SAP MANAGEMENT
ACCOUNTING/CONTROLLING
Dosen :
Remon Gunanta, [Link]., [Link]..
Tanggal Pengumpulan :
28 SEPTEMBER 2015
Nama
: Gema Muhamad
NPM
: 0113U482
Kelas
: U-1
FAKULTAS EKONOMI
UNIVERSITAS WIDYATAMA
Alamat: Jalan Cikutra No 204 Bandung Telepon: 022-7274010
Chapter 3
1. Secondary Cost Elements
Secondary cost elements are posted exclusively in CO, and are not contained on the FI General
Ledger. Secondary Cost elements are like factory Overheads, Administration Overheads, Power,
Diesel Oil, gas etc.. the cost element categories used are internal settlements (category 43),
order/project analysis (category 31), overhead rates (category 41), Assessments (category 42),
overhead rates (category 41) internal activity allocation (category 43), project related incoming
orders sales (category 50)
2. Cost Center
Cost Center Accounting (CO-OM-CCA) is often used in the first phase of implementation,
together with the main areas of Financial Accounting (General Ledger (FI-GL), Assets Payable
(FI-AP), Assets Receivable (FI-AR)) and Overhead Orders (CO-OM-OPA).
You can also implement Cost Center Accounting without Financial Accounting. Some settings,
however, such as chart of accounts, company code, must be made in Financial Accounting.
3. Activity Plan
To plan and allocate the activities, the system records quantities that are measured in activity
units. Activity quantities are valuated using a price (allocation price).
In Overhead Cost Controlling, costs based on the activity quantity of an activity type are posted
separately in fixed and variable portions. When you divide the activities of a cost center into
activity types, you should consider whether the costs can be allocated effectively to the activity
types.
The prices of the activity types of a cost center can be either entered manually, or calculated by
the system based on the costs allocated to the activities. Prices can be calculated either using plan
costs or actual costs.
4. Reporting Tools In Management Accounting
Management Accounting, other wise known, as Cost Accounting (in SAP Business One) is one
of the functionalities that can be leveraged in SAP Business One. Management Accounting is
important for not only SMBs, but also large corporations because it drives internal reporting.
Irrespective of the size of a company, the ability to be able to manage the internal flow or trend
of expenses and revenue is key to success. More level of details as to the performance of
individual business units can be seen and reviewed accordingly. The bottom line therefore is that,
internally
consumed
reports
are
used
for
critical
decision
making.
Management Accounting in SAP Business One is made possible by four major concepts namely:
Projects, Profit Centers, Budget and Purchase Accounts Posting System (PAPS).
Chapter 4
Management Accounting
Management accounting is a key element of management. In particular it involves the
identification, generation, presentation, interpretation and use of relevant information to help
managers run their organisations.
As such it involves the application of accounting and financial management to create, protect,
preserve and increase value for the stakeholders of the organisation concerned.
The managerial processes of planning, decision making and control
The main functions that management are involved with are planning, decision making and
control.
Planning
Planning involves establishing the objectives of an organisation and formulating relevant
strategies that can be used to achieve those objectives. In order to make plans, it helps to
know what has happened in the past so that decisions about what is achievable in the
future can be made. For example, if a manager is planning future sales volumes, he or she
needs to know what sales volumes have been in the past.
Planning can be either short-term (tactical planning) or long-term (strategic planning).
Decision making
Decision making involves considering information that has been provided and making an
informed decision.
In most situations, decision making involves making a choice between two or more
alternatives. Managers need reliable information to compare the different courses of
action available and understand what the consequences might be of choosing each of
them.
The first part of the decision-making process is planning, the second part is control.
Control
Information relating to the actual results of an organisation is reported to managers.
Managers use the information relating to actual results to take control measures and to reassess and amend their original budgets or plans.
Internally- sourced information, produced largely for control purposes, is called feedback.
The 'feedback loop' is demonstrated in the following illustration.
Illustration - The managerial processes of planning, decision making and control