period -nd Closing:

Profit

Center 2

Profit

Center 1

>

8eneral !osts to )=

>

=-C-C

PC#PC#

rofit Center Document +ntry

8eneral !osts to )

-C-C

PC#PC#

&tatisti!al

@ey

0igure



?usiness

pro!ess

((##

//

HH

00//

OO

..

-

Period -nd Closing:

#ssessment

ProfitCenter 1112

ProfitCenter $

=-C-C

PC#PC#

Assessment

Profit

Center 1114

=Ot'ers

#llo!ations

?enAene

?utadiene

-C-C

PC#PC#



Module 1: Overview


Course Map

Table of contents

Module 5: Planning







/ine %tem

)eports

Prof it

Center)eport

%ntera!tive

)eporting

/istoriented

)eports

Master

Data

%nde

&ummary

)e!ords

-nformation ,ystem Overview



"eport Output Types

%ntera!tive )eporting

(ariable output areas

Eavigation tree drag drop

Cumulative display fun!tionality

/ist 7 Oriented )eports

%nterfa!e )eportto)eport

Printing options

%ntegration wit' M& Offi!e



Course ,ummary

Gou s'ould now:

*ave an understanding t'e fun!tions in Profit Center#!!ounting=

-plain Profitability management in &#P=

Des!ribe and maintain COPC# master data=

%dentify t'e sour!e of a!tual values=

-e!ute planning=

Hse t'e COPC# information system=

120757607 SAP Profit Center Accounting PPT

Documents