FICO Conceptual Design Document v1.1-三星集团SAP实施文档

GlobalSAPImplementationProgram–PhaseOne Preparedby:FinanceDesignTeam

ConceptualDesignDocument–Finance&Controlling Approvedby:XXXXXXX

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FICOConceptualDesignDocumentv1.1FICOConceptualDesignDocumentv1.1FICOConceptualDesignDocumentv1.1.docFICOConceptualDesignDocumentv1.1FICOConceptualDesignDocumentv1.1.docFICOConceptualDesignDocumentv1.1FICOConceptualDesignDocumentv1.docFICOConceptualDesignDocumentv1

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12/20/200412/24/200312/23/200312/23/200312/22/200312/18/200312/18/200312/18/200312/17/200312/17/200312/17/200312/11/200312/10/2003

TIME\@"h:mmam/pm"

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GlobalSAPImplementationProgram

ConceptualDesignDocument–

Finance&Controlling

Version1.10

(1211.1211.2003)

DocumentChangeHistory

Version

Date

ChangedBy

ItemsChangedSincePreviousVersion

1.0

Dec1st

WilsonTsang

Documentcreated

1.1

Dec12

FICODesignTeam

CommentsfromBusinessRep.incorporated

1.1

Dec18

FICODesignTeam

AdditionalcommentsfromBusinessRepsincorporated

TableofContents

TOC\o"1-3"\h\z

1. Introduction

35353

1.1. Concord’sFinancialProcessesinSAP

35353

2. FinanceEnterpriseOrganizationalStructuresinSAP

37373

2.1. CompanyCodeStructure

37373

2.2. SAPEnterpriseConsolidation(EC–CS)OrganizationStructure

38383

2.3. ChartofAccountsStructure

39393

2.4. AssetAccountingStructure

3113103

2.5. ControllingOrganizationalStructure

3123113

2.6. CostCenterStructure

3133123

3. Finance&ControllingProcessDesignConcepts

3163153

3.1. FinancialAccountingGlobalSettings

3173163

3.1.1. FIDocumentType/NumberRange

3173163

3.1.2. Currency

3203183

3.1.3. ExchangeRates

3213193

3.1.4. FiscalYearVariant

3243213

3.1.5. OpeningandClosingPostingPeriods

3243223

3.2. GeneralLedger

3263233

3.2.1. GLMasterData

3273243

3.2.2. OperatingChartofAccounts

3313273

3.2.3. Country-SpecificChartofAccounts

3313273

3.2.4. SpecialPurposeLedgerforCCSZ

3323283

3.2.5. GLMasterDataMaintenance

3333293

3.2.6. MultipleAccountingBookReportingViewsforConcord

3383333

3.3. AccountsReceivables

3403343

3.3.1. CustomerMasterMaintenance

3403343

3.3.2. DocumentType

3413353

3.3.3. TradeCustomerMasterDataMaintenance

3413353

3.3.4. Non-Trade/SundryCustomerMasterDataMaintenance

3413353

3.3.5. PaymentTerm

3413353

3.3.6. AccountsReceivableTransactionPosting

3433373

3.3.7. AccountsReceivablePeriodicProcessing

3493413

3.4. AccountsPayable

3493423

3.4.1. VendorMasterMaintenance

3503433

3.4.2. DocumentType

3513443

3.4.3. TradeVendorMasterDataMaintenance

3513443

3.4.4. Non-Trade/SundryVendorMasterDataMaintenance

3513443

3.4.5. PaymentTerms

3513443

3.4.6. AccountsPayableTransactionPosting

3523453

3.4.7. BlockedInvoices

3603513

3.4.8. AccountsPayablePeriodProcessing

3613523

3.5. IntercompanyAP/AR

3613523

3.5.1. Authorisation

3623533

3.6. AssetAccounting

3623533

3.6.1. ChartofDepreciation:

3633533

3.6.2. DepreciationArea:

3633543

3.6.3. AssetClass:

3643553

3.6.4. AssetNumberRange

:

3653553

3.6.5. AssetDepreciationMethods:

3663563

3.6.6. AssetMasterMaintenance:

3693593

3.6.7. AssetTransactions

3703613

3.7. CostCenterAccounting

3763673

3.7.1. CostCenterStructure

3773683

3.7.2. StatisticalKeyFigures

3783693

3.7.3. OverheadAllocation

3793693

3.7.4. Re-postingofcost

3793703

3.7.5. PeriodEnd-Closing

3793703

3.8. InternalOrder

3803713

3.8.1. OrderMasterDataCreation

3803713

3.8.2. OrderActualTransactionPosting

3813723

3.8.3. MonthEndProcess

3833733

3.9. ProductCosting

3843743

3.9.1. LogisticsMasterData

3843743

3.9.2. COMasterData

3843743

3.9.3. SummaryofProductCostApproaches

3893793

3.9.4. Activitytypepricesplanning

3903803

3.9.5. PercentageOverheadRatesMaintenance

3913803

3.9.6. QuantityOverheadRatesMaintenance

3913803

3.9.7. CostEstimateCalculation

3923813

3.9.8. StandardPriceUpdatefromStandardCostEstimate–Mark&Release

3933823

3.9.9. StandardCostEstimatesforSingleUseCamera(SUC)

3933823

3.9.10. ProductionOrderProcessingforSemi-finishedGoods

3943833

3.9.11. ProductionOrderProcessingforFinishedGoods

3983863

3.10. ProfitabilityAnalysis

31023913

3.10.1. OrganisationUnitinCOPA

31023913

3.10.2. COPAMethodDeployment

31033923

3.10.3. COPAStructure-Characteristics

31053943

3.10.4. COPAStructure–ValueFields

31073963

3.10.5. ActualValueFlowintoCOPA

31093983

3.11. Budgeting/Planning

31123993

3.11.1. SAPR/3modulesdeployedforAnnualBudgeting

311531003

3.11.2. PlanVersion

311531003

3.11.3. PlanningLayout

311731023

3.12. CashManagement

311831033

3.12.1. CommoninformationanddifferencesbetweenCashPositionandLiquidityForecast

312031043

3.12.2. MemoRecords

312031053

3.12.3. CashPosition

312131053

3.12.4. LiquidityForecast

312331083

3.12.5. IntegrationwithSpecialGLtransactions(FI-GL)

312431083

3.12.6. ElectronicBankReconciliation

312431093

3.12.7. CashConcentration

312531103

3.13. ConsolidationProcedures

312731113

3.13.1. ConsolidationUnits

312731113

3.13.2. ConsolidationGroups

312831123

3.13.3. ConsolidationChartofAccountsandFinancialStatementItems

312931133

3.13.4. DesignHighlights

313031133

3.13.5. DataCollectionProcess

313031143

3.13.6. ConsolidationProcess

313131153

4. Reporting

313531153

4.1. ListofTo-BeReports

313531153

5. ListofCustomisations

313731153

6. ListofInterfaces

313931153

7. OutstandingItems/Decisions

314031153

8. Annexes

314231153

8.1. Annex1:CostCenterHierarchicalStructure

314231153

8.2. FinanceRequirements

315031153

Introduction

ThisdocumentdescribesthemajordesignconceptsfortheFinanceandControllingOrganizationalStructureandallfinancialtransactions/configurationrelatedtotheGeneralLedger,AccountsPayable,AccountsReceivable,AssetAccounting,ProductCosting,CashManagement,andConsolidatingFinancialStatementsbusinessprocesses.ThedesignconceptsarealsodescribedforinternalmanagerialprocessessuchasCostReporting&Allocations,BudgetingandPlanning,andProfitabilityAnalysisReporting.ThisdocumentdoesnotdescribeallSAPconfigurationtablestosupportthedesign.ThislevelofdetailwillbedoneduringtheImplementationstageofGlobalSAPImplementationProject.

Concord’sFinancialProcessesinSAP

AllofConcord’sfinancialprocessesareinmultipleFinancialmodulesofSAPthatarehighlyintegratedwitheachotherandwiththeLogisticsmodules.AsdepictedinFigure1.1theFinancialmodulesbeingimplementedare:

FinancialAccounting:

GeneralLedger,

AccountsReceivable

AccountsPayable

AssetAccounting

Controlling:

OverheadCostControlling

ProductCosting

ProfitabilityAnalysis

Treasury–CashManagement

Enterprise–Consolidation

Note: BusinessWarehousewillhaveaseparateDesignDocument.PlannedRequirementfreezetimewillbe31Dec.,2003.

Figure1.1

FinanceEnterpriseOrganizationalStructuresinSAP

AllfinancialenterprisesmustidentifyorganizationalstructuresinSAPthatwillbethearefoundationalforhowallfinancialtransactionswillbereported.Theseorganizationalstructuresreflectthelegalandmanagerialorganizationsthatsupportexternalandinternalfinancialreporting.TheorganizationalstructuresdescribedinthissectionareglobalandwillaffectallReportingUnitsinConcord.Theyarethe:

1)CompanyCodeStructure

2)ConsolidatedCompanyStructure

3)ChartofAccountsStructure

4)AssetAccountingStructure

5)ControllingStructure

6)CostCenterStructure

CompanyCodeStructure

CompanyCodesgenerallyrepresentlegalentitieswithintheCorporationthatprovideexternalfinancialstatementssuchasBalanceSheetandOperatingIncomeStatementreports.EachCompanyCodemusthaveacompletesetofaccountingrecordsforreportingpurposes.

ConcordhasidentifiedsixteenCompanyCodes,tenofwhichareactiveandsixdormant.

Note:NoteveryConcordcompanycoderepresentsalegalentity.ConcordLatinAmericaandConcordKeystoneGraphicsaredivisionsthatbelongtothelegalentityConcordKeystoneSalesCorp.ConcordHenggangrepresentsthefactorythatbelongstoConcordShenzhen.

AchangerequesthasbeensubmittedtomakeLatinAmericaanactivecompanycode.Thischangewillbeaddressedinseparatedocumentationandisoutsidethescopeofthisdesigndocument.

SeeFigure2.1.

Figure2.1

EnterpriseConsolidation(EC–CS)OrganizationStructure

TheEnterpriseConsolidationstructurefacilitatestheproceduresthatcreateConsolidatedFinancialStatementreportsforallConcordReportingUnits.TheConsolidationstructureisarrangedtoallowconsolidatedfinancialreportsforGlobalConcordCameraCorp.,allEuropeanReportingUnits,andsubsidiarygroupreportsforCCUK,CCGermanyandCCHongKong.SeeFigure2.2.

ConsiderationisbeinggiventoconfigureadummyConsolidationUnitfortheLegacy‘Elimcompany’.ThisConsolidationUnitwillhousethehistoricalbalancesheetElimdataandavoidtheneedtomanuallyre-enterthesedataeverymonth.ThedummyConsolidationUnitwillbedormantonceConcordgoesliveonSAP.FutureeliminationpostingswilloccurintheactiveConsolidationUnitsusingtheconsolidationprocedures.

InvestigationsareinprogresstodeterminethebestwaytogenerateconsolidatedfinancialreportsforallofEurope.

Figure2.2

ConcordKeystoneGraphicsandConcordLatinAmericawillbemovedtounderConcordKeystoneSales.AUSconsolidationsubgroupwillbeformedoverthethreeUSconsolidationunits.

ChartofAccountsStructure

TomeetConcord’saccountingrequirementsforstatutory(USGAAP)andlocalGAAPrequirements,threedifferentlevelsofChartofAccountswillbeconfiguredinSAP.AllReportingUnitswillpostallfinancialtransactionstoaGlobalOperatingChartofAccounts(COA).ThisCOAwillbecreatedaccordingtotheUSGAAPspecifications.EachaccountintTheOperatingCOAwillbemappedtoinaoneortomanyaccountsintherelationshiptoaGroupChartofAccountsthatwillusedtocapturefinancialpostingsforConcord’sConsolidatedFinancialStatements.TheaccountsintheOperatingCOAwillalsobemappedinaonetoonerelationshipwithaccountsintwoCountry-SpecificChartofAccountsforFranceandChina.FranceandChinahavespecificstatutoryrequirementsthatmandatethatFinancialStatementsmustincludespecificaccounts.PostingstotheOperatingCOAwillautomaticallypopulatecorrespondingaccountsintheGroupCOAandCountry-SpecificCOAs.

China’sstatutorylawfurtherstipulatesthatFinancialStatementsmustfallwithinthecalendaryearofJanuarytoDecember,incontrasttoConcord’sfiscalyearofJulytoJune.CreatingcalendaryearFinancialStatementreportswillbesupportedbyspecialconfigurationintheSpecialPurposeLedger.

AlthoughtheFrenchgovernmentallowsfiscalyearreportingfromJunetoJuly,theyhaveastipulationthattheendofthefiscalyearmustbeonJune30th,incontrasttoConcord’sfiscalyearendonthelastSaturdayofJuneorfirstSaturdayinJuly.InSAP,CCFrancewillcontinuethecurrentprocessofupdatingtransactionsbetweenConcord’syear-endandJune30th,totheearlierofthefiscalyearendorJune30th.Toavoidentriesinthisinterimperiod,validationruleswillbesetuptoensurethatthepostingsfallintotherightdaterange.IfthefiscalyearendsbeforeJune30th,theneverypostinginJunewillnotpostbeyondConcord’sfiscalyearend.IfthefiscalyearendsinearlyJuly,thenthepostingsinJulywillbebackdatedtoJune30th.

AcertainrangeofaccountsintheGlobalOperatingChartofAccountswillbereservedtocapturepostingsforstatutoryreportstomeetlocalandUSGAAPrequirements,andglobaltransfertaxpricingrequirements.FormoredetailsseeSection3.2.5,,sub-section,AccountGroup.

Figure2.3belowillustratestherelationshipsamongthethreetypesofChartofAccounts.MoredetailsontheAccountstructuresareinSection3.1onGeneralLedger.

ConcordChartofAccountRelationships:

Figure2.3

Note:PeterBauserisanadditionalcompanycodethatistobeincludedfortheaboveChartofAccounts

AssetAccountingStructure

AssetAccountingisusedformanagingandsupervisingallexistingfixedassets.LikeA/RandA/P,itisalsoasubsidiaryledgertotheGeneralLedger,andprovidesdetailedfixedassettransactioninformation.AssetAccountingintegrateswiththeOperatingChartofAccountsandotherSAPmodulessuchasProductionPlanning,MaterialsManagement,PlantMaintenanceandInvestmentManagement.EachcountrywillhaveadefinedChartofDepreciationwiththreeDepreciationAreas–a)BookDepreciation,b)TaxDepreciationandc)GroupDepreciation.

(GroupdepreciationisrequiredbythesystemtostoreassetvaluesinUSD,thegroupcurrency,forcompanycodeswithlocalcurrenciesthatarenotUSD.Inthesecompanies,parallelledgercurrencyhasbeenactivatedsothattransactionsarerecordedintheirlocalcurrencyandinUSD.ParticularlyinConcord,thesecompanieswillbeinHK,ChinaandEurope.)

AllfixedassetfinancialtransactionswillposttotheBookDepreciationArea.TaxdepreciationmethodshavebeendefinedintheTaxDepreciationAreaforallReportingUnitswithspecifictaxdepreciationrequirements.TheGroupDepreciationAreaissystemdefinedandnecessaryforcompletingallfixedassettransactionsinSAP.EachReportingUnithasspecificAssetClassesassociatedwiththem.SeeFigure2.4fortheAssetAccountingStructure.

Figure2.4AssetAccountingStructure

ControllingOrganizationalStructure

TheControllingArearepresentsthecostaccountingenvironmentwherecostsandrevenuesaremanaged,andinternalmanagerialreportsaregenerated.ConcordwillhaveoneControllingarea,ConcordGroup,CCG.InadditiontotheControllingAreaanOperatingConcern,ConcordGroup,CCGhasalsobeendefined.TheOperatingConcernisthemainorganizationalunitforProfitabilityAnalysis.Itcontainsthetoolsforanalyzingcontributionmarginsofbusinessunitsandmarketsegments.

IntheControllingStructurehierarchy,theControllingAreaisundertheOperatingConcernandallCompanyCodesarelinkedtotheControllingArea.TheOperatingConcernandControllingAreacurrencieshavebeenidentifiedasUSD.SeeFigure2.5.

Figure2.3

CostCenterStructure

ThestandardcostcenterhierarchyrepresentstheorganizationalstructureofConcord’sdepartments(activeperformingmanagerialunits).Over200departmentshavebeenidentified.Theirorganizationalrelationshipsareshowninfivehierarchicallevels:

Level1:ConcordGroup–thehighestCostCenterGroupthatrepresentsGlobalConcordCameraCorp.

Level2:CostCenterGroupsthatrepresentConcord’slegalentities,forexample,KeystoneSales,CCUK,CCGermanyandCCHK.

Level3:CostCenterGroupsthatrepresentConcord’smajordepartmentcategories,forexample,Sales,AdministrationandProduction.

Level4:CostCentersandCostCenterGroups.TheCostCentersrepresentdepartmentswithinmajordepartmentcategories(Level3CostCenterGroups).TheCostCenterGroupsareotherdepartmentcategoriesthatarefurthersub-dividedintomorespecificdepartments.ExamplesofLevel4CostCentersareMarketing,FinanceandProductionLineunderSales,AdministrativeandProductionCostCenterGroupsrespectively.ExamplesofLevel4CostCenterGroupsareDesignEngineeringandQualityEngineering.

Level5:CostCenters(departments)forLevel4CostCenterGroups.AnexampleisIndustrialEngineeringdepartmentunderDesignEngineeringCostCenterGroup.

Inadditiontothestandardcostcenterhierarchydescribedabove,alternatehierarchiescanbedefinedspecificallyforreportingorallocationpurposes.TheEuropeanheadofficewillbesetupasanalternatehierarchywhereEuropeanheadofficecostcentersfromeachEuropeancompanycodewillbegroupedtogetherasanalternatehierarchycostcentergroup.

BelowisasummaryoftheCostCenterGroupsontheStandardCostCenterHierarchy.ThedetailedcostcenterinformationisdocumentedinAppendix

REF_Ref58145400\r\h

‎8.18.1

ThenamingconventionforCostCenterGroupsandCostCenterswillbedescribedinmoredetailinSection

REF_Ref58145490\r\h

‎3.73.7

onCostCenterAccounting.

.

CONCORDCAMERACOSTCENTERGROUPS:

Level1

Description

Level2

Description

Level3

Description

Level4

Description

CCG

ConcordCameraGrp

1000

CCC

1000-3

SupplyChain

1000-5

Sales

1000-6

Engineering

1000-611

USDesign

1000-7

Administration

1000-791

Executives

1000-795

InformationTechnology

1000-796

Finance

3100

CCUK

3100-3

SupplyChain

3100-5

Sales

3100-7

Administration

3300

CCGMBH

3300-3

SupplyChain

3300-5

Sales

3300-7

Administration

3400

CCFR

3400-3

SupplyChain

3400-5

Sales

3400-7

Administration

4100

CCUS

4100-3

SupplyChain

4100-333

Warehouse/Storage

4100-5

Sales

4100-7

Administration

4200

CCCA

4200-3

SupplyChain

4200-5

Sales

4200-7

Administration

5100

CCHK

5100-3

SupplyChain

5100-4

Production

5100-449

SupportingService

5100-44X

ProductionLine

5100-5

Sales

5100-6

Engineering

5100-610

DesignEngineering

5100-612

USProductionDesign

5100-620

ProjectManagement

5100-630

ProductionEngineering

5100-640

QualityEngineering

5100-7

Administration

5100-791

Executives

5100-796

Finance

5200

CCWK

5200-3

SupplyChain

5200-4

Production

5200-449

SupportingService

5200-44X

ProductionLine

5200-6

Engineering

5200-610

DesignEngineering

5200-620

ProjectManagement

5200-630

ProductionEngineering

5200-640

QualityEngineering

5200-7

Administration

5300

CCSZ

5300-3

SupplyChain

5300-4

Production

5300-449

SupportingService

5300-44X

ProductionLine

5300-5

Sales

5300-6

Engineering

5300-610

DesignEngineering

5300-630

ProductionEngineering

5300-640

QualityEngineering

5300-7

Administration

Finance&ControllingProcessDesignConcepts

ThefollowingsectionswilldescribethedesignconceptsforeachbusinessfinancialprocessidentifiedforConcordCameraCorp.’sGlobalSAPImplementationforPhase1.Eachsectionwillshowthebusinessprocessflow,itsdesignconceptandanoverviewofthemasterdataandconfigurationvariablesthatmeetthedesign.Theglobalsystemsettingswillalsobehighlighted.

ThebusinessfinancialprocessesandsystemsettingsoftheFinanceandControllingmodulesaredescribedinthefollowingsectionsofthisdocument:

3.1 FinancialGlobalSettings

GeneralLedger

AccountsReceivable

AccountsPayable

IntercompanyFinancialTransactions

AssetAccounting

CostCenterAccounting

InternalOrder

ProductCosting

ProfitabilityAnalysis

Budgeting/Planning

CashManagement

ConsolidationProcedures

FinancialAccountingGlobalSettings

ThissectiondescribesthehighlevelsettingsinFinancialAccountingthataffectseveryFICOmodules.

FIDocumentType/NumberRange

SAPmodule

FIDocumentTypes

No.Rangeassignment

FIDocumentTypeDescription

AccountType

ReverseDocumentType

AM

AA

01

Assetposting

ADKMS

AA

AM

AF

03

Dep.postings

AS

AF

AP

KA

17

OtherVendordocument

AKMS

KA

AP

KG

17

Vendorcreditmemo

AKMS

KGA

AP

KR

19

Vendorinvoice

AKMS

KRA

AP

KZ

15

Vendorpayment

KS

KZA

AP

ZP

20

AutoPaymentPosting

ADKMS

ZP

AP

ZV

20

AutoPaymentclearing

ADKMS

ZV

AR

DA

16

OtherCustomerdocument

DS

DA

AR

DG

03

Customercreditmemo

DS

DG

AR

DR

18

CustomerInvoice

ADMS

DR

AR

DZ

14

Customerpayment

DS

DZ

GL

SA

01

G/Laccountdocument

ADKMS

SA

MM

ML

47

MLsettlement

MS

MM

PR

48

Pricechange

MS

MM

RE

51

Invoicereceipt

AKMS

RE

MM

RI

52

Invoicereceipt-Interco.

AKMS

RI

MM

WA

49

Goodsissue

AMS

WA

MM

WE

50

Goodsreceipt

AMS

WE

MM

WI

49

Inven