transfer prices
DESCRIPTION
transfer prices in sapTRANSCRIPT
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Transfer Prices in Release 4.0
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Target Audience
Course participants
Project members implementing SAP R/3 in a group
SAP consultants and partners who work with groups
Requirements
Thorough understanding of the integrated value flows in MM, PP, FI, CO and EC-PCA
Hands-on experience of the SAP R/3 System
Length of course: 1 day
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Overview
1.1.
2.2.
3.3.
4.4.
Transfer Prices in Profit Center Accounting
5.5.
Introduction
Basic Principles of the SAP Transfer Price Solution
Implementation of Transfer Prices in R/3Components
Posting Examples using Parallel Values
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Overview
1.1. Introduction
2.2. Basic Principles of the SAP Transfer Price Solution
4.4.
5.5.
Implementation of Transfer Prices in R/3Components
Posting Examples using Parallel Values
3.3. Transfer Prices in Profit Center Accounting
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Characteristics of Group Structures Stronger division of tasks among companies in group
Complex value-added chains
International cooperation
Decentralization of responsibilities
=> Analysis of transfers from different points of view is crucial to success.
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Parallel Valuation Views in SAP R/3 Release 4.0A
Profit Center 1
Profit Center 2
Group Legal Profit Center
Comp1 Comp2 Comp3 Comp4
Group
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Definitions
A transfer price is an agreed value for the purpose
of valuating transfers of goods and services between
organizational units.
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Purposes of Transfer Prices
optimize tax payments and distribution of profits
calculate the profit or loss of organizational units
coordinate and guide unit managers
enable cost estimates to be used as basis for decisions affecting the entire group
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Group
Valuation Views
Legal
Profit Center
Transfers of goods and services between independent legal units in accordance with their legal obligation to provide individual financial statements.
From Release 4.0 transfers of goods and services can also be valuated using group production costs, i.e. from the point of view of the group as an entity. In this method internal profits are eliminated.
In addition, internal transfers of goods and services between profit centers in EC-PCA can be valuated with a price for management purposes. This enables management to calculate internal profits and better control business operations.
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Definition: Transfer Prices in SAP R/3
Group
EC-EC-PCAPCA
FIFI
COCO
Profit center
Legal units(Company
codes)
Controllingarea
Organizationalunits
1
2
3
4
(1) Transfer price from group point of view = group prod. costs(2) Transfer price from profit center view = management price(3) Internal price for activities exchanged between cost centers(4) Transfer price from legal point of view = sales and purchase price
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Illustration of Need for Parallel Approaches
Prod.order
Distributioncenter Sales
order
Finishedproducts
Rawmaterials
Prod.order
Cost center
Semifinishedproduct
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Illustration of Need for Parallel Approaches
Semi-finishedproduct
Prod.order
Distributioncenter Sales
order
Finishedproduct
Raw materials
Prod.order
Company Code 1
PrCtr1 PrCtr2 PrCtr3 PrCtr4
Cost center
L 70.-
G 70.-
P 70.-
75.--L 70.-G 70.-P 75.-
L 70.-G 70.-
P 75.-
L 120.-G 90.-P 140.-
L 120.-
G 90.-
P 140.-
100.-
120.-
CCtr 20.-CCtr 20.-
L 220.-G 90.-
P 240.-
- +
Assumption: Plan = Act => No variance
220.-
240.-
Company Code 2 Company Code 3
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Overview
2.2. Basic Principles of the SAP Transfer Price Solution
3.3.
Posting Examples using Parallel Values
4.4. Implementation of Transfer Prices in R/3Components
Transfer Prices in Profit Center Accounting
5.5.
1.1. Introduction
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Business Business process +process +
datadata
EC-EC-PCAPCA
Profit Center 1 Profit Center 2
Quantity and Value Flows
FIFI
CO-CO-PCPC
CO-CO-OMOM CO-CO-
PAPA
ProduceTransfer
Sell,BillPurchase
Cost Object Controlling
Profit. AnalysisOverhead Cost Controlling
Order
ProcessProcess
Co
st e
lem
ent
acco
un
tin
g
Dir
ec
t c
os
tsO
ve
rhe
ad
co
sts
VVAALLU U E E F F LLOOWW
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
EC-EC-PCAPCA
Profit Center 1 Profit Center 2
Parallel Value Flows in Accounting
FIFICO-CO-OMOM CO-CO-
PAPA
Profitability AnalysisOverhead Cost Controlling
Order
ProcessProcess
Co
st E
lem
ent
Acc
ou
nti
ng
Dir
ec
t c
os
tsO
ve
rhe
ad
co
sts
Consumption
L 100.- G (80.-) P (150.-)
Stock
L 100.- G 80.- P 120.-
Material Ledger
CO-CO-PCPC
Cost Object Controlling
or or
Business Business processprocess+ data+ data
VVAALLUUEE FFLLOOWW Stock
L 100.- G 80.- P 120.-
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Additional Dimension: Valuation View
Currencytypes
Valuationview
Group
Legal 0
1
2
Company code currencyControlling area currencyGroup currency ...
10 20 30
The currency and valuation profile determines which valuationviews are to be stored with which currencies in the system.
X
X
XPrCtr
10
Leg.
30
PrCtr.
30
Grp
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Rule I: Parallel Value Flows in Accounting
The valuation approaches defined inthe currency and valuation profile are stored in parallel in the system.
A maximum of 3 parallel valuation views in 2 currencies can be stored in the system!
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Rule II: The valuation of stock occurs in parallel!
The Material Ledger is the sub- ledger for materials and storesparallel stock values.
Stock valuation is carriedout in the SAP system at plantor company code level.
Stocks of a material in thesame plant belong to the sameprofit center.
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Rule III: No change to posting rules!
Parallel values are posted to the same accounts in additional datafields.
Additional accounts are only necessary in exceptional cases: - To balance accounts payable and accounts receivable - For internal revenue und costs In 4.0A, parallel values can onlybe stored for the transfer of goodsbut not for services!
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Scenarios: Parallel Valuation Approaches in R/3
as in 3.0or or Curr.
Leg.
Curr.
GrpGrpPrCtr
Curr.EC-EC-PCAPCA
Profit Center Accounting
Curr.
Leg.
Curr.
GrpGrp
PrCtr
Curr.
FIFI
Financial Accounting
Oblig.
Opt.
Opt.
Curr.
Leg.
Curr.
GrpGrp
PrCtr
Curr.
CO-CO-OMOM
Controlling
see versionconcept
CO-CO-PCPC
Curr.
Leg.
Curr.
GrpGrp
CO-CO-PAPA
Opt.Oblig. Opt.Curr.
Leg.
Curr.
GrpGrpPrCtr
Curr.Material Ledger
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Scenario: US Model
Curr.
GrpGrp
EC-EC-PCAPCA
Profit Center Accounting
Curr.
Leg.
Curr.
GrpGrp
FIFI
Financial Accounting
Curr.
Leg.
Curr.
GrpGrp
CO-CO-OMOM
Controlling
CO-CO-PCPC
Curr.
Leg.
Curr.
GrpGrp
CO-CO-PAPA
Curr.
Leg.
Curr.
GrpGrp
Material Ledger
Operativeversion
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Scenario: Profit Center Model
EC-EC-PCAPCA
Profit Center Accounting
Curr.
Leg.
PrCtr
Curr.
FIFI
Financial Accounting
Curr.
Leg.
PrCtr
Curr.CO-CO-OMOM
Controlling
CO-CO-PCPC
Curr.
Leg.CO-CO-PAPA
Curr.
Leg.PrCtr
Curr.Material Ledger
Curr.PrCtr
Operativeversion
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Restrictions I
... General
Services can only be allocated in one valuation.
In Release 4.0A transfer prices can only be implemented by new customers. Productive customers should contact SAP directly.
... In Financial Accounting
Parallel valuations must be posted in MM and the Material Ledger. In Release 4.0A the transfer price concept does not allow manual entries or corrections to parallel valuations.
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Restrictions II
... In Cost Object Controlling
In Release 4.0A group costing can only be implemented within a single controlling area.
Parallel valuations cannot be stored for the purposes of make-to-order production. This affects
valuated sales order stock
nonvaluated sales order and project stock.
To calculate WIP at target costs during periodic settlement, the operative version must contain the legal valuation.
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Restrictions III ... In Profitability Analysis
In Profitability Analysis only sales between company codes are documented.
The profit center valuation view will be fully supported as of Release 4.0C.
... In Materials Management/Purchasing
The transfer of parallel values during invoice verification is only possible in logistics invoice verification.
Goods-receipt-based invoice verification is not supported in Release 4.0A.
Parallel values can only be transferred between company codes via ALE and EDI interfaces, even if the company codes are in the same system.
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Overview
2.2. Basic Principles of the SAP Transfer Price Solution
3.3.
Posting Examples using Parallel Values
4.4. Implementation of Transfer Prices in R/3Components
Transfer Prices in Profit Center Accounting
5.5.
1.1. Introduction
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
In Customizing for Profit Center Accounting you decide which valuation approach (legal, group or profit center) you want to store. If you choose...
the legal view, all goods movements will be posted between profit centers using the legal valuation approach with no transfer price surcharge (as in Release 3.0).
the group view, all goods movements will be depicted in EC-PCA using the group production costs (new in Release 4.0).
the profit center view, each profit center will be treated as an independent company for the purposes of payment. That means that all goods movements are valuated with an internally set value (transfer price) if the movement crosses profit center boundaries.
Valuation Approaches in Profit Center Accounting
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Quantity flow
Parallel value flow
Logistics
FI/CO
Possible Valuations in EC-PCA
ProfitCenterAccounting
Profit Center 1 Profit Center 2
Internal revenues Internal costs
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Quantity flow
Parallel value flow
Logistics
FI/CO
Transfer Prices from the Profit Center View
ProfitCenterAccounting
Profit Center 1 Profit Center 2
150.-
Calculation of transfer
price
150.-
120.-
Raw materialsProductionorder
Example: Profit Center Valuation
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Quantity flow
Parallel value flow
Logistics
FI/CO
Posting Example: Material Consumption
Profit Center Accounting
Profit Center 1 Profit Center 2
150.-
150.-
120.-
Raw materialsProductionorder
Internal revenue -150.-
Internal changein stock + 120.-Stock - 120.-
ConsumptionRaw materials 150.-
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Calculating Transfer Prices (Using Conditions)
Pricing Procedure
describes the logic used in calc.Ex. market prices percentage increase on costs quantity-dependent increase on costs
Conditiontypes
Ex. percentage increase
Transferprice
calculated
Access sequence: Plant Material Plant Receiver ....
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Examples for Calculation of Transfer Prices
Transfer price calculation
Sender plant, Material, PrCtr, Receiver PrCtr Transfer price
Plant Material S-PrCtr R-PrCtr Transfer price (fixed price)
0001 M4711 P1 P2 1200 USD0001 M4712 PA PB 1500 USD...
Plant Product group S-PrCtr R-PrCtr TP surcharge
0001 A P1 P2 5%0002 B PA PB 6.25%...
Plant Product group TP surcharge
0001 C 5.5%...
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Important: Goods movements can be valuatedin Profit Center Accounting witha special transfer price
=> Profit centers calculate their profit like individual companies (using internal revenues and costs)
=> Internal accounts payable and accounts receivable will not be balanced by payments and are therefore not posted.
=> The posting lines generated in Profit Center Accounting can also be posted in Financial Accounting if necessary.
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Overview
2.2. Basic Principles of the SAP Transfer Price Solution
3.3.
Posting Examples using Parallel Values
4.4. Implementation of Transfer Prices in R/3Components
Transfer Prices in Profit Center Accounting
5.5.
1.1. Introduction
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
PrCtr
Curr.
Material Ledger
Curr.
Leg. Curr.
Grp
Parallel Valuation Approaches for Material Stock
Cost estimate for material
Inventory management
Invoice verification
Delivery and settlement of production orders
Cost estimate for material
Inventory management
Invoice verification
Delivery and settlement of production orders
MaterialP-100
Material MasterPlant 1000Quantity: 1200 unitsValue : 24,000
FinancialAccounting
Informationsystems in
Logistics andControlling
FinancialAccounting
Informationsystems in
Logistics andControlling
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Parallel Values in Product Cost Planning
Material (Prod.)Material (Prod.)
Legal
Profit center
Group
Material Activity Overhead Profit St.price
DEM 1000.00 100.00 100.00 1200.00
USD 170.00 50.00 50.00 207.50 270.00
USD 400.00 50.00 50.00 500.00
Controlling areaCO-CO-PCPC
Legal costing
Group costing
Profit center costing
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Background to Group CostingMember of grp:
Company AMember of grp:
Company BMember of grp:
Company C
Key:DC = Direct costsPOH = Prop. overhead costsFOH = Fixed overhead costsP = Profit (Revenue ./. Full costs)Index A, B, C = Company A, B, C
Grp costing St. costing Grp costing St. costing
DCA
POHA FOHA
PA
DCA
POHA FOHA
DCB
POHB FOHB
DCB
POHB FOHB
DCA
POHA FOHA
DCB
POHB FOHB
PB
DCC
Broken down Total
DCC
POHC FOHC POHC FOHC
PC
DCA
DCB
DCC
POHA FOHA
POHB FOHB
POHC FOHC
PB
PC
DC
P
POH FOH
Groupcosting
Group = St. costing
PAPA
PB PB
PA
PC
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
GroupGroup
Semi-Fin.Prod.
Raw Material
Profit Center2Profit Center2 Profit Center3Profit Center3Profit Center1Profit Center1
Finished Product
Raw Material
Group Costing in Release 4.0
Company A Company B
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Reporting - Group View
+
-+
+
-+
081230812347-12354858547-1235485855967-0956/434 5967-0956/434
Company code 0001 Company code 0001 Company code 0002 Company code 0002 Company code 0003 Company code 0003
Profit center PC - 1Profit center PC - 1Profit center PC - 3Profit center PC - 3Profit center PC - 5Profit center PC - 5Profit center PC - 9Profit center PC - 9
30,00030,000 34,40034,400 4,4004,40045,00045,000 47,00047,000 2,0002,00054,00054,000 63,90063,900 9,9009,90012,50012,500 13,50013,500 1,0001,00020,00020,000 22,50022,500 2,5002,50021,50021,500 27,90027,900 6,4006,40010,00010,000 11,00011,000 1,0001,000
9,0009,000 15,00015,000 3,0003,000 500500 900900 400400
2,0002,000 1,0001,000 2,0002,000
Material numberMaterial number Material Material Production Production Profit ...Profit ...
. . .
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Parallel Value Flows in Procurement and Sales
PrCtr1 PrCtr2 PrCtr3
L 70.-
G 70.-
P 75.-
L 100.-
G 70.-
P 120.-
100.-
120.-- +
Company A Company B
Stock transport order
Goods receipt andinvoice receipt
Goods issue and invoice issue
IDOC
Sale withingroup
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Using Transfer Prices in FI
FIFI
Company code
Currency andvaluation profile
Group
PrCtr
Legal
CurrencyValuation
Localcurrency
Group
currency
10 30
X
In FI, the different valuation approaches are stored in the “old” currency fields and updated in the general ledger.
FI doc.- curr1- curr2- curr3
..
X
X
Generalledger
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
FIFI
Sample posting: Sale of products between company codes
KeyL - LegalG - GroupP - PrCtr
Cost of sales
L 50.-G 40.-
Acc. Receiv.
L 150.-G 150.-
Revenues
L 130.-G 40.-
Sales tax
L 20.-G 20.-
Billing document
Goods issue
Stock
L 50.-G 40.-
Stock
L 80.- G 40.-
GR / IR
L 80.- G 40.-
I/ C Profit
L G 90.-
I/C Profit
L G 90.-
Price diff.
L 50.-G
Sales tax
L 20.- K 20.-
Supplier
L 150.-K 150.-
Goods receipt
Invoice receiptGR / IR
L 80.- G 40.-
Posting Logic in FI
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Account Categories from the Point of View of Parallel Valuation
FIFI
I/C Profit
L G 90.-
Accounts with parallel valuation
Accounts without parallel valuation
Accounts for balancing accounts
GR/IR
L 80.- 80.-G 75.- 75.-
Revenues
L 130.-G 40.-
Internal W IP
L 50.-G 40.-
Stock
L 50.-G 40.-
C onsumption
L 50.-G 40.-
Price difference
L 50.- G
Cost of Sales
L 50.-G 40.-
Receivables
L 165.- G 165.-
Sales tax
L 20.-G 20.-
Accounts payable
L 150.-G 150.-
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Transfer Prices in AA: Settling an Order to an Asset
AAAAIMIM
Cap. invest. order
L 50.- G(40.-) P(60.-)
Depreciation areas
Curr. type Area
50.- 01 0150.- 11 3150.- 21 32
Settlementto asset
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Parallel Versions in Controlling
-300 USD
MaterialMaterial
Legal 500 USD
PrCtr 600 USD
Group 400 USD
Transfer price
700 USDMaterial Mat. overhead
700 USD 70 USD
Production orderProduction order
400 USD
70 USD
500 USD
70 USD
70 USD
Profit Center 1
Profit Center 2
opera-tive
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Using Transfer Prices in CO/Version ConceptIn CO the different valuation approaches are stored in up to three different versions.Two currencies can be stored in the system at the same time.
Currency and valuation profile
Group
PrCtr
Legal
CurrencyValuation
Localcurrency
Group
currency
X
COCO Controlling area
Operationalversion
(000)
Version 001
Version 002
Choice ofvaluation view
Legal
Group
PrCtr
10 30
CO dataCurr1 Curr2
X
X
..
3010
3010
10 ..30
P P
L
G G
L
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Parallel Values in Controlling
MaterialMaterial
Legal 500 USD
PrCtr 600 USD
Group 400 USD
Production order
Transfer price
700 USD
700 USD
400 USD
Material Mat. overhead
70 USD
70 USD
70 USD
Base for overhead
500 USD
CO-OMCO-OM
PrCtr 1
PrCtr 2
70 USD-70 USD
Cost center
Internal orderOperational version
(Additional) Legal view
(Additional) Group view
10 %
opera-tional
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Revenue
Sales ded. Prod. costs
Variance
Overhead
Using Transfer Prices in CO-PA (Release 4.0A)
Sales are documented from the pointof view of the company codecompany code in CO-PA.
Internal sales between profit centerswill be supported from Release 4.0C.
Legal values and group values canbe stored in parallel value fieldsparallel value fields.
Legal
Group
Legal
Legal
Example: Value fields
Group
Legal
Group
Legal
Group
Depending on the operative version in Controlling, the legal OR the group view is used.
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Overview
2.2. Basic Principles of the SAP Transfer Price Solution
3.3.
Posting Examples using Parallel Values
4.4. Implementation of Transfer Prices in R/3Components
Transfer Prices in Profit Center Accounting
5.5.
1.1. Introduction
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Introduction to the Posting Examples
Currencyand
valuationprofile
Group
Legal
CurrencyValuation
Localcurrency
Group
currency
X
X
X
PrCtr
The following valuation approaches are shown in the example:
Profit Center Accounting
CO-CO-OMOM
CO-CO-PAPA
ControllingFIFI
Material Ledger
.L
G
P
CO-CO-PCPC
.L K P
.L
G
P
.L
G
opera-tional
Maximum solution in posting example EC-EC-PCAPCA
P
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Businessprocess +
data
EC-EC-PCAPCA
Internal WIP
P 120.-
Conventions for the Examples
Flow
of
values
FIFI
Account
L 100.- G (80.-) P (150.-)
CO-CO-PCPC
CO-CO-OMOM
CO-CO-PAPA
Processes +data
Postings inCO
Postings in FIL = LegalG = GroupP = Profit center
Posting lines in Profit Center Accounting
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Businessprocess +
data
Materialwithdrawal
EC-EC-PCAPCA
PrCtr1
Example: Values Posted in Release 3.0
Flow
of
values
FIFI
CO-CO-PCPC
CO-CO-OMOM
CO-CO-PAPA
PrCtr2Production order
Stock
L 60.-Consumption
L 60.-
Stock
L 60.-
Consumption
L 60.- Production order
Consumption
L 60.-
Consumption
L 60.-
PrCtr 2
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Businessprocess +
data
EC-EC-PCAPCA
Int. change in stock
P 120.-
PrCtr 1
Stock
P 120.-
Internal revenues
P 150.-
Material stock
L 100.-G 80.-P 120.-
Material Withdrawal for Production Order
Flow
of
values
FIFI
CO-CO-PCPC
CO-CO-OMOM
CO-CO-PAPA
Price => 150.00 USD
Withdrawal forproduction
order
Production orderUsage raw mat.
L 100.- G 80.- P 150.-
Production order
Usage raw mat.
P 150.-
PrCtr 2
PrCtr 1 PrCtr 2
Usage rawmaterial
L 100.- G (80.-) P (150.-)
Stock
L 100.-G (80.-)P (120.-)
Transfer price = 150.00
Usage raw mat.
L 100.- G 80.- P 150.-
Int. change in stock
L G P 120.-
Internal revenues
L G P 150.-
EC-PCA
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Businessprocess +
data
EC-EC-PCAPCAPrCtr 1
Activity Allocation to a Production Order
Flow
of
values
FIFI
CO-CO-PCPC
CO-CO-OMOM
CO-CO-PAPA
Activity allocation(10 PC * 60.00 USD)
Cost center
Cost center Production orderActivity allocation
L 600.- G 600.- P 600.-
Activity allocation
L 600.-G 600.-P 600.-
Productionorder
Activity allocation
P 600.-
PrCtr 2
PrCtr 1 PrCtr 2
Activity allocation
L 600.- G 600.- P 600.-
Activity allocation
L 600.-G 600.-P 600.-
Activity allocation
P 600.-
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Businessprocess +
data
EC-EC-PCAPCA
Work in Process
Flow
of
values
FIFI
CO-CO-PCPC
CO-CO-OMOM
CO-CO-PAPA
Calculation andsettlement of
work in process
Production order
FI document
PrCtr 1
Stock W IP
L 700.- G (680.-) P (750.-)
Changes W IP
L 700.-G (680.-)P (750.-)
Production costs
L 700.- G 680.- P 750.-
Changes WIP
P 750.-Stock WIP
P 750.-
Production costs
L 700.- G 680.- P 750.-
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Businessprocess +
data
EC-EC-PCAPCA
Delivery to Stock (within one plant)
Flow
of
values
FIFI
CO-CO-PCPC
CO-CO-OMOM
CO-CO-PAPA
Deliveryto
stock
Production order
Production order
PrCtr 1
Plant activity acc.
L 500.-G ( 400.-)P (600.-)
Stock finished goods
L 500.- G (400.-) P (600.-)
PrCtr 1
PrCtr2
Plant activity acc.
P 600.-
Production costs
Delivery at standard
prices
Production costs
L 700.- G 680.- P 750.-
Plant activity acc.
L 500.-G 400.-P 600.-
Stock finished gds
L 500.- G 400.- P 600.-
Production costs
L 700.- G 680.- P 750.-
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Businessprocess +
dataStock transfer
EC-EC-PCAPCA
Int. change stock
P 60.-
PrCtr 1
Deliv. from other PC
P 100.-
Stock
P 60.-
Internal revenues
P 100.-
Material stock
L 50.-G 40.-P 60.-
Plant1/ PrCtr 1
Stock Transfer Between Profit Centers
Flow
of
values
CO-CO-PCPC
CO-CO-OMOM
CO-CO-PAPA
Plant2/ PrCtr 2
Price = > 100 USD
Price difference
P 10.-
Stock
P 90.-
PrCtr 2
FIFI
Stock Plant 1
L 50.-G (40.-)P (60.-)
Stock Plant 2tock Plant 2
L 80.- G (40.-)P (90.-)
Price difference
L 30.-GP (10.-)
Internal revenues
L G P 100.-
Deliv. from other PC
L G P 100.-
EC-PCA
Int. changes stock
P 100.-
Int. Changes Stock
L G P ( 60.-) (100.-)
Material stock
L 80.- G (40.-) P (90.-)
Price = 100 USD
opt.
SAP AG D40TP (S. Kraus) 17.11.1997/Introduction
Businessprocess +
data
EC-EC-PCAPCA
Consultant's bill
P 200.-
PrCtr 2
Consultant's bill
L 200.- G P
Primary Posting to Cost Center
Flow
of
values
FIFI
CO-CO-PCPC
CO-CO-OMOM
CO-CO-PAPA
Primary postingto cost center
Cost center
Cost center
PrCtr 1
PrCtr 1 PrCtr 2
Consultant's bill
L 200.- G 200.-
Supplier
L 200.-G 200.-P 200.-
Consultant's bill
L 200.- G 200.- P 200.-
Consultant's bill
L 200.-