Handling Balance Sheets and P&L Statements in SAP BW 3.0. Jie Deng, Product Management BI SAP AG

Transcription

1 Handling Balance Sheets and P&L Statements in SAP BW 3.0 Jie Deng, Product Management BI SAP AG

2 Agenda What is new for Balance Sheets and P&L Statements in SAP BW 3.0B How does SAP support Balance Sheets and P&L Statements How does the Architecture look at first sight What do you need to know about the detailed Data Modeling How to implement your own content for Balance Sheets and P&L Statements Summary SAP AG 2005, Jie Deng / 2

3 Agenda What is new for Balance Sheets and P&L Statements in SAP BW 3.0B How does SAP support Balance Sheet and P&L Statements How does the Architecture look at first sight What do you need to know about the detailed Data Modeling How to implement your own content for Balance Sheets and P&L Statements Summary SAP AG 2005, Jie Deng / 3

4 Definition of Balance Sheets and P&L Statements Balance Sheets and P&L statements represent a picture of the financial position of a company at a point in time (typically, at the end of a reporting period) The resources (assets), both financial and property, are displayed on the left-hand side of the balance sheet Claims (liabilities and equity) against those resources are displayed on the right-hand side of the balance sheet To balance, the assets of the company must be equal to the claims (liabilities and equity) against those resources The profit and loss statement summarizes the revenues generated and expenses incurred for a specific period SAP AG 2005, Jie Deng / 4

5 Balance Sheets and P&L Statements in SAP BW View and analyze Balance Sheets and P&L statements as of BW 3.0B Support Package 18 Include balance-dependent position of accounts (Contra items) and the calculation of retained earnings in the balance sheet/p&l structure Contra item: The balance of certain financial statement items should be reversed It is necessary to show the value on the other side of the balance sheet Within a consolidation chart of accounts, you can assign to such FS items an FS item of the other side of the balance sheet, a socalled contra item SAP AG 2005, Jie Deng / 5

6 Balance Sheets and P&L Statements in SAP BW 3.0B Contra Item SAP AG 2005, Jie Deng / 6

7 Balance Sheets and P&L Statements in SAP BW 3.0B (cont.) Contra Item SAP AG 2005, Jie Deng / 7

8 Agenda What is new for Balance Sheets and P&L Statements in SAP BW 3.0B How does SAP support Balance Sheets and P&L Statements How does the Architecture look at first sight What do you need to know about the detailed Data Modeling How to implement your own content for Balance Sheets and P&L Statements Summary SAP AG 2005, Jie Deng / 8

9 How SAP BW Supports Balance Sheet and P&L Statements Balance Sheet and P&L statements are available starting with SAP BW 3.0B Support Package 18 Period Accounting and Cost of Sales Accounting (for US GAAP) are supported by the standard Business Content InfoCube: 0FIGL_VC1: General Ledger : Financial Statements 0FIGL_VC2: Cost of Sales Ledger : Financial Statements Queries: 0FIGL_VC1_Q0001 Balance Sheet and P&L: Actual/Actual Comparison 0FIGL_VC2_Q0001 Balance Sheet and P&L (Cost-of-Sales Account): Actual/Actual Comparison Different structures for balance sheets or profit & loss statements can be uploaded from the source system and used as display hierarchies SAP AG 2005, Jie Deng / 9

10 Agenda What is new for Balance Sheets and P&L Statements in SAP BW 3.0B How does SAP support Balance Sheets and P&L Statements How does the Architecture look at first sight What do you need to know about the detailed Data Modeling How to implement your own content for Balance Sheets and P&L Statements Summary SAP AG 2005, Jie Deng / 10

11 Architecture in a Quick View General Ledger: Financial Statements Cost of Sales Ledger: Financial Statements Virtual InfoCube with Services Hierarchy Table 0GLACCEXT Function module: RS_BCT_FIGL_DATA_GET General Ledger: Transactional Figures Cost of Sales Ledger: Transactional Figures Basis InfoCube By using Virtual Cubes with Services the problem of displaying balancedependent positions of accounts (Contra Items) has been solved! SAP AG 2005, Jie Deng / 11

12 Virtual InfoCube with Services as a Kind of InfoProvider in SAP BW 3.0B Containing Data Basic InfoCube Master Data ODS Object MultiProvider InfoProvider Interface OLAP Engine Business Explorer Reporting Only Virtual InfoCube InfoSet SAP AG 2005, Jie Deng / 12

13 Virtual InfoCube with Services Overview Does not have its own physical data storage in SAP BW A user-defined function module is used as a DataSource The properties of the DataSource can be defined more precisely with a number of options Use A virtual InfoCube with services can be used if you want to display data from non-bw data sources in SAP BW without having to copy the data to the SAP BW structures The "classical" SAP RemoteCube via SAPI is also mapped into a virtual InfoProvider with services, with the default options of NO SID support, NO navigational attribute support, and convert restrictions The data can be either local or remote You can also change the data with your own calculations before passing it to the OLAP processor SAP AG 2005, Jie Deng / 13

14 Agenda What is new for Balance Sheets and P&L Statements in SAP BW 3.0B How does SAP support Balance Sheets and P&L Statements How does the Architecture look at first sight What do you need to know about the detailed Data Modeling How to implement your own content for Balance Sheets and P&L Statements Summary SAP AG 2005, Jie Deng / 14

15 Balance-Dependent Position Balance-dependent position of accounts (Contra Item) in the balance sheet hierarchy Conditional exception aggregation ( balance sheet aggregation ) is done by Service Function Module Valid for the characteristic Balance Sheet/P&L statement Item (0GLACCEXT) The used balance sheet hierarchy needs a special attribute: Balance Dependency of a Hierarchy Node (0BAL_DEPEND) Fixed text table for InfoObject 0BAL_DEPEND: No Balance dependency ( ): Suppress Balance if positive ( 1 ) Suppress Balance if negative ( 2 ) SAP AG 2005, Jie Deng / 15

16 Balance Sheet Structure: Balance-Dependent Assignment of G/L Accounts Balance Sheet Structure Assets Fixed Assets Current Assets Total of these accounts is positive, then these accounts should be displayed on the side of Assets Fiscal Year Fiscal Year Difference Credit Bank Bank Account Bank Account Bank Account Liabilities Capital Payables Payables Bank 1 Bank Account 4711 Bank Account 4712 Bank Account 4713 Total of these accounts is negative, then these accounts should be displayed on the side of liabilities SAP AG 2005, Jie Deng / 16

17 Master Data: Balance Sheet/P&L Statement Item Balance Sheet/P&L statement item: InfoObject 0GLACCEXT Contains G/L account or functional area Hierarchy Balance Sheet and Profit & Loss Structure Key composition of InfoObject 0GLACCEXT E.g. INT A Chart of Accounts (4 Char) G/L account or Functional area (12 Char) Type (1 Char): A G/L account F Functional area Position Indicator (1 Char) 1 Account is assigned to Assets 2 Account is assigned to Liabilities Default Conversion Exit ACCEX: internal external representation Example: INT A INT/ SAP AG 2005, Jie Deng / 17

18 Attribute 0BAL_DEPEND The balance sheet hierarchy uses the attribute 0BAL_DEPEND. This has three different values: Normal aggregation (default value): The accounts are fixed either on the assets side or on the liabilities side of the balance sheet this is valid for the most accounts Some accounts need to be flexibly displayed in the hierarchy, dependent on their current state. For these, the following two values are relevant: Aggregation only with debit sign ( 1 ): The leading sign of the accounts sum will be checked if it is positive, the accounts will be aggregated to the leading node and displayed on the assets side Aggregation only with credit sign ( 2 ): The leading sign of the accounts sum will be checked if it is negative, the accounts will be aggregated to the leading node and displayed on the libilities side SAP AG 2005, Jie Deng / 18

19 Hierarchy: Balance Sheet and Profit & Loss Structure Assets Attribute 0BAL_DPEND = 1 Liabilities Attribute 0BAL_DPEND = 2 SAP AG 2005, Jie Deng / 19

20 Transaction Data 2 Virtual InfoCubes: General Ledger Accounting (0FIGL_VC1) for Period Accounting Cost-of-Sales Ledger (0FIGL_VC2) for Cost of Sales Accounting (US GAAP) These two Virtual InfoCubes contain no data. Queries based on them are supplied by the implemented services with data from the appropriate BasisCubes 0FIGL_C01 and 0FIGL_C02 To allow the balance dependent positioning of the nodes in the balance sheet hierarchy, a special function module calculates the data from the BasisCube on the fly and shows the result in the query SAP AG 2005, Jie Deng / 20

21 Transaction Data Flow General Ledger (Period Accounting) Cost of Sales Ledger Virtual Data: Calculated at Query Runtime 0FIGL_VC1 Characteristic 0GLACCEXT Key figures 0VAL_FLOW 0VAL_STOCK Virtual InfoCubes with Services 0FIGL_VC2 Characteristic 0GLACCEXT Key figures 0VAL_FLOW 0VAL_STOCK Hierarchy Table 0GLACCEXT Function Module RS_BCT_FIGL_DATA_GET Read Data from Basic InfoCube Read Presentation Hierarchy of Financial Statement Item Key Composition of 0GLACCEXT Determine position indicator, 1, 2 Business Logic: Balance Dependent Assignment of G/L Accounts Persistent Data: Loaded from R/3 0FIGL_C01 Characteristics 0CHRT_ACCTS 0GL_ACCOUNT Key figures 0DEBIT, 0CREDIT 0BALANCE Basic InfoCube 0FIGL_C02 Characteristics 0CHRT_ACCTS 0GL_ACCOUNT 0FUNC_AREA Key figures 0DEBIT, 0CREDIT 0BALANCE GLT0 SAP R/3 Table GLFUNCT SAP AG 2005, Jie Deng / 21

22 Query Using Balance Sheet/P&L Statement Item and the Appropriate Hierarchy Financial Statement Item (InfoObject 0GL_ACCEXT) should be defined in row in Query Designer Any structure for Balance Sheets or Profit & Loss Statements can be selected as display hierarchy Fiscal year variant (InfoObject 0FISCVARNT) should be defined as the filter to determine the right fiscal period SAP AG 2005, Jie Deng / 22

23 Example: Deutsche Bank 1997 on the Assets Side Total of these contra items is calculated on the fly! INT as display hierarchy Contra Items with Balance Dependency = 1 SAP AG 2005, Jie Deng / 23

24 Example: Deutsche Bank 1996 on the Liabilities Side Contra Items with Balance Dependency = 2 SAP AG 2005, Jie Deng / 24

25 Balance Sheet and P&L in SAP BW Web Applications Important Note: If you want to present the Balance Sheet and P&L Statement in SAP BW Web applications, please implement note With BI Content 3.3 Add-on (available in October 2003) the Balance Sheet and P&L Statement is automatically available for SAP BW Web Applications SAP AG 2005, Jie Deng / 25

26 Agenda What is new for Balance Sheets and P&L Statements with SAP BW 3.0B How SAP Supports Balance Sheet and P&L Statements Architecture in a quick view What do you need to know about the detailed Data modeling How to implement your own content for Balance Sheets and P&L Statements Summary SAP AG 2005, Jie Deng / 26

27 How to Implement Your Own Content Implementation steps in SAP BW: Define a Basis InfoCube which contains the transactional data from R/3. This Basis InfoCube should contain InfoObject 0GLACCEXT and 0FISCVARNT. Create a function module (the virtual Cube with services), which should be copied from RS_BCT_FIGL_DATA_GET_VC1 or RS_BCT_FIGL_DATA_GET_VC2. Define a Virtual InfoCube with services containing the appropriate function module Analyze transactional data by creating Queries based on the Virtual InfoCube. InfoObject 0GLACCEXT and 0FISCPER should be included in the definition of the query. SAP AG 2005, Jie Deng / 27

28 Mandatory InfoObject 0GLACCEXT Financial Statement Item (0GLACCEXT) is a central object for this solution Only the Hierarchy of 0GLACCEXT has the hard coded attribute 0BAL_DEPEND. No other hierarchy has this attribute! Function module for Virtual InfoCube with Services (RS_BCT_ FIGL_DATA_GET_VC1/VC2) is hard coded for InfoObject 0GLACCEXT. No other InfoObject will work for this function module! If you would like to use this solution to display the Balance Sheets and P&L Statements in SAP BW Please do not create your own InfoObject for financial statement item instead of 0GLACCEXT! Also, please do not copy this InfoObject to the customer name space e.g. Z*! SAP AG 2005, Jie Deng / 28

29 Consideration of Performance Aspect When you analyze the transactional data in BEX Analyzer or the Web, the function module (Virtual InfoCube with Services) will be executed every time when you drill-down, filter, or perform any other navigation. So the performance aspect is very important in this case. By using the Virtual InfoCube with Services in this solution, you need to consider the following potential performance degradation: When Basis Cube contains too much data If Virtual InfoProvider function module does not support navigational attributes, the OLAP engine will still support it, but may result in a performance problem When performing complex restrictions Handling of compound characteristics Handling of exclude conditions Not able to use OLAP Cache SAP AG 2005, Jie Deng / 29

30 Important SAP Notes (1) Documentation: Regarding the Documentation of Balance Sheets in SAP BW, please refer to SAP Note Content activation: Since 0FIGL_C01 and 0FIGL_C02 is not in the dataflow for Virtual InfoCube 0FIGL_VC1 and 0FIGL_VC2, you need to activate these two Basis InfoCubes before you activate Virtual InfoCubes. Please see SAP Note for further details. Display Balance Sheet /P&L Statements on Web: Implement SAP Note to display Balance Sheets and P&L statements in SAP BW Web Applications if you have SAP BW release which is lower than BI Content 3.3 Add-on. SAP AG 2005, Jie Deng / 30

31 Important SAP Notes (cont.) Restrictions with standard Business Content: For technical reasons, we can not currently deliver transfer rules for hierarchies. You must create transfer rules manually after you activate the standard business content. Please see SAP Note for further details. Reporting: Regarding the standard delivered Business Content, error occurs if the reporting and comparison time periods overlap or if reporting and comparison time periods are identical. This is a program error. Please see SAP Note for further details. SAP AG 2005, Jie Deng / 31

32 Agenda What is new for Balance Sheets and P&L Statements in SAP BW 3.0B How does SAP support Balance Sheets and P&L Statements How does the Architecture look at first sight What do you need to know about the detailed Data Modeling How to implement your own content for Balance Sheets and P&L Statements Summary SAP AG 2005, Jie Deng / 32

33 SAP Developer Network sdn.sap.com The central hub for the SAP technology community Everyone can connect, contribute and collaborate- consultants, administrators and developers Focus around SAP NetWeaver and SAP xapps High quality of technical resources Articles, how-to guides, weblogs, collaborative areas, discussion forums and downloads, toolkits and code-samples A collaboration platform, not a one-way street SAP experts from customers, partners and SAP SDN is powered by SAP NetWeaver Built on the SAP Enterprise Portal Featuring collaboration capabilities of SAP Knowledge Management SAP AG 2005, Jie Deng / 33

34 Additional Resources Public Web: SAP Customer Services Network: Related SAP Education Training Opportunities SAP AG 2005, Jie Deng / 34

35 4 Key Points to Take Home As of SAP BW 3.0B Support Package 18, it is possible for you to view and analyze Balance Sheets and P&L statements in SAP BW queries where the display hierarchy is based on any Balance Sheet/Profit&Loss statement structure Balance-dependent positions of accounts in the Balance Sheet/P&L structure are now included in the view as well as the calculation of retained earnings With the function of Virtual InfoCubes with services it is possible to calculate the data from the BasisCube on the fly and show the result in the query SAP-delivered Standard Business Content for this solution. InfoObject 0GLACCEXT (financial statement items) is delivered as a central and mandatory Object to display Balance Sheets and P&L Statements in SAP BW SAP AG 2005, Jie Deng / 35

36 Your Turn! Q&A? How to Contact Me: Jie Deng SAP AG 2005, Jie Deng / 36

37 Copyright 2005 SAP AG. All Rights Reserved No part of this publication may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. Microsoft, WINDOWS, NT, EXCEL, Word, PowerPoint and SQL Server are registered trademarks of Microsoft Corporation. IBM, DB2, DB2 Universal Database, OS/2, Parallel Sysplex, MVS/ESA, AIX, S/390, AS/400, OS/390, OS/400, iseries, pseries, xseries, zseries, z/os, AFP, Intelligent Miner, WebSphere, Netfinity, Tivoli, Informix and Informix Dynamic ServerTM are trademarks of IBM Corporation in USA and/or other countries. ORACLE is a registered trademark of ORACLE Corporation. UNIX, X/Open, OSF/1, and Motif are registered trademarks of the Open Group. Citrix, the Citrix logo, ICA, Program Neighborhood, MetaFrame, WinFrame, VideoFrame, MultiWin and other Citrix product names referenced herein are trademarks of Citrix Systems, Inc. HTML, DHTML, XML, XHTML are trademarks or registered trademarks of W3C, World Wide Web Consortium, Massachusetts Institute of Technology. JAVA is a registered trademark of Sun Microsystems, Inc. JAVASCRIPT is a registered trademark of Sun Microsystems, Inc., used under license for technology invented and implemented by Netscape. MarketSet and Enterprise Buyer are jointly owned trademarks of SAP AG and Commerce One. SAP, R/3, mysap, mysap.com, xapps, xapp, SAP NetWeaver and other SAP products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of SAP AG in Germany and in several other countries all over the world. All other product and service names mentioned are the trademarks of their respective companies. Data contained in this document serves information purposes only. National product specifications may vary. SAP AG 2005, Jie Deng / 37