Controlling with SAP S/4HANA: Business User Guide

Información

• Editorial: SAP PRESS
• Autores: Janet Salmon, Stefan Walz
• Año: 2025
• Edición: 2
• Páginas: 697
• Idiomas: Inglés

Descripción

If you run management accounting in SAP S/4HANA, this is the user guide you need! Start with the Universal Journal basics, and then set up your organizational structures and master data. Walk through your routine transactions, from performing overhead cost controlling to settling manufacturing costs and beyond. Work with new features such as universal parallel accounting, and perform margin analysis for sales, customer projects, and services. With details on intercompany scenarios, reporting, and more, this is your all-in-one controlling resource!

• Get step-by-step instructions for your core controlling tasks in SAP S/4HANA
• Assess overhead, manufacturing, sales, project, and investment costs
• Streamline your operations with both the new and classic user interfaces

Aspectos Destacados

• Organizational structure
• Master data
• Universal parallel accounting
• Overhead costs
• Manufacturing costs
• Margin analysis
• Event-based revenue recognition
• Customer projects
• Service management
• Investment controlling
• Intercompany scenarios
• Reporting

Aprenderás sobre

• CO Fundamentals:
  Discover merged financial and management accounting in SAP S/4HANA with the Universal Journal. Get to know relevant organizational structures and set up key master data, from cost elements to activity types to market segments.
• Tasks and Transactions:
  Master the core controlling activities you need for your workday. Follow click-by-click instructions to calculate overhead, perform costing runs, analyze profitability, and more. Use both the classic SAP GUI user interface and key SAP Fiori apps for your business transactions.
• New and Improved CO:
  Get up to speed with modern management accounting. See how universal parallel accounting impacts controlling tasks. Learn about new management reporting insights and features like event-based revenue recognition and advanced service execution.

Tabla de Contenidos

• Preface
• Target Audience
• Objective of This Book
• How to Read This Book
• Chapter 1: Introduction to SAP S/4HANA
• Chapter 2: Controlling in SAP S/4HANA
• Chapter 3: Organizational Structures
• Chapter 4: Master Data
• Chapter 5: Overhead Controlling
• Chapter 6: Controlling for Manufacturing Organizations
• Chapter 7: Margin Analysis
• Chapter 8: Margin Analysis for Customer Projects
• Chapter 9: Margin Analysis for Service Management
• Chapter 10: Investment Controlling
• Chapter 11: Controlling in an Intercompany Environment
• Chapter 12: Reporting in SAP S/4HANA
• Chapter 13: Conclusion and Outlook
• Appendices
• Acknowledgments

• 1 Introduction to SAP S/4HANA
• 1.1 Deployment Models in SAP S/4HANA
• 1.1.1 SAP S/4HANA Cloud Public Edition
• 1.1.2 SAP S/4HANA Cloud Private Edition
• 1.1.3 SAP S/4HANA (On-Premise)
• 1.1.4 Hybrid Models
• 1.2 Universal Journal Innovations
• 1.2.1 Single Source of Truth
• 1.2.2 Single Data Model for Accounting
• 1.2.3 Advanced Analysis and Reporting Options
• 1.2.4 Impact on Controlling Postings and Margin Analysis
• 1.2.5 Extension Ledger for Management Accounting
• 1.2.6 The Evolution of Controlling in SAP S/4HANA
• 1.2.7 The Impact of Universal Parallel Accounting for Controlling
• 1.3 The New User Interface
• 1.4 Summary

• 2 Controlling in SAP S/4HANA
• 2.1 The Merge of Financial and Management Accounting
• 2.1.1 Journal Entries for Primary Costs and Revenues
• 2.1.2 Journal Entries for Secondary Costs
• 2.2 Financial Planning
• 2.2.1 High-Level Planning Process
• 2.2.2 Plan/Actual Reporting
• 2.3 Predictive Accounting
• 2.4 Management Accounting and Margin Analysis
• 2.4.1 Cost Center Planning and Reporting
• 2.4.2 Product and Service Planning and Reporting
• 2.4.3 Profitability Planning and Reporting
• 2.5 Reporting and Analytics
• 2.5.1 Role-Based Reporting
• 2.5.2 Compatibility Views
• 2.6 Summary

• 3 Organizational Structures
• 3.1 Organizational Structures in Finance
• 3.1.1 Company
• 3.1.2 Company Code
• 3.1.3 Controlling Area
• 3.1.4 Operating Concern
• 3.1.5 Profit Center
• 3.1.6 Functional Area
• 3.2 Organizational Units of Logistics and Assignment to Accounting
• 3.2.1 Plants
• 3.2.2 Purchasing Organization
• 3.2.3 Sales Organization and Sales Area
• 3.3 Financial Reporting Structures
• 3.3.1 Ledger
• 3.3.2 Currencies
• 3.4 Summary

• 4 Master Data
• 4.1 General Ledger Accounts and Cost Elements
• 4.1.1 Structuring Financial Accounting Using General Ledger Accounts
• 4.1.2 Primary Cost Elements
• 4.1.3 Secondary Cost Elements
• 4.1.4 Grouping and Hierarchies of Cost Elements
• 4.2 Cost Centers
• 4.2.1 Integration of the Cost Center into Other Applications
• 4.2.2 Cost Center Master
• 4.2.3 Cost Center Hierarchies
• 4.3 Activity Types
• 4.3.1 Activity Type Master
• 4.3.2 Cost Rates
• 4.4 Statistical Key Figures
• 4.4.1 Statistical Key Figure Master
• 4.4.2 Entry of Statistical Key Figures
• 4.5 Internal Orders and Projects
• 4.5.1 Internal Order Master
• 4.5.2 Project Master
• 4.6 Profitability Object in Margin Analysis
• 4.6.1 The Market Segment in the Universal Journal
• 4.6.2 Market Segment Extensibility
• 4.6.3 Substitution and Derivation Logic
• 4.7 Summary

• 5 Overhead Controlling
• 5.1 Cost Stewardship and the Role of the Cost Center/Project Manager
• 5.2 Postings for Cost Accounting in the Universal Journal
• 5.2.1 Primary Cost Postings
• 5.2.2 Secondary Cost Postings
• 5.3 Planning in SAP S/4HANA
• 5.3.1 Planning, Budgeting, and Commitment Handling
• 5.3.2 Integrated Financial Planning with SAP Analytics Cloud
• 5.3.3 Using Planned Data in Operational Processes
• 5.4 Business Transactions
• 5.4.1 Reposting and Cost Assignment
• 5.4.2 Universal Allocation
• 5.4.3 Activity Allocation and Cost Rates
• 5.4.4 Overhead Calculation
• 5.4.5 Template Allocation
• 5.4.6 Settlement
• 5.5 Reporting for Overhead Controlling
• 5.6 Summary

• 6 Controlling for Manufacturing Organizations
• 6.1 Master Data Used in Manufacturing
• 6.1.1 Material Master
• 6.1.2 Bill of Materials
• 6.1.3 Routing
• 6.1.4 Work Center
• 6.2 Cost Estimates
• 6.2.1 Creating a Material Cost Estimate
• 6.2.2 Defining Valuation Variants
• 6.2.3 Using Different Layouts to View the Costing Items
• 6.2.4 Using the Cost Component Split for Transparency
• 6.2.5 Performing a Costing Run for Multiple Materials
• 6.2.6 Sales Order?Specific Cost Estimates
• 6.3 Procure-to-Invoice
• 6.3.1 Creating a Purchase Order
• 6.3.2 Posting a Goods Receipt
• 6.3.3 Entering an Incoming Invoice
• 6.4 Make-to-Stock with Order Costing
• 6.4.1 Using the Material Cost Estimate to Set Standard Costs
• 6.4.2 Monitoring the Production Process
• 6.4.3 Work in Process
• 6.4.4 Variance Calculation
• 6.4.5 Using Actual Costing to Assign Purchase Price Variances and Production Variances
• 6.5 Make-to-Stock Using Product Cost Collectors
• 6.5.1 Creating a Cost Estimate for a Product Cost Collector
• 6.5.2 Monitoring the Production Process
• 6.5.3 Work in Process
• 6.5.4 Variance Calculation
• 6.6 Make-to-Order Process
• 6.6.1 Using the Sales Order Cost Estimate for Inventory Valuation
• 6.6.2 Monitoring the Production Process
• 6.6.3 Work in Process, Variance Calculation, and Actual Costing
• 6.7 Maintaining and Operating Assets
• 6.7.1 Estimating and Planning Maintenance Costs
• 6.7.2 Operation-Level Costing
• 6.7.3 Maintenance Reporting in the Universal Journal
• 6.8 Summary

• 7 Margin Analysis
• 7.1 Guiding Principles and Overview
• 7.2 Sales Scenarios
• 7.2.1 Master Data
• 7.2.2 Business Transactions
• 7.2.3 Sales Margin Prediction Based on Incoming Sales Order
• 7.2.4 Management Adjustment Postings
• 7.2.5 Margin Analysis Allocation Postings
• 7.2.6 Event-Based Revenue Recognition Period-End Close
• 7.2.7 Make-to-Order Scenario
• 7.3 Event-Based Revenue Recognition
• 7.3.1 Purpose and Principles
• 7.3.2 Parallel Valuation
• 7.3.3 Contract and Billing Methods
• 7.3.4 Realization Methods
• 7.3.5 Event-Based Revenue Recognition Apps
• 7.3.6 Availability of Event-Based Revenue Recognition
• 7.4 Summary

• 8 Margin Analysis for Customer Projects
• 8.1 Professional Service Scenario
• 8.1.1 Simplified Project Setup
• 8.1.2 Project Planning
• 8.1.3 Business Transactions
• 8.1.4 Period-End Close with Manual Accruals
• 8.1.5 Reporting
• 8.2 Project-Based Sales Scenario
• 8.2.1 Master Data Setup
• 8.2.2 Project Cost Planning
• 8.2.3 Business Transactions
• 8.2.4 Period-End Close
• 8.2.5 Reporting
• 8.2.6 Defining Market Segments for Customer Projects by Settlement Rule and Realignment
• 8.3 Project Settlement to Market Segment Scenario
• 8.3.1 Master Data Setup
• 8.3.2 Project Planning
• 8.3.3 Actual Postings and Period-End Close
• 8.3.4 Reporting
• 8.4 Summary

• 9 Margin Analysis for Service Management
• 9.1 New Architecture for Service Management
• 9.1.1 Financial Mirror Table for Service Document Items
• 9.1.2 Derivation of Financial Attributes
• 9.1.3 Integrated Margin Analysis
• 9.1.4 Financial Plan Data for Service Orders
• 9.1.5 Service Order Bundles for an Aggregated View
• 9.2 Guiding Principles and Financial Value Flow
• 9.3 Service Order Business Transactions
• 9.3.1 Service Order Master
• 9.3.2 Service Order Time Confirmation
• 9.3.3 Expense Item Confirmation
• 9.3.4 Spare Part Confirmation
• 9.3.5 Service Billing
• 9.3.6 Revenue Recognition Period-End Close
• 9.3.7 Service Bundle Scenario
• 9.4 Service Contract
• 9.5 New Reporting Insights for Service Management
• 9.6 Advanced Execution Service Orders
• 9.6.1 Scenario Overview
• 9.6.2 Activation and Configuration
• 9.6.3 Advanced Execution Business Scenarios
• 9.7 Summary

• 10 Investment Controlling
• 10.1 Investment Programs and Assigned Projects and Orders
• 10.2 Planning and Budgeting
• 10.2.1 Project Planning for Capital Expense Projects
• 10.2.2 Overall Plan
• 10.2.3 Cost Element Planning
• 10.2.4 Investment Planning using SAP Analytics Cloud
• 10.2.5 Budget Management and Availability Control
• 10.3 Settlement and Reporting
• 10.3.1 Assets under Construction
• 10.3.2 Assets under Construction with Universal Parallel Accounting
• 10.3.3 Investment Reporting
• 10.4 Summary

• 11 Controlling in an Intercompany Environment
• 11.1 Intercompany Sales and Stock Transfers
• 11.1.1 Intercompany Processes in Costing
• 11.1.2 Setting Up Intercompany Processing
• 11.1.3 Determining the Quantity Structure in an Intercompany Sales Process
• 11.1.4 Rolling Up the Costs in an Intercompany Process
• 11.1.5 Calculating Actual Costs for an Intercompany Process
• 11.1.6 Stock in Transit
• 11.2 Intercompany Cost Allocation Postings
• 11.2.1 Process Overview and Posting Logic
• 11.2.2 Business Transactions
• 11.2.3 Periodic Intercompany Billing
• 11.3 Group and Profit Center Valuation with Universal Parallel Accounting
• 11.3.1 Advanced Intercompany Sales and Stock Transfer
• 11.3.2 Group Valuation
• 11.3.3 Profit Center Valuation
• 11.4 Summary

• 12 Reporting in SAP S/4HANA
• 12.1 SAP Fiori and the Virtual Data Model
• 12.2 Global Hierarchies
• 12.2.1 Financial Statement Versions
• 12.2.2 Account and Cost Element Hierarchies
• 12.2.3 Cost Center Hierarchies
• 12.2.4 Custom Hierarchy Types
• 12.3 Flexible Hierarchies
• 12.4 Semantic Tags
• 12.5 Key Figure Reporting
• 12.6 Compatibility Views: Report Writer
• 12.7 Summary

• 13 Conclusion and Outlook

• A Key Controlling Transactions

• B Key SAP Fiori Applications for Controlling

• C The Authors

• Index

Descargo de responsabilidad

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