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AcceleratedSAP - Business Blueprint
Financial Overview
Lam Research currently operates on a variety of financial systems merged at period-end to support external and
management reporting requirements. The processes include both manual and automated activities. The sources of
information are varied and non-integrated, thus requiring manual intervention and reconciliation to control totals
in the preparation of financial results. When the financial community has a firm knowledge that results are whole,
only then may they focus attention on the analysis of the result rather than in the preparation of those results. This
is the paradigm shift which SAP enables.
Business functions in the SAP Phase II implementation initiative include administration and management of the
general ledger (G/L) and the Company-wide financial consolidation process within SAP’s “FI” module. The SAP
G/L and Consol functions will replace the functionality of legacy systems enhancing the reporting and tracking
aspects of all related G/L and Consol activities.
To the extent that best practices are already incorporated in the SAP FI module, Lam will generally be
implementing the standard suite of G/L and Consol tools. Operationally, SAP applications will be far superior to
what is currently available. For instance, the integrated nature of SAP allows immediate posting of all
intercompany transactions resulting in balances between subsidiaries always remaining in balance. Additionally,
reporting from the FI module is far superior to what is currently available. Time consuming investigations of data
flow problems through dis-aggregated information and ad hoc routines will be replaced by basic SAP queries.
3
AcceleratedSAP - Business Blueprint
document number. All transactions are stamped with a date, time, and user who entered the
transaction.
• The integrated nature of SAP’s financial applications will result in a reduction of reconciliation
processing. Closing and reporting from one central system will result in a shift of duty and
responsibility for the financial community at Lam from compiler/consolidator/reconciler to
business/financial analyst with the responsibility for monitoring, controlling, and reporting results.
Key Assumptions:
• Specific key resources are assigned full time to work in this process and are empowered to make
decisions.
• Business personnel take responsibility of the activities that belong to them, and participate actively on the
project.
• Legacy systems resources are assigned to work on interfaces and conversions.
• Development computer hardware environment is set up and ready after business blueprint workshops are
finished.
Key Benefits
• Information needed for decision making will be stored in one system only. As of this moment, several
systems contain necessary operational and reporting data (ASK, Excel, Sun Systems, Essbase, etc.).
• SAP system is year 2000 compliant.
• Business processes will be improved, according to Lam’s strategic vision.
• SAP FI system will have a much better audit trail, which will in turn simplify research and period-end
reconciliation.
• Close time will be significantly reduced.
• The General Accounting department will be enabled to become pro-active problem solvers and decision
making drivers.
• International sites must truly act in concert with a centralized close process.
Key Risk
• With the high degree of visibility between legal entities, the open system will require sound business
policies to be in place to control intercompany charges and aid disputes.
4
• Document Flows
G e n e ra l L e d g e r A c c o u n t M a in te n a n c e
E nd
1 3 .2 . 4 9
N e e d fo r N e w
A c c o u n t E x is t s
N o
F I A c c o u n t M a in t e n a n c e F I F i n a n c ia l s
R e q u e s t fo r N e w
A c c o u n t C re a te d S y s t e m V a lid a t e s A ccount
A ccount R equest S y s t e m V a lid a t e s
in L a m C O A . A c c o u n t C o p ie d to A c c o u n t a p p e a rs N e e d s to b e A d d e d
C o m p le te d A p p ro v e d P ro p e r # S c h e m a E n t ity S p e c ific
(C o p y w it h A p p ro p ria te L e g a l o n F I F i n a n c ia ls to F in a n c i a ls ?
1 3 .2 .4 2 1 3 .2 .4 3 1 3 .2 .4 5 D a ta E n te re d
R e fe re n c e to E n t it i e s 1 3 .2 .4 7 1 3 .2 . 4 8
1 3 .2 .4 6
E x i s t in g S e t t in g s ) 1 3 .2 .4 5
1 3 .2 .4 4
Yes
A d d t o F i n a n c ia l
S ta t e m e n t
C O M a in t e n a n c e V e r s io n s 1 3 .2 . 5 0
R e v e n u e /C o s t A c c o u n t re q u ire d
E le m e n t R e q u ire d ? Yes V a lid a t e E le m e n t in C C A /P C A R e p o r ts ? Yes A d d to C C A /P C A
C opy A ccount E n t e r C O s p e c if i c
1 3 .2 .5 1 A p p e a rs o n C O 1 3 .2 .5 6 R e p o rts
fro m F I 1 3 .2 .5 2 d a ta 1 3 .2 .5 3
R e p o rts 1 3 .2 .5 5 1 3 .2 .5 8
N o No
E nd
E nd
1 3 .2 .5 7
1 3 .2 .5 4
C o n s o l id a t e d F S A c c o u n t R e q u ir e d
V a lid a te F S It e m End
it e m r e q u ir e d ? Yes C opy Account i n F in a n c i a l s ? Yes A d d to
A p p e a rs o n 1 3 .2 . 6 5
1 3 .2 .5 9 fro m F I 1 3 .2 .6 3 C o n s o lid a t e d
C o n s o lid a te d
1 3 .2 .6 1 R e p o rts 1 3 .2 .6 4
R e p o rts 1 3 . 2 .6 2
No
N o
E nd
End
1 3 .2 .6 0
P re -C lo s e C o lle c t a n d P ro c e s s D a ta
O n g o in g p r o c e s s in g t o t h e e n d o f a fis c a l p e r io d
M M SD SM
1 3 .3 .3 5 1 3 .4 .3 8 1 3 .5 .6 0 1 3 .1 2 .1 1
A ll I n v e n t o r y A ll S a le s A l l S a le s
A ll I n v o i c i n g , A ll C a s h A ll A s s e t S a l./W a g e s
M o v e m e n ts , O rd e rs , O rd e rs ,
C ash D is t r i b u t i o n s , T ra n s fe rs , A c t u a ls &
S h ip m e n t s , R e v e n u e /C O S , R e v e n u e /C O S ,
A p p lic a t io n s E xpenses R e t ir e m e n t s A c c ru a l
R e c e ip t s R e s e rv e s R e s e rv e s
1 3 .2 .4 1 3 .2 .5 1 3 .2 .6 1 3 .2 .7
1 3 .2 .1 1 3 .2 .2 1 3 .2 .3
G L
O n g o in g
A u t o R e c u r r in g A u t o m a tic I n t e g r a t e d
R e v ie w A u t o J E s V a li d a t i o n
J E s a n d A c c ru a l P o s t in g s
to C re a te , C h a n g e , o f P o s t in g s
R e v e r s a ls 1 3 .2 .1 0
o r D e le t e 1 3 .2 .1 1
1 3 .2 .8
1 3 .2 .9
G e n e r a l L e d g e r D e t a il e d
T r a n s a c t io n s
1 3 .2 .1 2
P o s s ib le b a c k - u p
d o c u m e n ta tio n P o s t E n t r ie s
1 3 .2 .1 3 1 3 .2 .1 4
J o u rn a l
E n try
N eeded?
1 3 .1 5 .2 2 A ll O t h e r
P e rio d ic In te rfa c e d
S e t tle m e n t s T ra n s a c tio n s
1 3 .2 .1 7 1 3 .2 .1 8
R e v ie w V a lid a te a n d R e c o n c ile
D a y O n e C lo s e
1 2 :0 1
AM
D ay
O ne
P r e lim in a r y R e v ie w ,
R e c o n c ile & A d ju s t /
R e -p o s t C o m p le t e S e c o n d
C o m p le t e F ir s t S e t o f 1 3 .2 .2 1 S e t o f P e rio d ic
F re e z e C o m p a n y
P e r io d ic P o s t in g s P o s tin g s
U p d a te C u rre n c y P o s t in g s
( D e p r , P / R A c c r u a l) ( A llo c a tio n s ,
T a b le 1 3 .2 .2 4
1 3 .2 .2 0 C o m p le te " R e g u la r " S e t tle m e n ts )
1 3 .2 .1 9
J o u rn a l E n trie s 1 3 .2 .2 3
1 3 .2 .2 2
No
P re p a re B a la n c e
R e m e a s u re m e n t a t S heet and P & L R e s u lts a s 1 3 .2 .2 8
F o r e ig n L e g a l E n t it y 1 3 .2 .2 6 E x p e c te d ? Y es C o n s o lid a te
1 3 .2 .2 5 1 3 .2 .2 7 1 3 .1 .1
C o n s o lid a te , R e v ie w a n d F in a liz e
D a y T w o C lo s e
1 3 .2 .2 8 C o n t r o lle r R e v ie w , In te rc o m p a n y
C u rre n c y
C lo s e d A d ju s t, E li m i n a t i o n A R & E l im in a t i o n o f I / C O
T ra n s la tio n
B ooks R e -p o s t A P , In v e s tm e n t in S a le s /C O S & T a x A c c ru a l E n try
1 3 .1 .2
1 3 .1 .1 1 3 .1 .3 S u b 1 3 .1 .4 P ro fit in In v e n to r y 1 3 .1 .6
1 3 .1 .5
In te rn a l F in a l P ro d u c e
C o n s o lid a te d M anagem ent F in a n c ia l s In te rfa c e to F a s t
R e v ie w & R e v ie w & F i n a l A d j u s t in g Tax
1 3 .1 .1 0
R e c o n c ilia t io n A d ju s tm e n t s E n t r ie s 1 3 .1 .1 1
1 3 .1 .7 1 3 .1 .8 1 3 .1 .9
Y e a r-E n d C lo s e P ro c e s se s in F I
Yes
A N e w Y e a r B e g in s
F is c a l Y e a r N ew Y ear
V a r ia n t f o r N e w C r e a t e F is c a l Y e a r P o s t in g P e r io d s C r e a t e G lo b a l
No No
Y e a r E x is t s ? V a r i a n t a n d a s s ig n E x is t & O p e n e d ? P o s t in g P e r io d s
1 3 .2 .2 9 to C o m p a n y C o d e 1 3 .2 .3 1 a n d O p e n fo r
1 3 .2 .3 0 P o s tin g 1 3 .2 .3 2
Yes
C lo s e A /R C lo s e A /P C lo s e F A C lo s e G / L C l o s e C o n s o l id a t io n s
C h a n g e F is c a l
C a rry F o rw a rd o f C a rry F o rw a rd o f Y e a r ( n o e a r lie r C a rr y F o rw a rd G /L C a rry F o rw a r d F S
Y e a r- E n d C lo s e
A / R B a la n c e s A /P B a la n c e s th a n la s t m o n t h o f B a la n c e s Ite m B a la n c e s
1 3 .2 .4 1
1 3 .2 .3 3 1 3 .2 .3 4 p r e v io u s y e a r ) 1 3 .2 .3 6 1 3 .2 .3 7
1 3 .2 .3 5
F A P o s t in g s C lo s e F A
c o m p le t e f o r C a rry F o r w a rd
Yes
p re v io u s y e a r? B a la n c e s
1 3 .2 .3 8 1 3 .2 .4 0
No
C o m p le t e A s s e t
P r o c e s s in g
1 3 .2 .3 9
• Legal Entity Structure
L a m C o n s o lid a te d
L a m F re m o n t F o r e ig n S a le s C o r p o r a tio n
L a m S c o tla n d L td . L a m J a p a n L td .
(N o r th A m e r ic a ) (F S C )
C C 2000 C C 3000
C C 1000 C C 1100
L a m F ra n c e S A R L L a m T a iw a n L td .
C C 2100 C C 3100
L a m G e rm a n y G m b H L a m K o re a
C C 2200 C C 3200
L a m N e t h e r la n d s B .V . L a m S in g a p o r e P T E , L td .
C C 2300 C C 3300
L a m Ita ly S R L
C C 2400
L a m Is r a e l
C C 2400
• QADB/CI Template
Chart of Accounts
Master data
G/L account master record processing
1. Requirements/Expectations
Lam requires a chart that will meet our needs and minimize configuration time.
One Lam COA will be created for all legal entities.
The Lam chart may be enhanced per specific legal requirements for each legal entity.
The chart will be centrally maintained.
The chart will be designed to minimize the impact of additions and changes throughout the
system.
Text on the functionality of an account should appear on each individual account.
What types of daily, weekly, periodic, and ad hoc transaction reports do you need for general ledger?
One report for each subsidiary ledger (AP, AM, AR, MM...) weekly or on request, this includes inventory reports
on quantity and fully absorbed overhead values.
4: Describe how the account number is set up (for example: department, natural account)
See complete draft of Chart of Accounts in the "Requirements" folder within the Finance directory on the
NextGen server.
7: What procedure do you use when you need to create new account numbers?
Chart of Accounts will be maintained centrally - one point affects all down-stream systems and entities. All
requests for new or updated accounts will go through this central group. This group to reside most likely in
General Accounting Fremont.
8: Can you define groups of general ledger accounts that require similar information in the master record?
Yes
9: How many retained earnings accounts do you maintain per company code?
One primary current year retained earnings account. Other equity accounts include; share capital/common stock,
retained earnings prior year, and possibly CTA.
10: For which general ledger accounts do you wish to retain line item detail?
Most accounts except; reconciliation accounts, sales revenue accounts, material stock accounts, and tax accounts.
11: Which accounts do you wish to have open item managed (for example: bank accounts)?
Bank clearing accounts, goods/invoice received clearing accounts, material in-transit, and any other accounts
where it's important to see the balance of an account represented by the items displayed.
12: Which accounts do you wish to maintain in foreign currency (for example: bank accounts)?
Some operating accounts within foreign entities will be maintained primarily in their local currency. Non-USD
accounts can basically exist throughout the balance sheet and P&L depending upon the legal entity and use of the
account. The answer to this question of course will depend upon resolution of the local functional currency issue.
Planning
G/L planning
Business Process Questions
1: What is the planning (budgeting) that you maintain in your General Ledger?
Currently, no budget data is kept in the general ledger, although account hierarchy for P&L is the same.
Requirement is to merge actual and budgeting data together in either a data warehouse environment, the SAP
general ledger, or a third party forecasting tool.
3: How do you distribute planned amounts to individual planning periods (for example: equal distribution
among periods, seasonal distribution)?
Equal distribution among periods, or based upon relative actual number of days in a given period.
Posting to G/L
G/L account posting
1. Requirements/Expectations
Lam requires various forms of entry into the G/L.
Lam wants to reduce the time and effort required to post, validate and close the G/L.
Lam expects control over and the proper use of G/L accounts.
Settings are also made on each G/L account to ensure all necessary information is captured on transactions
"hitting" the accounts where this information is shared/used in other modules (CO for example).
Since transactions are instantaneously posted to FI, Validations of the postings can occur throughout the month.
Because of the set-up of "Reconciliation Accounts" - A/P, A/R, F/A are always reconciled and
can be validated quickly.
Account Assignment & Field Status are configuration steps that will enable the integrated
processes.
2: How does your current system assign document numbers (internally, externally)?
Internally
5: Describe any special requirements to posting to particular general ledger accounts (for example:
expense accounts require an associated cost center).
Expense entries definitely require a cost center. Other account requirements will be reviewed in detail during
realization, but there are no major blueprint issues at this point.
6: Is there certain information that you wish to be able to display when you view journal entries online?
Debit/credit accounts, cost centers, amounts, and descriptions of each line, journal entry number, plant code,
company code, period posting to, page number.
Closing operations
Period-end closing
Period Closing
1. Requirements/Expectations
The ultimate goal in Lam's utilization of SAP's General Ledger module will be to reach a two day Close
completion. So it follows that Lam's requirements of SAP's G/L module include:
- System processing time must be kept to a minimum just before and during the two day close cycle.
- Modules outside the G/L must integrate and automatically post to the G/L efficiently and in-balance not only
during the period-end cycle, but also when possible DURING the period using pre-determined schedules in order
to minimize the impact to processes near the end of the period and during Close.
- Reconciliations and adjustments must be made DURING the period when possible, minimizing the impact to the
Close. This includes inventory reconciliation, internal order settlements, reserve calculations, depreciation
expense, allocations and any other process that has potential to complete work before the Close.
- Worldwide control of all legal entities that effect a coordinated, centralized approach to managing postings and
closings of sub-ledgers and final books. SAP G/L management and control of entities' books must consider time
specific requirements, i.e. Japan will close at a very different time than Fremont yet some controls upon Japan are
managed in Fremont.
• - All subsidiaries will operate from the same Chart of Accounts (see Chart of Accounts
maintenance).
It is expected that virtually all modules within SAP have input into Period-end Closing with
regard to financial result information. Lam expects these interfaces to be extremely well
integrated and automated as advertised. Please see the aforementioned flow diagrams and Gantt
chart for details on the expected inputs from all sub-systems.
The Realization Phase of the project should detail out the specific process changes that allow
Lam to take advantage of real-time data. For example, intercompany receivables and payables
are recorded as they occur and may be analyzed throughout the month/quarter resulting in much
more time to verify postings before Close.
- Vertex tax package for calculating tax books, plus foreign requirements of this package
- Travel Spending package (Necho) and foreign requirements of this module
- Third party software for Forecasting/Budgeting
Decision discussions relating to the above are in progress and expected to be resolved shortly.
Only certain accounts are remeasured and this flag will be set on the G/L master record.
1: Describe your foreign currency revaluation process and which valuation methods and exchange rate
types you use?
Remeaurement of specific accounts at legal entity level.
Group consolidation translation at USD
All translations use same rate method as of same date. (Rate as of 12:01AM Day 1)
2: How do you currently maintain your exchange rates? Are they manually entered or uploaded from a
service?
Lam plans to manually update currencies.
1: How do you currently maintain your exchange rates? Are they manually entered or uploaded from a
service?
Lam plans to manually update currencies.
2: Describe your foreign currency revaluation process and which valuation methods and exchange rate
types you use?
Run currency valuation based on rate on last day of month, that rate is also the new rate for the next month until
the last day when it is updated again and valuations are run for that month.
Periodic reporting
1: Which internal and external evaluations belong to month-end closing? Please provide a sample of all
evaluations.
Reconciliation of Accounts - A/R, A/P, F/A, Inventory and other key accounts such as cash bank accounts.
2: Do you want to report daily or weekly balances? (If yes, you will need to use Special Ledger.)
No
3: How do you specifically handle reporting for taxes on sales and purchases?
By tax jurisdiction. In Europe, VAT return has to be provided on a monthly basis; comprehensive quarterly
reports might also be requested.
4: Do you create inventory lists using the SAP R/3 System, or using a non-SAP system?
Will use SAP system functionality.
1: What is your procedure for reporting goods receipts without invoice and invoices without goods
receipts separately in your balance sheet?
GR/IR account is GR without invoice receipt only.
IR without IR is a manual periodic accrual.
1: For which customers/vendors do you calculate interest on balances? Please give a brief description.
Customer by Customer decision, pre-agreed in sale. No regular interest charges. For consignment stock, we are
required to charge interest on holding the inventory.
2: For which G/L accounts do you calculate interest on balances? Please give a brief description.
There is a note payable that resides on Lam Japan’s books that we calculate and record interest.
Year-end closing
1. Requirements/Expectations
Lam requires a clearly define process for closing a year and opening a new year.
Lam expects a smooth transition from year to year processing with no time delays.
Consolidations
The balances in the consolidations module must be rolled forward to the current year once
the
final consolidation for the prior year has occurred.
1: Do you run the year-end closing process in asset accounting separate from general ledger?
Asset accounting is integral to and a subset of the general ledger close.
3: Which operations are part of the year-end closing? E.g. Correction of depreciation, revaluation...
Same as quarterly close when ALL accounts are verified to be accurately representing the period's ending balance.
Goods in-transit to foreign entities are taken back by Corporate due to insurance rate calculation.
Commission accruals are brought up to date at year end from the one month lag calculation made during the year.
How long do you want to keep the documents online in the database? Please specify by type of
transaction.
Archiving policy to be determined. In Europe, financials must be kept in archive up to ten years.
Archiving
Please refer to Master data handling (Quality Management)->Archiving (quality management)
for more detailed information.
Consolidation
Master data
Creation of consolidation guideline
1. Requirements/Expectations
Lam must consolidate the results of its operations globally.
Lam requires a single group consolidation for legal reporting, however a possible regional "step" consolidation
(Europe, Asia, US) may need to be performed for management reporting purposes.
Lam will update the consolidation module automatically from FI (system performance permitting).
The consolidation module will use the "Lam" chart of accounts and Financial Statement Version subtotals as a
basis for its Financial Statement Items (FSI).
Additional FSI's will be created as required for reporting purposes.
Lam maintains a group currency of USD, and consolidations will be maintained in such.
Lam will perform various consolidating and eliminating entries.
This will need to be maintained in USD and the valuations calculated based on USD.
Various reports can be built in a short amount of time by copying the structures of the
predefined reports column and row layout structures.
4: Does the effect of the transactions between the companies need to be eliminated when these
companies are combined?
Yes
I/CO Sales, COS, Profit in Inventory, Assets
5: List all legal entities that will be included in the consolidation process.
See Company Code List
8: How will data enter the consolidation database for each of these companies?
Auto update from FI, system performance permitting, otherwise in periodic loads.
9: Have you determined the structure of reporting on accounts for the consolidated entity? This will help
in determining the number of totals financial statement items that are needed.
Will be a copy of the FI GL account structure and FSV items.
Additional accounts for consolidating accounts as determined.
10: What are the posting attributes for each of the financial statement items that will be created? This will
determine the validation that will be done on each FSI that is posted to by the
consolidation system (trading partner, transaction type currency, etc.).
I/CO transactions are coded with trading partner identification.
Transaction type currencies will be the same as the FI transactions.
All consolidating transactions will be in USD group currency.
Company acquisition
1: Within your consolidation, do you need to convert your accounts to a different Chart of Accounts?
Not really. Additional accounts, sets and formatting are needed to assist consolidations.
The French COA will need to be converted once a year.
Company split
1: What types of validations need to be performed on the data at the original currency level?
Validation of balanced financials from FI.
Necessary currency translations performed.
2: What types of validations need to be performed on the data at the translated currency level?
Intercompanies balance.
Eliminations have been performed.
2: Do you want drilldown capability in reports from the consolidation database to the original entry?
Yes
4: Do you want to impact your Special Purpose Ledger with entries from non SAP systems (similar to
direct data entry, but as an interface.)
No, all data will come from SAP same client unless we do not have a big bang implementation.
Currency translation
Central currency conversion
Business Process Questions
2: What is the translation method that this company uses (Temporal or Current Rate)?
Current rate updated at 12:01 AM of day 1 of close.
Postings
Standardizing entries
Business Process Questions
1: Will there be a need to enter transactions directly into the Consolidation database without impacting the
balances in any of the SAP applications?
Yes
These will be consolidating entries only.
2: What strategy will be used to make adjustments in consolidated results if the other SAP financial
applications are closed for the period?
In the case where an FI document needed to be posted, Lam will re-post to FI and rerun the consolidation
procedure if required.
Only foreign currency entries, I/CO entries in FI would force a re-consolidating.
Tax entry to Lam US would not effect consolidation process.
Intercompany Eliminations
Intercompany balance declaration
I/CO payables and Receivables Trade - based on I/CO Sales and COS
I/CO payables and Receivables non-trade based on I/CO charges
2: Identify the accounts that will be involved in each of these inter-company postings.
I/CO AP & AR Trade
I/CO AP & AR - Other
I/CO Sales Revenue & COS
Inventory (or Inventory in Transit)
Various Expense Accounts
• - End -