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6. Posting Examples
© SAP AG
Strategic Enterprise Control
E
Division A
USA
F J
?
MEX
Division B
Corporate Executive
Board
BRA
Group
CoCd 1 CoCd 2 CoCd 3 CoCd 4
Profit center 1
Profit center 2
© SAP AG
Definition of a Transfer Price
© SAP AG
Transfer Prices in the R/3 System
Controlling area
CO
Profit center
PCA
Company code
FI
© SAP AG
Parallel Valuation Approaches
Cost center
Raw Finished
Semifin. Distribution
material product
material center Sales
order
Production Production
order order
© SAP AG
Parallel Valuation Approaches
Cost center
Raw Semifin. Finished Distribution
material material product center
Sales
order
Production Production
order order
© SAP AG
Course Overview Diagram II
6. Posting Examples
© SAP AG
Quantity and Value Flow
PCA
A
L
U
Overhead costs
CO-
CO-
FI OM CO-
CO-
E PA
F
L
O
Direct costs
CO-
CO-
PC
W
Process
and Purchase Production Transfer Sale
data
© SAP AG
The Concept of Parallel Value Flows
PCA
Overhead costs
CO-
CO-
E
PA
OM
L
F G
P
L
O
Direct costs
CO-
CO-
W
L PC
G
P
Stock
L
Process G
and P
data
Material Ledger
© SAP AG
Currency and Valuation Profile
Valuation
10
Leg.
Legal
0 30
Grp
Group
1
30
PrCtr 2 PrCtr.
10 30 Currency type
Group currency
© SAP AG
Activating the C & V Profile
Controlling
C&V
Cur.. Profile
CO- Leg.
OM
Activate
Cur.
Grp Cur.
CO- Leg.
PC
Cur.
PrCtr Cur.
Grp
Cur.
PrCtr
Material
Cur. Cur. Cur.
Ledger Grp PrCtr
Leg.
© SAP AG
Scenarios
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Example I - Group Valuation
Material Ledger
Cur. Cur.
Grp Leg.
© SAP AG
Example II - PCA Valuation
Material Ledger
Cur. Cur.
PrCtr Leg.
© SAP AG
Summary I
© SAP AG
Summary II
© SAP AG
Summary III
© SAP AG
Course Overview Diagram III
6. Posting Examples
© SAP AG
Transfer Prices Between Profit Centers
TP
TP
TP
TP
TP
© SAP AG
Valuation Approaches in PCA
© SAP AG
Transfer Prices in PCA
Transferpreis
150price
Transfer
Profit center 1 150 Profit center 2
PCA
Production
Material order
120
© SAP AG
Transfer Prices in PCA
Production
Material order
120
© SAP AG
Flexible Transfer Pricing
© SAP AG
Customizing for Transfer Pricing
Access seq.
Transfer price
Condition
tables
© SAP AG
Customizing for Transfer Pricing
Pricing procedure
Step Condition type From To Cond.formula
10 TP01
20 TPB1 100
30 TP02 20 20
SEMI1
HALB1 SEMI2
HALB2 SEMI3
HALB3
MDC
MEK 1000 MGK
MOH800,-
800 MEK
MDC1400,-
1400 MGK
MOH500,-
500 MDC
MEK 1800,
1800 - MGK
MOH 500,
500
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Planning - Valuation with Transfer Prices
PrCtr: X100
Plan version: 001
Year: 1999
© SAP AG
Summary I
© SAP AG
Summary II
© SAP AG
Course Overview Diagram IV
6. Posting Examples
© SAP AG
Parallel Valuation Approaches in FI
FI
General Ledger
Currency and
Document
Valuation Profile
Valuation Currency type Legal
© SAP AG
Parallel Valuation Approaches in FI-AA
IM AA
Settle
to asset
© SAP AG
Parallel Valuation Approaches in CO
CO
Actual version 002 CO data
CO area currency
Object currency
Transaction currency
© SAP AG
Additional Actual Versions in CO
PrCtr 1 PrCtr 2
Material Overhead
© SAP AG
Transfer Prices in CO-PA
Profitability report:
PrCtr1
center
Profit
Internal revenues
t
- Variable COS
d uc
_____________________
P ro
Contribution margin I
- Fixed COS
_____________________ Company code
Contribution margin II Company code 1 Company code 2
- Overhead PrCtr1 PrCtr2 PrCtr3
© SAP AG
Material Inventories
Material Costing
Inventory Management
© SAP AG
Product Cost Planning
CO-
CO-
PC
Controlling area
Material Activity Overhead Profit St.price
© SAP AG
Reporting - Group Costing
© SAP AG
Group Costing
POHB FOHB POHB FOHB POHB FOHB POHB FOHB POH FOH
PB POHC FOHC
PB PB
DCC
PA
DC = Direct Costs
POH = Proportional Overhead
POHC FOHC POHC FOHC PB P
FOH = Fixed Overhead
P = Profit (Revenue ./. Full Costs)
Index A, B, C = Company A, B, C
PC PC PC
© SAP AG
Example: Value-Added Chain I
GROUP
CoCd BX03, Plant WX09 CoCd BX02, Plant WX03
FINISH PrCtr X400
Stock transfer
RAW 1 RAW 1
Sale: 300DM
PrCtr transfer: 240 DM
S56_100-400 SEMI Material Activity Overhead Profit PrCtr Profit CoCd Price M L
SEMI Material Activity Overhead Profit PrCtr Profit CoCd Price M L (L) DEM 450,00 200,00 44,00 694,00
800 DM (G) DEM 350,00 200,00 44,00 90,00 100,00 594,00
(L) US$ 400,00 400,00
(G) DEM 350,00 200,00 44,00 206,00 206,00 594,00 (P) DEM 440,00 200,00 44,00 684,00
800 DM
(P) DEM 800,00 800,00 S56_100-431
S56_100-431 RAW 1 Material Activity Overhead Profit PrCtr Profit CoCd Price M L
(L) DEM 300,00 300,00
RAW 1 Material Activity Overhead Profit PrCtr Profit CoCd Price M L (G) DEM 200,00 40,00 100,00 200,00
(L) US$ 100,00 100,00 300 DM
(P) DEM 240,00 240,00
(G) DEM 200,00 200,00
(P) DEM 200,00 200,00
240 DM
200 DM
PrCtr X400 S56_100-120
RAW 2 Material Activity Overhead Profit PrCtr Profit CoCd Price M L
(L) DEM 150,00 150,00
(G) DEM 150,00 150,00
(P) DEM 150,00 150,00
PrCtr X300
Legal sale price
Markup: 20% on material
Profit center transfer price
© SAP AG
Purchasing and Sales
Company A Company B
Goods receipt
Invoice issue
Invoice receipt
IDOC
PrCtr1 PrCtr 2
100
L 70 120
L 100
G 70 G 70
P 75 P 120
© SAP AG
Pricing in SD
© SAP AG
Pricing in SD
PCVP Costs
Type h, statistical
z Type h reads the material ledger price in the profit center valuation
© SAP AG
Posting Example
FI Goods receipt
Goods issue
Stock GR/IR
Goods usage Stock L 80 L 80
L 50 L 50 G 40 G 40
G 40 G 40
Invoice receipt
Billing document GR/IR
Receivables Revenues L 80
L 150 L 130 G 40
G 150 G 40 Input tax Vendor
L 20 L 150
IC profit acct Sales tax G 20 G 150
L L 20
IC profit acct Price diff.
G 90 G 20
L L 50
G 90 G
L - Legal
G - Group
© SAP AG
Account Categories
FI
Accounts with parallel valuation
Revenues Stock Usage Price diff.
L 130 L 50 L 50 L 50
G 40 G 40 G 40 G
GR/IR Change in stk Expense
L 80 130 L 50 L 50
G 75 40 G 40 G 40
Accounts without parallel valuation
Receivables Input tax Sales tax Vendor
L 130 L 20 L 20 L 150
G 130 G 20 G 20 G 150
Clearing accounts
VAC
L 150
G 150
© SAP AG
Summary I
© SAP AG
Summary II
© SAP AG
Restrictions I
© SAP AG
Restrictions II
© SAP AG
Course Overview Diagram VI
6. Posting Examples
© SAP AG
Scenarios
© SAP AG
Conventions for Representing Postings
PCA
Additional
posting lines in
V Int. change in stock Profit Center
A Accounting
L
U
E FI Postings in FI CO-
CO- CO-
CO-
PA
OM
L = Legal Update
F G = Group in
P = PrCtr CO-
CO- CO
L Account
PC
O
W
Process
and Process
data
© SAP AG
Example of a Posting in Release 3.0
PCA
Consumption
L 60
V
A
L
U CO-
CO-
FI
E
CO-
CO-
OM PA
F Consumption
CO-
CO-
L L 60 PC
Consumption
O Stock L 60
W L 60
O
L 600
G 600
W P 600
PCA
V Change WIP
A P 750
L CO-
CO-
U CO-
CO-
OM
PA
L Change WIP
L 700
G 680
O L 700 P 750
W G 680
P 750
PCA
V Factory output
P 600,-
Costs
A P 750
L
U
E FI
Stock CO-
CO- CO-
CO-
PA
OM CO-
CO-
L 500 PC
F G 400
P 600 Factory output Costs
L L 500 L 700
O Factory output
L 500
G 400 G 680
W G 400
P 600 P 750
P 600
Process Delivery
and to stock
data
© SAP AG
Stock Transfer Between Profit Centers
L P 100 P 100
U FI
E Stock CO-
CO- CO-
CO-
PA
OM
L 80
F G 40
L
P 90 CO-
CO-
PC
O Stock Price diff.
W L 50 L 30
40 30
G G
P 60 P 10
Process
and Plant1 Stock transfer Plant2
data PrCtr 1
PrCtr 2
© SAP AG
Primary Posting to a Cost Center
PCA
V
Expense
A
P 200
L
U
E FI CO-
CO- Expense
CO-
CO-
PA
Expense OM
L 200
L 200
F G 200
G 200
L
P 200
P 200
O Vendor CO-
CO-
PC
W L 200
200
G 200
200
P 200
200
© SAP AG
Course Overview Diagram I
© SAP AG
Course Overview Diagram I
3. Transfer Prices from the Viewpoint of PCA
Time: 1 hour / Exercise 30 min.
• TP between PrCtr
• Valuation approaches in PCAtion
• TP in PCA Example
• TP in PCA ( with accounts)
• Flex. TP-Def.
Demo1: Define Price Dependendies(Condtion Tables)
• Customizing TP (Buttom up)
Demo2: Show all parts(Access seq.,...)
• Customizing TP (Top down)
Demo3: S56_100-120 WX03 --> WX04
• Planning using Cost estimate
• Planning with TP
Demo4: IMG PCA-->Planning-->Goods move.
• Analysis of PrCtr in CO-PA
• Summary
Exercise Stock transfer within one company
© SAP AG
Course Overview Diagram I
4. Transfer Prices in the Various Applications
4.3 Controlling
© SAP AG
Course Overview Diagram I
4. Transfer Prices in the Various Applications
© SAP AG
Course Overview Diagram I
4. Transfer Prices in the Various Applications
© SAP AG
Course Overview Diagram I
4. Transfer Prices in the Various Applications
4.3 Controlling
Time
© SAP AG
Course Overview Diagram I
4. Transfer Prices in the Various Applications
© SAP AG
Course Overview Diagram I
4. Transfer Prices in the Various Applications
© SAP AG
Course Overview Diagram I
4. Transfer Prices in the Various Applications
© SAP AG
Course Overview Diagram I
4. Transfer Prices in the Various Applications
© SAP AG