Project System
The research and development contracts usually extend over a longer period. For product development planning is a complex and structuring of the project as regards appointments, resource and cost required. For these reasons, chooses the Kunz AG this area for the use of the project system. Depending on development contract will be created a project. The subprojects will be shown on WBS elements. The resource planning, in particular the internal employees will be made at the level of network activities. The employee of the Report Is their development times as well on this level back. Through integration with the materials needed to be materials on time and the cost to procure the right WBS elements or tasks charged. As part of the monthly financial statements are the WBS elements in the profit and loss account billed on the product features.
Profit Center Accounting
The operating results for the two division household care and personal care are mapped to the profit center accounting. Within the two divisions, the segments are detergents and household cleaning (household care), and hair care, skin care and dental (care). This structure corresponds to the leadership structure of the company. ROCE is the ratio of the royalties of directors is of the two divisions combined.
Since the cost center standard hierarchy for essentially the same structure corresponds to the operating divisions, the standard hierarchy of Cost center accounting as a profit center standard hierarchy of invoice copies will. Then it can be further processed. Profit Center Standard hierarchy has the structure. With the booking of assets, current assets, accounts receivable and liabilities to the management profit centers can be more division the key figure ROCE (return on capital employed) to determine. Result Analysis Main evaluation dimensions for Kunz AG are product and customer perspective. These all products are to be mapped. The products also grouped according to the segments. In the customers' viewpoint, the Companies represent, not their branches. The customers are after Distribution channels (wholesale, self-service trade, gas stations, etc.) groups. The brand will also be evaluated, as products from different Segments of the same brand belonging. The sales organization is also reproduce. In addition to the offices is a Region under the structuring of market research map.
The production variances at month end to the level of Product taken over. The WBS elements and processes of R & D are monthly on the plane Product settled. The product group is derived. On R & D cost remaining costs are also under Month-end closing allocated. However, they are separated from the project costs taxes. The distribution cost will be apportioned monthly in arrears. Since the branches are shown as a feature, can the cost of branches be allocated directly to the corresponding feature value. Cost of key account functions can pass on to individual customers. The administrative cost is borne by the business units.
Questions
1. The Financial Accounting contains several sub-components. Which sub-components are these?
2. Standing to represent the different business structures the R / 3 application components for various organizational elements available. Which organizational elements are used in the R/3-Finanzbuchhaltung?
3. Explain the SAP terms "client," "Company Code" and "business '.
4. Chart of accounts and company code are two essential elements of the R / 3 Financial Accounting. What is the relationship between them?
5. In the R / 3 is between "ordinary" and "transaction data" distinction. Identify information contained in the SAP R/3-Finanzbuchhaltung are typically conducted.
6. The "evidence" is constructed in R / 3 system for a particular structure. Describe the structure. What is SAP under the 'document principle "?
7. The document in R / 3 system requires minimum inputs. What Entries must be at least recognized, so that the document posted can it get?
8. The document number in R / 3 system plays an important role. What Main role has the document number? What types of document number assignment are there? 9. Each transaction must be assigned a document type. What Functions of the indicator "document type" in the SAP R / 3?
10. Name the subcomponents of the application component controlling.
11. Explain the difference between primary and secondary cost element.
12. For what types of benefit transfer techniques are required?
13. What requirements must be met so that a plan to a cost center can be carried out?
14. What distinguishes statistical internal orders from the other Controlling internal orders?
15. What does the term "standard price-controlled material"?
16. On the part of management, there is a requirement for a monthly to create product and customer margin account. These are also imputed amounts are used. In which application component they form from these?
Solutions
1. The Financial Accounting contains several sub-components.
Which sub-components are these?
The R/3-Finanzwesen includes the following components:
a) General Ledger Accounting (FI-GL)
b) Accounts Receivable (FI-AR)
c) Accounts Payable (FI-AP)
d) Asset Accounting (FI-AA)
e) Consolidation (FI-LC)
f) Special Ledger (FI-SL)
g) Travel Management (FI-TV)
h) Bank Accounting (FI-BL)
2. To represent the different business structures are in
R / 3 application components for various organizational elements
available. Which organizational elements are in the
R/3-Finanzbuchhaltung used?
For the SAP R/3-Finanzbuchhaltung The following organizational elements
to represent the specific business structure available:
a) Client
b) Group companies (company)
c) Company Code
d) division
e) Area
f) credit control area
3. Explain the SAP terms "client," "Company Code" and "business. A client is a commercial law for themselves, organizationally and data link self-contained unit within an R / 3 system with separate Master records and a separate set of tables. The company code in SAP R / 3 system is basically a balance sheet Unit. It contains the data base to create the balance sheet and SEC. A division normally serves for evaluation purposes. In addition, there is the possibility business within balance sheets and profit Create and loss accounts, which do not explain the requirements external balance sheets and profit and loss statements, comply.
4. Chart of accounts and company code are two essential elements of the SAP R/3 system. What is the relationship between them? Each company code is assigned to a chart of accounts. A chart of accounts several company codes can be assigned.
5. In the SAP R / 3 is between "ordinary" and "transaction data" distinguished. Identify information contained in the SAP R/3 system are typically conducted. In the SAP R / 3 are for the following financial information conducted:
a) G/L data
b) Accounts Receivable Master Data
c) Vendor Master Data
d) Bank Master Data
e) Total data
6. The "evidence" is constructed in the SAP R / 3 system for a particular structure. Describe the structure. What is SAP under the 'document principle"? The document in the SAP R / 3 system consists of a document header and at least two (maximum 999) line items. Under the document principle means SAP, the fact that all business transactions in the form of documents are recorded and stored.
7. The document in the SAP R / 3 system requires minimum inputs.
Which entries must be at least recognized, so that the document posted can it get?
The document in the SAP R/3-Finanzbuchhaltung requires the following minimum input
in the document header:
a) Document date
b) Posting Date
c) the document type
d) Company Code
e) Currency
In the line item the following information must be made:
a) Posting keys
b) Account
c) Amount
d) In addition, a voucher can be posted only if he concludes the balance has zero.
8. The document number in SAP R / 3 system plays an important role. What Main role has the document number? What types of document number assignment are there? The purpose of the document number is the identification of the document and the reference display between "machine proof" and the original document. SAP R / 3 system, there are two types of document number assignment: a) the internal document number assignment (consecutive award made by the system) b) External Document Number assignment ( "manual" recording by the user)
9. Each transaction must be assigned a document type. What Functions of the indicator "document type" in the SAP R / 3? The document type in SAP R / 3 takes the following functions: a) Differentiation of the transactions (filing criterion) b) the assignment of document number, circle
10. Name the subcomponents of the application component controlling. Overhead Cost Controlling (CO-OM), Product Cost Controlling (CO-PC)
Profitability Analysis (CO-PA).
11. Explain the difference between primary and secondary cost element. Primary cost elements have a corresponding account in Financial Accounting and then get the data for cost accounting. Secondary cost elements are only in cost, for example, for changes or allocations, and may therefore be used not maintained in the financial accounting, but only by the controlling will.
12. For what types of benefit transfer techniques are required? Activity types are needed in the direct internal activity allocation (transaction-based billing) and indirect Ratios (periodic billing). These Allocation methods are offset any cost, but Output quantities are valued at prices (tariffs).
13. What requirements must be met so that a plan to a cost center can be carried out? Cost center and cost that should be plant need for Period designed to be valid. Map data is stored in versions stored. There must be at least a version for the period be created. In addition, it is necessary that the planning process a document number range is assigned.
14. What distinguishes statistical internal orders from the other Controlling internal orders? Orders account assignment objects are used for specific in-house Measures are used. The "real" orders are In this plan, and is fully in the value flows overhead cost controlling integrated. They are burdened with postings from the general ledger. This and the burden of CO on allocations can End of the month will be charged. Statistical orders are then used if further detail on certain matters Cost Center Accounting is required (eg vehicle - Fleet costs). I.e. the "real" primary cost from financial is based on the cost center and additionally only statistically the order posted. These orders can not be account. In Under the plan, they can be plant, but are not cost center accounting.
15. What does the term "standard price control material"? The material valuation in the application components Materials and financial accounting can be either or standard price control based on the basis of a moving average. A standard price is a pricing plan (usually at the beginning of the fiscal year) determined. After the calculation has been released, is the standard price deposited in the material master. To stocks, inventory management and withdrawals are valued at standard price. In Profitability Analysis CO-PA in the billing over the manufacturing assessed at the standard price. For the Cost is the presence of a standard price, the condition for a Variance calculation and analysis. The deviations can also be included in the income statement.
16. On the part of management, there is a requirement for a monthly to create product breakeven analysis. In which application component they form from these? A product profitability analysis - provides informative coverage - Is mapped to the Profitability Analysis CO-PA. These are Product and customer to create a feature. Since imputed Valuation approaches should be used (eg by calculation of identified Discount) is the use of imputed income statement. In Contrary to the profit and loss account of the component CO-PA, the profit center Bill to set up, results of independent market map-scale business units.
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