汉得SAP 模块CO培训01 Training CO1

COtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDCourseUnitsUnit1:WhatisControlling?Unit2:OrganizationalStructureandTerminologyUnit3:BusinessViewsandCostingMethodsUnit4:FundamentalCOPlanningUnit5:ActualEventDrivenTransactionsUnit6:FundamentalPeriodicProcessingUnit7:AdvancedCOPlanningUnit8:AdvancedDailyProcessingUnit9:AdvancedPeriodicProcessingandAnalysisCOtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDUnit1:WhatisControlling?COtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDUnitObjectivesAtthecompletionofthisunit,youshouldbeableto:IdentifythedifferencesbetweenControllingandFinancialAccounting.DiscussthebenefitsofusingControllingtoanswercomplexbusinessquestions.ListspecificexamplesofbusinessquestionswhichcanbeeffectivelyaddressedbyControlling.IdentifytherelationshipsbetweenControllingandotherSAPR/3applicationareas.Identifythe6Controllingmodules.COtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDTopic1:WhyShouldaCompanyCareAboutCO?COtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDWhyshouldacompanycareaboutCO???Hasmydepartmentexceededitsoperatingbudgetyear-to-date?COtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDWhyshouldacompanycareaboutCO???Hasmydepartmentexceededitsoperatingbudgetyear-to-date???Whatwasthegrossprofitmarginonthenewproductlinelastmonth?COtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDWhyshouldacompanycareaboutCO???Hasmydepartmentexceededitsoperatingbudgetyear-to-date???Whatwasthegrossprofitmarginonthenewproductlinelastmonth???WhatarethetotaldirectcostsforPlant1thismonth?COtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDWhyshouldacompanycareaboutCO???Hasmydepartmentexceededitsoperatingbudgetyear-to-date???Whatwasthegrossprofitmarginonthenewproductlinelastmonth???WhatarethetotaldirectcostsforPlant1thismonth???Wereanyofmymarketingcostslastmonthnothighvalueadded?COtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDBusinessViewsinControllingResponsibilityOverhead/DirectCostStrategicProfitabilityCOtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDBusinessViewsHasmydepartmentexceededitsoperatingbudgetyear-to-date???Whatwasthegrossprofitmarginonthenewproductlinethismonth???WhatarethetotaldirectcostsforPlant1thismonth???Wereanyofmymarketingcostslastmonthnothighvalueadded???ResponsibilityProfitabilityStrategicOverhead/DirectCostCOtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDExternalandInternalAccountingInsuranceTaxauthoritiesStockholdersLegalauthoritiesBanksAuditorsJournalists,mediaFinancialanalystsAdmini-stratorsManagersOffices,employeesControllersExecutivemanagementCOtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDStandardsvs.FlexibilityAccountingreport......................................:::::::::::::::::::ExternalAccountingSTANDARDSSTANDARDSFLEXIBILITYBanksInternalAccountingInternalAccountingCOtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDGroupDiscussionWhataresomeexamplesofaccounting-relatedinformationthatyourcompanycollectsandreportsonforexternalentities?Whataresomeexamplesthatareprimarilyforinternaluse?COtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDTopic2:HowDoesCOFitintotheR/3BigPicture?COtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDSAPR/3SystemR/3SDMMPPQMPMHRFIAMPSWFISClient/ServerCOCOtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDSAPR/3IntegrationCOtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDSDModulesinR/3COtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDFITreasuryMMSDApplicationAreaInteractionHRPPCOtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDFIPPMMSDEventsandSimultaneousEffectHRMaterialissueCOTreasuryCOtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDSAPR/3SystemR/3SDMMPPQMPMHRFIAMPSWFISClient/ServerCOCOtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDTopic3:WhataretheToolsOfferedbyCO?COtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDTheCO“Toolbox”?COtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDTheCO“Toolbox”Iftheonlytoolyouhaveisahammer,everyproblemlookslikeanail!COtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDSelectingtheRightToolsOKCOtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDTheCO‘Toolbox’CostCentersProfitCentersProductCostingCOProfitabilityAnalysisActivityBasedCostingInternalOrdersCOtrainingHANDEnterpriseSolutions2001ZWILLINGJ.A.HENCKELSSHANGHAILTDCostCenterAccountingCOCOCostCenterAccountingisusedtoidentifythecoststhatareincurredbyanorganization.Costsaretrackedbyindividualareasoftheorganizationcalledcostcenters.Costcentershaveresponsibilityforcontrollingcosts.Costcenterscanplanfuturecoststohaveabasisforcomparisonwithactualcosts.Thisprovidesameansofmeasuringthecostcenter’sperformancein