Business Blue Print Document

Business Blue Print Document

Process ID: BBP_FI_008_Intercompany Transactions, Third Party LL, Sub-contracting and

Cipla as Loan Licensee

Process Name: Intercompany Transactions, Third Party LL, Sub-contracting and Cipla as Loan
Licensee

Document Change History:

Version Date of Change Author Summary of Change
Draft 25.09.2013 Dhruma D. Vora Initial

Under 25.09.2013 Sandeep Incorporated review comments with

Review Verma/Abhishek User Champions
Banerjee
Final 25.11.2013 Sandeep Final Version
Verma/Abhishek
Banerjee

Checklist
Business Event Description
 Are the Business Considerations and “To-Be” event descriptions complete?
 Are the descriptions clearly written? (Free of jargon, logically organized etc.)

Business Process Flow

 Have standard symbols been used?
 Do the flows reference appropriate manual and system points?
 Are the flows at an appropriate level of detail?

Other
 Have all interface and reporting points been identified?
 Have all development items been identified and documented?
 Have differences between current and To-Be processes documented?
 Have all issues been logged in the issues log? Cross Referenced in this document? Attached to
this document? (functional, technical, conversion, development, change management)
 Have all the gaps been documented?
 Has the business process been verified with User Requirement Documents?
 Have all high-level conversion considerations been documented?
 Has the application architecture been updated to reflect interfaces?
 Have all referenced items been noted and attached where appropriate? (Spreadsheets,
Functional information papers, etc.)

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Business Event Summary

Process: Intercompany Intercompany Transactions, Third Party LL, Sub-contracting
Transactions, Third and Cipla as Loan Licensee
Party LL, Sub-
contracting and Cipla
as Loan Licensee
Sub-Process: Intercompany Intercompany Transactions
Transactions
Event A cross-company code transaction involves more than one
Description: company code. This situation arises when one company code
makes purchases for other company codes, one company
code pays invoices for other company codes, or one
Company code sells goods to other company codes.

Intercompany transactions will be managed through trading

partners.

While creating vendor and customer master data for group

companies trading partner field will be captured.

While posting to group customer or vendor, the system

derives the trading partner from the master record and
assigns it at the transaction levels. The reconciliation and
eliminations for the purpose of the consolidation will be done
using standard reports like FAGLL03, FBL3N, FBL5N and
FBL1N
For Cipla the following transactions are covered in
intercompany –

A. Third Party LL Process – Formulations

B. Intercompany manufacturing process- Formulation
C. Job work done by Cipla with key inputs provided by
DRL
D. Intercompany Sale purchase (normal trading)
E. Services provided by Group Company
F. Inter-corporate Loans
G. Inter-company transactions from FI
H. Job work - u/s 57F4 – API

To-Be processes
TO-BE: Proposed Business Process Description
Document future To-Be process based on system requirements. Note which tasks are system vs.
manual transaction. Also cross-reference the number of each task to the number of step in the process
flow diagram.
No. Activity / Task Name Activity / Task Description System
Transaction
A Third Party LL Process – Formulations

Third party LLs have been created as plants in SAP.

Sample Process document attached.

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10 Sales Order creation Sales order will be created at the depot based on VA01/MD01
this the MRP will be run and STR will be created for
the production at LL plants.
20 Loan Licensee will be LL plants will have valuated material and the will MM01
created as plants in have all the setting for PP and costing settings. CS01
SAP and processing Material master will be extended to the plant and C201
will happen at the LL the BoMs and Recipe will be created.
plant.
30 Purchase Info Record LL Purchase Info records will be maintained for ME11
each material and each plant based on rate
contract/agreement with such LL. These info
records will be used in executing the standard cost
of the finished product.
40 Standard cost Standard cost will be executed for the LL plants CK11N/ CK40N
50 Purchase orders All the purchase orders will be created with ME21N
reference to the LL plant. The credit is availed by
the LL
60 Goods receipt RM receipt at the LL plant created in SAP MIGO

Inventory Dr.
GR/IR Cr.

70 Excise Credit Excise will be availed from by the LL. J1IEX

Excise Receivable (PC: LL) Dr.

Excise Clearing (PC: LL) Cr.

Separate GL accounts will be used for the LL

excise. Report FBL3N report will be used to list out
all the open items plant wise and profit center wise.

80 Vendor Invoice Vendor invoice will be booked MIRO

Excise Clearing Dr.

GRIR Dr.
Sale Tax Rec. Dr.
Vendor Cr.
90 Process Orders Process orders will be created for the all production COR1
at LL.
100 Goods Issue Goods issue to the production order MB1A/MIGO

Consumption Dr.
Inventory Cr.'

110 Receipt of FG Receipt for goods form the process order COR6N

Inventory Dr.
Change in Inventory (FG) Cr.

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Custom report need to be developed for the month ZICME

end processing charge provision entry.
Processing charge provision entry will pass as
below;
1)
LL Processing Charge* Dr. (PC:LL)
Processing (payable) clearing * Cr. (PC:LL)

2)Reverse
LL Processing Charge* Cr. (PC: LL)
Processing (payable) clearing * Dr. (PC: LL)

The requirement is to post the processing charges

to the profit center of the LL plant

The payable accounts will be shown as payable.

120 STO – Stock transfer The final product will be transferred to the depot, ME21N
this will initiate the excise entries and processing
charges
130 Delivery Delivery of goods. The processing charges and the VL02N
excise will be loaded onto the FG at the receiving
plant -

INVENTRY-FG(INHOUSE) Dr. (PC: Depot)

INVENTRY-FG(INHOUSE) Cr. (PC: LL)
LL Processing Charge* Dr. (PC: LL)
GR/IR-Processing* Cr. (PC: LL)
Excise on removal (LL) Cr. (PC: LL)

Info record will have to be maintained for the depot

plant.

The requirement is to post the processing charges

and GR/IR to the profit center of the LL plant
Report for goods in transit (GIT) between LL and MB5T / MB5TD
depot.
140 Excise at the LL plant Excise at the LL plant will be expensed out at the J1IIN
time of the removal of the goods at the LL plant

Excise on Removal (PC: LL) Dr.

Excise Payable (PC: LL) Cr.

142 MIGO in receiver depot Once material receipt in receiver depot, stock will MIGO
be increase in receiver depot.
150 Processing Charges Processing charges will be booked at the receiving MIRO
plant -

GR/IR-PROCESSING* Dr. (PC: LL)

LL Vendor Cr.

The requirement is to post the GRIR to the profit

center of the LL plant

Based on STO and based on matching of excise

invoice no and Product/Batch no/Qty against
vendor invoice, MIRO has to be done.

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160 Excise Adjustment The receivable and payable will be adjusted using F-04
FI transaction (selecting open line items for a
particular plant/profit center)

Excise Payable (PC: LL) Dr.

Excise Receivable (PC: LL) Cr.

B Intercompany manufacturing process- Formulation

For these cases a C/o plant will be created under the company code for which the manufacturing
is undertaken (i.e, under the company code which owns the material). Since the excise credit is
taken by the processing company the C/o plant will have the excise registration and excise group
of the processing plant.
Sample Process document attached.

In case of API, excise will be involved of transfer to the receiving plant and the relevant entries
will be passed at the receiving plant.
05 Creation of sales order Sales order will be created in the at the depot, MD04
based on the sales order and related BoMs the
MRP run will be carried and the STRs will be
created for the production.
10 Associate will be Associate c/o plants will have valuated material and MM01
created as plants in the will have all the setting for PP and costing CS01
SAP and processing settings. C201
will happen at the Material master will be extended to the plant and
ASSOCIATE plant. the BoMs and Recipe will be created.
20 Purchase Info Record Associate Purchase Info records will be maintained ME11
for each material and each plant. based on rate
contract/Agreement. These info records will be
used in executing the standard cost of the finished
product.
30 Standard cost Standard cost will be executed for the ASSOCIATE CK11N/ CK40N
plants.
Cost center of the original plant will be used (no
duplicate cost centers will be created).
Cost break-up at c/o plant –
Input + OH + processing charges+ activity cost –
OH (reversal of activity cost – fixed and variable
wise). The process order for associates, the
processing charges will be shown as variance.
Cost break-up at actual plant – only actual costs
will be booked at the cost center.
For all the material master for the c/o associate
plant, special procurement key 30 will have to be
assigned in the costing view 1 for the FG material.
40 Purchase orders The purchase orders will be created with reference ME21N
to the c/o Associate plant. The credit is availed by
the associate plant. The c/o plant will have the
excise group of the associate plant assigned to it.
50 Goods receipt RM receipt at the Associate plant created in SAP MIGO

Inventory Dr.
GR/IR Cr.

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60 Excise Credit Excise will be availed by the c/o associate plant. J1IEX
Product owner
company Code Excise Receivable (PC: Own Plant) Dr.
Excise Clearing (PC: Own Plant) Cr.

Separate GL accounts will be used for the

Associate excise. Report FBL3N report can be
used to list out all the open items plant wise and
profit center wise.

70 Vendor Invoice Vendor invoice will be booked MIRO

Excise Clearing Dr.

GRIR Dr.
Other Taxes Dr.
Vendor Cr.
80 Process Orders Process orders will be created for the all production COR1
at Associate

Activity cost will be debit to Process order and

credit cost center to Processing plant.

90 Goods Issue Goods issue to the production order MB1A/MIGO

Consumption Dr.
Inventory Cr.

100 Receipt of FG Receipt for goods from the process order COR6N

Inventory Dr.
Change in Inventory (FG) Cr.

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102 Month end transaction Custom report need to be developed for the month ZICME
for processing charges end processing charge provision entry.
reversal Processing charge provision entry will pass as
below;

1)
LL Processing Charge Dr. (PC:C/O plant)
IC clearing Cr. (PC:C/O Plant)

2)Reverse
LL Processing Charge Cr. (PC:C/O Plant)
IC clearing Dr. (PC:C/O Plant)

Above report will be used by company doing

processing to provide for service income on such
batches.

1)
LL Processing Charge CR. (PC:HO processing
company code)
IC clearing DR. PC:HO processing
company code)

2)Reverse
LL Processing Charge Dr. (PC:HO processing
company code)
IC clearing Cr PC:HO processing
company code)

110 STO – Stock transfer The final product will be transferred to the depot, ME21N
this will initiate the excise entries and processing
charges
112 Service sale order Service sale order has to be created in the ZSDSO
Company who is doing processing for another
group company to enable to booking of service
income invoice.
The sales order is to be triggered automatically
based on the STO, as created above.
124 Create Billing Create billing based on the sales order VF01

Customer Dr.
Service Sales Cr.

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120 Delivery Delivery of goods. The processing charges and the VL02N
excise will be loaded onto the FG at the receiving
plant -

INVENTRY-FG(INHOUSE) Dr. (PC: Depot)

INVENTRY-FG(INHOUSE) Cr. (PC: C/O
Plant)
LL Processing Charge Dr. (PC: C/O
Plant)
GR/IR-Processing Local Cr. (PC: C/O
Plant)
Excise on removal (LL) Cr. (PC: C/O
Plant)

Info record will have to be maintained for the depot

plant.

Processing charge and GR/IR to post to C/O plant

profit center
122 Month end Step 1: ZICME
intercompany
reconciliation For the service orders the user needs to ensure
that the billing has been done.

Step 2

Where the GRIR has been done but the invoice

has not been done, a provision entry will be
generated in the receiving company code (and
reversed on the following day of the month)–

Stock Adjustment Dr. (PC: Depot)

Intercompany Clearing Cr. (PC: Depot)

130 Excise at the Excise at the ASSOCIATE plant will be expensed J1IIN
ASSOCIATE plant out at the time of the removal of the goods at the
ASSOCIATE plant

Excise on Removal (PC: LL) Dr.

Excise Payable (PC: LL) Cr.

140 Processing Charges Processing charges will be booked at the C/O plant MIRO

GR/IR- Processing charge Dr. (C/O Plant)

ASSOCIATE Vendor Cr.

Based on STO and based on matching of excise

invoice no and Product/Batch no/Qty against
vendor invoice, MIRO has to be done.
150 Excise Utilization Excise Utilization will happen using this transaction- J2IUN

Excise Payable (Own Plants) Dr.

Excise Receivable (Own Plants) Cr.

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C Job work done by Cipla with key inputs provided by DRL

Job work done by Cipla with key inputs provided by DRL. The rates for manufacturing the items
are fixed as a part of the contract with DRL and similar parties. The sales orders are created and
manufacturing done as and when required. Make to order scenario will be used and the related
process order will be settled to the sales order. The costs on the sales order along with the
revenue will be transferred to COPA at the time of billing,
10 Master data settings Non valuated material type will be created for DRL MM01
(similar cases) CS01
RM/PM will be created as Non- valuated (Customer C201
Ownership)
FG/SFG will be created as Non valuated (Customer
ownership)
BOM/recipe will be created for FG/SFG material
20 Sales order created for Sales order will be created and the process order VA01
the processing of the will be settled to the sales order. The cost on the
final product sales order along with the revenue will flow to
COPA at the time of billing.
30 MRP run against Sales MRP run will be executed for the material at the MD01/MD02
order plant.
40 Process Order will be Process Order will be created COR1
created
50 Customer owner ship All the goods provided by DRL will be brought into MIGO
material receipt with the system using movement type 501 with
501 movement type assignment ‘E’ – Sales order. Since the materials
and special stock are non-valuated there are is no accounting
indicator “E” implication.
60 Excise credit Excise Credit will be availed by Cipla (or its group J1IH
company, which is processing). The excise entry
will have to be generated by passing an excise JV
with reference to the material document in the
above transaction.

Excise Receivable (own plant) Dr.

Excise Clearing – DRL Cr
(separate sub-transaction type will be created for
DRL for excise accounting)

70 RM/PM issue to Where the goods issued belong to DRL, there will MB1A
Process Order not be any accounting impact.

Where the goods issued are that of Cipla, the

following accounting entries will be generated -

Consumption account Dr.

Inventory Account Cr.

80 Process Order Activity cost will be posted to process order. COR6N

Confirmation
90 GR against process All the FG are non-valuated and the receipt of FG MIGO
order from the process order will not have any accounting
impact.
100 Process order settled This will not have any accounting impact. However KO88
to Sales order for Controlling standpoint the sales order will get
debited with the process order cost and the
process order will be credited.
101 WIP Calculation WIP will be calculated for the process order and KKAX/KKAO
order type wise WIP report will be given to FI. KKAQ
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102 Order cost report In order to recognize the inventory value of such KOB1
batches which are not sold by month end. KVBI
110 FG material deliver to There is not accounting impact of this transaction. VL01N
Customer (PGI)
120 Performa Invoice Performa invoice will be created for this delivered VF01
material quantity
130 Excise Excise JV will be created – J1ILN

Excise Clearing – DRL Dr.

Excise Payable - (own plant) Cr.
140 Raised billing Customer Dr. VF01
Service income Cr.
Service Tax Cr

150 Sales order settled to There is no accounting impact of this transaction. VA88
COPA The data will flow the COPA
- Revenue value for COPA will be derived
from the billing document.
- The costs (COGS) value as flowing to
COPA will be equal to the process order
settlement amount.
D1 Inter Company STO for Trading FG – Cipla <- Meditab
For this process, sales order shall exist on Cipla depot from End customer for FG. This sales
process shall be a normal sales process involving delivery, PGI, and invoicing. If Capacity is
enough, manufacturing of FG shall take place at Cipla manufacturing plants and demand shall
flow to a CIPLA manufacturing plant. However based on business or regulatory requirement the
product is manufactured by associate etc. it may require to bring-in manufactured FG from
Meditab. In this case, an STO shall be raised for the required FG on Meditab by Cipla against
which Meditab shall supply the required FG. If FG is already manufactured, Meditab shall supply
the same. If FG is not yet manufactured, then the normal manufacturing process shall take place
involving Process orders post which supply of FG shall take place to CIPLA depot from Meditab
for sale.
This has been captured in the following BBP -
BBP_MM_007_INTER_COMPANY_PURCHASE
BBP_SD_025_INTER_COMPANY_STO

10 Raise STO Cipla shall raise an STO on Meditab to bring in FG ME21N

to its depot. The STO will have the rate, product,
quantity. The print out will be required for this.
20 Create Delivery At sending Company Code VL02N

Cost of Goods Sold a/c Dr.

Stock a/c Cr.
30 Billing At sending Company Code VF01
CIPLA a/c Dr.
IC Sale Cr. (the sales will be grossed up
by excise amount)
ED Suspense a/c Cr.
ED on removal (expense)
As a part of the month end process, before the
period close it will have to be ensured that the
billing is done for all cases where dispatches have
been done.

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40 Excise Invoice At sending Company Code J1IIN

ED Suspense a/c Dr.

CENVAT Payable a/c Cr
50 Identify the stock that is Stock in Transit of receiving plant shall show the MB5T / MB5TD
in transit stock and its value
60 Month end provision Where the goods have been dispatched but the ZICME
MIGO has not been done a provision entry will
have to be generated at the receiving plant –

Goods in transit Dr. (PC: receiving plant)

Intercompany Clearing Cr (PC: receiving plant)

Reversal of the following day

Goods in transit Cr. (PC: receiving plant)

Intercompany Clearing Dr (PC: receiving plant)

70 Goods Receipt At the receiving company code MIGO

Inventory Dr
GRIR Cr

80 Vendor Invoice At the receiving company code MIRO

Booking
GRIR Dr
Vendor Cr
D2 Inter Company STO for Trading RM PM – Cipla <- Meditab

For this process, Inter Company STO shall be raised by Cipla on Meditab. Sale of RM/PM shall
be booked and other components, excise + vat/cst etc., will also be accounted for at Meditab.
Similarly Cipla on receiving the material shall book the invoice after GRN and pay Meditab. In
case of RM PM, CIPLA can take credit of excise values passed on by Meditab or inventorise it.
Meditab shall be the trading partner of Meditab and Meditab shall be the trading partner of Cipla.

10 Raise STO Cipla shall raise an STO on Meditab to bring in FG ME21N

to its depot.
20 Create Delivery At sending Company Code VL02N

Cost of Goods Sold a/c Dr.

Stock a/c Cr.
30 Billing At sending Company Code VF01
CIPLA a/c Dr.
IC Sale Cr.
ED Suspense a/c Cr.
40 Excise Invoice At sending Company Code J1IIN

ED Suspense a/c Dr.

CENVAT Payable a/c Cr
50 Identify the stock that is Stock in Transit of receiving plant shall show the MB5T / MB5TD
in transit stock and its value

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60 Month end provision Where the goods have been dispatched but the ZICME
MIGO has not been done a provision entry will
have to be generated at the receiving plant –

Goods in transit Dr. (PC: receiving plant)

Intercompany Clearing Cr (PC: receiving plant)

Reversal of the following day

Goods in transit Cr. (PC: receiving plant)

Intercompany Clearing Dr (PC: receiving plant)

70 Goods Receipt At the receiving company code MIGO

Inventory Dr
GRIR Cr

80 Excise Booking Excise entry for the same : J1IEX

CENVAT a/c Dr.

CENVAT Clearing a/c Cr.

90 Vendor Invoice At the receiving company code MIRO

Booking
GRIR Dr.
CENVAT Clearing a/c Dr.
Vendor Cr.
E Services provided by Group Company
10 Services provided by Where service is provided by Sitec to CIPLA or any NA
Group Company other related company –

Since only Finance module will be used at Sitec,

the following entries will be passed in books of
Sitec

Customer Dr.
Service revenue Cr.

In the books of CIPLA following entries will be

posted

At the time of Service Entry Sheet Confirmation

Expense a/c Dr.

To SR/IR a/c Cr.

At the time of Invoice verification –

SR/IR a/c Dr.

To Vendor a/c Cr
To TDS Payable a/c if applicable

F Inter-corporate Loans
10 Intercompany Loan & This is covered in detail in Treasury BBP NA
advances BBP_TRM_006_MM_ICL
G Intercompany transaction from FI

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10 Intercompany In cases where the any expense is incurred by one FB50/FBU3

transaction from FI company on behalf of other intercompany
transaction, using clearing account, will be used to
post intercompany transaction
1000 company code incurs expense for 3000

Expense Dr. (3000)

Intercompany Clearing Cr. (3000)

Intercompany clearing Dr.(1000)

Vendor Cr. (1000)

Trading partners will be used in the inter-company

clearing accounts.
H Job work - u/s 57F4 – API
10 Create Sub-contracting Create Sub-contracting PO ME21N
PO
20 Issue goods against Issue goods against subcontracting PO MB1B
subcontracting PO No accounting posting
30 Create Sub-contracting Create Sub-contracting Challan J1IF01
Challan
40 Receive Goods against Inventory Processed item Dr. MIGO
subcontracting PO Consumption Dr.
Processing Charges Dr.
GRIR Clearing (processing) Cr.
Inventory (RM) Cr.
Change in inventory Cr.

50 Book the processing Book the processing invoice MIRO

invoice
GRIR Clearing (processing) Dr.
Service Tax Dr.
Vendor Cr.

60 Reverse Credit if goods Excise on removal Dr. J1IF13

not received within 180 Excise Payable Cr.
days
70 Re-avail Credit once Excise receivable Dr. J1IF13
the goods are received Excise on removal Cr.

All Intercompany Intercompany Reconciliation (Local) will be used to FBICR3L

Reconciliation (Local) list out all the items that are booked as a part of FBL5N
intercompany transaction. This report is based on FBL3N
the trading partner. FAGLL03
Other standard reports will also be used for FBL1N
intercompany reconciliation.

Process Flow Diagram:

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TO-BE: Development Items

Record development objects. Specify their type (I = Interface, R = Report, E = Enhancement, C =
Conversion, F = Form, W = Workflow) and priority (1 = Mandatory, 2 = Workaround required if not
implemented, 3 = Optional) required. Also cross-reference the number of each task to the number of
step in the process flow diagram.
No. Type Description Priority Ref. To-be Step(s)
01 R ZICME M A110
02 E Another development for changing the profit M A110
center will be required.
03 E ZSDSO – Auto creation of sales order M C122

TO-BE: Identified Business Work Practice Change

Document the identified business work practice changes to the As-Is process ( Nature of Changes would
be S- System; R – Roles, P- Policies)

Sr. Area Nature of Current Practice in SAP

No Change Practice
NA NA NA NA

TO-BE: Pain Points and Associated Business Impacts

Document the identified Pain Points in the As-Is process and their resolution

Sr. Pain Points Business Resolution Comments

No Impact
NA NA NA NA

As-Is Document Referenced

Document the list of As-Is documents referred in this To-Be process

Sr. As-Is Document No As-Is process Name

No
NA NA

TO-BE: Identified Business Impacts

Document identified impacts to the business. Specify impact category (OG = Organisation, OP =
Operation, CU = Customer, OT = others) the level of criticality based on depth of business impact or size
of gap (H = High priority issue or benefit to address, M = Medium sized gap/ impact, L = Lower priority to
address).
*Note: This should take into consideration the Work Practice Change from the As-Is to the To-
Be
No. Description Impact Category Impact Level Mitigation

NA NA NA NA

TO-BE: Identified Regulatory Impacts

Document identified regulatory Impacts to the business. Specify as H – High; M – Medium; L – Low. If the
process has no regulatory impact mark as none.
*Note: This should take into consideration the Work Practice Change from the As-Is to the To-
Be
No Description/Potential Failure Probability of Severity of Overall Mitigation
Occurrence Impact Impact

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NA NA NA NA NA

Additional Documents Referenced

Enter the location for all other documents which are referenced here. Enter the full path of the file. Enter
a brief one line description about what the document contains. (E.g. Business Blueprint, Process Flows,
Development Inventory, Issue Logs, etc.)

This BBP document is signed off based on following assurance:

1. Accenture will provide appropriate solution to meet the requirement as described in the ‘TO BE’
and the relevant ‘FIT GAP’ document.
2. Any change should be mutually agreed upon by both Cipla & Accenture and will be recorded as
an addendum to the BBP document.

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Sign Off

Sign-off
Please sign and Date. Name Signature Date
Process Owner V.S.Mani

Core Team Member Ramnath

Vaibhav Vaidhya

Sandeep Narang

Datta Sharma

Pravin Mungekar

Functional Consultant Dhruma D. Vora

Functional Consultant Sandeep Verma

Functional Consultant Abhishek Banerjee

Functional Consultant Rajesh Rubari

Quality Assurance Eileen Budden

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