Controlling with SAP Practical Guide

Preface ... 15

1. Introduction ... 25

1.1 Basic Controlling Functions ... 29

1.2 Essential Record-Keeping Functions ... 34

1.3 Managing Close and Valuation Processes ... 41

1.4 Preparing Budgets and Planning ... 44

1.5 Process Analysis and Internal Controls ... 49

1.6 Summary ... 50

2. Reporting ... 53

2.1 Cost Center Line Items ... 54

2.2 Order Line Items ... 66

2.3 Product Costs: Itemization ... 71

2.4 Product Costs: Cost Objects ... 76

2.5 Material Ledger ... 85

2.6 Profitability Analysis Reports ... 88

2.7 Summary ... 95

3. Master Data Owned by Controlling ... 97

3.1 How to Set Up Cost Centers ... 98

3.2 Internal Orders ... 117

3.3 Statistical Key Figures ... 127

3.4 Statistical Key Figure Groups ... 130

3.5 Activity Types ... 131

3.6 Secondary Cost Elements ... 137

3.7 Product Cost Collectors ... 143

3.8 Cost Object Hierarchies ... 145

3.9 Maintenance Issues ... 147

3.10 Change Requests for a SOX-Compliant Master Data Process ... 152

3.11 Summary ... 156

4. Master Data for Which Controlling Is a Stakeholder ... 157

4.1 Material Masters ... 159

4.2 Customer Masters ... 171

4.3 Bills of Material ... 173

4.4 Routings ... 183

4.5 Work Centers and Resources ... 188

4.6 Procurement Alternatives and Mixed Costing ... 190

4.7 Projects ... 194

4.8 Investment Programs ... 198

4.9 Primary Cost Elements and Profit and Loss Accounts ... 201

4.10 Setting Prices for Product Costing ... 207

4.11 Summary ... 214

5. Planning and Budgeting ... 217

5.1 Complete Sales Plan in a Manufacturing Environment ... 219

5.2 Planning and Budgeting for Investment Programs ... 273

5.3 Summary ... 285

6. Actual Postings ... 287

6.1 Integrated Process Flows: Buy, Make, and Sell ... 287

6.2 Distribution of Usage Variances ... 318

6.3 Integrated Process Flows: Other Logistics Scenarios ... 324

6.4 Corrections or Adjustment Postings ... 347

6.5

Janet Salmon is a regular speaker on Controlling at conferences, including ASUG, SAP Financials (U.S. and Europe), and Mastering SAP Financials (Australia) with high speaker ratings. Janet joined SAP in 1992, working first as a translator and then as a technical writer for product cost controlling. She began working as a product manager/solution manager for the product costing area in 1995 and gradually began covering profitability analysis and overhead controlling.