Corporate functions, management, finance, controlling, personnel and DV, Pet nutrition division, personal care division

Practice case
The "Fundamentals of SAP in the chapter R/3-Finanzwesens" presented practical case will be detailed from the viewpoint of controlling the following:
The Kunz AG - a company in the consumer goods industry - wants to the introduction of SAP R / 3, the controlling of data quality and data availability improve. So far, the production was the short-term Income is a lengthy process, because the necessary data had to be processed from multiple systems. A presentation of result after the division household care and personal care was conducted only on a quarterly basis, as this additional extensive manual Evaluations required. The determination of the profit contribution from Product and product or customer groups and customers to the overall was due to the extensive coordination between the Data distribution, financial accounting and the production also only be conducted quarterly. Even then, only the presentation was the Contribution margin 1: revenue minus total costs represented. Marketing expenses have been increasing steadily in recent years. Reporting to the marketing activities with large time delay created, as these were manually held in external systems. This also applies to research and development expenses. Product development takes in comparison to competing companies for too long. In historically, it was in development again resource constraints. In addition, it was idle again, as necessary precursors were not available. This led to the definition of the following objectives:  

• Monthly calculation of the operating results of business units
Household care and personal care
• Monthly identify the leadership index return on capital employed
(ROCE) for the two divisions
• Monthly contribution margins by product, customer and sales perspective.
The results of the brands will also be shown
• The month must be completed on the fifth working day of the month created
• Introduction of an integrated product costing
• Transparent and timely presentation of marketing activities
• shorter product development times
• Transparent and timely presentation of the R & D expenditures overhead cost controlling the cost center structure of the company is restructured. This is  the current organizational structure in favor of a functional organizational structure  abandoned by division. As management and cost accounting  However, cross-arranged, can this does not consistently enforce the principle. similarly, the production facilities have production lines for both divisions. Thus, at the highest level of cost center cost center standard hierarchy following nodes: 

• Corporate functions (management, finance, controlling, personnel and DV)
• Pet Nutrition division
• Personal Care division
• Clearing Cost
• Production

In the master records of the cost, the profit centers are registered, after they are created.  As part of the month-end closing, the Central and Clearing Cost charged on the remaining cost. These are suitable Keys used: the cost of personnel cost centers such as based on the statistical indicator employees allocated. The additional cost management will also be offset by taxes imposed on the associated cost. After the month-end closing are in cost center accounting all costs to cost centers, which clearly assign a unit are. For the marketing orders are used. Therefore, depending division are broken down by product, customer and brand activities. For each of these categories is a separate order with separate number range interval created. As part of the month-end closing marketing orders are billed directly into the income statement. Depending order to be assigned while the characteristics of product, customer or brand. Through the clear structuring of contracts, it is possible, strategies to identify the defining settlement rule, so that a manual care of these provisions be deleted.  Product Cost Controlling  Since Kunz AG in the logistics already uses SAP, are in the Application Component  Production Planning and Control (PP) and Materials Management (MM) routing and BOM for a product costing  with quantity structure available. For products intended Kunz AG future, undertaken as part of annual planning a standard pricing will. These fixed and variable cost components are calculated will. Purchased products are not calculated. You will not be standard rates but resulted in the moving average.  The Kunz AG opts for a cost object using product cost collectors.  This decision is taken, as the following features given in the production are: 
• Anonymous-stock 
• Reduced product complexity 
• Mass Production 
• Product costs should be periodically not job-evaluated the monthly production variances for each product in the profit and loss account settled.