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Goksu Gulmez

on 9 August 2017

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Transcript of sapcomodule

Göksu Gülmez
Definition of SAP CO
Purpose and Integration
SAP CO Modules
refers to "Managerial Accounting"
Managerial Accounting
partnering in management decision making, devising planning and performance management systems, providing expertise in financial reporting and control to assist management in the formulation and implementation of an organization’s strategy
Provision of financial and non financial decision making information to managers
Coordinating, monitoring, optimization
Relevant data flows to Controlling from Financial Accounting
System assigns the costs and revenues to different CO account assignment objects

Enables comparing and reconciling the values from CO and FI
SAP CO Modules
Some of the components of the CO(Controlling) Module are as follows:

1. Cost Element Accounting

2. Cost Center Accounting

3. Internal Orders

4. Activity-Based Costing ( ABC)

5. Product Cost Controlling

6. Profitability Analysis

7. Profit Center Accounting
Cost Element Accounting (CO-EM-CEL)
Cost Element Accounting
is the part of accounting where you enter and organize costs incurred during a settlement period

Cost element accounting in the R/3 System identifies which cost appeared in which departments and what cost flows occurred. It must display the costs explicitly for all types of account assignment objects
It is thus not an accounting system as such, but rather a detailed recording of data that forms the basis for cost accounting.
Cost Center Accounting (CO-OM-CCA)
Cost Center Accounting
determines where costs appear in the organization. You thereby assign costs to their organizational subareas.

Cost Centers can be combined in cost center groups, which you can then combine into cost center hierarchies that reflect the decision-making, responsibility, and control areas in the organization.
Cost center groups ease evaluations based on given responsibility areas in addition to transactions in planning and internal cost allocation.
Activity-Based-Accounting (CO-OM-ABC)
Activity-Based Accounting

analyzes cross-departmental business processes. The goals of the whole organization and the optimization of business flows are prioritized.

By integrating Activity-Based Costing into profitability analysis, you can create more realistic views of your revenue position.

Other goals of Activity-Based Costing include shortening lead times and improving quality.
Activity-Based Costing in the SAP System
Internal Orders (CO-OM-OPA)
Cost Center Hierarchy
Internal orders are categorized as:
Orders used only for monitoring objects in Cost Accounting
Productive orders that are value-added, that is, orders that can be capitalized

It can be used for:
Cost monitoring, where costs need to be looked at from object related aspects
Assisting decision-making, when you need to decide between in-house production and external procurement

Product Cost Controlling (CO-PC)
Product Cost Controlling
calculates the costs that occur during manufacture of a product, or provision of a service.

It enables you to calculate the
minimum price
at which a product can be profitably marketed.
Internal Orders
are normally used to plan, collect, and settle the costs of internal jobs and tasks. The SAP system enables you to monitor your internal orders throughout their entire life-cycle.
Product Cost Planning
Other intangible goods
Profitability Analysis (CO-PA)
Profitability Analysis
is a market oriented perspective that makes it possible to report by customer, customer group , division, product, product group,distribution channel and so on. Two forms of Profitability Analysis are supported as:

Costing-based: groups costs and revenues according to value fields and costing-based valuation approaches, both of which you can define yourself. It guarantees you access at all times to a complete, short-term profitability report.

Account-based: organized in accounts and using an account-based valuation approach. The distinguishing characteristic of this form is its use of cost and revenue elements. It provides you with a profitability report that is permanently reconciled with financial accounting.
Profit Center Accounting (EC-PCA)

Profit Center Accounting
lets you determine profits and losses by profit center using either period accounting or the cost of sales approach. It also lets you analyze fixed capital and so‑called “statistical key figures” (number of employees, square meters, and so on) by profit center.
What is SAP ?
System Applications & Products in Data Processing

German multinational software corporation
Enterprise software
Integrated management system

SAP R/3 System divided into various modules , each module has its own business task.
Functional modules
Main Functional SAP ERP Modules

1. FI (Finance)
2. CO ( Controlling)
3. SD (Sales & Distribution)
4. PP (Production Planning)
5. MM (Material Management)
6. QM (Quality Management)
7. HR (Human Resource)
8. PM (Plant Maintenance)
9. PS (Project System)

SAP Financial Accounting (FI)
Helps employees to manage data involved in any financial and business transactions in a unified system.
This module functions very well for reporting requirements
Helps to get real-time financial position of an enterprise in the market
SAP Controlling (CO)
The controlling module supports in the process works of planning, reporting and monitoring operations of businesses.
It involves methods to view and organize costs that are required for financial reporting.

SAP Sales and Distribution (SD)
SAP SD modules deal in managing all transactions ranging from enquiries, proposals, quotations and pricing and more.

The sales and distribution module helps greatly in inventory control and management.

SAP SD module consists of master data, system configuration and transactions.
SAP Production Planning (PP)
SAP PP module collaborate with;

master data
sales and operations planning distribution resource planning
material requirements planning
product cost planning
SAP Materials Management (MM)
SAP MM module;

ensures that there is never a shortage of materials or any gaps in the supply chain process of the organization.
speeds up the procurement and material management activities making the business run smoother with complete time and cost efficiency.
SAP Quality Management (QM)
QM module helps in management of quality in productions across processes in an organization.

Implement the most important elements of a quality management system (QM system), as specified in ISO 9000 .

This quality management module helps an organization to accelerate their business by adopting a structured and functional way of managing quality in different processes.
SAP Human Capital Management (HCM)
HCM module enhances the work process and data management within HR department of enterprises.

Right from hiring a person to evaluating one’s performance, managing promotions, compensations, handling payroll and other related activities of an HR is processed using this module.
SAP Plant Maintenance (PM)
SAP Plant Maintenance comprises the following activities:

Preventive maintenance

SAP Project System (PS)
Both large scale projects, such as building a factory, and small-scale projects, such as organizing a trade fair, require precise planning of the many detailed activities involved.
To be able to control all tasks in project execution, you need an organizational form that is specific to the project and which is shared by all departments involved.
Göksu Gülmez
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