Budgeting-OA-US-x-Europe-v2-三星集团SAP实施文档

ConcordCameraCorp.

Sub-ProcessWorkflow–(MS2)

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Sub-ProcessFlow(PlanningandAnalysisInitiating,Processing&RecordingTransactions)(tobeupdated)

Procedures

Controls(tobeupdated)

PlanningandAnalysis

Reports

Needlist

BusinessScenario

FinancialPlanningandAnalysis(“FPA”)staffcompilesannualbudgetfortheensuingyearbetweenAprilandJune.ThebudgetyearrunsfromJulytoJune.TheManagerofFPAwillprepareabudgetingtimelineplan,andeachDivisionalControllerorlocalFinanceDirectorwillprovideprocedurestoensurethateachcompanycomplieswiththedeadlines.

Keycomponentsofthebudgetare:

Salesplan

Costofsales

Operatingexpensesandcapitalizedexpenditures

BudgetdataforeachcompanywillbegatheredwithExcelworkbooks,anduploadedtoSAPatCorporate..

Keycomponentsofthebudgetare:

Salesplan

Costofsales

Operatingexpensesandcapitalizedexpenditures

Tostarttheannualprocess,theManagerofFinancialPlanningandAnalysiswilldevelopaformalbudgetformatinExcelworkbookanddistributeitbye-mailtothefollowingstaff:

Headofaccountingforeachsubsidiary

Headexecutiveforeachsubsidiary

Headofsalesforeachsubsidiary

Treasurer

CorporateController

DirectorofAccountingOperations

HeadofproductioninCCHK

PlanninginSAP

Planningforprofitsegments(includingsalesandcostofsales)willbeenteredthroughmenupathControlling->ProfitabilityAnalysis->Planning.

PlanningforcostcenterswillbeenteredthroughmenupathControlling->CostCenterAccounting->Planning.

ExcelWorkbooksforCostCenterPlanning

ThebudgeteachyearwillbepreparedonExcelworkbooksforeachcompany.Onesheetineachworkbookwillbealistofallthecostcenterswithinthatcompany,withbudgetedamountsbymonth.TheManagerofFPAwillcopythesesheetstoamastersheetforuploading.AllcostcentersthatexistinSAPwillbeonthesheetevenifthebudgetamountiszero.ThissheetwillbeuploadedtoSAPintran.codeKP04,withplannerprofileZ001,“ConcordPlannerProfile(withIntegratedExcel).”(Notethatforgo-live,Z001isonlydesignedforonemonthofdata;othermonthswillbeaddedaftergo-live.)

TheExcelfileusedforuploadwillfollowanamingconvention—thenameofthefilemuststartwiththenameofthePlannerProfile.ConcordwilluseonePlannerProfile,namedZ001.Therefore,theExcelfilenamewillstartwithZ001.

TheExcelfileforuploadwilllistthefollowing:

Costcenters

Costelements

Fixedcostsandcurrency

Variablecostsandcurrency

TheExcelfilemustbeclosedinordertodotheupload.

[WilleliminationsbedoneinExcelorSAP?]

TalkaboutPAvsCO

TalkaboutPA

Keycomponentsofthebudgetare:

Salesplan

Costofsales

Operatingexpensesandcapitalizedexpenditures

SalesPlan–InGeneral

Eachsubsidiarypreparesasalesplanwithdetailedproductandcustomermixes.Thesalesplanise-mailedtotheManagerofFPAforapproval.

TheManagerofFPAaddsthedataandforwardstheconsolidatedtotalsaswellassubsidiary-by-subsidiaryplanstothefollowingstaff:

Treasurer

CorporateController

DirectorofAccountingOperations

HeadofproductioninCCHK

Therequiredfieldsintran.codeKEPMare:

[fillin]

SalesPlan–UploadProcess

CCGP=planninggroup

Typeofprofitanalysis=costingbased

Thereisaquestionaboutpopulatingsalesandcos…accdgtoCraigtheonlydatathattransfersfromSDisorderquantity,butAcctgfillsinsalesdollarsandcostofsales.

Fieldstopopulateare:(missingallowance)

SecuritysettingmustbemediumorlowtouploadExcel!!!

Fileextension“.TXT”mustbeincapletterswhenyouchangethenamein“maintainfiledescription”

Flexibleupload

CostofSales–InGeneral

TheheadofproductioninCCHKwillplanthematerialcostassociatedwiththebudgetedsales,ande-mailtheplannedcostsbacktothefollowingstaff:

ManagerofFPA

Treasurer

CorporateController

DirectorofAccountingOperations

[CS:Isamarkupdeterminedhere?Bywhom?]

TheManagerofFPAwillmatchthecorrespondingcostsagainsttheplannedsalesbyeachcompanyanddeterminethecostofsales.TheManagerofFPAwillthene-mailthebudgetasupdated(withapprovedsalesandcostofsales)totheoriginaldistributionlist.EachsubsidiarywillnowcompletetheremainderofthebudgetinExcelworkbook.

Therequiredfieldsintran.codeKEPMare:

[fillin]

CostofSales–UploadProcess

DatatobeenteredbyCCHKacctgdept.

OperatingExpensesandCapitalizedExpenditures–InGeneral

TheDivisionalControllerorlocalFinanceDirectorwillcoordinateoperatingexpensesandcapitalizedexpendituresforhis/herrespectivecompany.ItisrequiredthatexpensesandcapitalizedexpendituresbeplannedbycostcenterandbyforeachdepartmentbecausethisishowthecostelementswillbegroupedwithinSAP.Inotherwords,itwillnotbepossibleforthelocalcompanytosubmitonebudgetforthewholecompany.

[CS:Isthereanythingspecialaboutpersonnelcosts?]

TheDivisionalControllerorlocalFinanceDirectorwillberesponsibleforprovidingcertainexpensessuchasdepreciationorinterestchargesthatarenotdepartmentalized.

Therequiredfieldsintran.codeKP06are:

[fillin]

OperatingExpensesandCapitalizedExpenditures–UploadProcess

ThebudgeteachyearwillbepreparedonExcelworkbooksforeachcompany.Onesheetineachworkbookwillbealistofallthecostcenterswithinthatcompany,withbudgetedamountsbymonth.TheManagerofFPAwillcopythesesheetstoamastersheetforuploading.AllcostcentersthatexistinSAPwillbeonthesheetevenifthebudgetamountiszero.ThissheetwillbeuploadedtoSAPintran.codeKP04,withplannerprofileZ001,“ConcordPlannerProfile(withIntegratedExcel).”(Notethatforgo-live,Z001isonlydesignedforonemonthofdata;othermonthswillbeaddedaftergo-live.)

TheExcelfileusedforuploadwillfollowanamingconvention—thenameofthefilemuststartwiththe