Inhaltsverzeichnis

Alle Kapitel aufklappen
Alle Kapitel zuklappen
Foreword
15
Preface
17
Target Audience
18
Objective of This Book
18
How to Read This Book
19
Chapter 1: Introduction to SAP S/4HANA
19
Chapter 2: Controlling in SAP S/4HANA
20
Chapter 3: Organizational Structures
20
Chapter 4: Master Data
20
Chapter 5: Overhead Controlling
21
Chapter 6: Controlling for Manufacturing Organizations
21
Chapter 7: Margin Analysis for Products and Services
22
Chapter 8: Investment Controlling
22
Chapter 9: Controlling in an Intercompany Environment
22
Chapter 10: Reporting in SAP S/4HANA
22
Chapter 11: Conclusion and Outlook
23
Appendices
23
Acknowledgments
23
1 Introduction to SAP S/4HANA
25
1.1 Deployment Models in SAP S/4HANA
25
1.1.1 On-Premise
26
1.1.2 Cloud
26
1.1.3 Hybrid Models
27
1.2 Universal Journal Innovations
28
1.2.1 Single Source of Truth
29
1.2.2 Single Data Model for Accounting
30
1.2.3 Advanced Analysis and Reporting Options
31
1.2.4 Impact on Controlling Postings and Margin Analysis
32
1.2.5 Extension Ledger for Management Accounting
34
1.2.6 The Evolution of Controlling in SAP S/4HANA
35
1.3 The New User Interface
39
1.4 Summary
45
2 Controlling in SAP S/4HANA
47
2.1 The Merge of Financial and Management Accounting
48
2.1.1 Journal Entries for Primary Costs and Revenues
49
2.1.2 Journal Entries for Secondary Costs
58
2.2 Financial Planning
61
2.2.1 High-Level Planning Process
62
2.2.2 Plan/Actual Reporting
64
2.3 Predictive Accounting
65
2.4 Management Accounting and Margin Analysis
70
2.4.1 Cost Center Planning and Reporting
70
2.4.2 Product and Service Planning and Reporting
79
2.4.3 Profitability Planning and Reporting
87
2.5 Reporting and Analytics
91
2.5.1 Role-Based Reporting
91
2.5.2 Compatibility Views
94
2.6 Summary
95
3 Organizational Structures
97
3.1 Organizational Structures in Finance
97
3.1.1 Company
98
3.1.2 Company Code
99
3.1.3 Controlling Area
101
3.1.4 Operating Concern
104
3.1.5 Profit Center
108
3.1.6 Functional Area
111
3.2 Organizational Units of Logistics and Assignment to Accounting
112
3.2.1 Plants
112
3.2.2 Purchasing Organization
114
3.2.3 Sales Organization and Sales Area
115
3.3 Financial Reporting Structures
118
3.3.1 Ledger
118
3.3.2 Currencies
122
3.4 Summary
124
4 Master Data
125
4.1 General Ledger Accounts and Cost Elements
126
4.1.1 Structuring Financial Accounting Using General Ledger Accounts
127
4.1.2 Primary Cost Elements
133
4.1.3 Secondary Cost Elements
134
4.1.4 Grouping and Hierarchies of Cost Elements
135
4.2 Cost Centers
138
4.2.1 Integration of the Cost Center into Other Applications
139
4.2.2 Cost Center Master
140
4.2.3 Cost Center Hierarchies
143
4.3 Activity Types
144
4.3.1 Activity Type Master
145
4.3.2 Cost Rates
147
4.4 Statistical Key Figures
150
4.4.1 Statistical Key Figure Master
150
4.4.2 Entry of Statistical Key Figures
151
4.5 Internal Orders and Projects
153
4.5.1 Internal Order Master
154
4.5.2 Project Master
159
4.6 Profitability Object in Margin Analysis
160
4.6.1 Market Segment in the Universal Journal
161
4.6.2 Market Segment Extensibility
164
4.6.3 Substitution and Derivation Logic
168
4.7 Summary
174
5 Overhead Controlling
175
5.1 Cost Stewardship and the Role of the Cost Center/Project Manager
176
5.2 Postings for Cost Accounting in the Universal Journal
179
5.2.1 Primary Cost Postings
179
5.2.2 Secondary Cost Postings
184
5.3 Planning in SAP S/4HANA
188
5.3.1 Planning, Budgeting, and Commitment Handling
188
5.3.2 Integrated Financial Planning with SAP Analytics Cloud
192
5.3.3 Using Planned Data in Operational Processes
194
5.4 Business Transactions
195
5.4.1 Reposting and Cost Assignment
197
5.4.2 Universal Allocation
202
5.4.3 Activity Allocation and Cost Rates
212
5.4.4 Overhead Calculation
217
5.4.5 Template Allocation
220
5.4.6 Settlement
222
5.5 Reporting for Overhead Controlling
225
5.6 Summary
228
6 Controlling for Manufacturing Organizations
229
6.1 Master Data Used in Manufacturing
230
6.1.1 Material Master
231
6.1.2 Bill of Materials
235
6.1.3 Routing
239
6.1.4 Work Center
242
6.2 Cost Estimates
243
6.2.1 Creating a Material Cost Estimate
244
6.2.2 Using Different Layouts to View the Costing Items
249
6.2.3 Using the Cost Component Split for Transparency
251
6.2.4 Performing a Costing Run for Multiple Materials
255
6.2.5 Sales Order-Specific Cost Estimates
259
6.3 Procure-to-Invoice
262
6.3.1 Creating a Purchase Order
262
6.3.2 Posting a Goods Receipt
264
6.3.3 Entering an Incoming Invoice
265
6.4 Make-to-Stock with Order Costing
266
6.4.1 Using the Material Cost Estimate to Set Standard Costs
267
6.4.2 Monitoring the Production Process
268
6.4.3 Work in Process
276
6.4.4 Variance Calculation
281
6.4.5 Using Actual Costing to Assign Purchase Price Variances and Production Variances
288
6.5 Make-to-Stock Using Product Cost Collectors
294
6.5.1 Creating a Cost Estimate for a Product Cost Collector
295
6.5.2 Monitoring the Production Process
297
6.5.3 Work in Process
298
6.5.4 Variance Calculation
299
6.6 Make-to-Order
301
6.6.1 Using the Sales Order Cost Estimate for Inventory Valuation
302
6.6.2 Monitoring the Production Process
306
6.6.3 Work in Process, Variance Calculation, and Actual Costing
306
6.7 Maintain and Operate Assets
308
6.7.1 Estimating and Planning Maintenance Costs
309
6.7.2 Operation-Level Costing
310
6.7.3 Maintenance Reporting in the Universal Journal
311
6.8 Summary
312
7 Margin Analysis for Products and Services
313
7.1 Guiding Principles and Overview
314
7.2 Sales Scenarios
320
7.2.1 Master Data
321
7.2.2 Business Transactions
326
7.2.3 Sales Margin Prediction Based on Incoming Sales Order
337
7.2.4 Management Adjustment Postings
341
7.2.5 Margin Analysis Allocation Postings
347
7.3 Customer Project Scenarios
362
7.3.1 Professional Service Scenario in SAP S/4HANA Cloud
362
7.3.2 Project-Based Sales Scenario
390
7.3.3 Project Settlement to Profitability Scenario
410
7.4 Service Scenarios
421
7.4.1 New Architecture for Service Management in SAP S/4HANA Cloud
422
7.4.2 Guiding Principles and Financial Value Flow
425
7.4.3 Business Transactions
426
7.4.4 Service Contract
444
7.4.5 New Reporting Insights for Service Management
447
7.5 Event-Based Revenue Recognition
450
7.5.1 Purpose and Principles
450
7.5.2 Supported Billing Methods
456
7.5.3 Realization Methods
457
7.5.4 Event-Based Revenue Recognition Apps
458
7.5.5 Availability of Event-Based Revenue Recognition
463
7.6 Summary
463
8 Investment Controlling
465
8.1 Investment Programs and Assigned Projects and Orders
466
8.2 Planning and Budgeting
469
8.2.1 Project Planning for Capital Expense Projects
469
8.2.2 Overall Plan
470
8.2.3 Cost Element Planning
471
8.2.4 Investment Planning using SAP Analytics Cloud
473
8.2.5 Budget Management and Availability Control
475
8.3 Settlement and Reporting
478
8.3.1 Assets under Construction
479
8.3.2 Investment Reporting
483
8.4 Summary
487
9 Controlling in an Intercompany Environment
489
9.1 Intercompany Goods Movements
490
9.1.1 Intercompany Processes in Costing
491
9.1.2 Setting up Intercompany Processing
496
9.1.3 Determining the Quantity Structure in an Intercompany Sales Process
498
9.1.4 Rolling Up the Costs in an Intercompany Process
503
9.1.5 Calculating Actual Costs for an Intercompany Process
506
9.1.6 Stock in Transit
507
9.2 Intercompany Cost Allocation Postings
508
9.2.1 Process Overview and Posting Logic
509
9.2.2 Business Transactions
511
9.2.3 Periodic Intercompany Billing
518
9.3 Summary
522
10 Reporting in SAP S/4HANA
523
10.1 SAP Fiori and the Virtual Data Model
525
10.2 Global Hierarchies
528
10.2.1 Financial Statement Versions
528
10.2.2 Account and Cost Element Hierarchies
531
10.2.3 Cost Center Hierarchies
533
10.2.4 Custom Hierarchy Types
534
10.3 Flexible Hierarchies
535
10.4 Semantic Tags
541
10.5 Key Figure Reporting
545
10.6 Compatibility Views: Report Writer
547
10.7 Summary
550
11 Conclusion and Outlook
551
Appendices
561
A Key Controlling Transactions
563
B Key SAP Fiori Applications for Controlling
569
C The Authors
573
Index
575