Practice case
In an industrial company in the consumer goods sector (hereinafter Kunz AG) was decided, the existing custom software in the fields of accounting and controlling the SAP R/3 Anwendungskomponenten FI (Financial Accounting) and CO (Controlling) replace too. In Part of the R / 3 implementation should include measures for process done especially in the area of accounting caused extensive Reconciliation tasks in the context of monthly and annual accounts of significant additional burden on the responsible department.
The Kunz AG is divided functionally into the following areas:
• Central
• Production
• Sales offices
At headquarters, the accounting, controlling, purchasing, are the Sales, marketing and the development of settled. Production takes place In several plants in different locations. The Kunz AG has approximately more than 20 sales offices. Moreover, the distribution is supported by legally independent dealers.
Prior to the conversion of the accounting Kunz AG billing in eleven districts was divided:
• Central () works
• Ten offices
The Kunz AG entertained thus eleven completely separate accounting, however, the adjusted monthly and consolidates the financial statements had to be. Each branch also had their chart of accounts. The settlements - though not legally separate Companies - were treated as independent accounting firms. The reason for this organization was that each establishment, a separate balance sheet and a-oriented profit center accounting could draw. This should help the Offices to compare with the independent dealers in addition they served the respective Branch Manager as a management tool.
This type of accounting separation meant that all transactions between Head quarters and the individual offices and between the offices they were posted so as if they were non-affiliate. The consequences were:
• Inflation of the book material
• Large coordination effort between the individual branch accounts and headquarters
• High consolidation effort
It was assumed that in the control room for coordinating work of the Subsidiary accounts for ten man days per month spent had to be. In addition there were another ten man days per reporting date (twice annually) within the Kunz AG headquarters for the necessary consolidation work.
Following the separation of the booking agent in independent accounting circles and increasing business activity increased risks to employees accounting continuously. The competent department took fundamentally the resolution to this situation as part of the R / 3 to change
The accounts of the subsidiaries on the following objectives were identified:
• maintaining the presentation of results of each branch
• Reduction of the vote effort in the current business and of the consolidation effort on the accounts
To organizational structures in Accounting (Financial Accounting and Display controlling), R / 3 are the following organizational elements available:
• Client
• Company code
• Business
• Controlling area
• Result Area
As part of the implementation project for the organization of elements were accounting and controlling a thorough investigation subject. The following properties were recorded here: |
