Result Analysis: Evaluation of structures and procedures
The evaluation results are structures of Analysis described by features (eg customer, product distribution). The Characteristics of the Analysis may result in the establishment the system either free or defined in master data tables (eg from the customer or the sales point of view of material master) of the remaining Are applications of R / 3 accepted. With regard to the characteristics is essentially a distinction between the following categories:
• Customer characteristics (eg, customer, customer group)
• Product-oriented features (eg, product, product group)
• Organization oriented characteristics (eg, business, sales organization,
Distribution channel)
The characteristics are stored in the system valid characteristic values describing forms can take a characteristic. Thus, e.g. for the characteristic manifestations of the sales region North, South, West, East will be defined as the characteristic values. If a feature freely defined was to result in the Analysis of the current Are characteristic values for this characteristic explicitly. If a Characteristic was taken from a master table, the expressions date of this strain at the same time the characteristic values of Characteristic.
Combinations of features with similar expressions for their characteristic values will result in the Analysis as a result objects known. Example of a result object, the customer is X, the related product Y in the southern region has distribution.
Due to the result objects while defining the market segments in the financial reporting can be analyzed. In reporting the results and Analysis is a flexible multi-dimensional analysis of market segments possible. As the evaluation parameters (sales, sales deductions, cost) in the result and are shown Analysis, is determined by the shape of the income statement. Regarding the form the profit and loss account is made between the accounting and costing profitability Analysis distinction.
In the accounting profit and loss account in the evaluation parameters are Accounts form saved. The focus of accounting profit and loss account stands the all-time ability between financial accounting Results and Analysis, as for example a vote in revenues to the level of individual profit and loss account is possible. In the costing profit and loss account in the evaluation parameters are Terms of quantity (eg sales volume) and value fields (eg sales, sales rebates) stored. The quantity and value fields can in the establishment of the system will be freely defined. They form the basis for the definition of the margin scheme and codes (eg I margin per unit). The value fields make this principle a Aggregation of the G / L accounts in Financial Accounting is such that a vote between the imputed income statement and financial accounting ) are possible only at a higher level (eg the accounts groups.
The described method of accounting and costing Profitability Analysis can alternatively or in parallel in the results and Analysis will be shown. The evaluations in Profitability Analysis done on the basis of cost of sales method. At the cost of sales revenues are deposited to the benefits only for the creation these benefits incurred compared. |
