SAP+Cost Management

COOM.rtf CO Introduction to Overhead Cost Controlling Page 1 of 424

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CO :

F1

SAP

R/3 3.0 19964

1996 SAP AG SAP AG SAP AG Microsoft, WINDOWS EXCEL SQL-Server Microsoft IBM, OS/2, DB2/6000 AIX IBM OSF/Motif Open Software Foundation ORACLE ORACLE INFORMIX-OnLine for SAP Informix Software Incorporated UNIX SCO Santa Cruz ADABAS Software AG SAP, R/2, R/3, RIVA, ABAP/4, SAPoffice, SAPmail, SAPaccess, SAP-EDI,SAP ArchiveLink, InterSAP, SAP Business Workflow, SAP AG


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SAP

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(IMG)

SAP (IMG) SAP SAP IMG CA -

SAP IMG

IMG IMG


(CO)

IMG SAP SAPSAP RIG SAP

SAP

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SAP

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(CO) ? ? ? SAP/? SAP? ? (CCA)? ? SAP

SAP


SAPSAP

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FI CO CO

COCO

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1:1 CO CO

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SAP R/3


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10000001

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GKR GKR

IMG FI -

CO 16


124 121 52

FI -

(= ) (= ) CD

SAP//


IMG FI - (CO) ()

/ IMG IMG

FI

12 3


12 3

SAP

/


12 3 /

1:1 1

SAP

2

12 3

IMG

12 3


() SAPSAP CCA

12 3

12 3

1 2

12 3

CO


12 3

...

12 3

CO ' '

CCA 1

CCA SAP SAPCO

2

CCA COCCA CO

3

"2"



12 3

CO ' '

1

SP CO

2

CO CO

3

'2'SAP

12 3

' '

PA 1

PA 2

PA

3

PA FI PA

4

PA


12 3

(CO-PCA) ' '

PCA 1

PCA 2

PCA 3

PCA

12 3

CO SAP

CO CO

12 3

CO CO CO


12 3

CO CO

12 3

12 3

CO ' '

1

, /

12 3


50$3,000 3,000 50


12 3

SAP

12 3 /

...

()


SAP CO CAC () CO CO

CCA

SAP


(CO)

IMG (FI) (= ) (= )CO FI - CO

FI -

FI -

SAPM (= ) IMC FI - FI


1:11000:1) IMG FI

IMG FI

SAP FI (= ) () IMG FI IMG

CO

CO () COSAP

CO SAP

SAP


SAP )

SAP 1.) -> 2.) ( -> )

CO CO

() (=)

= )

=

CO (= ) IMG


,SAP

1,000 USD07/20/1992

500 USD05/20/1992

3,000 FFR08/17/1992

7,000 FFR06/19/1992

:DEM

CCTR4210 : SFR A1 CCOC

TC

DEMSFRUSD

2,410.001,952.301,500.00

3,170.002,603.20

10,000.00

DEMSFRFFR

CCOCTC

1

2

===

CCOCTC

:

672.301,859.201,280.00

SFRSFRSFR

8102,2901,600

DEMDEMDEM

USDFFRUSD

5007,0001,000

5/20/19926/19/19927/20/1992

744.00 SFR930 DEMFFR3,0008/17/1992

SAP


)

CO

1 10 2 10 2 20 2 30 2 40 2 50 2 60

1SAP10 2

SAP CO

2030405060

(10)


1 CO

10

( 30)

CO CO

(40)

(50)


(60)

(20)

CO CO

CO

CO .



CO

CO CO

COCO CO OKC1

000

RKP1


RKP2 RKP3 RKP4 RKP5 RKP6 RKP7 RKP8 RKP9 RKPB RKPL RKPU RKPV RKPW RKPX RKPZ KAZP KOAP KPPB KSP0 KSPB KZPP KZRP CPPP ABC CPRP ABC PAPL

RKP1 RKP9 RKPW RKPZ


RKL RKN RKS RKU1 RKU2 RKU3 CO RKIB RKIL RKIU RKIV KAZI KOAO KPIV KSI0 KSII KSPA CO-PA KVAR KZPI KZRI COIN CO CPPA ABC CPRA ABC

RKLRKSRKU1RKU3

KABG KABM


KAFM KAUS KAZO KEKB KEKZ KFPI KFPP KOLI KPPZ KSOP KSOS KSWP (WIP) KSWS (WIP)

1.

2.

IMG CO


RKP1 RKPZ

SAP


CO

IMG CO

COC

CO

RKP1RKP2:COIN:

' X'

''


SAP

RW SAPCO RWINSAP SAP

SAPRWIN

CO IFCORWRW RW (FI) (AM) (CO)


TRWCA

TRWCA

GL RAIN RK-1 COFC COPA COPC COOI FDIS FI

TRWCA

RK-1 1990

RK-1 1999 x

RK-1 1990 RK-1 1999 1991CO

SAPTRWCA SAP



SAP SAP (CCA) SAP SAP CCA ABAP/4 SAP

SAP SAP SAP


SAP SAPSAP 1. 2. SAP 3.

CO-CCA

- - - - -

- / - -

/ FI -

SAP


K_COSTS_PLAN_INTERFACE_PERIOD K_COSTS_PLAN_INTERFACE_ TOTAL K_RKP6_INTERFACE_PERIOD K_RKP6_INTERFACE_TOTAL K_ACT_PLAN_INTERFACE_ PERIOD K_ACT_PLAN_INTERFACE_ TOTAL K_RATIO_PLAN_INTERFACE_ PERIOD K_RATIO_PLAN_INTERFACE_ TOTAL K_ACT_INPUT_INTERFACE_PERIOD K_ACT_INPUT_INTERFACE_TOTAL K_TRANSFER_BATCHINPUT K_ACTIVITY_BATCHINPUT K_RATIO_BATCHINPUT

CCA SAP


BLTXT GJAHR KOKRS PERAB PERBI VERSN VRGNG MESSAGES_SHOW IRKU01_CUR IRKU02_CUR UPDATE_VALUES COMMIT DELTA ONLINE_VB

BLTXTCOMMITDELTAMESSAGES_SHOWUPDATE_ VALUES IRKU01_CUR IRKU02_CUR ONLINE_VB "X" MESSAGES_SHOW SAP

IRKU01_CUR IRKU02_CUR


K_ACT_PLAN_INTERFACE_ TOTAL IRKU02_CUR K_ACT_PLAN_INTERFACE_ PERIOD

IRKU02_CUR

K_COSTS_PLAN_INTERFACE_ TOTAL

()

IRKU01_CUR

K_COSTS_PLAN_INTERFACE_ PERIOD

()

IRKU01_CUR

K_RKP6_INTERFACE_PERIOD ()

IRKU01_CUR

K_RKP6_INTERFACE_TOTAL ()

IRKU01_CUR

"X"

IRKU01_CUR

WKG_MAN WKF_MAN WTG_MAN WTF_MAN WOG_MAN WOF_MAN

IRKU02_CUR

TKG_MAN TKF_MAN TOG_MAN TOF_MAN


IRKU01_CUR IRK02_CUR 3.0B RPLAN RPLAN CO-01

UPDATE_VALUES VERSN VRGNG CCA CO OKC1

K_COSTS_PLAN_INTERFACE_ PERIOD RKP1 RKP5 K_COSTS_PLAN_INTERFACE_TOTAL RKP1 RKP5 K_RKP6_INTERFACE_ PERIOD RKP6 K_RKP6_INTERFACE_TOTAL RKP6 K_ACT_PLAN_INTERFACE_ PERIOD RKP2 K_ACT_PLAN_INTERFACE_TOTAL RKP2 K_RATIO_PLAN_INTERFACE_PERIOD RKP4 K_RATIO_PLAN_INTERFACE_TOTAL RKP4 K_ACT_INPUT_INTERFACE_PERIOD RKP3 RKP7 RKPW RKPX K_ACT_INPUT_INTERFACE_TOTAL RKP3 RKP7 RKPW RKPX


SAP VRGNGSAP

- RKU01JA - RKU01G

- RKU02JA - RKU02G

I_

: RKU01JA : I_RKU01JA

FKPIRKOOI RKUOIG ( = )

K_COSTS_PLAN_INTERFACE_PERIOD RKU01JA


K_COSTS_PLAN_INTERFACE_TOTAL RKU01G

K_RKP6_INTERFACE_PERIOD RKU01JA

K_RKP6_INTERFACE_TOTAL RKU01G

K_ACT_PLAN_INTERFACE_PERIOD RKU02JA

K_ACT_PLAN_INTERFACE_TOTAL RKU02G

K_RATIO_PLAN_INTERFACE_PERIOD RKU02JA

K_RATIO_PLAN_INTERFACE_TOTAL RKU02G

K_ACT_INPUT_INTERFACE_PERIOD RKU01JA

K_ACT_INPUT_INTERFACE_TOTAL RKU01G

CLIENT HOLDDATE KEEP MAPN_R MAPN_E ONLINE (' ', A, E, N) SORT_TAB USER

SAP (' ')

- (A)

- (E)


- (N)

SORT_TAB "X" SAP EFLAG EFLAG = 0: EFLAG = 1: EFLAG = 2: BUDAT, BLDAT or KOKRS SAP BUDATBLDAT (KOKRS)(EFLAG)

SAP

(CLIENT) (USER) SAP KEEP HOLDDATE SAP MAPN_R: EFLAG = 0 MAPN_E: EFLAG = 1 EFLAG = 2 SAP BC -

SUBRC SAP EFLAG



K_TRANSFER_BATCHANPUT RKIBI1

K_ACTIVITY_ BATCHANPUT RKIBI2

K_RATIO_ BATCHANPUT RKIBI3

I_ SAP SAP

RKIBI001 RKIBI002 RKIBI003


SAP CCAIMG

SAP SAP

0

1

2

3

4

0 5

0 6


7

IMG


Vert el0

A24,000 A N1234567

2000200020002000200020002000

N36,000 3000300030003000300030003000

2

50 %24,000 A N1234567

2000200020002000200020001000

100010001000100010001000

500

3

123456789

101112

24,000200020001500150020002500250025002000200020001500

1234567

24,0002000200020002000200020002000

0 1


Period values >0 aredistributed to subsequent

periods

Total Input ValueP123456789

101112

8000

10,000

6000

200020002000200025002500250025001500150015001500

Total Input ValueP123456789

101112

2000

2500

1500

200020002000200025002500250025001500150015001500

Distributionkey4

Distributionkey5

Period values >0are copied to

subsequent periods

24,000 24,000

The period valueis copied to

subsequent periods

A:24,000 P123456789

101112

Input3000

2500

2000

new200030003000300030003000250025002500250020002000

Per123456789

101112

Wert2032.791901.642032.791967.212032.791967.212032.792032.791967.212032.791967.212032.78

Distributionkey6

Distributionkey7

The total value is apportioned tothe periods based on the number of

calendar days in each period.

N:31,00024,000

200020002000200020002000200020002000200020002000

old


BC

CO

CO -

F1

SAP



R/3 3.0 19964


SAP

ABAP/4


F2 ENTER

)

... ...

12 3

R/3

R/3

SAP


F1

SAP

- -

CCA

SAP


FI

(CCA) 1

- CCA - -

2 - - -



CSKA/CSKB () CSKU () CSKS () CSKT () CSLA () CSLT () TKA03 () TKT03 ()

SAP FI SAP (FI) (MM) (FI) (CO) CO () ()


CCA CCA SAP SAP

01/01/1992 12/31/1999 01/01/1995 12/31/1995 - 01/01/1996 12/31/1999

- 01/01/1995 12/31/1995

- 01/01/1992 12/31/1994

SAP 01/01/1992 12/31/1999


- 4110 - 01/01/1992 12/31/2000 12/31/2000 - 4110 - 01/01/1992 12/31/1992 4110

CO FI

FI CO

(U)

(Y)

(P)

(D)

()


(= )

/

/

()

- (/) - (/) - ()

() - (/) - (

) - ( "+" ) - () - (/)


...

CO 01/01/1996 12/31/1999 11/01/1995 12/31/1995


07/01/1995 10/31/1995 01/01/1995 06/30/1995 ( 01/01/1996 12/31/1999), ( 01/01/1995 10/31/1995), (01/01/1995 06/30/1995 06/30/1995 07/01/1995)

SAP

SAP

"+"

11/01/1992 12/31/1992 - "P" 07/01/1992 10/31/1992 - "F" 01/01/1992 06/30/1992 - "H" 01/01/1992 06/30/1992 H 01/01/1992 12/31/1992 "+"

CCA


/

/

/

A- A1- A2

- A21- A22

- - -

/

F14


SAP

"5" A ( 1 - 10) B ( 5) SAP (0000000005 - 0000000005) A B

SAP

/ SAP - -

-

SAP

-

-

-

-

-

-

-


- - - - - - - - - - -

SAP


x x x x x x


/ 1. 2. 3. ( )

/

/

/ 1. 2. /

1. 2. 3.

/

/

/ /


SAP FISL


FISAP FI / SAP SAP FI CCA


FICO FI FI


SAP R/3

FICO CELFI/ CEL

)

FICO


0 1 2 3 4 5 6 7 8 9

(

/

)

(G/L)

A / P

11111.000,-

1.000,-

(CElem%)(targ=act.)

/


/ FI FI/SAP FI

COFI SAP

(I) (Y) (P) (T)

(Y) (P) (D)


D/I / / D

) SAP P

/ TKA4E)TKA4)

D

D

(T006) D

SAP 01:

FIMM 03: /

(CCA)FI CCA CO FI

04: /= =CCA FI CCA CO


FI 11:

CO (CO-PA),

()

101

10000 10000 -5000 -5000 10000 5000

12: ( ) 11)

22: CO (AM), (MM), (FI) CO 21CO

21:

CO


CO ( 22

31: / //

41:

42:

43:

CCA

. . . .


SAP FI FI

SAP

400000 415000 01 SAP 400000 415000 FI

520000 42 520000

//SAP


. .

. .. .

. .

. .. .

/

. .. .

. .. .

. .

. .. .

. .. .

. .. .

. .

. .

. .

. . . .

d

(OAS) ()

SAP


CEL CEL FI


CCA


FI

CCA SAP

( ) / SAPCCA


S02000

S02 100

S03000

3600

S04000

4110

4120

4130

4210SF1

4220SF2

4320A2

4410BI

4420B2

4430B3

S04 100

S04 200

AS04 300

BS04 400

C

2310

2320

2330

2210

2220

2230

3100

3200

3300

3400

3500

S01100

S01000

ABC CORP

4310AI

1100

2130

2120

2110GR

S02 200

S02 300

SAP ( )


(I) (Y) (P) (D)

(I)

(Y)

(P) (D)

SAP

D D D D

(

D


(. TKA05)

I (TGSB) P

(TCURR) Y

D

P

T T T

SAP P

FI

SAP SAP

P/L


. . . .

SAP

/

4210 S04000 S03000


1. S04000/4210 S04000X 2. S03000X S03000/4210 3. S04000/4210

SAP

SAP

CCA FICOSAP

1. 3 () IMGCCA

2. CCA

SAP SAP


FICCAIMG

: (Act) (ActSe) (ActR) (Comm) : (PlnPr) (PlnSe) (PlnR) (AM) (Quant)

.


1RU

SAP


S 01000

3100

3200

S 09000

S 03000

S 04000

S 04100

S 04200

A

4210

I

4220

I I

4110

4120

S 03000

S 04000

S 04200

AS 04100

CCA


(CCA) SAP CCA


(I)


(Y) (P) (D)

(I)

(Y)

(P)

(D)

/

SAP

/ D (T006) Y

SAP Y/U

( TKA05)

D

U

U

D () (T006) Y () Y


" "10 " ", " "10

SAP

CCA

/

1 ""

X ()

2

3

4 ()

5

5

1 ()

2 () SAP /


- - ( )

3 () ( ) /SAP

4 ()

5 () 5

SAP - - 1, 2, 3, 5 -

() - - 1,2, 3 5 (

) - 4

4


. . . .

N S ()


1, 2, 3, 5 4

SAP 001

: / : / : +

002

: / : /


: +

001 002, 003

004 () SAP

005

SAP 005006

006

SAP

008 () SAP

SAP ( ) 4

- 1 () - 2 () - 3 ()


SAP

SAP CO LISLIS


? ? ?

SAP

/

SAP Y

D SAP D

01 10 4100 212 10 6156612 15

011000 4100011000


- - -


LISLIS //

1

2

LIS LISCO LISCOLIS( LIS )


LIS LIS

LIS LIS

LISSAPLIS LIS SAP () LISLIS LIS

1. COLIS


S0001 "" NOORDRE SAPCO

2. 1. 2. 3. 4. 5. ... 6.

/

LISSAP LIS LISLIS


/

SAP


CO CO :

CO CO - CO Internal OrdersCO Activity Based Costing

F1

SAP

R/3 3.0 19964



SAP

ABAP/4

F2 ENTER

)

... ...


12 3

R/3

R/3

F1.


3

//

:


Std.

4

1

2

3

OP

SDCO PP


FI(CO) CO

(PP) (MM) (PM) (FI) (HR) (AM)


(LIS) (PP)

: :

:


: :

: :

:


LIS

(LIS) LIS SAP HRAM SAP


SAP IMG SAP

SAP101

IMG .

)


1 - 301 1 - 302 ( ) LIS LIS :


12 3 :

SAP101

SAP104


CCA

( ) SAP

SAP 101 ()

/ 1 () SAP


SAP

1.

1

2.

12 3

SAP 101. / .


SF1 4210 305

=

3

COFI

CCA / CCA

- -


.

/ /

/ . :

12 3 :

SAP101 CCA /

IMG


/ / / =

V

V(I) V(P)

Q (P)f

Q (P)v

Q (I)

Q (S)

V(Hrs./Per.)

($/)

Q (P)v =

Q (P)f =

Q (S) = Q (I) =

V(I) =

V(P) =

V =


X FST

FST: 1000

430000 $ 600,000 $ 200,000

1000FST $400,000 $200,000

= X = X X X = X

12 3

SAP101 /


SAP


12 3

CCA FI FI/


10% /

SAP

4310 $200,000 $60,00030%SAP

200,000 x 0.3 = 60,000 60,000 x 0.3 = 18,000

12 3

.

8


12 3

SAP 104 /


SAP SAP


12 3

SAP102 / / /

A BBA SAP SAP


SAP

1A10 (REP)

1

REP

REP

A

100h

$60/hr

$20/hr

10x60

10x20

10h

10

3 $60/hr

$20/hr

10x60

10x20 +3x40

+ 60

40 20

3 7

10 [hrs]

[$/hr]

X +


1.

2.

12 3

SAP102 /

SAP

SAP SAP


SAP

SAP101

- -

SAP104 - -

/

12 3

SAP 101 / SAP X 21

SAP


/

12 3

SAP101 /

41

SAP



SAP

3

- - ().

:

12 3 :

/ .


:

12 3 :

- -

/ //

: :

: :


( ) IMG

A

420000 $ 1000

430000 $ 1500

400000 $ 1200

404000 $ 2400

FST 100 3

MST 20 2

XY

1 420000 - 430000 PERS 21: 2 400000 - 404000 ROH 12:

SAP


/

420000 3/5 $ 1000 x 3/5 = $ 600

430000 2/5 $ 1500 x 2/5 = $ 600

400000 100/120 $ 1200 x 5/6 = $ 1000

404000 20/120 $ 2400 x 1/6 = $ 400

SAP

1 2. "1" "2"

SAP 1 2 3 . SAP /


1

1. 2. ( ) SAP SAP

A30,000

FST 400 2 REP 100 1 Total 3

FST $30,000 X 2/3 = $20,000 $20,000 /400 hrs = $50 /hr

REP $30,000 X 1/3 = $10,000 $10,000 /100 hrs = $10 /hr

AFST 50/ REP10/


1 2 REP FST 1000 100

$10,000 $5000 $5000 $5000 $1000 $1000

$16,000 $11,000

CCtr 2 CCtr 1 10 50

SAP

2


SAP

12 3

SAP CCA

/

/


- / - + / - /

-

-

- 1

- SAP

/ / /

/ /


SAP -

SAP

- / -

-

-

1 10100100010000

1033.333333336 11033.3312 103,33,33.33310000

- 1

-


(+ -)

-


CCA


12 3

/ SAP

//

CCA/HR HR


CCA/AM AM

CCA CCA SAP

()

SAP


( : )

/ /

SAP

( )


SAP SAP

4210 10,000 45 6200004210620000 450000100 100X45/=4500

)

SAP /


/

SAP

12 3


0 1 12 1995

1 1 12 1995

0 1 12 1995

0 1 12 1996

0 1 6 1995

0 7 12 1995

- - -

/


SAP SAP

SAP

SAP

SAP

CCA


- //

SAPRW -

RW


.


.

( ):


920

ADM200h ADM

921ADM240h ADM400h ADM

110KM400h ADM5000 KM

122REP100h ADM200h REP

920ADM300h ADM

921ADM300h ADM500h ADM

110KM400h ADM5000 KM

122REP100h ADM200h

920200921 920240400 1109214005000 122921100200 921900 100 92125400 50092125300 920921 300


12 3

SAP Yes

SAP


IMG

R/3 CCA (HR) - CCA/HR (AM) - CCA/AM (LIS) - (PP) - CCACCA

CCA/HR CCAHR

CCAHR CCA 1.

CCA - HR


- - .

- - -

2. HR CCA

3. HRCOCO01 HR HRCCA

4. HR CCA

5. HR HRCCA

6. HR / HRHR HR

12 3 HR

HRCCA


CCA

HRCCA /

HR

SAPHR CCA CCA

SAPHR

HRHRCCASAP CCAHR

1.

2001 1303 1/1/95 12/31/95 0001 0001 4210

2. US$ 6,800AM10 3.

01 2001 1/1/95 - 1/31/95


/ 01 MA10 10 % 6800 + 10 % = 7480

4. HRCCA

0001 000 1995 1 12 X

HR

HRCCA SAPHR 4210 420000 () $89,760 = $7480 x 12


CCA/AM AMCCA CCA

MA


1

2 SAP CCA

3 AM AM

CCA 1 2 3 4 5 000 6

12 3 AM

AMCCA /

AM

SAP


/ CCA - - -

/// CCA CCASAP

CCA SAP CCA

AMCCA

15010 1000/ 001 1DE 1994415 $20,000 SAP $2000/ 01SAP2000

01 2000/12

02 2000/12

. .

. .

. .

12 2000/12


2000

CCA

(SOP)

(SOP)

o d e r

CO

CCA CCA


12 3

1. SOP 2.

- -

3. - - -

4.

1. / 2. 3.

LIS /

//

LIS


)? SAP

?


? , SAP (IMG)

SAP SAP000 / 000 000 IMG

/

/

/

""


/ () () ()

A1


S04100 S04400

BI

S04300

4430

" "

420000421000430000431000434000435000

4430

BII

4110

420000

4110

. . .420000

. . .

. . .

. . .

. . .

S04000

AI

S04200

S04200

" "

420000

421000

430000

431000

4210

HFI

4220

HFII

4230

HFIII

CI

(420000)"" (421000), "" (430000) (431000)SFI 4210 (420000) (421000) (430000) SF2 4220 (431000) 4220 , , 4230



420000$44,700 A$1000 $36,000 (3 x $12,000) B 1 3 10 12 $6,000 (6 x $1000)C 68C $2700 ($900)


x 1:

1:2:

2:

123..

10.

1112

111

111

xxx

xxx

500500500

500500500

:

500400250300

123...

101112

12 6,000

1 x 1,450

7,4501 1,450

:

( ) 7,450

1/4

16


( ) ()

"V"

- V - - () -

$540 $53111$5712

"B"


- B - SAP -

"S"

"T"

"M"

SAP "B" "M"

(/)

/ $ 10.00 6 $60.00

()

/ 1 35 1 35

2 5 1 5

3 5 3 15

4 5 1 5

12.50 6 60

($60) $12.50 (= $50/4)

()


()

( )

(0)


/

/

/

/

/

PPPSAP /


10

$100,000 3, 100 $150,000 150

( /) SAP SAP SAP = X


/

:

m

1 m n n n x m

10 5


. . .. . .

()


SAP

(/c)

()

()

SAP 1 - 151 , SAP


4210 1. 2. 3. *

SAP ( )


++

++

CEI

CEI

CEI

SAP

- - - - - -


/ /

SAP

SAP

SAP101

// SAP102

// SAP103 /

//PP / SAP104

//

SAP101 /

SAP102 /


SAP103 / PP

SAP104

SAP101 SAP102 SAP103SAP104 SAP103 SAP104

/

...

...

... ......

1 - 101, 1 - 103,

SAP101, , SAP103,

1 - 101, 1 - 102, 1 - 104 SAP101 1 - 102 SAP102 1 - 102 SAP102 1 - 103 SAP103 1 - 1011 - 103 SAP101, SAP103 -

1 - 101, 1 - 103 SAP101, SAP103

1 - 101 SAP101

-

1 - 104 SAP104

1 - 104 SAP104


SAP104 IMG

/ / SAP

SAP

SAP 000 IMG

SAP


/

1 - 101

SAP101

1 - 102

SAP102

1 - 103 SAP103 1 - 104

SAP104

1 - 151

1 - 152 1 - 153 1 - 154 1 - 155 1 - 156 1 - 157 /

1 - 151 1 - 157

1 - 201 SAP101, SAP102 1 - 202 PP SAP103 1 - 203

SAP104

1 - 301 SAP101, SAP102, SAP103 1 - 302 SAP104

/ (1 - 101)


- - - -

- 400.000 1 - 800.000 11/12 FST 400.000 1 - 655.000 21 FST 655.000 21 - 661.000 41

1. 2. "*"

(1 - 102)


- 4210 REP

FST 4210 REP

(1 - 103)

/ 400.000 1 800.000 11/12

(1 - 104) 1 - 104 - - - - -

400.000 - - -

1

800.000 - - -

11/12


400.000 FST - -

1

655.000 - - -

21 g

655.000 FST - 21

634.000 - - 41

EP

(1 - 151)

(1 - 152)

(1 - 153) SAP

(1 - 154) SAP

(1 - 155)

(1 - 156) / /

/(1 - 157)

/


(1 - 201) 1 - 201 - - - - - - - - ,

PP(1 - 202) - - - - -

(1 - 203) (1 - 201) - - -

(1 - 301)

1 - 301

(1 - 302) 1 - 302 1 - 301 1 - 302


1. 2. "*"

SAP

SAP



12 3

1.

2. SAP -

a)

4711 - 4719 400.000 - 403.000

420.000 - 429.000

SAP


b)

/ 1/1 2/1 1/2 2/ 2

1 400.000 1 410.000 1 420.000 1 430.000 2 400.000

- a)


b)

b1)

b2)

c) SAP


/ /

(/ ) SAP


?

? SAP

MIG

? MIG

MIG ? ?

RW LIS

/?


F1


(FI) (CO) FIMMAM SAP


CO CO CO CO .


CC - - - - - -

COSAP

CO?

. CO?

. ?

?


. ?

.

FI AM MMCO ? ? ? ?

SAP


:

100.-40010

100.-2330

1.20.10

200.-2330

100.-400102330P100

100.-2330

1.20.10P100

200.-2330

XP100

- - -

-


- SAP

FIAMTMM ( )

SAP

/

SAP


SAP

.


SAP

( )

SAP

"*"-

SAP


100004210 4220 42204210

CO CO

4220

**

*

:4210

: 10,000

4210

$ 10,000

4210

. ..

$10,000

SAP


AM SAP/ FICO SAP

CO FI

42101000 4000001000 4210400000 cost center 4210 400000 1000 USD / D (debit) 04 SAP41104120500 4110:500 4120:500 42101000

CCA


SAP 0/

4110HFI4210 35 1X 35=35 HFI

A B

+

AB

+

+

--

***

***

CO

CO

/

/

- -

3.0

4 3


SAP

COOP COPO

CO/

+/-


LIS


= =

= : =


CCA CCA CO ? ? ? ? ? ? ? ? ? ? ?


/ / SAP

(CO) (FI) FI FI COFI COFI


&

-

-

2

06/1992

06/92

. . .

06/1992

06/1992

. . .

CO CO

CO CO


--

209/1992

109/1992

09/1992

09/92

CO

CO

SAP


(= )

3


" "

50.--> 1,000h

: 4,000-> : 4,000-> : 20,000.-

: 6,000-> : 6,000-> : 30,000.-

SAP -

" "

: 50,000.-

-> : 4,000 + 6,000 = 10,000-> : 50,000.- / 10,000 = 5.-

: 4,000-> : 4,000-> : 20,000.-

:-> :-> : 30,000.-

- ()


2 /

/ 3 SAP

1 2 3

2

CO CO


/ /SAP


- /

-

/3

31 3

3 2 SAP/

2 SAP


/

SAP

5

5

/

1


,

920

ADM300h ADM330h ADM110% ADM

921

ADM300h ADM330h ADM500h ADM550h ADM110 %

110

KM400h ADM480h ADM5000 KM6000 KM

120 %

122

REP100h ADM

70h ADM200h REP140h REP

70 %

920

ADM300h ADM

110

KM400h ADM5000 KM6000 KM

122

REP100h ADM200h REP140h REP

921

ADM300h ADM500h ADM

920300921 920300500122 921100200110400


5000 6000140 70120 9217070100 480120400550110 921920 330110% 300920330110

12 3

SAP /


/ SAP

SAP /? /?

WBS ?

- - - - - - - - -


- - -

? CO - - - - - - - - SAP


---

*

*

*

*

*

**

---

/

***. . .

----

3** *

2**

1*

1.

( )

A:

200,000 US$

30,000 US$

B:

C:

D:

50,000 US$

50,000 US$

70,000 US$

50

50

70


SAP

2.

( )

A:

100,000 US$

20,000 US$

B:

C:

D:

20,000 US$

40,000 US$

20,000 US$

100 100

3.

( )

A:

$100,000

$00

50P

50P

100P

200

200

200

*

*

*

100,000

100,000

100,000

200 D: 100 = $50,000

C: 50 = $25,000

B: 50 = $25,000

( : )

A$100,000 20050 BCD100 200 (100,000)


4. 5. SAP

12 1 50 2 100 150 $5.00/SAP : $5.00/ X 150 = $750 1: $5.00/ X 50 = $250 2: $5.00/ X 100 = $500

6. SAP 7.


500CKM B 100 C 50 D 50 200 SAP 200GKM

/

/

x x x x x x x x x x x

/

x x x x x x x x x x x


" " 100%

" "

" " 30%

" "

" " 70%

" "

3 1 2

( )

100SAP 100



SAP


ABCC ABA CC AA C

:A

1,000

:B

: C50 %

50 %

1

:C

: B

: A50 %

50 %

2

A B C

. . .1 A 1,000 - 500 500

2 C 500 250 250 -

3 A 250 - 125 125

4 C 125 67.5 67.5

- -1,000

SAP


01/01/1995 05/31/1995 06/01/1995 12/31/1995 VER10 01/01/1995 05/31/1995 06/01/1995 12/31/1995 01/01/1995 SAP

01/01/1995 DIST10 19958

12 3

DIST10 01/01/1995 12/31/1995 06/01/1995 12/31/1995

- -

-


- -

.

SAP

=

2


1

12 3

- - - /


/ SAP

F4

4

(= )


1:

: 2:

1,000 DEM2,000 CHF2,200 USD-

A: DEM

B: DEM + 1,100 USD

C: DEM + 1,100 USD

:

2,200

1.

SAP

2. SAP CCA


. .

. .. .

. .

,

,

,

. .. .

/

. .. .

. .. .

. .

. .. .

. .. .

. .. .

. .

. .

. .

. . . .

: DEM

1:

: 2:

1,000 DEM2,000 CHF1,000 DEM-

A: DEM

B: DEM

C

: 2,000 CHF-

500 DEM1,000 CHF

++

500 DEM

1,000 CHF

++

: DEM


0

1,000

300

200

10,000

3,000

2,000

+

-

-

-

+

+

CCtr

CCtr

CCtr

B

C

D

A

5,000

CCtrA5.000

CCtrB

CCtrC

CCtrD

1,000

300

200

-

+

+

0

1.300

1,200

0

2,600

2,400

5,000 .: 5.000.:500- 2,500

,

,


SAP


CCA //// //// ///

LIS CO LIS LIS

LIS

- 1AK 2LZ

- SAP/AK - LIS - 12


12 3

AK - - -

- - -

/ / /

FICOFI CO CO


FI

COFICO CO

- - =

FI

FI

FI

FI

FI

CO

CO

%=

/

=


CO FI

4430 10,000 1000 12000 1200

(

-=

10 )

12,000 12,000 12,000 12,000

. . .

. . .. . .. . .

. . .

. . .. . .. . .

. . .

. . .. . .. . .

. . .

. . .. . .. . .

1200 1200 1200 1200

: 15,000

14,400

010203040506

4210

120012001200120012001200

++++++. . .

010203040506

120012001200120012001200

------. . .

+15,000

CO1200 14400FI15000


= SAP

$24,000 4310 $6000 43104 1PHR 12001000 1200/1000=20

SAP

112233

111212

:: ::

- 2300+ 2300- 2300+ 2300- 2300+ 2300

- 2300 + 24000- 2300+ 2300- 3600

500 +1500 * 1,2= 2300

2300

2000 2000 2000 2000 $ 24000

$ 24000 = 1000 Std. = 1200 Std.

500 500 500 500 $ 6000

2300

2300

2300

...

...

2300

2300

2300

2300

$ 27600

$ 27600

1 2 ... 11 12

4310

12

1

( )


CO $27,600 FI $24,000 11 FI CO3600

= = == SAP

4110 11 $12,000 SAP1 112SAP $1000

123. . .

12

- $1,000- $1,000- $1,000. . .

- $1,000

. . .

. . .

123

12

+ $1,000+ $1,000+ $1,000

+ $1,000

12

1= $12,000

12

1= $12,000

$12,000

1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12

1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000

1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000

4110



= =

= : =

=SAP

- - -

=: - =

3.0

010 200,000 020 10% 20,000 030 10% 20,000 040 5% 10,000


? ? ?

1.

2.

SAP

12 35 3.

4.

5. / -


- /

12 3

1.

-

IMG

2. a)

b)

c) SAP

SAP -


-

-

3.

= = = 1. = ( 4). 2. / 3.

= /

12 3 : =

SAP 4 1. =

= 2. =

- - -

3. = =4


SAP -

-

-

T=A = CO = 4.

12 3

= 1. CCA

2. SAP

3. SAP


SAP

4.

5. SAP .

...

...

- ... -

12 3

1. CCA

2.


12 3

= 1. CCA

a) b) c) d) e)

2. 3.

... ... //


SAP


3.0SAP

SAP


/

SAP

BKR1 BKR2

BKS1 BKS2

GBR1 GBR2

GKS1 GKS2

KKS1 KKS2

KSA1 KSA2

KST1 KST2

KRS1

SAP 12 SAP SAP


/

/ 027 // 026 / 058 // 061 / 059 // 062 / 060 // 063 // 105

500999499


1.

2.

SAP26 501 27


ZF XX

010020030

026058027

XX

A026

A058

A027

SAP

AB A B SAP SAP

10 C5


ZFXY 027 () ZFXY 058 () /X ZFYZ 058 () ZFYZ 027 ()

-

- -

1996 001/ 1996 012/1999/ 1998 001/1996012/1997 001/1998


/

199610 : 10 % 001/1996003/1996 10 % 004/1996004/1996 12 % 005/1996005/1996 10 % 006/1996006/1996 - 007/1996012/1996 15 % 5612 199610 6456 001/1996003/1996 10 % 004/1996006/1996 12 % 007/1996012/1996 15 %

1995 1996

012/1995 434.000 ABG-LNK

012/1999 434.000 9A00-LNK


0001 012/1995 434.000 ABG-LNK

0001 012/1999 434.000 9A00-LNK

0001 0100 012/1996 434.000 ABG-LNK

1996 ABG-LNK 0100 9A00-LNK 19971996

12 3

CCA

010 200,000 020

(10%) 20,000 010 010

"" 030

(10%) 20,000 010 010

"" 040

(5%) 10,000 010 010

"" 110 100,000 120

(60%)60,000 110 110

"'" 130

(40%)40,000 110 110

""


010040 110130

CO / / / / / : . : SAPCCA /

CCA

SAP


SAP

:


:


?

22000.-

+ 5 %

/ ?

22100.-


?

?100.00

50.0030.0070.00

150.00

?

?

?

SAP

... ... SAP ...

( )


(= )

10 $1000 10 $2000 $2000 $1000

10 1101211


SAP SAP

SAP IMG

400,000$100 410.000


- -

=X =X =X


100/ $1000 $10/ $12/ 110 $220 $1320 (= 110 X $12/) $1100 ( = 110 X $10/)

= X (1 - )

:

$1000 100 $10/ 200

200 $2000 (= $10/ X 200 ) $1000 $1000 (= $1000 - $2000),

X


.

.

=


SAP

SAP

IMG

- SAP


-

"0" SAP0

SAP (OR) OR = (/) X 100 SAP 1.

= + = = X = + X

2. = X = X


= =

3. = =

4. = = X = + = X

+ X + X

= X

CCA SAP


SAP


12 3

SAP -

- -

- - -

SAP


A

$100 10 $10.00/ $110 9 $12.33/

AB

A $100 B 10 $10/ A $110 B 9 $10/

9 X 10 / B90

10 X $10/ =

$100 0

-

9 X $10/ = $90 $110 - $90 = $20 9 X ($12.33/ - $10/) = $20

9 A2020110 (9 X 10))


IMG -

-

SAP SAP

SAP ) SAP/ SAP )


2 1

1 $1000 $1000 1000 $2.00/ 2 $1000 $100 100 $11.00/

212 212 2 $1/

1 $1200 $1000 1000 $2.20/ 2 $1000 $100 100 $11.00/ $2200 $1100 1100 $3300 /1100 =

$3.00 /

1: $3000$2200)


( 2: $300 $1100)

1 $2200 $100 100 $23.00/ 2 $0 $1000 1000 $1.00/ $2200 $1100 1100 $3.00/

3.002 (23/ - 3/) X 100 3/ 13002000230002000

/


12 3

SAP

=


01 1 2 3 4

400000 41000001

/

2012 2 4 1 4

IMG


F1


SAP SAP


SAP

SAP SAP


? ? ? ?


CO , / //SAP CO (FI) (IMG)

ABAP/4 () (RT) (RW) (TR) (BB)


(RE)

ABAP/4 COST CENTERPLANNING REPORT COST CENTERACTUAL/PLAN/VARIATION MASTER DATA REPORT - COST CENTER

SAP

/


/ / "+" "-"

/

/ /

/

SAP


ABAP/4 ABAP/4


SAP

/


/ ,


"KBT", "X"

"RW" "", "RW"( ( ) ( )

IMG IMG


CO

SAP

SAP

FISL FISL


CCA CCA

CCA .

AREA: COST CENTERS,

FI

COST CENTERS: Projection FI


SAP


C-0690DH31055

/

...

...

12 3


/

(

)

( ) .

( ) (

/)

1SDSTARAL ).


( ) ( )

( )

( )



C-0691DH14065

/

:

X /

... ...

FI FI


SAP

SAP


0 1 SAP 2 PC PC 3 SAP 4Microsoft Excel 5EIS

0

1

SAP P

- - - -


- - - - /

//

4110 4210 X

4110 4210 X


41104210

4310 X 4310

FI


/ 1 13

(*)

/

1 99 1 - 1 1


1

3

4

2

200 210

400 410 500 510

200 510

3 4 200

510 3 4 200 510 1 4


/

. 0001 0003 1991 1992 ..... ...... ...... . . .

1 2 3 4 5 6 0001 0002 0003 0001 0002 0003 1991 1991 1991 1992 1992 1992

6 6 FI-SL


/

SAP , , ,

SAP


SAP



1

3

4

2

200 210

400 410 500 510

/

/ x " " 1 " " x 8 " " " "

5

/


/ / ///

12 3

+


12 3

SAP

1. 2. 3. Excel Excel

DAT: ASCII ASC: ASCII (=) BIN: DBF: DBASE IBM: IBMASCII WK1:

: C:\EXCEL\EXCEL


: '&&'

DAT

12 3

P C O SAP B SAP U X X.400 R SAPSAP A

12 3 /

/


12 3

FISL

12 3 /

12 3 /

FISL


12 3 ///

///


12 3

/SAP FISL

12 3

Cost ENTER:ACTAL/PLAN/ VARIAME

/// FISL


1

3

4

2

200 210

400 410 500 510

SAP SAP 200210

12 3

0

12 3


12 3

- - -

SAP

//


12 3

12 3

- - ( 3 103) - - (= )


12 3

FI-SL


6 FI-SL

, () 3 3 15 ( ) 2 0 4


/ /

- - - -

- -

-

-

- - -

- - -

-

-

...

SAP

- -

-

-

C-0694DH31055

SAP (CCA) CCA


1VK CCA 1GK CCA1VK

1AB 1RU

//// //

/ CCA/


//// /CCA / / / // //CCA //

/ CCA/

/CCA


// / // CCA//

// / CCA/


1VK (1SBU) CCA / /


/ /

CCA CCA12

/ CCA

/ CCA


/ CCA

CCA SAP ABAP/4 . 1: 2: 3: 4: 5: 6: 8:

/


/(Fix + Vbl./Vbl. price)

/

CCA ABAP/4


CO CCA


// IMG



C-0689DH31055

//

/

/

/

/

(1,2,3)

g

CCA


/ /

CCA

12 3

SAP ///

// - - - -


/ /

IMG

IMG

12 3

S01000 BAB-GKR


/// S01000 BAB-GKR - - - /

4210 4320 400000 415000 / 1000 10000

42104320400000415000 $1000 $10,000

12 3

/

/ ,

SAP


/ / SAP

12 3

(FI) CO FI FI FI CCA CO

CO FI FI COCOCO

12 3


4110 4230 400000 430000 CO 1000 20000

41104230400000430000 $1,000 $20,000

40000 400000

12 3

13


12 3


/

/

SAP 1, 2, 3

CO

SAP

12 3


12 3

/

/

13.06.1992 DM 0 1

02.07.1992 DM -5000 1

03.07.1992 ATS -15000 1

11.02.1993 DEM -2000 1


CCA COCO FI CO

SAP .

CO CO COCO


CO

...

...

...

. ..

/

...

...

.....

..

CO

CO

C-0688DH30055

CO


CO FI

-

-

FI

- CO

SAPCOFI

- CO CO CO

- CO COCO


- CO

.

/ SAP DCTA

IMGCO

-

-

.

CO


:


: CO , , (FI) SAPFI ) //

SAP


/ // , - SAP

SAP


C-0692DH31055

:

/ /

- -

1.

2.

3.

1.2.

3.

::

12 3

SAP


12 3

- (

) - -

12 3

:

/

SAP


( )

12 3

- - - () - -


-

SAP "E" "", "S" "" "T" "


1. 2. 3. 4.


C-0693DH14065

::

/ /

s:Actual/Budgeted/Variance: Select

Output Parameters

:/ /

Cost ElemenActual/Budgeted/Variance: Select

:n Sets

:Control Parameter

Output Parameters

)1AIQ02S C

0 1

ABAP )1AIQ02S

01 E

...

1. 2.

1. 2.


12 3


"C" "A" "B"

- -

(ABAP/4 )

ABAP/4

-


-

- /

-

-

-

1. J1CS100S C a) b) c) d)


MILLER ABAP J1CS100S SEL1 E e) f) g) h) i)

2. a) J1CS100S C b) c) MILLER ABAP ABAP J1CS100S SEL2 d) e) (J1CS100S)

12 3


-

- - - -

- - - - - - -

12 3

,

Documents

SAP+Cost Management