upgrade Lo 812 now -

lmprovemenLs ln CosL ManagemenL

resenLed by: uouglas volz

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Sesslons
!"#$#%&'()% +'&# !"#$#%&#" ,)-.'%/
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llnanclals Cvervlew
!ul 19, 2012 Lee 8rlggs
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ueep ulve lnLo Ceneral
Ledger
!ul 26, 2012 Mohan lyer
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lnLernauonal and Mulu-
nauonal Arena
Aug 2, 2012
Marsha Ldgell/
1homas Slmklss
0.1"'2# &) 345 6)7 8
9-."):#-#%&$ ;% ,)$&
<'%'1#-#%&
Aug 9, 2012 uouglas volz
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ManufacLurlng and Crder
rocesslng
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wlLh ro[ecLs 812
Aug 23, 2012 Mlke Lennon
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Aug 30, 2012 1homas Slmklss
2
uouglas volz
rofesslonal Summary
Pelplng people use Cracle slnce 1990 for CosL Accounung
and relaLed llnanclals, ManufacLurlng and LAM modules.
30+ years lndusLry, deslgn and consulung experlence,
speclallzlng ln Lhe deslgn, lmplemenLauon and pro[ecL
dellvery for CosL ManagemenL buslness soluuons
Speclc areas of experuse lnclude proL ln lnvenLory, lnLer-
company, A/ accruals, mulu-org lnvenLory reporung, Wl
analysls, lnvenLory reconclllauon and margln analysls
resenLer aL CollaboraLe (CAuC) and ukCuC slnce 1996
Mulu-nauonal experlence ln Lwelve counLrles
Cuallcauon Summary
lormer co-deslgner for Cracle CosL ManagemenL
Lead Lhe CAuC CosL ManagemenL Speclal lnLeresL Croup
rlor Accounung and CosL ManagemenL lndusLry
experlence
='-.># !")?#@& AB.#";#%@#C


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ConLacL lnformauon
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1slmklss[8lz1ech.com

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8bullman[8lz1ech.com

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Mlennon[8lz1ech.com

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mohan[fscpsoluuons.com

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Medgell[8lz1ech.com

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doug[volzconsulung.com






4
Agenda
! 812 CosL ManagemenL 8elaLed leaLures

" MCAC - Mulu-Crg Access ConLrol
" Subledger Accounung - CM & ulscreLe Cosung
" 8e-ueslgned A/ Accruals
" CCCS 8ecognluon
" CosL-8elaLed 8CM leaLures
" erlod Close urllldown
" As-of uaLes for lnvenLory valuauon
" 8econclllauon Challenges
" CosL 8ollup Changes
" Summary

Sllde Q
Sllde R
812 Mulu-Crg Access ConLrol
" MosLly aecLs operaung unlL" level funcuons

" Allows you Lo access lnformauon across muluple operaung
unlLs wlLhouL changlng responslblllues

" SeL up a securlLy prole llsung Lhe operaung unlLs Lo access
" 8un SecurlLy LlsL MalnLenance concurrenL program

" Asslgn Lhe securlLy prole uslng Lhe MC: SecurlLy role
Sllde S
812 Mulu-Crg Access ConLrol
Sllde T
SLA: rlmary and Secondary Ledgers
! rlmary and Secondary Ledgers
" ln 8elease 12 Subledger Accounung replaced Clobal Ax
" rlmary Lo secondary ledger mapplng ls much beuer

Corporate
Consolidated
Ledger
Secondary
Ledger
Corporate Consolidated Ledger
(USD)
USA PL
(USD)
Switzerland
(CHE)
LSPs
LSPs
European
SLs
Korea
(KRW)
Asia-Pac
LEs
Swiss PL
(USD)
European PL
(USD)
Sllde U
! llexlble varlance accounL recognluon for:
" lnvolce prlce and purchase varlances
" Average cosL ad[usLmenL
" SLandard cosL ad[usLmenL
" ManufacLurlng varlances
" AccounL allases
" lrelghL charges
" MosL oLher lnvenLory, manufacLurlng and relaLed
accounL enLrles
Cracle ulscreLe Cosung and SLA
! Converged lnvenLory model (sLarLed ln 8elease 11l)

! lnvenLory Crganlzauons LhaL are rocess wlll use rocess
Cosung

! rocess users are denled access Lo ulscreLe Cosung forms
" rocess Lnabled organlzauons can noL seLup cosLs ln Lhe
ulscreLe Cosung appllcauon

! Sub Ledger ArchlLecLure (SLA) replaces CM MAC

Cracle rocess Cosung and SLA
Sllde 4V
,)$& =#&N. ,'>@N>'&# ,)$& =&)"# ,)$&$ <J, W"'@># XK
X<9
YW!< 9%:#%&)"/Z
!N"@F'$;%1 X<+H X<A
W"2#"
<'%'1#-#%&
44; W!<
CM MAC 1ransluons Lo SLA
Sllde 44
Cost Setup Calculate Cost Store Costs SLA Oracle GL
Oracle
Inventory
Purchasing GMD, GME
Order
Management
R12 OPM
CM MAC 1ransluons Lo SLA
Sllde 45
OPM MAC
Completed material
and/or resource
transactions
OPM Costing Engine
generates costs
OPM Subledger process
processes these
transactions to create
Journal entries
SLA
Cost Pre-processor
will create accounting
Events
SLA accounting
program processes
the events to create
the journal entries
Completed material
and/or resource
transactions
OPM Costing Engine
generates costs
CM MAC 1ransluons Lo SLA
Sllde 4D
! Most of the steps are automated using migration scripts

! All the Account Definitions are migrated as ADRs

! Manual Steps to be completed include:

" Assign Account Derivation Rules to Journal Line Definitions
" Validate Application Accounting Definition
" Assign User Subledger Accounting Method to Ledger
OPM MAC Transitions to SLA
Sllde 4[
! Historical OPM Subledger distribution data not migrated
to SLA
" Data refers to OPM Inventory

! Historical data available in query mode
CM MAC 1ransluons Lo SLA
Sllde 4Q
CM MAC 1ransluons Lo SLA
Update the Account Derivation Rule conditions.
Ex: Add Item/Item Class/Organizations
Validate the Application Accounting Definition
Run OPM Accounting Pre-Processor
Run Create Accounting in Draft mode
Check Create Accounting report and Journal
Entries report
Run Create Accounting in Final mode to create GL
accounting entries
Run OPM Accounting Pre-Processor
Sllde 4R
! nC LCSS of funcuonallLy by movlng Lo SLA model

! new menus creaLed under CM llnanclals for new SLA forms

! llscal ollcy and LvenL llscal ollcy screens reLalned wlLh mlnor
modlcauons. MosL of Lhe elds wlll be read-only.

! CM LvenL model mapped Lo SLA evenL model
CM MAC 1ransluons Lo SLA
Sllde 4S
! Subledger accounung ls an lnLermedlaLe sLep beLween
subledger producLs and Lhe Cracle Ceneral Ledger

! Lach Lransacuon LhaL requlres accounung ls represenLed by a
compleLe and balanced subledger [ournal enLry, sLored ln a
common daLa model.
SLA rocess Cvervlew

Sllde 4T
Sllde 4U
IW036JK A6E3\ =AE0!=
+#]%#^@)./ '%2 -)2;_/ ?)N"%'>
>;%# &/.#$
+#]%#^@)./ '%2 -)2;_/
'@@)N%& 2#";:'()% "N>#$
+#]%#^@)./ '%2 -)2;_/
2#$@";.()%$
!3W,A==
A%&#" E"'%$'@()%Y$Z
,)$& <'%'1#"
,"#'&# J@@)N%(%1` E"'%$_#" I)N"%'> A%&";#$ &) XK
`3N% a,"#'&# J@@)N%(%1 8 ,)$& <'%'1#-#%&b @)%@N""#%& "#cN#$& _)"
'@@)N%(%1 '>> &"'%$'@()%$ _")- &F# ,)$& <'%'1#-#%& 8 =KJ
"#$.)%$;M;>;&/d

3#@#;:;%1 J@@)N%(%1 @'% M# 1#%#"'&#2 ;% &F# !N"@F'$;%1 '%2 ,)$(%1
"#$.)%$;M;>;(#$ N$;%1 &F# a,"#'&# J@@)N%(%1 8 3#@#;:;%1b @)%@N""#%&
"#cN#$&d

EF#$# "#cN#$&$ F':# '% ).()% &) &"'%$_#" &F# #%&";#$ ;%&) X#%#"'> K#21#"H
'$ #;&F#" N%.)$&#2 )" .)$&#2d J $#.'"'&# X^K .")@#$$ ;$ '>$) ':';>'M>#d
SLA SeLup and rocess Cvervlew

Sllde 5V
Subledger Accounung

! SLA 1ransacuon rocess llow
E"'%$'@()%$
J@@)N%(%1 A:#%&$
J@@)N%(%1
,)%]1N"'()%$
=NM>#21#"
L'>'%@#$
=NM>#21#"
I)N"%'> A%&";#$
J@@)N%(%1
!")1"'-
I)N"%'> A%&"/ =#&N.
XK
I)N"%'> A%&";#$
'%2 L'>'%@#$
,)$& <'%'1#-#%& =KJ
Sllde 54
Subledger Accounung

! SLA 8aslc ArchlLecLure
A%&#" E"'%$'@()%Y$Z
E"'%$'@()%
J@@)N%(%1 E'M>#$
W!< '%2 +;$@"#&#
,)$& <'%'1#"$
='-# ,)$&
E"'%$'@()%
J@@)N%(%1
E'M>#$ '$ ;% 344;
,"#'&#
J@@)N%(%1
XKe
96EA3fJ,A
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XKeIAegAJ+A3=
XKeIAeK96A=
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hKJeJAegAJ+A3=
hKJeJAeK96A=
hKJe+9=E39L0E9W6eK96
i=
hKJeAOA6E=
812 CosL Accounung and lnqulrles
(ulscreLe Cosung Lxample)
Sllde 55
Lven lf you use SLandard
Cosung ln 812 you musL
record accounung enLrles by
cosL elemenL
Subledger Accounung and lnqulrles
(ulscreLe Cosung - vlew Accounung Lxample)
Sllde 5D
new SLA 8eporLs:
!ournal LnLrles & AccounL Analysls 8eporLs
Menu paLh: SysLem AdmlnlsLraLor => SecurlLy => 8esponslblllLy => 8equesL
- use SysLem AdmlnlsLraLor Lo puL Lhls on your cusLom menu and
cusLom 8equesL Croup
1here are Lwo C/L SLA
reporLs Lo Lry. ?ou may
prefer Lhe J@@)N%&
J%'>/$;$ 3#.)"& as
lL has Lhe accounL
range parameLers
already dlsplayed
(xLAAA81)
Sllde 5[
new SLA 8eporLs:
Subledger 8eporung Across All Modules
,N$&)- <#%N !'&F: Ceneral Ledger, vlslon Cperauons (uSA) => 8eporLs => 8equesL => SLandard => AccounL Analysls 8eporL
Sllde 5Q
new SLA 8eporLs:
Subledger 8eporung Across All Modules
,N$&)- <#%N .'&F: CosL ManagemenL => 8eporL => 1ransacuons => AccounL Analysls 8eporL
1allor Lhls reporL
ln 8l ubllsher
Lo add or remove
avallable columns.
Sllde 5R
new SLA 8eporLs:
Subledger 8eporung Across All Modules
,N$&)- <#%N !'&F: Ceneral Ledger, vlslon Cperauons (uSA) => 8eporLs => 8equesL => SLandard => !ournal LnLrles 8eporL
1allor Lhls reporL ln Lhe
ConcurrenL rogram
denluon Lo dlsplay
addluonal parameLers
such as accounL
ranges. 1hey are seeded
buL noL dlsplayed
(xLA!LLlnLS81)
Sllde 5S
new SLA 8eporLs:
Subledger 8eporung Across All Modules
,N$&)- <#%N .'&F: Ceneral Ledger, vlslon Cperauons (uSA) => 8eporLs => 8equesL => SLandard => !ournal LnLrles 8eporL
1allor Lhls reporL
ln 8l ubllsher
Lo add or remove
avallable columns.
Sllde 5T
New SLA Reports:
Subledger Reporting Across All Modules
Menu paLh: SysLem AdmlnlsLraLor => ConcurrenL => rogram => uene => !ournal LnLrles 8eporL
- 1here are many avallable parameLers for you Lo use.
- CusLomlze Lhe 8l ubllsher LemplaLe Lo enable Lhese parameLers
1hese same concepLs work
for Lhe I)N"%'> A%&";#$ 8 ,)$&
<'%'1#-#%& 3#.)"& as well
Sllde 5U
Sllde DV
CCCS 8ecognluon
! ln 812 cusLomer shlpmenL enLrles go Lo deferred CCCS

! 8evenue and CCCS are expllclLly maLched
" A8: AuLolnvolce" & 8evenue 8ecognluon MasLer rogram"
" CS1: lnvenLory CosL rocessor" or
8ecord Crder ManagemenL"
" CS1: CollecL 8evenue 8ecognluon lnformauon"
" CS1: 1hen CeneraLe CCCS 8ecognluon LvenLs"

! new Accounung LnLrles Lo clear deferred CCCS

! use Lhe CCCS 8evenue and CCCS MaLchlng 8eporL


Sllde D4
CCCS 8ecognluon - Accounung LnLrles


jE"N#k
,WX=
4d ,N$&)-#" =F;.-#%&
4V
4V 5d ,WX= 3#@)1%;()%
+#_#""#2
,WX=
9%:#%&)"/
4V
4V
! new Accounung LnLrles Lo clear deferred CCCS





! use Lhe CCCS 8evenue MaLchlng 8eporL


Sllde D5
new ueferred CCCS AccounL
Sllde DD
CCCS 8ecognluon (Conunued)
! uependencles

" 1hls new feaLure lnLroduces a dependency ln Lhe 8ecelvables and
Cosung perlod close processes

" Cosung wlll process CCCS recognluon evenLs ln a closed lnvenLory
perlod unul Lhe 8ecelvables perlod sLaLus ls seL Lo CLCSLu

" ?ou have Lo run CreaLe Accounung aer you have closed your lnvenLory
orgs

Pavlng Lo remember Lo run CCCS 8ecognluon rocesses followed by CreaLe
Accounung may creaLe confuslon aL monLh-end
Sllde D[
8elaLed 8CM leaLures
! llxed ComponenL usage SupporL:
SupporL for loL-based maLerlals LhaL have a xed usage regardless of Lhe [ob slze
for dlscreLe Wl [obs, CSlM loL-based [obs and llow ManufacLurlng


! ComponenL ?leld SupporL:
?ou can now speclfy componenL yleld facLors whlch are separaLe from Lhe
assembly shrlnkage. 1he CosL 8ollup and relaLed Wl and lannlng programs
supporL Lhls new feaLure.


Sllde DQ
erlod Close ulagnosucs
! lorms urllldown
" uslng Lhe same lnvenLory Accounung erlods form you can drllldown Lo
assoclaLed forms Lo vlew Lhe problem Lransacuons

! new workow Lo noufy of falllng Lransacuons

! erlod Close endlng 1ransacuons 8eporL
" 8eporL for Lhe Lransacuons holdlng up Lhe lnvenLory accounung perlod


Sllde DR
A/ Accruals
! erpeLual A/ Accruals are CompleLely 8ewrluen
- MonLhly load lnLo summary Lables
- LxcellenL deLall and summary reporung
(same reporL/Lwo LemplaLes)
- A/ Accrual wrlLe-os go Lo your C/L
- Works rlghL ouL of Lhe box!

! erlod Lnd Accruals:
- CalculaLe Accrual 8alances aL C ulsLrlbuuon Level
- erlod-end accrual enLrles sLored ln a separaLe accounung Lable and
auLomaucally reversed ln Lhe new monLh
- unlnvolced 8ecelpLs 8eporL and erlod-Lnd Accruals use same underlylng
code / same resulLs


Sllde DS
A/ Accruals
! Challenges wlLh 812 erpeLual A/ Accruals

" Cnly shows your neL posluon, only remalnlng balances
MusL reconclle monLh-by-monLh, cannoL go back
Can be dlmculL Lo ldenufy reconclllauon lssues

" lnLercompany A/ Accruals are now on Lhe Mlscellaneous A/ Accrual
8econclllauon 8eporL



Sllde DT
8econclllauon lmprovemenLs
! lnvenLory value 8eporLs have an As of uaLe"
" lnvenLory value 8eporL
" 8ecelvlng value 8eporL
" lnLranslL value 8eporL
" All lnvenLorles value 8eporL


1hls new feaLure solves Lhe reporL cuL-o lssues aL perlod-end
Sllde DU
8econclllauon Challenges
! Subledger Accounung and lnvenLory 8econclllauon

" MosL 8elease 12 valuauon 8eporLs no Longer Show AccounLs


" 1hese 8eporLs uropped 8ecause of SLA Concerns:
- 8ecelvlng value by uesunauon AccounL 8eporL
- SublnvenLory AccounL value 8eporL
- CosL Croup AccounL value 8eporL
" !ournals from lnvenLory and Wl no longer dlsplay Lhe Crg Code on Lhe C/L
8aLch Peader
8elease 12 dropped Lhe valuauon accounLs on mosL lnvenLory reporLs as you
could change your SLA rules and aecL your valuauon accounLs
lf you accrue expenses aL ume of recelpL, you have llmlLed vlslblllLy for
expenses remalnlng ln your 8ecelvlng lnspecuon asseL balances
Sllde [V
8econclllauon Challenges (ConL'd)
lf uslng SLandard Cosung, ln 812, all Wl & MaLerlal accounung enLrles are
wrluen by CosL LlemenL / you can summarlze ln SLA buL you don'L have Lhe
same deLall reporung ln SLA
! MaLerlal and Wl ulsLrlbuuon lnqulrles and 8eporLs
" 8elease 12 MaLerlal and Wl dlsLrlbuuon lnqulrles & reporLs do noL
reecL Lhe SLA resulLs

" 8uL SLA !ournal 8eporLs do noL show operauonal lnformauon
(you can Lallor Lhe ouLpuL, Lhere are anoLher 30+ hldden elds)

" 8elease 12 records Lhe MaLerlal accounung and Wl accounung
enLrles by cosL elemenL - renderlng Lhe old 11l lnqulrles and reporLs
more dlmculL Lo use, especlally for SLandard Cosung.
1he maLerlal Lransacuon accounung Lable may Lrlple ln slze when you go
from 811l summary enLrles Lo 812 enLrles by CosL LlemenL
Sllde [4
Subledger Accounung

! SLA 8aslc ArchlLecLure

=KJ J@@)N%(%1 E'M>#$









A%&#" E"'%$'@()%Y$Z
E"'%$'@()%
J@@)N%(%1 E'M>#$
,)$& <'%'1#"
hKJeJAegAJ+A3=
hKJeJAeK96A=
hKJe+9=E39L0E9W6eK96
i=
hKJeAOA6E=
='-# ,)$&
E"'%$'@()%
J@@)N%(%1
E'M>#$
,"#'&#
J@@)N%(%1
XKe
96EA3fJ,A
X^K E'M>#$










XKeKA+XA3=
XKeIAegAJ+A3=
XKeIAeK96A=
XKeIAeLJE,gA=
W%# ,)--)%
J@@)N%(%1
=NM>#21#" E'M>#
Sllde [5
CosL 8ollup Changes
" 1he Supply Chaln CosL 8ollup and CosL 8ollup have been comblned

Sllde [D
Cost Rollup Changes
When you specify an Assignment Set you run the
Supply Chain Cost Rollup
Sllde [[
8eporung Changes for 812
(12.1 & Above)
! LaLesL 8elease 12 has xML reporLs, loLs and loLs of Lhem
(8uL noL where you expecL Lhem)

Sllde [Q
Summary
! Subledger Accounung solves many accounL classlcauon lssues

! ?eL Subledger Accounung causes addluonal reconclllauon headaches
" ?eL one more lnLerface and baLch [ob
" More levels of lndlrecuon: muluple accounung Lables
" Whlch accounung Lable Lo Lell your audlLors and how Lo explaln Lo Lhem
lL ls dlerenL?
" MusL run CosL ManagemenL Subledger erlod Close Lxcepuons 8eporL
(by ledger -buL you can use Ledger SeLs as well)

Sllde [R
Summary (Conunued)
! CCCS 8ecognluon works well, [usL have Lo geL used Lo have new lnvenLory
CCCS enLrles aer you close Lhe lnvenLory accounung perlods

! new perlod close dlagnosucs
! lnvenLory reconclllauon lssues are lmproved and also hlndered ln 8elease 12
- lnvenLory value reporLs have as as of daLe"
- 8uL mosL lnvenLory value reporLs have no valuauon accounLs
- Sull only slngle warehouse
- erlod Close 8econclllauon 8eporL noL mulu-org
(conslder cusLom reporLs from perlod close snapshoL Lable CS1_L8lCu_SuMMA8?)

! CosL ManagemenL 8eporLs now use 8l ubllsher

Sllde [S
For More Information
OAUG Cost Mgmt SIG: www.volzconsulting.com/oaugcostsig.html
Collaborate Papers: www.volzconsulting.com/resources.html

! Collaborate and OAUG Cost Management Presentations

" A/P Accruals (Cost Mgmt SIG):
March 2011 Presentation A/P Accruals for Release 12
" COGS Recognition (Cost Mgmt SIG):
May 2011 Presentation Tracing Sale of Inventory Through Oracle
" Inventory Reconciliation (Collaborate and Cost Mgmt SIG):
November 2010 Presentation Inventory Reconciliation
" Subledger Accounting (Collaborate and Cost Mgmt SIG):
Collaborate09 Presentation Cost Accounting As You Want It ! EBS
R12 Cost Accounting with SLA
" Overview of Discrete Costing (OAUG Discrete MFG SIG Nov. 2010):
Overview of Discrete Costing for Manufacturing

Sllde [T
AcknowledgemenLs
" Cracle CosL uevelopmenL

" arLners ln crlme aL my cllenLs



Sllde [U
+)N1>'$ O)>P Y2)N1l:)>P@)%$N>(%1d@)-Z

!")_#$$;)%'> L'@G1")N%2
uoug volz ls a Senlor ArchlLecL and Advlsor for Cracle Appllcauon pro[ecLs, wlLh a parucular lnLeresL ln ro[ecL
and CosL ManagemenL. Pe has 30 years accumulaLed experlence, lncludlng 3 years ln Cracle uevelopmenL (co-
deslgnlng Cracle CosL ManagemenL) and 12 years ln lndusLry ln CosL and Accounung ManagemenL posluons. Pls
ManufacLurlng and CosL sysLems experlence covers pro[ecL managemenL, soware deslgn/developmenL,
dellvery and consulung servlces, for boLh Cracle Corporauon, and muluple lnLernauonal consulung rms. rlor
Lo hls sysLems career, Mr. volz also held numerous managemenL accounung posluons for Lelecommunlcauons,
defense, and elecLronlcs companles.

ln hls consulung roles, uoug has served over 100 cllenLs. Many of Lhese were mulu-org, mulu-currency wlLh
global fooLprlnLs. CounLrles lnclude uS, Mexlco, uk, neLherlands, 8elglum, 1alwan, .8.C.C., norway, !apan,
lLaly, SwlLzerland and Cermany.

uoug leads Lhe CAuC CosL ManagemenL Speclal lnLeresL Croup. Pe also advlses and paruclpaLes on Lhe Cracle
CusLomer Advlsory 8oard for luslon Cosung and for Lhe SCM llnanclal CrchesLrauon luncuonal lorum.
,)"# AB.#"($#
! Mulu-organlzauon, Mulu-currency lmplemenLauons
! CosL Accounung rocesses
! ro[ecL ManagemenL and Senlor ro[ecL Advlsor
! Core manufacLurlng & LAM processes
! CosL ManagemenL
! LAM
! lnvenLory
! 8llls of MaLerlal
! Wl
! SysLems lnLegrauon and uaLa Converslons
AB.#";#%@#
! Sample of cllenLs served:
# 8eckman CoulLer (uS)
# MaLsushlLa (uk, Mexlco)
# Celgene (uS, SwlLzerland)
# LoglLech (uS, 1alwan, .8.C.)
# MaLsushlLa (uk, Mexlco)
# n1L (now vlrgln Medla)
# 1Cl lnLernauonal (uS)
# Cnnlnen AS (norway)
J%/ mN#$()%$n
+)N1 O)>P
2)N1l:)>P@)%$N>(%1d@)-