Consolidation
Consolidation in the financial controlling area includes the consolidation of functions for external financial reporting and consolidation functions for internal reporting. Up to the Release 4.0 the consolidation of R / 3 component in the consolidation of the application component Financial Accounting (FI-inch LCD) of external accounting included. Consolidation in the Enterprise Controlling supported except Consolidation of the legal group at the societal level also the business and profit center consolidation to take internal management-reporting needs to be. The consolidation will continue through the consolidation module BCS (Business Consolidation) depicted the SEM (Strategic Enterprise Management). This allows greater flexibility in the mapping of the consolidation according to various external and internal procedures and the ability consolidation of the matrix for Legal Entities and market segments. Executive Information System With the increased use of the SAP Business Warehouse in conjunction with the component Corporate Performance Manager (CPM of the SEM), is in the R / 3 offered Executive Information System (EIS), only small use.
In principle, the EIS will be used to a company's management Provide data for further decisions. In the EIS Data from operational applications of R / 3 and external data sources compacted and processed in a flexible reporting to management made available. The EIS of R / 3 has its own database in which the data from the operational R/3-Anwendungskomponente with the help of data collection reports be accepted. A direct real time from Data in the EIS database is not possible. The operations of the applications in the EIS data acquired metrics and can be condensed into the flexible and multi-dimensional Reporting will be evaluated.
Integration
For cross linking of controlling the financial system was on the corresponding Section "integration" in subsection "Financial Accounting" mentioned. At this point we wish to reiterate the importance of the chart of accounts as an integrative Element to map the value stream out:
• Finance and controlling access to a common chart of accounts.
• The primary cost categories correspond to the expense accounts in Financial Accounting.
• The revenue elements correspond to the income statement accounts in financial accounting.
• Accrued accounts are only for accrual cost allocations and cost-accounting accruals, such as the periodic smoothing of personnel costs (such as Christmas and holiday) required.
• The internal values for imaging the flow necessary secondary
Cost categories are used in controlling and can not be assigned directly from the financial accounting.
• Each company code and each controlling area is exactly one
Chart of accounts assigned. These costs in the plan must belong together
Accounting and cost accounting circles are equal.
• When a controlling area includes several company codes must the concerned company codes assigned to the same chart of accounts be.
• Controlling area and the assigned company codes have same fiscal year variant. Only in special periods deviations are possible
The assignment of primary costs and revenues to, say, a cost center or an order made with the help of additional account in the document entry in Financial Accounting. The update is time-equivalent value and recorded under the same account on the assignment object. In addition to the networking of internal accounting (controlling) with the external accounting is for controlling a strong networking with the application component of logistics. The networking is particularly
intensively in the area of Product Cost Planning and Cost through a sharing of logistics information (work plans, "places"), parts lists and material master data. The respective correlations were already in the basic functions of the Product Cost Controlling treated (see "Product cost controlling.")
|
