Overview in CO

R
 Overview in CO

목 차

1. SAP OVERVIEW 4. 표준 원가 산정
2. Organizational Structure 5. Real time costing
3. Master Data 6. 가공비 집계 배부
1) Cost element 7. Co 하위 모듈
2) Cost center 1) CCA
3) Activity type 2) OPA(IO)
4) Statistical key figure 3) ABC
5) Internal order 4) PC
6) Process 5) PA
7) Cost object 6) PCA
8) Profit center 8. 통합 시스템 흐름도
9) Profitability segment
 Overview in CO

R/3 주요 기능 ( 요약 )
SD
● 기준 ● 영업지원
정보
대금관리
MM ● 선적
관리
●
● 실적분석
QM
● 수주
● 기준 ● 창고 관리 ● 기준
정보 관리 정보
● 수요 ● 실적
PP ● 검사
예측 관리 처리
● 기준 정보 ● 예상
● 재고 ● 송장 관리 ● 품질
관리 검증 ● 생산 CAPA 통제
● 공정
● 구매 ● 회계 ● 생산 계획 관리
이체
● POP ● 생산
비용
● 영업
정보

FI CO
● 기준
정보 ● 관리 회계
● 비용 ● 수익성 분석
관리
● 제품
원가
● 총계정 원장 ● 유가
증권
● 채권 관리
● 전표
● 채무 관리 관리
● 자금 관리 ● 실적
관리
 Overview in CO

적용시 기대 효과
Sales quantity
Profit
사전 계획 관리 가능

$
Sales volume $
Production costs
매출에 대한 전략적 대응
가능

수주에서 출하까지 일관된 정보의

SOP 흐름
MRP
Product
costing 원가정보의 현장 활용도
강화
Activity quantity
발생된 원가에 대한 책임 관리
Confirmation 분명
Cost centers
Production
다양한 기준으로 손익 분석
가능

$ Activity prices $ 손익 센타 별 관리손익

처리
 Overview in CO

타모듈간 Interface

생산 실적 발생 경비
PP FI
손익 , 재공품 평가

매출 내역 감가상각비
SD
CO 자산 보수
AA

출고 및 입고 내역 인건비 ,
MM HR
완 / 반제품 제조 단가 표준인건비 단가
 Overview in CO

R/3 Modules 구성도

SAP R/3 Modules

SD FI
Logistics Sales &
Financial Accounting
Accounting
Distrib.
Distrib.
MM CO
Material
Controlling
Manag.
Manag.
PP TR

R/3
Production Treasury
Planning

QM
Quality
Client / Server PS
Project
Manag.
Manag.
PM ABAP WF
System

Plant Workflow
Maint.
Maint.
HR IS
Human Industry
Resources. Solutions

Human Resources Cross Application

Functions R

 SAP AG
 Overview in CO

R/3 Accounting Modules 구성도

Accounting Architecture
EC

Enterprise
Controlling
Management Business
Profit Center EIS Consolidation Planning

TR FI CO

TREASURY FINANCIAL CONTROLLING

ACCOUNTING
•Cash •G/L •Overhead
•Treasury •Receivables / •Product cost
•Fonds Payables •Profitability
•Asset
•Consolidation

FI
IM Investment and financing

 SAP AG
 Overview in CO

CO Integration Model
external CO- CO-
procure- FI
CCA Cost elements Acct. PCA
ment
Material MM
C
CO-
Cost centers o
CCA P n
Person-ne HR CO- r t
l ABC o r
f o
Capital AA
i l
CO- Orders CO- t l
OPA ABC Processes
compl. PM Projects i
confirma-ti
C n
on e g
PP CO-
PC Cost objects n
t
e
AA Asset portfolio MM Material stock r
a
CO-
PA Profitability segments . r
. e
. a
Billing SD CO-
PA Revenue elements Acct.
 Overview in CO

Total Work Flow

CO
FI 가공비 집계배부
AA
표준원가 산정 P
HR P C
Real Time Costing
A A
MM

PP
Periodic Costing
SD

월말 타모듈간 Int 실시간 표준 투입 제조원가 제품별 , 거래선별

eface 상황에서 , 지역별 ,
발생 비용의 명확한 책임 소재
실시간 Interface 사업부별 등 ,
실현 원가정보의 현장 활용도 제고 실시간 손익 및
원가관리 가능
부서코드 일원화 조기결산 가능
부서별 비용의 계획대 실적 관리
 Overview in CO

Organizational units
Financial
accounting Controlling Logistics

Client Company Controlling Operating

Code Area Concern

Business
법적 Cost Profitability Plant
효용성을 Area
accounting Analysis 의
갖는 의 기본 기본 조직
독립적인 조직 단위 단위
B/S 와 내부 B/S MRP 와 Inventory
P/L 의 와 P/L 을 관리의 기본
기본 조직 볼수 조직 단위
단위 있는 조직
단위 (Storage Location)
 Overview in CO

Organizational structures

Operating
Operating
concern
concern
001
001

Controlling area Controlling area Controlling area

0001 0002 0003

C.cde 01 C.cde 02 C.cde 03 C.cde 04

Biz.area1 Biz.area2 Biz.area3 Biz.area4

 Overview in CO

Master Data

 Cost & revenue element ( 비용 & 수익 계정 과목 )

Primary cost element : External
Secondary cost element : Internal
 Cost center ( 경비 집계 부서 )
 Activity type ( 직접 활동 요소 )
 Statistical key figure ( 배부 적수 )
 Internal order (Event 별 경비 집계 )
 Process (Business process 별 경비 집계 / 배부 :ABC)
 Profit center ( 손익 센타 )
 Cost object ( 원가집계대상 )
 Profitability segment ( 손익분석대상 )
 Overview in CO

Master Data Overview

Overhead Cost Controlling Profit Center

Overhead Accounting
Order Acc.
Cost Center Acc.
Activity
Based
Costing
PrCtr 1 PrCtr 4

Product Cost PrCtr 2

Controlling Cost
Object PrCtr 3 PrCtr 5
CO Profit
Center
Profitability
Analysis
An
Profitability
Segments

Cost & revenue element

SAP AG
 Overview in CO

Cost & revenue element : Master data

Cost element 의 특성을 나타냄

1: Primary cost element
ex) 재료비 , 노무비 , 복리후생비 ,
...
2: External settlement
ex) Factory Output, ...
41: OH rates
ex) 간접노무비 , 간접소모수선비 ,
..
Cost element 에 대한 Qty 를 기억할 때
금액 발생시 Qty 를 사용하는 단위 42: Assessment cost element
기억할 수 있게 하는 ex) 배부노무비 , 배부소모수선비 ,
기능 . ..
43: Internal activity allocation
ex) Activity element,...
 Overview in CO

Cost element : Chart of account 와의 관계

Chart of Account
Financial acctg Cost accounts Financial acctg

1 2 3 4 6 7 8 9
자산 부채 자본 경비 매출 영업외 기타
Prim Sec. 관련 수지

FI CO FI
Pos- Inter Pos-
ting -nal ting

Cost Accounting
OH Cost Control Profit Control
 Overview in CO

Cost element : Cost element group

경 비

노무비 제조 경비

급료 및 수당 상여금 복리후생비 동력비

- 4131101 - 4131501 - 4152301 - 4153101
- 4131199 - 4131599 - 4152303 - 4153107
- ... - ... - ... - ...

● Overhead Allocation Sheet 만들때

● Periodic Allocation 시
● Reporting 시
Overview in CO

Cost center : Master data

Cost cetner 의 유효기간

해당 부서에서 발생하는 비용의

성격을 결정 . 제조경비 , 일반관리비
, 판매비 , 기술개발비로 구분 .
제조경비부서에서는 Activity type 을
사용하는지에 따라서 구분 .

Cost center Standard hierarhcy 의

어느 level 에 assign 되어져 있는지
setting.

Cost center 에서 발생하는 비용을

자동적으로 Business area 로 연결

Cost center 에서 발생하는 비용을

자동적으로 Profit center 로 연결
 Overview in CO

Cost center : Standard hierarchy

SDD
삼성 전관

SDD_1 SDD_3 SDD_5 SDD_7

서울 사업장 수원 사업장 부산 사업장 천안 사업장

SDD_50 SDD_51 SDD_52 SDD_53 SDD_Flat

부산 공통 부산 CPT 부산 MOUNT 부산 판금 부산 평판

SDD_51F SDD_51G SDD_51H SDD_51I

제조지원 제조 1 팀 제조 2 팀 제조 3 팀

제조지원팀

제조기획파트

자재기획파트

제품물류파트
 Overview in CO

Activity type : Master data

Activity 발생시 사용 unit

Activity 가 발생할 수 있는 Cost

center type, 해당 type 을
사용하지 않는 Cost center 에는
Activity 가 발생할 수 없다 .

Activity 가 발생할 때 금액을

발생하는 Cost element,
반드시 Activity 를 위한 Cost
element 의 type 은 “ 43”.
Activity 를 사용한
allocation 이 가능 .
Overview in CO

Statistical key figure : Master data

배부기준의 사용량을 측정하는

단위

배부기준의
사용량을 Qty 를
기억할 때
사용하는 단위
 Overview in CO

Statistical key figure : SKF 의 종류

Statistical Key Figures

Statistical
Key Fig. Employees (Fixed Value) Long-Distance Calls (Total Value)
Months

01 4500
02 5000
03 100 4520
. . .
. . .
. . .
10 100 3000
11 100 .
12 100 .

Total 1-12 83.3 23595

 SAP AG
Overview in CO

Internal order : Master data

정산대상과 정산율 설정
타모듈 조직 코드 및 디폴트
Cost object 지정
- 회사코드 , 손익센터
오더통제에 대한 설정
- 생성 , 릴리즈 , 기술적
완료
월결산에 필요한 사항 설정
- Results Analysis keys
- Costing sheet
일반데이타 설정
- 신청자 , 전화번호
Internal order 조직 할당 - 책임자 , 전화번호
투자관련 설정
- Investment profile
Overview in CO

Process : Master data

기본사항 설정
- 프로세스명
- 조직코드 할당
프로세스의 속성 설정
- External value added
- Internal value added
Process 원가 배부방식
설정
- Allocation category
- Allocation cost element
Overview in CO

Cost object : Master data 1

Cost object 들은 hierarchical

구조를 이루고 있다 . 각 Cost o
bject 가 엮여 있는 윗 level cost
object 를 setting. 단 해당 Cost
object 가 최상위 노드일
경우에는 Define top of hier. butt
on 을 click 하면 “ *” 가 setting
된다 .
자재 실사 차이분 처리를 위해
Cost object distribution 기능을
사용하면 Cost object 를 통해
production order 의 Variance
계산이 가능하므로 해당 field 에
반드시 Variance key “00001” 을
입력해야 한다 .
Overview in CO

Profit center : Master data

Profit center 의 유효기간

Profit center Standard hierarhcy 의

어느 level 에 assign 되어져 있는지
setting.

Dummy profit center 인지 setting,

한 Controlling area 내 단 하나의
Dummy profit center 만이 존재한다 .
profit center 가 지정되지 않은
transaction 발생시 모든 document
는 dummy profit center 로 집결된다
.
 Overview in CO

Profitability segment : Master data

Basic Concepts of CO-PA

W
Characteristics

REGION
Sales Region North

N
Product Prod1
Product Group Electronics

S
Customer Cust1
Customer Grp Wholesale Food Bicy. Elec.
State Illinois
Sales Rep Miller PROD. GROUP

Value Fields

Revenues 800
Sales Deducs. 100 Revenues
Expected Frght 150 Sales Ded.
COGS
COGS 650

 SAP AG
 Overview in CO

표준 원가 산정 : 개요

기준정보를 사용하여 통계적 수치에 의한 반 ·

완제품 표준 단가를 산정하고 그 결과를 제조원가
및 판매가 산정 시 기준자료로 활용 .
 Overview in CO

표준 원가 산정 : 기준 정보

CO
* 직접비 계산을 위한 Labor & Expense 단가 .
(Planned activity price)
* 간접비 계산을 위한 율 (in Overhead costing sheet)

PP * BOM
- 원재료 사용량에 따른 재료비
* Routing
- 공정 및 Work center 정보
- Activity time (Labor, Expense 작업 시간 )
 Overview in CO

표준 원가 산정 : 기간

Costing Variants: Time Line

Ref. and Modified Current
Sim. Costg. std cost est cost est

Start of Start of
Year 1 Year 2

Time
New Technical Ad hoc
product change

Standard Standard
cost est cost est

Inventory Inventory R

cost est cost est

 SAP AG
 Overview in CO

표준 원가 산정 : 종류

Quantities and Values in Costing

Planpreis/Standardpreis
Planned price/standard price
Preis lt. Preissteuerung/ Ist-Tarife
Price acc. to price control/actual actvty. prices
Handels-/Steuerrechtl. Preis
Commercial/tax price
Structure

Inventur-
Mengengerüst

Inventory Cost
kalkulation
Estimate
Aktuelle Kalkulation
Quantity
Plan Quantity Structure

Current Cost Estimate

üst

Aktuelles
Plan-Mengenger

Modified Standard
Sollkalkulation
Cost Estimate
Current

Plankalkulation
Standard Cost Estimate
Preise
Prices
R

Mengen
Quantities
 SAP AG
 Overview in CO

표준 원가 산정 : Work Flow

- BOM,
Routing
MM
변경
- 신제품 출시

Mat
Mat Costing
Costing 기간
기간 Cost
Cost Mark
Mark Rel-
Rel-
선택
선택 Variants
Variants 설정
설정 esti-
esti- -ing
-ing ease
ease
선택
선택 mate
mate
S-Price 를 Costing type 계산되어질 단가 생성 Future
사용하는 Mat - 적용날짜 등 표준 단가가 Price
에 한하여 가 Valuation variants 적용될 기간 등록
능함 . -Costing Sheet 확정
-BOM,Routing
selection
 Overview in CO

표준 원가 산정 : Overview

Product Cost Planning: Course Overview Diagram

Cost estimate
Kalkulation
mit Mengen-
with quantity
gerü
structure
gerüst
Report
Bericht
Quantity
Mengen- Cost estimate
Kalkulation
gerüst
structure ohne Mengen-
without qty Materialkosten
Material costs
gerü
structure
gerüst
Fertigungskosten
Production costs
Costing
Kalkulations-
Kalkulations-
variante
variant Reference
Muster- und
& Gemeinkosten
Overhead
Simulations-
Simulation
Simulations-
kalkulation
Costing Prozeßkosten
Process costs
Bewertung
Valuation
Price
Preisfort-
schreibung
update

 SAP AG
 Overview in CO

표준 원가 산정 : PCP vs. COC

Product Cost Controlling

Product Cost Cost Object Controlling
Planning PreliminaryCosting,
Material Costing Simultaneous Costing
BOM Routing Product Cost Order
by Order Plannedcosts, Internal $
$ $ actual costs Material $
External $
$ $ $ onorder Overhead $
Process $
(cost object)
Total ...
$ $ $ $
Product Cost
by Period

Unit Costing
Final Costing
Item Resource Qty $ Period-EndClosing
Product Cost
1 M Material 2pc $ by SalesOrder Workin
2 E Internal 1hr $ process
3 V External $
Scrap
4 G Overhead $
5 X Process 3 hr $ Variances R

6 S Total $ Settlement

 SAPAG
 Overview in CO

표준 원가 산정 : 1. Material costs

Product Cost Planning: Price and Quantity Structures

Costing
variant

Qty structure Costing Valuation

determination type variant

BOMs Processes Base pl.

Routings objects

Quantity Valuation
structure

Costs R

 SAP AG
 Overview in CO

표준 원가 산정 : 2. Production costs

Calculation of Production Costs

Work Center Routing
Formula key General operation
Perform. eff. rate data
for activity type Standard values

Cost center
Formula
Activity type

Activity price Effective time / qty

Costs
 SAP AG
 Overview in CO

표준 원가 산정 : 3. Overhead

Overhead Costing
Direct material costs
+ = Material costs
Material overhead
+
Direct labor costs
+ = Production costs
Production overhead =

Manufacturing costs
+
Administrative overhead
+
Sales overhead
=
Cost of goods sold
R

 SAP AG
 Overview in CO

표준 원가 산정 : Costing sheets

Costing Sheets
Costing Sheet

Basis Overhead Text Credit

B100 Material
C000 Material overhd E01
... ...
B200 Production
C001 Prod. overhead E02

Calc. base: B100 Credit: E01

Portion: Fixed Total
Fixed Valid to Cost el % Fxd CCtr
From cost To cost Variable 01/01/99 655110 20 4130
element element
0.0 Overhead var.
400000 410000
100.0 Overhead fixed
* Apport. as base
Overhead: C000 Dependency . D000

Valid from Valid to CO areaOT %

01/01/94 01/01/99 1000 P 20
... R

 SAP AG
 Overview in CO

표준 원가 산정 : 4. Process costs

Product Cost Planning with Processes

Material Statist. key figure/LIS

Cost center
Energy
Cost Material
driver

Act. type: Process qty

RAA fixed/proportional Report
Material
Process: Process template Production
Painting
Resource 2 Process costs
driver

Process:
Drying R

 SAP AG
 Overview in CO

표준 원가 산정 : 5. Analysis

Material Costing: Analysis

Quantity Structure Value Structure
BOM Routing Prices for materials
Prices for activities
Overhead from costing sheet
Prices for processes

Costing
Costing
Information
Information system
system
Costing Results
Standard
Standard reports
reports

Analysis
Analysis
Cost
Itemization
elements User-defined
User-defined
M Material $ reports
reports
400 000 $
M Material $
610 000 $ $ $ $
E Activity $
612 000 $
E Activity $
660 000 $ R

G Overhead $
670 000 $
X Process $
 SAP AG
 Overview in CO

표준 원가 산정 : Results (1)

The Costing Process

Costing variant PPC1
From costing date 01.04.1998
Material P-100 To costing date 30.04.1998
Plant 1000 Quantity structure date 01.04.1998
100 Valuation date 01.04.1998
Costing lot size
11 Transfer control
Costing version

Itemization Cost comp. split Log

Costing Cost Cost System

items elements components messages
M Material $
400 000 $ Information
M Material $
E Activity $
610 000 $ $ $ $ Warning
612 000 $ Error
E Activity $
660 000 $
G Overhead $
670 000 $
X Process $ R

 SAP AG
 Overview in CO

표준 원가 산정 : Results (2)

Costing Results: Controlling

Itemization Cost comp. split
Costing items Cost elements
M Material 1 100 pc $100
400 000 $600
M Material 2 10 pc $500 01 Material $610
M Material 3 20 pc $10 410 000 $10

E
E Activity
Activity 11 55 hours
hours $400
$400
610
610 000
000 $470
$470
E
E Activity
Activity 22 11 hours
hours $70
$70 02
02 Activity
Activity $1350
$1350
E
E Activity
Activity 33 10
10 hours
hours $880
$880 611
611 000
000 $880
$880

G
G Material
Material overhead
overhead 10%
10% $61
$61 660
660 000
000 $61
$61
03
03 Overhead
Overhead $331
$331
G
G Production
Production overhead
overhead 20%
20% $270
$270 661
661 000
000 $270
$270

X
X Process
Process 11 22 hours
hours $500
$500
670
670 000
000 $1700
$1700
X
X Process
Process 22 44 units
units $1200
$1200 04
04 Process
Process $2050
$2050
X
X Process
Process 33 11 hours
hours $350
$350 671
671 000
000 $350
$350
R

 SAP AG
 Overview in CO
표준 원가 산정 : 6. Updates(Mark &
Release)

Update of the Standard Cost Estimate

Analysis of costing results Material Master

Standard price
Future Current Previous

10

Allow marking Future Current Previous

for Mark standard
CO area/co. code 15 10
Period, fiscal year cost estimate
Cstg var./version

Future Current Previous

Release standard
cost estimate 15 10

Stock
R

revaluation

 SAP AG
 Overview in CO

부서별 경비 집계 : Work Flow

FI 경비 전표 발행

AA 감가상각비 발행 COST CENTER

MM 자재 출고
 Overview in CO

Order processing : Work Flow

BOM Routing W/C

Prod.
Prod. Prod.
Prod. Confirm
Confirm Goods
Goods
Order
Order Order
Order (B/F)
(B/F) Receipt
Receipt
생성
생성 Realese
Realese Goods
Goods
Issue
Issue
Plan Cost 기타자재 및 입고금액
계산 직접노무비 Posting
주요자재 계산
재료비계산
생산 전략에 따라 수량에따른 계획 표준단가 이용
원가 산정 - Plan/Act 차이
생성 방식이 - 간접비는 는 Order 상에
달라짐 . 일정율로 계산 남아 있다 .
 Overview in CO

Period-end closing : Work Flow

MM 자재 실사차
입력 FF II

Cost
Costobjobj OH
OH WIP
WIP Variance
Variance Settle-m
Settle-m
ect.
ect.Dist
Dist Calcul-
Calcul- Calcul-
Calcul- Calcul-at
Calcul-at ent
ent
ri-butio
ri-butio ation
ation ation
ation ion
ion
nn

자재 실사차 Prod.Order 의 Open 된 Prod. Prod.Order 의 Order Settlement

재료비를 Prod. 간접비 계산 Order 의 WIP 계산 Variance 계산
Order 에 배부 (Coting sheet 이용 (Based on Plann-
) ed costs)
 Overview in CO

월말 결산 Flow
공장 공장 관리 본사

자재입고마감 자재불출마감 자재실사 자재사용량결정 G/I to CObject 선급비용대체

생산마감 반제품실사 반제품사용량결정 실사차오더별배부 대손충당급설정

Overhead 계산 월할경비결제

제품입고마감 L/C 확정 출고및매출마감

WIP 계산

Variance 계산

공장공통비
감가상각비마감 Rec.Ledger Settlement
사업부별배부

인건비마감
재무제표
PA, PCA
경비마감 확정
전사공통비
판관비마감
사업부별배부

Open Item
은행예금체크 본지사조정 외화자산부채평가
Closing
 Overview in CO

CO Sub Module

 CO-CCA (Cost Center Accouting)

부서별 경비 관리
 CO-IO (Internal Order)
Event 별 경비 , 투자 관리
 CO-PC (Product-Cost Accounting)
제품 원가 산정 , 제조 원가 관리
 CO-PA (Profitability Analysis)
손익 분석 관리
 CO-PCA (Profit Center Accounting)
손익 센타별 관리
 Overview in CO

Version

Versions: Settings in the controlling area

Version 002
Version 001

Version 000

 Planning
Planning Activity price calculation
• Version locked • Pure iterative price
• Integrated planning
• Copying allowed • Plan computation method
• Currency translation • Actual computation method
• Revaluation
• Plan integrated between
Orders/Projects and Cost • Cost component structure
Center Accounting

 SAP AG
 Overview in CO

CO Data 의 종류 (1)

◆ 실적 (Actual) : 경관일치 , 비용 등의 실제 발생 데이타

◆ 계획 (Plan) : 경영계획 , Bottom-up

◆ 예산 (Budget) : Top-down

◆ 약정 (Commitment) : 미래에 발생되어질

실적
계획 < 약정 <
실적
 Overview in CO

CO Data 의 종류 (2)

◆ Real : 경관일치 , 데이터의 가공 ( 배부 등 ) 이 가능

◆ Statistical : 참고적으로만 활용 , 데이터의 가공이

불가능
 Overview in CO

Account assignment logic

Financial Accounting Controlling

Data Entry Enhancement Posting
Real Statistical

Costs: 100.- Costs: 100.-

Cost center 2300 Cost center 2300
Profit center 1400 Cost Center Profit Center

SAP AG

- Cost center < Internal order < Profitability segment

- Profit center 는 항상 statistical data
 Overview in CO

가공비 배부 (CCA)

Master Data Master Data 가공비

생성 생성 배부
HR 노무비 계산 • cost center • Statistical
K
• cost element
ey Figures
급여성 Actual
CCA
월할경비 FI Allocation
집계
Cycle

AA 감가상각비
HR
CCTR 별
제경비 가공비 용역실적
집계
자재실적
 Overview in CO

배부 (Allocation) - Cycle & Segment

Cycle 3
Cycle: Cycle 2
- hierarchical Segment 3
- iterative Cycle 1 Segment 3 Receiver 1
Sender 1
Receiver Segment
1 2
Empf nger 2
Segment 3
Sender 1 Receiver 1
Receiver Segment 2
1 Sender
Empf 1 nger 2 Empf nger 3
Sender 1 Sender Segment
Receiver 1 2 1
Empf nger 2
Segment Empf
2
Sender 1 nger 2 Empf nger 3
Empf Empf
nger 1nger 4
Sender
ReceiverSegment
21 1
Empf nger 2 Empf nger 3
Empf ngerSender 1. . . . .
3 Sender
Sender 1 Empf
Empf nger 1 2 nger 4
SenderSegment
2 1 Empf nger 2
Empf
Sender .
1 . nger
. . . 2 Empf nger 3 Empf nger 4
Empf2 nger 4
Sender
Admin Empf. . nger
... 2 Empf nger 3
Mainte - . . . . . Empf nger 3 Sender Empf2 nger 4
Sender 2 Production Empf nger 3 Empf nger 4
nance .....
Rules

Empf2 nger 4
Sender
Admin .....
Empf nger 4
.....
Cafeteria .....
Sales
.....
R

SAP AG
 Overview in CO

Cycle & Segment 구조

Defining Periodic Reposting, Distribution, and

Assessment
Sender Receiver
Segment SegmentSegment

Cost Center: Admin Buildings “Administration” Cost Centers

1

Allocation: 100% actual costs Tracing factor: m2 floor space

Cost Center: Energy “Administration” Cost Centers

2

Allocation: 30% actual costs Tracing factor: m2 heated space

Cost Center: Energy “Production” Cost Centers

Tracing factor: Gas consumption
3

Allocation: 70% actual costs per meter reading

Cycle

 SAP AG
 Overview in CO

배부 (Allocation) - Distribution

Electricity Electricity
Electricity Cost
Cost Center
Center
January 416100
416100 +23,000.-
+23,000.-
416100
416100 -- 23,000.-
23,000.-

Allocation Rule :
Fixed percentages

30% 20% 50%

4220 - Production , 4240 - Production , 4260 - Production ,

Pumps Paints / Solvents Bulbs

416100 +6900.- 416100 +4600.- 416100 +11,500.-

SAP AG
 Overview in CO

배부 (Allocation) - Assessment

Cafeteria
420000 Direct Labor
420000 6000.-
January 416100 1000.-
416100 Electricity 612000 2000.-
9000.-
631000 -9000.-
612000 Maintenance Assessment (Cafeteria)
Allocation Rule :
Statistical key figure
( Employees )

Employees Employees Employees

30 10 50
1000 - Corporate 1220 - Motor Pool 3200 - Marketing
Services
631000 +3000.- 631000 +1000.- 631000 +5000.-
R

SAP AG
 Overview in CO

내부오더관리 (IO)

Internal Orders: Overview

Internal Orders

Overhead Investment Accrual Orders with

orders orders orders revenues

Cost Accounting Functions

 SAP AG
 Overview in CO

내부오더관리 (IO) : Investment

order
Investment Orders
Investment Measures

Activities during the Order

construction phase Budgets
Purchase order Plan values Asset history
Down payment Commitments sheet
Invoice Actual values
Internal activity
Periodic Settlement
Asset 1

Full
Asset under Settlement Asset 2
construction
Asset 3

Actual values
Cost center
R

 SAP AG
 Overview in CO

내부오더관리 (IO) : Accrual order

Accrual Orders
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Wage Costs 12,000 12,000 12,000 12,000 .... .... .... .... .... .... .... ....

Accrued 1,200 1,200 1,200 1,200 .... .... .... .... .... .... .... 14,400
vacation
bonus
(10% of Accrual order
wage costs) Accrual costs and
Period effective actual costs
01 - 1,200
02 - 1,200
03 - 1,200
04 - 1,200
05 - 1,200
06 - 1,200 + 15,000.-
Vacation ...
bonus paid: 12 - 1,200
15,000
Balance: + 600,-

 SAP AG
 Overview in CO

내부오더관리 (IO) : Order w. revenues

Orders with revenues

G/L account
Revenues and Costs
Profitability

Revenues
FI segment

Internal orders
Sales order
 Revenues
Costs  Maintenance
 Investment Billing element
MM
 Repairs
Orders with
 etc.
revenues
Costs

CO To any receiver

 SAP AG
 Overview in CO

내부오더관리 (IO) : Settlement(1)

Invoice
++
xx%
%

Costs Invoices Surcharges

Order

Cost Order WBS Network Prof . Sales Asset G/L

Center Element Segment order Account

SAP AG
 Overview in CO

내부오더관리 (IO) : Settlement(2)

Settlement of Order Costs

Order: 600123 Cost Center: 4010
400000 3000-
400000 6000- 403000 1500-
403000 3000- 620000 4000-
620000 8000-

Cost Center: 4020

Using original cost elements 400000 3000-
403000 1500-
620000 4000-
Order: 601231 650000 9,500-

400000 8000-
Order: 603200
403000 4000-
620000 7000- 650000 9,500-

Using settlement cost elements

 SAP AG
 Overview in CO

활동기준원가계산 (ABC-Process)

Activity-Based Costing - Model

Financial
Accounting

Cost centers

Processes

Material/
Cost object
R

 SAP AG
 Overview in CO

활동기준원가계산 : Operational ABC

Operational ABC
BOM CO-
CO- Cost Cost Cost
CCA Center 1 Center 2 Center 3 PC
AT X Routing

AT 1 AT 2

Costing Production

CO- Sheet Order

ABC Process 1 Process 2

Process
Allocation, Allocation
Template
Direct Charging of Variances

Product costing
with process Warehouse
CO-
costs
PA

LIS
 SAP AG
 Overview in CO

활동기준원가계산 : Allocation overview

Overview of Allocation Techniques

Cost Centers Processes CO-PA

Cost Process 1
allocation Assessment
Distribution
Assessment Process 2

Direct process
allocation

Quantity Cost Objects

ActT Process 3
tracing
Indirect activity
Quantity allocation
* Price ActT Process 4 Process
template
R

Activity type consumption Process consumption

 SAP AG
 Overview in CO

활동기준원가계산 : Process templates

Product Costing with Process Templates

Production order
Materials
Order Header
Material Lot-size
LIS
BOM
Routing Functions

Process
Template Statistical
CO - Values
Key Figures
Material
Operations
Surcharges
Processes
Processes
R

Other
External Sources
SAP Sources
 SAP AG
 Overview in CO

활동기준원가계산 : Relation w. CO-PA

CO-ABC and CO-PA

BOM CO-
CO- Cost Cost Cost PC
CCA Center 1 Center 2 Center 3
AT X Routing

AT 1 AT 2
Production
Costing
Order
Sheet
CO-
ABC Process 1 Process 2 Process
Template
Allocation, Allocation of
Direct Charging Variances
Product costing Warehouse
with process
CO- costs
PA

LIS

 SAP AG
 Overview in CO

재료비 계산 (PC)

생산계획생성 BOM POP

자재 수불
MRP 집계
Routing 생산실적
P/O 생성

Reservation Backflushing INVENTORY

Stock Transfer

BOM Target Costs 차이분 G/I

재료비 계산 P/O 별 배부 Cost Object Hier.

 Overview in CO

공정제품별 원가계산 (PC)

Costing
POP P/O 별 HR
배부 Sheet

Actual
P/O Completion O/H WIP Variance
Direct Settlement
생성 Confirmation 계산 계산 계산
Costing

Activity
Backflush Cost Center 제조원가계산
Price
 Overview in CO

특성별 수익성분석 (PA) : Overview

손익 관리단위 및 항목지정

SD 매출관련 사항 Link PC 생산관련사항 Link

표준원가 대 Actual 원가 정산

FI 발생 비용과 Actual 원가 차이분계산

판관비 이하 Assessment

PA Report 출력
 Overview in CO

특성별 수익성분석 (PA) : 목적

Typical Questions in Profitability Analysis

Market
Billing
documents customer

Company

product
Which are the largest and fastest growing
customers?
region
How have sales and contribution margins
changed in the last period for each product? sales
division
What are my worst and best performing
products in different regions ? R

 SAP AG
 Overview in CO

PA versus PCA

Profitability Reporting Options in R/3

EC- SD- FI-
EIS SIS SL Evaluation
of profits

CO- EC-
PA PCA
Profit. segments Profit centers

Product
group
PrCtr 1 PrCtr 4
Region
Distr. channel PrCtr 2

PrCtr 3 PrCtr 5
costing- account-
based based
R

 SAP AG
 Overview in CO

Profitability analysis methods

Profitability Accounting Methods

Cost-of-sales accounting Period accounting
 Revenue  Revenue

 Sales deductions  Sales deductions

 Stock changes
 Cost of sales
 Capitalized internal activities
 Changes to work in process

Gross results Total output

 Sales and distribution costs  Total costs

Material costs
 Administration costs Personnel costs
Depreciation
 Research and development

Result
R

 SAP AG
 Overview in CO

Types of PA

Types of Profitability Analysis

Costing Based Account Based
Value Field Cost/Revenue Elements
Revenue 1,000,000 800000 Revenue 1,000,000
Sales Deductions 100,000 808000 Sales Deductions 100,000
-------------- --------------
Net Revenue 900,000 Net Revenue 900,000
Variable Mat. Costs 400,000 893000 Cost of Sales 690,000
Variable Prod. Costs 190,000 231000 Price Difference Acct. 10,000
Production Variances 10,000
--------------
Contribution Margin 1 300,000
Material Overhead 50,000
Production Overhead 50,000
--------------
Contribution Margin 2 200,000
Res & Development 10,000 651000 R & D Costs 10,000
Marketing Costs 50,000 671000 Marketing Costs 50,000
Admininstrative Costs 40,000 655000 Admin. Costs 40,000
-------------- --------------
Contribution Margin 3 100,000 Operating Profit 100,000
R

 SAP AG
 Overview in CO

Data flow in CO-PA

Data Flow in Profitability Analysis

Order Settlement: Production Variances

Production Sales Profitability

Financial
Accounting PP Billing Doc Analysis
SD
CO-
Product PA
FI Costing
CO- Cost of Goods Sold
PC
Activity Allocation
CO-
OM Assessment
Overhead
Management Settlement

Direct Postings from Financial Accounting

R

 SAP AG
 Overview in CO

Comparison (1)

Summary (1)
CO-PA CO-PA EC-PCA
Comparison
costing-based account-based profit centers

Aims of
Market Market Enterprise
Profitability
Accounting Profitability Profitability Controlling

Methods Cost-of-Sales Cost-of-Sales COS & Period

Accounting Accounting Accounting

Objects to be
analyzed Profitability Profitabilty Profit
Segments Segments Centers

Key Figures Profit-Related Profit-Related Profit-Related

Key Figures Key Figures and Financial
Key Figures
R

 SAP AG
 Overview in CO

Comparison (2)

Summary (2)
CO-PA CO-PA EC-PCA
Comparison
costing-based account-based profit centers

Reporting Multi-dimensional Multi-dimensional List-oriented

Reporting Reporting reporting

Currency Operating Concern Transaction Transaction

translation Company Code CompCode/CO Area CompCode/Pft Ctr.
Currency Currency Currency

Organizational
Operating Operating
Aspects Controlling Area
Concern Concern

Reconciliation Posted and

with FI Estimated Posted Values Posted Values
Values
R

 
SAP AGAG
SAP
 Overview in CO

Basic concepts of CO-PA

Basic Concepts of CO-PA

W
Characteristics

REGION
Sales Region North

N
Product Prod1
Product Group Electronics

S
Customer Cust1
Customer Grp Wholesale Food Bicy. Elec.
State Illinois
Sales Rep Miller PROD. GROUP

Value Fields

Revenues 800
Sales Deducs. 100 Revenues
Expected Frght 150 Sales Ded.
COGS
COGS 650

 SAP AG
Overview in CO

손익센타별 손익관리 (PCA)

Profit Center 설정

Material Master Assign

Cost Center Assign

손익
집계표
가공비 배부 및 Dummy Profit Center 에
집계된 가공비 배부 Report
출력
매출 이익 산출

판매 관리비 배부

영업외 수지 배부
 Overview in CO

통합 SYSTEM 흐름도
자산등재 감가상각
SIS: Sales Information
Sales Activity
SD-01
SIS
SD-15
plan.Ord
MM-01 AA-01 AA-02
FI System
SOP:Sales & Operations
Inquiry SOP Pur.Req. Pur.Ord G/R 수입검사 Inv.Verf. Planning
LC:Letter of Credit
SD-02 SD-16 MM-02 MM-03 MM-04 QM-01 MM-05 EL:Export License
ED:Export Declaration
Quotation DM MRP Stk.Trnsf.
MM-06 C/I:Commercial Invoice
SD-03 PP-01 PP-02 S/R: Shipping Request
형광체 CY: Container Yard
Sales Order Mat.Resv. G/ I & B/F G/R Deliv.: Delivery
Plan.Order
SD-04 MM-07 MM-08 MM-09
PP-03
L/C Line.Mode Pur.Req: Purchase
할당 R.S Qty Prod.Ord Comp.Conf. 입고검사 G/R Requisition
SD-05
QM-02 공정창고실사 G/I : Goods Issue
PP-04 PP-05 PP-06 MM-10 G/R: Goods Receipt
E/L MM-13
POP Stk.Trnsf.: Stock Transfer
SD-06 살베지 Inv.Verf: Invoice
Salvage 처리
G/ I to Cost O Verification
E/D C/ I 계획 보전 보전 통보 PP-07
bj. B/F: Back Flush
SD-07 SD-13 MM-14 Mat.Resv: Material
G/R MM-11
Reservation
Deliv. 츨고 S/R
보전오더 생성
Stk.Trsnf.
SD-11 SD-08 SD-14
MM-12 RS: Run Schedule
G/ I SD-12 DM: Demand Management
보전오더 C/C MRP: Material Request
CY
출고 Planning
SD-09 Prod.Ord: Production order
Plan.Cost Act.Dir.Cost Cost Obj.Dst.
보전오더 T.C Comp.Conf: Completion
마감 SD-01 Act.Mat.Cost SD-01 Confirmation
SD-10 SD-01
Settlement
OH Calc.
Act.Dir.Cost: Actual
SD-01 Direct Costs
Act.mat.Csot: Actual
WIP Calc.
Cost Estim. Mateiral Costs
SD-01 Cost Obj.Dst.: Cost
SD-01 Object Distribution
CO : CCA 실적 원가 Vari.Calc. OH Calc.: Overhead
가공비 집계 비용 집계
SD-01 SD-01 SD-01 Calculation
WIP Calc.: Work In
1,2 차 배부 원가 & 손익 계산 Settlement Process Calculation
SD-01 SD-01 CO : PC SD-01 Cost Estim.: Create Cost
Estimates
CCA: Cost Center
Accounting
CO : PA, PCA
PC: Product Costing
PA: Profitability nalysis
PCA: Profit Center
Accounting
FI FI AA CO MM PP SD PM QM NON-SAP
 Overview in CO

Report painter

Target Actual
Food 12 24
Wine 3 14
Cheese 5 6
Salad 4 4

SAP AG
 Overview in CO

Report & report tree

Cost Center Accounting

- Plan / actual comparisons
CCtr : Actual/Plan/Variance
Area: Cost Centers
Area: Cost Elements
CCtr : Current Period/Cumulated
+ Additional characteristics
+ Additional ratios
+ Actual / Actual Comparisons
+ Target / Actual Comparisons

SAP AG
 Overview in CO

Cost Center Report - Example

3. Select a report by double-

1. The report request starts with this listing:
clicking on the report line.

Cost center accounting

Cost center accounting
- Planned /Actual comparison
+ Planned /Actual comparison
Cost center OAS
+ Actual comparison
Area: Cost Centers
+ Target/actual comparison
Area: Cost elements
+ Planning reports
Cost center: cur. per./ cum.
+ Premiums
+ Actual comparison
+ Line items
+ Target/actual comparison
+ Master data indexes
+ Actual comparison
+ Further reports
+ Target/actual comparison

+ Planning reports

2. Double-clicking on the expand + Premiums

icon will expand the list of + Line items

reports you may select from. + Master data indexes R

+ Further reports

SAP AG
 Overview in CO

Cost Center Report Selection

Report selection

Selection values

Controlling area 1000

Fiscal year 1999

From period 1

To period 12

Plan version 0

Selection sets

Cost center group

or value(s) to ...
1000

Cost element group All_elements

or value(s) to ... R

SAP AG
 Overview in CO

Report analysis - Drilldown(1)

Cost centers: actual/plan/variance Date: 12.12.1999 Page: 2/4

Cost center/group: 1000 Corporate Services

Manager: Brandt
Reporting Period : 1 to 12 1999

Costs elements Actual costs Planned Costs Absolute variance Var. %

400000
400000 Raw
Raw Materials
Materials 11 800000 600000 200000 25,00

300000 200000 100000 33,33

430000
430000 Salaries
Salaries
634000
634000 Telephone
Telephone Units
Units 600 800 200 25,00-

* Debit
1100600 800800 300200 27,27

632000
632000 IAA
IAA Corporate
Corporate Services
Services 800- 600- 200 25,00

* Credit 800- 600- 200 25,00

** Over / Under-absorption 1099800 800200 299600 28,00

Basic List
28,00 200,00
Cost ctr Costs elem. 1.099.800
Cost elem. name 800.200,00
Value Co Curr. Etc...
Drill down to line item
299.600,00
detail 400000 Raw Materials1 620000
1000

1000 400000 Raw Materials1 180000

R

* 1000 800000

SAP AG
 Overview in CO

Report analysis - Drilldown(2)

Basic List
28,00 200,00
Cost ctr Costs elem. 1.099.800
Cost elem. name 800.200,00
Value Co Curr. Etc...

299.600,00
Double -click 1000 400000 Raw Materials1 620000

1000 400000 Raw Materials1 180000

* 1000 800000

Drilldown to FI document

Document no. 1900000009 Company code 1000 Fiscal year 1998

Document date 09/15/1998 Intercomp. No.
Reference doc. Debit /credit 620000
Currency USD

Items in document currency

Item PK BusArea Account number Description Tax code Amount in USD

001 31 1000 100008 Real Estate I0 620000 --

002 40 1000 400000 Rental Costs I0 620000 --

SAP AG
 Overview in CO

Report analysis - Drilldown(3)

Display document: Line item 002

G /L account 400000

Company code 1000

Document number 1900000009

Line item 2 / Debit entry / 40

Amount 620000 G/L account 400000

Tax code I0
Amount 620,000
Tax Jurisdiction code PA0000000

Additional account assignments

Business area 1000 Cost center 1000

Cost center 1000
Sales order

SAP AG