Controlling-Profitability Analysis

Transcription

1 Marco Sisfontes-Monge Controlling-Profitability Analysis with SAP" Galileo Press.a ^ Bonn Boston

2 T^^jfjtt/'": Contents Acknowledgments 15 Preface 17 BBnTT<i»it ihmltn7w?fii' Wfi'i-} t'i ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^m 1.1 The Purpose of This Book How This Book Is Organized Summary 25 I^K^^^^^HTO^TO^^^^ffiM^^K^.... -, ^va 2.1 Fundamental Principles Profitability Analysis as Multidimensional Analysis The Profitability Analysis Process Break-Even Analysis Revenues, Fixed and Variable Costs Sunken Costs Cost Classifications Costs Based on Their Function Costs Based on Activity Costs Depending on When They're Charged Against Revenues Costs Depending on the Authority Costs Based on Their Importance to Decision Making Summary 37 E^^^^^B^^K^^^^^^^^^^^^^^^^^^^^^^^^^^^^ 3.1 General Overview of CO-PA OLTP OLAP Linking OLTP and OLAP SAP ERP ECC 6.0 Specific Recommendations The SAP Profitability Model Components of CO-PA Accessing the IMG 49 7

3 3.3.2 Profitability Analysis Menu Items Master Data Planning Flows of Actual Values Information System Tools Working with SAP Operating Concern Templates The Quickstart S_GO Operating Concern Template Customizing Application Examples: Prepare Application Examples Application Examples: Perform Application Examples Tools Manually Activating an Operating Concern and Setting It as Current Summary 81 ^^^^^^S r^[ms^k^^sa!^^^^^^^s^^^fii^^^^^^^^^^^^^s^^^^^^^^^^^^^^^^^fis 4.1 General CO-PA Overview Costing-Based CO-PA versus Account-Based CO-PA Creating Characteristics and Value Fields Maintaining an Operating Concern Accessing and Creating Operating Concerns Creating User-Defined Value Fields and Characteristics Within an Operating Concern Specifying the Operating Concern Currency Defining Profitability Segments and CO-PA Exceptions Profitability Segments Overview Exceptions Overview Automatically Excluded Characteristics Defining Profitability Segment Characteristics Creating Exceptions Exception Recommendations Operating Concern Attributes Tab Assigning a Controlling Area to an Operating Concern Reviewing Controlling Area Components and Verifying the Existence of Operating Concerns Assigning a Company Code to a Controlling Area 117 8

4 4.8 Activating CO-PA in R/3 or SAP ERP ECC Checking the Current Profitability Analysis Activation Status Performing the Activation Verifying the Activation CO-PA: Additional Functionalities Import Operating Concern Copy Operating Concern Copy Specific Objects Performing CO-PA Transports Automatic Transport or Manual Transport Client-Specific and Cross-Client Settings Transporting Translated Settings Transporting CO-PA Assessment Cycles Transporting CO-PA Layouts Transporting Planning Levels Summary 146 RlfPlfifSw 5.1 Components of Master Data Menus in CO-PA Maintaining Characteristic Values Define Characteristics Hierarchy Derivation, Derivation Tables, and Rules Overview Creating Characteristic Derivations and Derivation Rules Valuation in CO-PA Working with Valuation Methods Working with Material Cost Estimates Working with Conditions and Costing Sheets Assigning Condition Types to CO-PA Value Fields Valuation Strategies Summary Overview The Framework of Corporate Planning: Sales and Profit Planning in CO-PA Planning with CO-PA or SAP NetWeaver Bl 221 9

5 6.4 A First Look at the CO-PA Planning Framework Number Ranges for Planning Data Maintaining Versions Planning with the CO-PA Planning Framework Planning Levels Planning Package Working with Planning Methods, Parameter Sets, and Planning Layouts Planning Variables The Report Painter and CO-PA Planning Layouts Planning Profiles Summary 260 ^^^^^^^^^Im^^^^^^^^^Q^^^^u^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^mm 7.1 Basic Planning Methods in the CO-PA Planning Framework Enter Planning Data Display Planning Data Copy Forecast Valuation Revaluation Ratios Delete Planning Sequences Configuring CO-PA Assessments Cycles Configuring Allocations and Assessment Cycles Creating a CO-PA Assessment Cycle Top-Down Distribution Summary Overview General Review of the CO-PA Flows of Actual Values Menu Transfer of Incoming Sales Orders Activating the Transfer of Incoming Sales Orders

6 8.3.2 Correct Errors in Sales Orders Post Existing Sales Orders to CO-PA Transfer of Billing Documents Order and Project Settlement Define a PA Transfer Structure for Settlement Assign 8.6 Direct Posting a PA Transfer Structure to a Settlement Profile 344 from FI/MM Maintain PA Transfer Structure for Direct Postings Automatic Account Assignment Settlement of Production Variances Transfer of Overhead Summary CO-PA Reporting Working with Reports Scenarios 364 in CO-PA Report Types Creating a Basic Report Creating Reports Based on Line Items Working with Forms 384 Summary Predefining Headers and Footers Frames General Variables Selection Parameters Footers Defining Variables in Reports 400 CO-PA Reporting; Best Practices Creating Frozen Reports Key Figure Schemes Improving Performance in Reports and Forms Using Summarization Levels Summary

7 u^sj3s^^3u3^^^^^^^9^^^sj^^^3^^^^^s^^^^^^^^ffl^^^^d^^^bi^^fl 11.1 Differences between Costing-Based and Account-Based CO-PA Defining Cost Elements for CO-PA Changing the Operating Concern from Costing-Based to Account-Based CO-PA Controlling Areas and Account-Based CO-PA Currencies and Account-Based CO-PA Data Structures and Data Retention Characteristic Derivation and Valuation Actual Data Flow and Data Transfer Profitability Analysis Reports Assessment of Cost Center Costs Order and Project Settlement Internal Activity Allocation Worl< in Process (WIP) and Results Analysis (RA) Conclusion Sales and Profit Planning External Data Transfer Summary 456 lmfrtlflfn?b If HMiWn nthmil mi mmcm 12.1 Integrate Planning Layouts with Microsoft Excel Working with Summarization Levels Performing Report Splitting Working with the Report-Report Interface (RRI) Final Tips Summary 477 japrjfrjr^ 13.1 CO-PA Integration with SAP Business Analytics Existing Technologies in the Business Analytics SAP BusinessObjects Tools Activating Pre-Delivered Suite 480 CO-PA Functionality Available in SAP NetWeaver Business Warehouse What Tools Should I Use? SAP BusinessObjects Integration with CO-PA Structures

8 13.3 Comparing SAP BusinessObjects Planning and Consolidation (BPC) and CO-PA Deciding if SAP BPC is Right for You General Overview of the SAP BPC Extraction and Upload Process SAP High Performance Analytic Appliance (HANA) and In-Memory Computing Capabilities Overview SAP HANA Architecture A New Platform to Support a Variety of Tools A Quick Scenario: CO-PA and SAP HANA Summary 526 ML»*j7iinrnt*ihF^iltHiiif^iTWIPIIWt^.-. :..(-. i.ijis^^^^^^^^^^^^b^^^^^^^u A B Glossary Bibliography C The Author Index