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AcceleratedSAP - Business Blueprint
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ASAP Business Blueprint

All
Demo
Created by:
asap
Date of creation:
2/10/2005
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Sign Off Date
Signature Customer
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Table of Contents
A.
B.
Organization.............................................................................................................................. 25
1. Cross-application/central organizational units....................................................................25
1.1. Company......................................................................................................................... 25
1.2. Credit Control Area.......................................................................................................... 26
1.3. Company Code................................................................................................................ 26
1.4. Business Area.................................................................................................................. 27
1.5. Functional Area................................................................................................................ 28
1.6. Financial Management Area............................................................................................ 28
1.7. Controlling Area............................................................................................................... 28
1.8. Profit Center.................................................................................................................... 29
1.9. Operating Concern.......................................................................................................... 30
1.10. Material Valuation Area.................................................................................................. 30
1.11. Plant.............................................................................................................................. 31
1.12. Division.......................................................................................................................... 32
2. Financial Accounting........................................................................................................... 32
2.1. Chart of Accounts............................................................................................................ 32
2.2. Consolidation Company.................................................................................................. 33
2.3. Subgroup......................................................................................................................... 33
3. Enterprise Controlling......................................................................................................... 34
3.1. Dimensions...................................................................................................................... 34
3.2. Currencies (Consolidation).............................................................................................. 34
3.3. Version............................................................................................................................ 34
3.4. Consolidation Group........................................................................................................ 34
3.5. Consolidation Unit........................................................................................................... 35
4. Asset Accounting................................................................................................................ 35
4.1. Depreciation area............................................................................................................ 36
4.2. Chart of depreciation....................................................................................................... 37
4.3. Asset class...................................................................................................................... 37
Master data................................................................................................................................ 38
1. General master records...................................................................................................... 38
1.1. Bank/Bank Directory TR/FI.............................................................................................. 38
1.2. Taxes............................................................................................................................... 39
2.1. G/L Account..................................................................................................................... 39
2.2. Ledger............................................................................................................................. 40
2.3. Legal Consolidation......................................................................................................... 40
2.3.1. Item 40
2.3.2. Subitem........................................................................................................................ 41
2.3.3. Sets (Namespace)........................................................................................................ 42
2.4. Funds Management......................................................................................................... 42
2.4.1. Funds Center................................................................................................................ 43
2.4.2. Commitment Item......................................................................................................... 43
2.4.3. Fund44
2.4.4. Application of Funds..................................................................................................... 45
3. Treasury............................................................................................................................. 46
3.1. General............................................................................................................................ 46
3.1.1. Chart of Accounts......................................................................................................... 46
3.1.2. Business Partner.......................................................................................................... 46
3.1.3. House Banks................................................................................................................ 46
3.1.4. Limits............................................................................................................................ 46
3.2. Treasury Management..................................................................................................... 47
3.2.1. Class............................................................................................................................ 47
3.2.2. Securities Account........................................................................................................ 47
3.2.3. Position Indicator.......................................................................................................... 47
3.2.4. Market Data.................................................................................................................. 47
3.3. Loans............................................................................................................................... 48
Blueprint_All(10thFeb).doc
3.3.1. Loan Products.............................................................................................................. 48

3.3.2. Collateral...................................................................................................................... 48
3.3.3. Collateral Objects......................................................................................................... 49
3.3.4. Filed Documents........................................................................................................... 49
3.3.5. Condition Structure....................................................................................................... 49
3.3.6. Correspondence........................................................................................................... 50
3.4. Market Risk Management................................................................................................ 50
3.4.1. Reference Interest Rate............................................................................................... 50
3.4.2. Yield Curves................................................................................................................. 51
3.4.3. Volatility........................................................................................................................ 51
3.4.4. Reporting...................................................................................................................... 51
3.4.5. Prices/NPVs for OTC Transactions..............................................................................51
3.4.6. Scenario....................................................................................................................... 52
3.4.7. Market Data Shift.......................................................................................................... 52
3.4.8. Statistics Type.............................................................................................................. 52
3.4.9. Correlation.................................................................................................................... 52
3.4.10. Risk Hierarchy............................................................................................................ 52
4. Revenue and cost controlling............................................................................................. 53
4.1. Overhead Cost Controlling.............................................................................................. 53
4.1.1. Cost Element................................................................................................................ 53
4.1.1.1. Primary Cost Element................................................................................................53
4.1.1.2. Secondary Cost Element........................................................................................... 53
4.1.1.3. Cost Element Group.................................................................................................. 53
4.1.2. Cost Center.................................................................................................................. 53
4.1.2.1. Cost Center............................................................................................................... 53
4.1.2.2. Standard Hierarchy for Cost Centers.........................................................................53
4.1.2.3. Cost Center Group.................................................................................................... 53
4.1.3. Activity Type................................................................................................................. 54
4.1.3.1. Activity Type.............................................................................................................. 54
4.1.3.2. Activity Type Group.................................................................................................... 54
4.1.4. Statistical Key Figures.................................................................................................. 54
4.1.4.1. Statistical Key Figures............................................................................................... 54
4.1.4.2. Statistical Key Figure Group......................................................................................54
4.1.5. Business Process......................................................................................................... 54
4.1.5.1. Business Process...................................................................................................... 54
4.1.5.2. Standard Hierarchy for Business Processes.............................................................55
4.1.5.3. Business Process Group........................................................................................... 55
4.1.6. Internal Order............................................................................................................... 55
4.2. Product Cost Controlling.................................................................................................. 55
4.2.1. Procurement Alternative...............................................................................................55
4.2.2. Cost Component........................................................................................................... 56
4.2.3. Product Cost Collectors................................................................................................56
4.2.4. Material Ledger Data.................................................................................................... 56
4.3. Profitability Analysis......................................................................................................... 57
4.3.1. Characteristics.............................................................................................................. 57
4.3.1.1. Characteristic Definition............................................................................................. 57
4.3.1.2. Characteristic Values................................................................................................. 57
4.3.1.3. Characteristic Derivation............................................................................................ 57
4.3.2. Value Fields.................................................................................................................. 57
4.3.2.1. Definition of Value Fields...........................................................................................57
4.3.3. Condition Types............................................................................................................ 58
4.3.3.1. Definition of Condition Types.....................................................................................58
5.1. Consolidation................................................................................................................... 58
5.1.1. Consolidation Chart of Acounts / FS Item Hierarchy.....................................................58
5.1.2. Breakdown Categories................................................................................................. 59
5.1.3. Custom Characteristics................................................................................................ 59
5.1.4. Subitem Category......................................................................................................... 60
5.1.5. Subitem........................................................................................................................ 60
C.
5.1.6. Sets (Namespace)........................................................................................................ 60

Business processes................................................................................................................... 62
1.1. Basic Settings.................................................................................................................. 62
1.1.1. Fiscal Year and Posting Periods...................................................................................62
1.1.2. Document..................................................................................................................... 63
1.1.3. Tax on Sales/Purchases in SAP System......................................................................63
1.1.4. Posting Help................................................................................................................. 64
1.1.5. Withholding Tax............................................................................................................ 64
1.1.6. Inflation......................................................................................................................... 64
1.1.7. Schedule Manager....................................................................................................... 65
1.2. General Ledger Processing............................................................................................. 65
1.2.1. Postings in G/L............................................................................................................. 65
1.2.1.1. Park G/L Account Document.....................................................................................65
1.2.1.2. G/L Account Posting.................................................................................................. 65
1.2.1.3. Recurring Entry.......................................................................................................... 65
1.2.1.4. Document Reversal................................................................................................... 66
1.2.1.5. Accrual/Deferral Posting............................................................................................ 66
1.2.2. General Ledger Account Analysis.................................................................................66
1.2.2.1. General Ledger Line item Analysis............................................................................66
1.2.3. General Ledger Planning.............................................................................................. 66
1.2.3.1. General Ledger Planning...........................................................................................66
1.2.4. Account Balance Interest Calculation (G/L)..................................................................66
1.2.4.1. Account Balance Interest Calculation for General Ledger.........................................66
1.2.5. Closing Operations....................................................................................................... 67
1.2.5.1. Foreign Currency Valuation for Open Items...............................................................67
1.2.5.2. Foreign Currency Valuation for Balances..................................................................67
1.2.5.3. Reclassification Receivables/Payables.....................................................................68
1.2.5.4. GR/IR Clearing Account Maintenance.......................................................................68
1.2.5.5. Flat-Rate Individual Value Adjustment due to Default or Credit Risk.........................68
1.2.5.6. Profit and Loss Adjustment........................................................................................ 68
1.2.5.7. Financial Statement Creation....................................................................................68
1.2.5.8. Periodic Reports........................................................................................................ 69
1.2.5.9. Carry Forward G/L Balances.....................................................................................69
1.3. Accounts Payable Processing.........................................................................................69
1.3.1. Vendor Down Payments............................................................................................... 69
1.3.2. Invoices and Credit Memos.......................................................................................... 70
1.3.2.1. Vendor Document Parking......................................................................................... 70
1.3.2.2. Invoice Receipt.......................................................................................................... 70
1.3.2.3. Vendor Credit Memo.................................................................................................. 71
1.3.2.5. Recurring Entry.......................................................................................................... 71
1.3.3. Vendor Account Analysis..............................................................................................71
1.3.3.1. Vendor Account Evaluations......................................................................................71
1.3.4. Vendor Payments......................................................................................................... 71
1.3.4.1. Release for Payment.................................................................................................73
1.3.4.2. Manual Outgoing Payments......................................................................................73
1.3.4.3. Automatic Outgoing Payments..................................................................................73
1.3.5. Account Clearing [AP].................................................................................................. 74
1.3.6. Interest Calculation [A/P]..............................................................................................74
1.3.6.1. Vendor Account Balance Interest Calculation............................................................74
1.3.6.2. Calculation of Interest on Arrears - Vendors..............................................................74
1.3.7. Correspondence with Vendors......................................................................................74
1.3.7.1. Correspondence with Vendors...................................................................................74
1.4. Accounts Receivable Processing....................................................................................75
1.4.1. Customer Down Payments...........................................................................................75
1.4.1.1. Customer Down Payment.......................................................................................... 75
1.4.2. Invoices and Credit Memos.......................................................................................... 76
1.4.2.1. Customer Document Parking.....................................................................................76

1.4.2.2. Outgoing Invoice........................................................................................................ 76
1.4.2.3. Customer Credit Memo.............................................................................................76
1.4.2.5. Recurring Entry.......................................................................................................... 77
1.4.3. Account Analysis [A/R]................................................................................................. 77
1.4.3.1. Credit Management Analysis.....................................................................................77
1.4.4. Customer Payments..................................................................................................... 77
1.4.4.1. Payment Advice Note Processing..............................................................................77
1.4.4.2. Release for Payment.................................................................................................78
1.4.4.3. Manual Incoming Payments......................................................................................78
1.4.4.4. Automatic Incoming Payments..................................................................................78
1.4.5. Bill of Exchange Receivable.........................................................................................79
1.4.5.1. Manual Payment by Bill of Exchange........................................................................79
1.4.5.2. Bill of Exchange Usage.............................................................................................79
1.4.6. Account Clearing [AR].................................................................................................. 79
1.4.7. Dunning Notice............................................................................................................. 79
1.4.7.1. Automatic Dunning.................................................................................................... 79
1.4.8. Interest Calculation [A/R].............................................................................................. 80
1.4.8.1. Customer Account Balance Interest Calculation........................................................80
1.4.8.2. Calculation of Interest on Arrears - Customers..........................................................80
1.4.9. Correspondence with Customers.................................................................................81
1.4.9.1. Correspondence with Customers..............................................................................81
1.5. Bank Accounting.............................................................................................................. 81
1.5.1. Incomings..................................................................................................................... 81
1.5.1.1. Cash Journal............................................................................................................. 81
1.5.1.2. Electronic Bank Statement........................................................................................ 81
1.5.1.3. Manual Account Statement........................................................................................ 82
1.5.1.4. Check Deposit Transaction........................................................................................83
1.5.1.5. Bill of Exchange Presentation (Debit)........................................................................83
1.5.1.6. Cashed Checks......................................................................................................... 83
1.5.1.7. Lockbox (USA).......................................................................................................... 84
1.5.1.8. POR Procedure (Switzerland)...................................................................................84
1.5.2. Outgoings..................................................................................................................... 84
1.5.2.1. Payment with Payment Requests..............................................................................84
1.5.2.2. Cash Journal............................................................................................................. 84
1.5.3. Check Management..................................................................................................... 85
1.5.3.1. Manage Check Balance............................................................................................85
1.5.4. Account Balance Interest Calculation...........................................................................85
1.5.4.1. Account Balance Interest Calculation........................................................................85
1.6. Special Purpose Ledger.................................................................................................. 85
1.6.1. Prepare Ledger............................................................................................................. 86
1.6.1.1. Set Up Ledger........................................................................................................... 86
1.6.2. Planning....................................................................................................................... 86
1.6.3. Actual Posting............................................................................................................... 87
1.6.3.1. Direct Data Entry....................................................................................................... 88
1.6.3.2. Integration Interface................................................................................................... 88
1.6.3.3. Data Transfer............................................................................................................. 88
1.6.4. Periodic Processing...................................................................................................... 88
1.6.4.1. Assessment............................................................................................................... 89
1.6.4.2. Rollup 89
1.6.4.3. Currency Translation.................................................................................................89
1.6.4.4. Balance Carried Forward [SL - Special Ledger].........................................................89
1.7. Valuation of Balances Relevant to Balance Sheet...........................................................90
1.7.1. Determination of lowest value.......................................................................................90
1.7.1.1. Lowest Value: Market Price Analysis.........................................................................90
1.7.1.2. Lowest Value: Range of Coverage Determination.....................................................90
1.7.1.3. Lowest Value: Determination of Mvt Rate..................................................................90
1.7.1.4. Lowest Value: Price Variances...................................................................................91
1.7.1.5. Lowest value: Products.............................................................................................91

1.7.2. LIFO valuation.............................................................................................................. 91
1.7.2.1. LIFO: Materials Identification.....................................................................................91
1.7.2.2. LIFO: Group Formation: Execute...............................................................................91
1.7.2.3. LIFO: Lowest Value Comparison...............................................................................91
1.7.3. FIFO Valuation.............................................................................................................. 91
1.7.3.1. FIFO: Material ID....................................................................................................... 91
1.8. Consolidation................................................................................................................... 92
1.8.1. Preparations for Consolidation.....................................................................................92
1.8.1.1. Integration.................................................................................................................. 92
1.8.1.2. Setting Up Consolidation Rules.................................................................................92
1.8.1.3. Applying Consolidation Rules....................................................................................92
1.8.1.4. Decentralized Balance Reconciliation.......................................................................93
1.8.1.5. Decentralized Corporate Valuation Postings.............................................................93
1.8.1.6. Decentralized Currency Translation...........................................................................93
1.8.2. Master Data Maintenance............................................................................................. 93
1.8.2.1. Acquisition of a Company..........................................................................................93
1.8.2.2. Divestiture of a Company..........................................................................................93
1.8.2.3. Company Merger....................................................................................................... 93
1.8.2.4. FS Chart of Accounts Change...................................................................................94
1.8.2.5. Company Split........................................................................................................... 94
1.8.3. Centralized Data Entry.................................................................................................94
1.8.3.1. Data Transfer............................................................................................................. 94
1.8.4. Remote Data Entry....................................................................................................... 94
1.8.4.1. Data Transfer............................................................................................................. 95
1.8.5. Currency Translation.................................................................................................... 95
1.8.5.1. Central Currency Translation.....................................................................................95
1.8.6. Postings........................................................................................................................ 96
1.8.6.1. Standardizing Entries................................................................................................96
1.8.7. Intercompany Eliminations............................................................................................ 96
1.8.7.1. Intercompany Balance Verification............................................................................96
1.8.7.2. Elimination of IC Payables & Receivables.................................................................96
1.8.7.3. Elimination of IC Revenue and Expense...................................................................97
1.8.8. Elimination of IC Profit and Loss in Current Assets......................................................97
1.8.8.1. Elimination of IU Profit/Loss in Transferred Inventory................................................97
1.8.9. Elimination of IC Profit and Loss in Fixed Assets..........................................................97
1.8.9.1. Elimination of IC Profit/Loss in Fixed Assets..............................................................97
1.8.10. Consolidation of Investments......................................................................................98
1.8.10.1. Consolidation Method..............................................................................................98
1.8.10.2. First Consolidation................................................................................................... 98
1.8.10.3. Investment Amortization/Write-Up...........................................................................98
1.8.10.4. Increase/Reduction in Capitalization.......................................................................99
1.8.10.5. Subsequent Consolidation.......................................................................................99
1.8.10.6. Transfer Posting FI-LC............................................................................................ 99
1.8.11. Information System..................................................................................................... 99
1.8.12. Reporting.................................................................................................................... 99
1.8.13. Data Transfer to Other Systems (e.g. EIS).................................................................100
1.9. Funds Management......................................................................................................... 100
1.9.1. Edit Basic Settings........................................................................................................ 103
1.9.1.1. Status Management.................................................................................................. 103
1.9.1.2. Assigning Cost Element............................................................................................104
1.9.1.3. Assigning WBS Element............................................................................................104
1.9.1.4. Assigning Cost Center...............................................................................................104
1.9.1.5. Assigning Order......................................................................................................... 105
1.9.1.6. Assigning Profit Center..............................................................................................105
1.9.1.7. Warehouse Funds Center Assignment......................................................................105
1.9.2. Budget Planning........................................................................................................... 106
1.9.2.1. Copy CO Plan for FM Budget....................................................................................110
1.9.2.2. Budget Structure Processing.....................................................................................110
1.9.2.3. Editing Commitment Item Group...............................................................................110

1.9.2.4. Budget Version Processing........................................................................................110
1.9.2.5. Original Budget Processing (Bottom Up through Rollup)...........................................111
1.9.2.6. Original Budget Processing (Top Down/Bottom Up)..................................................111
1.9.2.7. Budget Release (Top Down/Bottom Up)....................................................................111
1.9.2.8. Budget Release (Bottom Up Using Rollup)................................................................112
1.9.2.9. Budget Supplement (Top Down/Bottom Up)..............................................................112
1.9.2.10. Budget Supplement (Bottom Up through Rollup).....................................................112
1.9.2.11. Budget Transfer....................................................................................................... 112
1.9.2.12. Budget Return (Outward by Rollup).........................................................................112
1.9.2.13. Budget Return (Within Budget Structure/Outward)..................................................112
1.9.2.14. Edit Budget Document............................................................................................. 113
1.9.3. Budget Execution......................................................................................................... 113
1.9.3.1. Funds Blocking.......................................................................................................... 117
1.9.3.2. Funds Reservation.................................................................................................... 118
1.9.3.3. Funds Precommitment.............................................................................................. 118
1.9.3.4. Funds Commitment................................................................................................... 118
1.9.3.5. Manual Commitment Mass Maintenance/Closing in FM............................................118
1.9.3.6. Payment Transfer...................................................................................................... 119
1.9.3.7. Forecast of Revenue................................................................................................. 119
1.9.3.8. Payment Selection..................................................................................................... 119
1.9.3.9. Payment Matching..................................................................................................... 119
1.9.3.10. Budget Increase...................................................................................................... 119
1.9.4. Information System [Funds Management]....................................................................120
1.9.4.1. Reports120
1.9.5. Fiscal Year Change Operations [Funds Management].................................................121
1.9.5.1. Preparing Fiscal Year Change Operations.................................................................123
1.9.5.2. Open Commitment Document Selection...................................................................123
1.9.5.3. Define Transfer Rules................................................................................................ 123
1.9.5.4. Commitments Documents Carryforward....................................................................124
1.9.5.5. Reset Commitments Carried Forward.......................................................................124
1.9.5.6. Fund Balance Carryforward.......................................................................................125
1.9.5.7. Determining Budget Carryforward.............................................................................125
2. Treasury............................................................................................................................. 126
2.1. Stocks [TR-SE]................................................................................................................ 126
2.1.1. Transaction Processing................................................................................................126
2.1.1.1. Process Stock Transactions......................................................................................126
2.1.1.2. Release..................................................................................................................... 126
2.1.1.3. Reverse Transaction.................................................................................................. 127
2.1.1.4. Reference.................................................................................................................. 127
2.1.2. Correspondence........................................................................................................... 127
2.1.2.1. Process Outgoing Confirmations...............................................................................127
2.1.2.2. Monitor 127
2.1.3. Position Management................................................................................................... 127
2.1.3.1. Disposition Block....................................................................................................... 127
2.1.3.2. Deadline monitoring................................................................................................... 128
2.1.3.3. Stock Split.................................................................................................................. 128
2.1.3.4. Stock Swap................................................................................................................ 128
2.1.3.5. Post New Stock......................................................................................................... 128
2.1.3.6. Post Subscription Rights............................................................................................ 128
2.1.3.7. Issue Currency Changeover......................................................................................128
2.1.4. Accounting.................................................................................................................... 129
2.1.4.1. Posting Release........................................................................................................ 129
2.1.4.2. Manual Posting.......................................................................................................... 129
2.1.4.3. Automatic Posting...................................................................................................... 130
2.1.4.4. Process Payment Request........................................................................................130
2.1.5. Period-End Closing....................................................................................................... 130
2.1.5.1. Period-end closing..................................................................................................... 130
2.1.5.2. Key Date Valuation.................................................................................................... 130
2.2. Subscription Rights [TR-SE]............................................................................................131

2.2.1.1. Process Subscription Rights......................................................................................132
2.2.1.2. Release..................................................................................................................... 132
2.2.1.4. Reference.................................................................................................................. 132
2.2.2. Correspondence........................................................................................................... 132
2.2.2.1. Monitor 132
2.2.3.1. Exercise Security Rights............................................................................................133
2.2.4. Accounting.................................................................................................................... 133
2.2.4.1. Posting Release........................................................................................................ 134
2.3. Bonds [TR-SE]................................................................................................................. 135
2.3.1.1. Process Bonds.......................................................................................................... 135
2.3.1.2. Release..................................................................................................................... 136
2.3.1.4. Reference.................................................................................................................. 136
2.3.2. Correspondence........................................................................................................... 136
2.3.2.2. Monitor 137
2.3.4. Accounting.................................................................................................................... 138
2.3.4.1. Posting Release........................................................................................................ 138
2.3.4.2. Manual Posting.......................................................................................................... 138
2.3.5.2. Interest Accrual/Deferral............................................................................................139
2.4. Warrants [TR-SE]............................................................................................................ 140
2.4.1.1. Process Warrants...................................................................................................... 141
2.4.1.2. Release..................................................................................................................... 141
2.4.1.4. Reference.................................................................................................................. 141
2.4.2. Correspondence........................................................................................................... 142
2.4.2.2. Monitor 142
2.4.4. Accounting.................................................................................................................... 143
2.4.4.1. Posting Release........................................................................................................ 144

2.5. Warrant Bond [TR-SE]..................................................................................................... 145
2.5.1.1. Process Warrant Bonds............................................................................................. 145
2.5.1.2. Release..................................................................................................................... 146
2.5.1.4. Reference.................................................................................................................. 146
2.5.2. Correspondence........................................................................................................... 146
2.5.2.2. Monitor 147
2.5.4. Accounting.................................................................................................................... 148
2.5.4.1. Posting Release........................................................................................................ 148
2.5.4.2. Manual Posting.......................................................................................................... 148
2.6. Convertible Bond [TR-SE]............................................................................................... 150
2.6.1.1. Process Convertible Bonds.......................................................................................151
2.6.1.2. Release..................................................................................................................... 151
2.6.1.4. Reference.................................................................................................................. 152
2.6.2. Correspondence........................................................................................................... 152
2.6.2.2. Monitor 152
2.6.4. Accounting.................................................................................................................... 153
2.6.4.1. Posting Release........................................................................................................ 154
2.6.4.2. Manual Posting.......................................................................................................... 154
2.7. Process Deposit at Notice [TR-MM]................................................................................156
2.7.1.1. Process Deposit at Notice......................................................................................... 156
2.7.2. Correspondence........................................................................................................... 156
2.7.2.2. Process Incoming Confirmations...............................................................................157
2.7.3. Accounting.................................................................................................................... 157
2.7.3.1. Posting Release........................................................................................................ 157
2.7.3.2. Perform Posting......................................................................................................... 157
2.7.3.4. Reversal.................................................................................................................... 158

2.7.4.1. Accrual/Deferral......................................................................................................... 158
2.7.4.3. Realized Gains/Losses..............................................................................................158
2.8. Commercial Paper [TR-MM]............................................................................................ 159
2.8.1.1. Process Commercial Paper.......................................................................................159
2.8.2. Correspondence........................................................................................................... 159
2.8.3. Accounting.................................................................................................................... 160
2.8.3.1. Posting Release........................................................................................................ 160
2.8.3.2. Perform Posting......................................................................................................... 160
2.8.3.4. Reversal.................................................................................................................... 161
2.9. Process Fixed-Term Deposit [TR-MM].............................................................................162
2.9.1.1. Process Fixed-Term Deposit......................................................................................162
2.9.2. Correspondence........................................................................................................... 162
2.9.3. Accounting.................................................................................................................... 163
2.9.3.1. Posting Release........................................................................................................ 163
2.9.3.2. Perform Posting......................................................................................................... 163
2.9.3.4. Reversal.................................................................................................................... 164
2.10. Cash Flow Transactions [TR-MM].................................................................................165
2.10.1. Transaction Processing..............................................................................................165
2.10.1.1. Process Cash Flow.................................................................................................. 165
2.10.1.2. Reverse transaction.................................................................................................165
2.10.2. Correspondence......................................................................................................... 165
2.10.2.1. Process Outgoing Confirmations.............................................................................165
2.10.2.2. Process Incoming Confirmations.............................................................................166
2.10.3. Accounting.................................................................................................................. 166
2.10.3.1. Posting Release...................................................................................................... 166
2.10.3.2. Perform Posting....................................................................................................... 166
2.10.3.3. Process Payment Request......................................................................................167
2.10.3.4. Reversal.................................................................................................................. 167
2.10.4. Period-End Closing..................................................................................................... 167
2.10.4.1. Accrual/Deferral....................................................................................................... 167
2.10.4.2. Key Date Valuation.................................................................................................. 167
2.10.4.3. Realized Gains/Losses............................................................................................ 167
2.11. Currency Options [TR-FX]............................................................................................. 168
2.11.1. Transaction Processing for Standard Currency Options.............................................168
2.11.1.1. Reverse Transaction................................................................................................ 168
2.11.2. Transaction Processing for Exotic Currency Options..................................................168
2.11.2.1. Reversal.................................................................................................................. 168
2.11.3. Correspondence......................................................................................................... 168
10

2.11.4. Accounting.................................................................................................................. 168
2.11.4.1. Posting Release...................................................................................................... 168
2.11.4.2. Perform Posting....................................................................................................... 169
2.11.4.4. Reversal.................................................................................................................. 169
2.12. Forex Spot, Forward and Swap Transactions [TR-FX]..................................................170
2.12.1.1. Spot/Forward Exchange Transaction.......................................................................170
2.12.2. Correspondence......................................................................................................... 170
2.12.2.2. Process Incoming Confirmations.............................................................................171
2.12.3. Accounting.................................................................................................................. 171
2.12.3.1. Posting Release...................................................................................................... 171
2.12.3.2. Perform Posting....................................................................................................... 171
2.12.3.4. Reversal.................................................................................................................. 172
2.13. Listed Derivative Transactions [TR-DE].........................................................................173
2.13.2. Accounting.................................................................................................................. 173
2.13.2.1. Posting Release...................................................................................................... 173
2.13.2.2. Perform Posting....................................................................................................... 173
2.13.2.4. Reversal.................................................................................................................. 174
2.14. Process OTC Derivative Transactions [TR-DE].............................................................174
2.14.2. Correspondence......................................................................................................... 174
2.14.3. Accounting.................................................................................................................. 174
2.14.3.1. Posting Release...................................................................................................... 174
2.14.3.2. Perform Posting....................................................................................................... 175
2.14.3.4. Reversal.................................................................................................................. 175
2.15. Options on Interest Rate Instruments and Securities [TR-DE].......................................176
2.15.2. Correspondence......................................................................................................... 176
2.15.3. Accounting.................................................................................................................. 176
2.15.3.1. Posting Release...................................................................................................... 176
2.15.3.2. Perform Posting....................................................................................................... 177
2.15.3.3. Reversal.................................................................................................................. 177
2.16. Mortgage Loans Given [TR-LO].....................................................................................178
2.16.1. New Transactions....................................................................................................... 178
2.16.1.1. Loan Prospects........................................................................................................ 179
2.16.1.2. Process Application................................................................................................. 179
2.16.1.3. Credit Standing........................................................................................................ 179
11
2.16.1.4. Loan Approval.......................................................................................................... 179

2.16.1.5. Process Offer........................................................................................................... 179
2.16.1.6. Process Contract..................................................................................................... 180
2.16.1.7. Process Disbursement............................................................................................180
2.16.1.8. Release................................................................................................................... 180
2.16.2. Create Correspondence.............................................................................................181
2.16.2.1. Generate Correspondence for Specific Business Operation...................................181
2.16.2.2. Generate Correspondence on a Regular Basis.......................................................181
2.16.3. Business Operations for Contract...............................................................................182
2.16.3.1. Change Loan Contract............................................................................................182
2.16.3.2. Enter Charges and Commission..............................................................................182
2.16.3.3. Enter Unscheduled Repayments.............................................................................182
2.16.3.4. Contract Currency Changeover to the Euro.............................................................182
2.16.3.5. Release................................................................................................................... 182
2.16.4. Rollover...................................................................................................................... 183
2.16.4.1. Determine Rollover Conditions................................................................................183
2.16.4.2. Select and Assign Rollover Position........................................................................184
2.16.4.3. Generate Rollover Offer........................................................................................... 184
2.16.5. Accounting.................................................................................................................. 184
2.16.5.1. Payment Transactions.............................................................................................185
2.16.5.2. Payment Transactions Triggered by R/3 System.....................................................185
2.16.5.3. Payment Transactions Triggered by External Partner.............................................185
2.16.5.4. Payment Postprocessing.........................................................................................186
2.16.5.5. Process Returned Debit Memos..............................................................................187
2.16.5.6. Automatic Postings.................................................................................................. 187
2.16.5.7. Reverse Postings.................................................................................................... 187
2.16.5.8. Dunning................................................................................................................... 187
2.16.5.9. Calculate Interest on Arrears...................................................................................188
2.16.5.10. Default on Receivables..........................................................................................188
2.16.5.11. Balance Sheet Transfer......................................................................................... 188
2.16.6. Periodic Processing.................................................................................................... 188
2.16.6.1. Perform Accrual/Deferral.........................................................................................189
2.16.6.2. Value Foreign Currency Loans................................................................................189
2.16.6.3. Planned Record Update..........................................................................................189
2.16.6.4. Summarize Documents........................................................................................... 189
2.16.6.5. Create Accounting Reports......................................................................................189
2.16.6.6. Release................................................................................................................... 189
2.17. Mortgage Loans Taken [TR-LO]....................................................................................190
2.17.1.2. Process Offer........................................................................................................... 191
2.17.1.5. Release................................................................................................................... 192
2.17.4. Rollover...................................................................................................................... 194
2.17.5. Accounting.................................................................................................................. 194
2.17.5.1. Payment details....................................................................................................... 195
12
2.17.5.7. Balance Sheet Transfer........................................................................................... 197

2.17.6.6. Release................................................................................................................... 198
2.18. Refinancing Loans [TR-LO]........................................................................................... 199
2.18.1.1. Process Loan Contract [Standard]...........................................................................200
2.18.1.2. Process Loan Disbursement [Standard]..................................................................200
2.18.1.3. Release................................................................................................................... 200
2.18.3.1. Change Loan Contract [Standard]...........................................................................201
2.18.3.3. Loans: Enter Charges and Commission for Loan [Standard]...................................202
2.18.3.4. Contract Currency Changeover to the Euro [Standard]...........................................202
2.18.4. Accounting.................................................................................................................. 202
2.18.4.1. Payment Details [Standard].....................................................................................203
2.18.4.3. Payment Transactions Triggered by External Partner [Standard]............................203
2.18.4.6. Loans: Balance Sheet Transfer [Standard]..............................................................204
2.18.5.1. Perform Accrual/Deferral [Standard]........................................................................204
2.18.5.2. Value Foreign Currency Loans [Standard]...............................................................205
2.18.5.6. Release................................................................................................................... 205
2.18.6. Regulatory Reporting + C417.....................................................................................206
2.18.6.1. Release................................................................................................................... 206
2.19. Policy Loans [TR-LO].................................................................................................... 207
2.19.1.1. Credit Standing........................................................................................................ 208
2.19.1.2. Process Loan Offer [Standard]................................................................................208
2.19.1.3. Process Loan Contract [Standard]...........................................................................208
2.19.1.4. Process Loan Disbursement [Standard]..................................................................208
2.19.1.5. Release................................................................................................................... 209
2.19.2.2. Generate Correspondence on a Regular Basis [Standard]......................................210
2.19.3.2. Loans: Enter Charges and Commission for Loan [Standard]...................................210
2.19.4. Rollover...................................................................................................................... 211
2.19.4.1. Determine Rollover Conditions [Standard]...............................................................211
2.19.4.2. Select and Assign Rollover Position [Standard].......................................................211
2.19.4.3. Generate Rollover Offer [Standard].........................................................................212
2.19.5. Accounting.................................................................................................................. 212
2.19.5.2. Payment Transactions Triggered by R/3 System [Standard]...................................213
2.19.5.3. Payment Transactions Triggered by External Partner [Standard]............................213
2.19.5.4. Payment Postprocessing for Loan [Standard].........................................................214
13
2.19.5.5. Process Returned Debit Memos [Standard]............................................................214

2.19.5.8. Dunning................................................................................................................... 215
2.19.5.9. Calculate Interest on Arrears [Standard]..................................................................216
2.19.5.11. Loans: Balance Sheet Transfer [Standard]............................................................216
2.19.6.6. Release................................................................................................................... 217
2.20. General Loans Given [TR-LO].......................................................................................218
2.20.1.2. Credit Standing........................................................................................................ 219
2.20.1.3. Process Offer........................................................................................................... 219
2.20.1.6. Release................................................................................................................... 220
2.20.2.2. Generate Correspondence on a Regular Basis.......................................................221
2.20.4. Rollover...................................................................................................................... 222
2.20.4.1. Determine Rollover Conditions................................................................................222
2.20.4.2. Select and Assign Rollover Position........................................................................222
2.20.4.3. Generate Rollover Offer........................................................................................... 222
2.20.5. Accounting.................................................................................................................. 222
2.20.5.1. Payment details....................................................................................................... 223
2.20.5.5. Payment Postprocessing.........................................................................................225
2.20.5.6. Process Returned Debit Memos..............................................................................225
2.20.5.9. Dunning................................................................................................................... 226
2.20.5.10. Calculate Interest on Arrears.................................................................................226
2.20.5.12. Balance Sheet Transfer......................................................................................... 227
2.20.6.6. Release................................................................................................................... 228
2.21. General Loans Taken [TR-LO].......................................................................................228
2.21.1.2. Process Offer........................................................................................................... 229
14
2.21.1.5. Release................................................................................................................... 230

2.21.4. Regulatory Reporting.................................................................................................. 231
2.21.4.1. Release................................................................................................................... 231
2.21.5. Rollover...................................................................................................................... 232
2.21.6. Accounting.................................................................................................................. 233
2.21.6.1. Payment details....................................................................................................... 233
2.21.6.7. Balance Sheet Transfer........................................................................................... 235
2.21.7.6. Release................................................................................................................... 236
2.22. Trading with Borrower's Notes [TR-LO].........................................................................237
2.22.1. Borrower's Note Loan Order.......................................................................................237
2.22.1.1. Process BNL Order [Standard]................................................................................237
2.22.2. Borrower's Note Loan Contract..................................................................................238
2.22.2.1. Process BNL Contract [Standard]............................................................................238
2.22.2.2. Waiver BNL Contract [Standard]..............................................................................239
2.22.2.3. Release................................................................................................................... 239
2.22.3. Correspondence......................................................................................................... 239
2.22.3.1. Generate Correspondence on a Regular Basis [Standard]......................................239
2.22.4.1. Change Loan Contract [Standard]...........................................................................240
2.22.4.3. Contract Currency Changeover to the Euro [Standard]...........................................241
2.22.5. Accounting.................................................................................................................. 241
2.22.5.2. Payment Transactions Triggered by R/3 System [Standard]...................................242
2.22.5.5. Release................................................................................................................... 243
2.23. Cash Position [TR-CM].................................................................................................. 245
2.23.1. Incoming Data............................................................................................................ 245
2.23.1.1. Electronic Bank Statement......................................................................................245
2.23.1.2. Manual Bank Statement..........................................................................................246
2.23.1.3. Check Deposit Transaction......................................................................................246
2.23.1.4. Bill of Exchange Presentation (Debit)......................................................................247
2.23.1.5. Lockbox (USA)........................................................................................................ 247
2.23.1.6. Create Payment Advice........................................................................................... 247
2.23.1.7. Payment Advice Processing....................................................................................248
2.23.2. Check......................................................................................................................... 248
15
2.23.2.1. Compare Payment Advices.....................................................................................248

2.23.2.2. Interest Scale........................................................................................................... 248
2.23.2.3. Check Cashed Checks............................................................................................248
2.23.2.4. Compare Value Dates..............................................................................................248
2.23.2.5. Clear Customer Account.......................................................................................... 249
2.23.3. Status Analysis........................................................................................................... 249
2.23.3.1. Status Analysis Cash Position.................................................................................249
2.23.4. Planning..................................................................................................................... 249
2.23.4.1. Cash Concentration................................................................................................. 249
2.23.4.2. Integration of Subledgers.........................................................................................249
2.24. Liquidity Forecast [TR-CM]............................................................................................250
2.24.1. Process Planned Items...............................................................................................250
2.24.1.1. Create Planned Items..............................................................................................250
2.24.1.2. Process Planned Items............................................................................................250
2.24.2. Status Analysis........................................................................................................... 251
2.24.2.1. Status Analysis Liquidity Forecast...........................................................................251
2.25. Financial Budgeting [TR-CBM]......................................................................................251
2.25.1. Planned Commitment Items.......................................................................................251
2.25.1.1. Create Objects......................................................................................................... 251
2.25.1.2. Assign to Hierarchy.................................................................................................251
2.25.2. Planned Settings........................................................................................................ 251
2.25.2.1. Define Plan Profiles.................................................................................................251
2.26. Evaluation of Actual Values [TR-CBM]...........................................................................252
2.26.1. General Commitment Item.......................................................................................... 252
2.26.1.1. Create Balance Sheet Commitment Items...............................................................252
2.26.1.2. Create Unassigned Revenues/Expenditures...........................................................252
2.26.1.3. Create Clearing Commitment Items........................................................................252
2.26.1.4. Create Dummy Commitment Items.........................................................................252
2.26.2. Assign Commitment Items to G/L Accounts................................................................252
2.26.2.1. Assign Planned Commitment Items.........................................................................252
2.26.2.2. Assign Accounts for Balance Sheet Commitment Items..........................................252
2.26.2.3. Assign Clearing Commitment Items........................................................................253
2.26.2.4. Check and Assign Dummy Commitment Items........................................................253
2.26.3. Actual Transfer Postings............................................................................................. 253
2.26.3.1. Actual Transfer Posting............................................................................................ 253
2.27. Market Risk Management [TR-MRM]............................................................................253
2.27.1. Mark to Market............................................................................................................ 254
2.27.1.1. Effective Rate/NPV Underlyings..............................................................................254
2.27.1.2. Currency Exposure.................................................................................................. 254
2.27.1.3. Interest Exposure.................................................................................................... 254
2.27.1.4. Global Evaluation of Cash Flow...............................................................................254
2.27.2. Value at Risk............................................................................................................... 255
2.27.2.1. Variance/Covariance................................................................................................ 255
2.27.2.2. Historical Simulation................................................................................................255
3. Revenue and cost controlling............................................................................................. 255
3.1. Profit and Cost Planning.................................................................................................. 255
3.1.1. Sales Planning.............................................................................................................. 255
3.1.1.1. Create Planning Proposal (with Sales Planning).......................................................255
3.1.1.2. Manual Sales Planning..............................................................................................255
3.1.1.3. Transfer of Planned Sales Quantities........................................................................255
3.1.2. Cost and Activity Planning............................................................................................256
3.1.2.1. Copy Plan from Previous Year to Cost Center Planning............................................256
3.1.2.2. Copy Actual Data to Cost Center Plan.......................................................................256
3.1.2.3. Redefinition of Plan Version.......................................................................................256
3.1.2.4. Planning Revaluation................................................................................................. 256
3.1.2.5. Budget Planning........................................................................................................ 256
3.1.2.6. Order Budgeting........................................................................................................ 257
3.1.2.7. Activity Type Planning................................................................................................ 257
3.1.2.8. Definition of Activity Type for Cost Center..................................................................257
3.1.2.9. Transfer of Statistical Key Figures from LIS (Plan)....................................................257
16
3.1.2.10. Transfer of Depreciation/Interest (Activity-Independent)..........................................257

3.1.2.11. Transfer of Depreciation/Interest (Activity-Dependent)............................................257
3.1.2.12. Transfer of Personnel Costs....................................................................................258
3.1.2.13. Transfer of Scheduled Activity PP -> CO-ABC........................................................258
3.1.2.14. Transfer of Scheduled Activity from PP to CO-OM-CCA..........................................258
3.1.2.15. Primary Cost Planning (Full Costs)..........................................................................258
3.1.2.16. Primary Cost Planning (Prop./Fixed).......................................................................258
3.1.2.17. Secondary Cost Planning (Full Costs).....................................................................258
3.1.2.18. Secondary Cost Planning (Prop./Fixed)...................................................................258
3.1.2.19. Cost Element Planning (Order with Integrated Planning)........................................259
3.1.2.20. Cost Element Planning (Order)................................................................................259
3.1.2.21. Overall Planning (Order).......................................................................................... 259
3.1.2.22. Unit Costing (Order)................................................................................................ 259
3.1.2.23. Periodic Reposting of Plan Data..............................................................................259
3.1.2.24. Cost Accrual - Plan.................................................................................................. 259
3.1.2.25. Process Cost Planning............................................................................................ 260
3.1.2.26. Overhead Calculation (Cost Center)........................................................................260
3.1.2.27. Overhead Calculation (Business Process)..............................................................260
3.1.2.28. Overhead Calculation (Overhead Cost Order).........................................................266
3.1.2.29. Plan Cost Distribution.............................................................................................. 266
3.1.2.30. Settlement of Overhead Cost Orders (Planning Data).............................................267
3.1.2.31. Plan Cost Assessment............................................................................................. 267
3.1.2.32. Plan Reconciliation.................................................................................................. 267
3.1.2.33. Splitting.................................................................................................................... 267
3.1.2.34. Planned Price Calculation........................................................................................268
3.1.3. Standard Cost Estimate................................................................................................268
3.1.3.1. Preparation for Costing.............................................................................................. 268
3.1.3.2. Standard Cost Estimate with Quantity Structure........................................................268
3.1.3.3. Standard Cost Estimate Without Quantity Structure..................................................269
3.1.3.4. Standard Cost Estimate for Co-Products...................................................................270
3.1.3.5. Price Release with Standard Cost Estimate..............................................................270
3.1.4. Profit Center Planning.................................................................................................. 270
3.1.4.1. Copy Plan from Previous Year to Profit Center Planning...........................................270
3.1.4.2. Copy Actual Costs to Profit Center Planning.............................................................271
3.1.4.3. Excel Upload -> Profit Center Planning.....................................................................271
3.1.4.4. Redefinition of Plan Version (Profit Center Planning)................................................271
3.1.4.5. Plan Integration of Profit Centers...............................................................................271
3.1.4.6. Manual Profit Center Planning...................................................................................272
3.1.4.7. Plan Profit Center Distribution...................................................................................272
3.1.4.8. Plan Profit Center Assessment..................................................................................272
3.1.5. Profit Planning.............................................................................................................. 272
3.1.5.1. Valuation of Sales Planning.......................................................................................272
3.1.5.2. Creation of Planning Proposal (Without Sales Planning)...........................................272
3.1.5.3. Manual Profit Planning.............................................................................................. 273
3.1.5.4. Planned Allocation of Process Costs to Profitability Analysis.....................................273
3.1.5.5. Planned Allocation Cost Center Costs to Profitability Analysis..................................273
3.1.5.6. Settlement of Overhead Cost Orders (Planning Data)...............................................274
3.1.5.7. Project Settlement..................................................................................................... 274
3.2. Actual Cost/Revenue Allocation.......................................................................................274
3.2.1. Overhead Allocation..................................................................................................... 274
3.2.1.1. Direct Activity Assignment Using Time Sheet Processing..........................................274
3.2.1.2. Time Sheet Permit..................................................................................................... 274
3.2.1.3. Transfer Time Sheet Data to CO...............................................................................274
3.2.1.4. Time Sheet Report..................................................................................................... 275
3.2.1.5. Direct Activity Allocation (Controlling)........................................................................275
3.2.1.6. Transfer of Primary Costs to Cost Center/Order........................................................276
3.2.1.7. Manual Funds Reservation........................................................................................276
3.2.1.8. Manual Funds Reduction...........................................................................................276
3.2.1.9. Manual Cost Allocation.............................................................................................. 276
3.2.2. Product Cost Allocation................................................................................................ 276
17
3.2.2.1. Simultaneous Costing................................................................................................276

3.2.3. Profit Center Allocation.................................................................................................276
3.2.3.1. Document Entry in the Profit Center Invoice..............................................................276
3.2.3.2. Actual Transfer of Additional Balance Sheet Items to EC-PCA..................................277
3.2.3.3. Manual Entry of Statistical Key Figures.....................................................................277
3.2.4. Cost and Revenue Allocation to Profitability Analysis...................................................277
3.2.4.1. Transfer and Valuation of Incoming Sales Orders.....................................................277
3.2.4.2. Transfer and Valuation of Billing Documents (Direct Sale)........................................277
3.2.4.3. Transfer and Valuation of Billing Documents (Third-Party Transaction).....................278
3.2.4.4. Transfer and Valuation of Billing Documents (Intercompany Processing).................278
3.2.4.5. Transfer and Valuation of Billing Documents (Complaints Processing).....................278
3.2.4.6. Transfer of Customer Agreements to Profitability Analysis........................................279
3.2.4.7. Direct Posting of Special Direct Costs and Revenues...............................................279
3.2.4.8. Automatic Additional Transfer into Profitability Analysis.............................................279
3.3. Period-End Closing (Controlling).....................................................................................280
3.3.1. Period-End Closing in Overhead Cost Controlling........................................................280
3.3.1.1. Actual Periodic Reposting.......................................................................................... 280
3.3.1.2. Accrual Calculation in Cost Center Accounting (Target = Actual Method)..................280
3.3.1.3. Accrual Calculation in Cost Center Accounting (Percentage Method).......................280
3.3.1.4. Actual Cost Distribution............................................................................................. 280
3.3.1.5. Entry of Sender Activities........................................................................................... 281
3.3.1.6. Target=Actual Activity Allocation................................................................................281
3.3.1.7. Template Allocation (Overhead Cost Order)..............................................................281
3.3.1.8. Overhead Calculation (Overhead Cost Order)...........................................................281
3.3.1.9. Settlement of Overhead Orders (Actual Data)...........................................................282
3.3.1.10. Settlement of Accrual Orders...................................................................................282
3.3.1.11. Actual Cost Assessment..........................................................................................282
3.3.1.12. Overhead Calculation (Business Process)..............................................................282
3.3.1.13. Variance Calculation for Overhead..........................................................................288
3.3.1.14. Predistribution of Fixed Costs..................................................................................289
3.3.1.15. Splitting.................................................................................................................... 289
3.3.1.16. Actual Price Calculation...........................................................................................289
3.3.1.17. Revaluation at Actual Prices....................................................................................289
3.3.1.18. Reconciliation Financial Accounting/Controlling......................................................289
3.3.1.19. Business Process Analysis......................................................................................290
3.3.1.20. Cost Center Analysis...............................................................................................290
3.3.1.21. Analysis of Overhead Orders...................................................................................290
3.3.2. Period-End Closing for Product Cost Controlling..........................................................290
3.3.2.1. Template Allocation (Manufacturing Order)................................................................290
3.3.2.2. Template Allocation (Product Cost Collector).............................................................290
3.3.2.3. Template Allocation (Cost Object)..............................................................................291
3.3.2.4. Template Allocation (Sales Order).............................................................................291
3.3.2.5. Revaluation at Actual Prices......................................................................................291
3.3.2.6. Actual Cost Distribution - Product Costs....................................................................291
3.3.2.7. Overhead Calculation (Sales Order)..........................................................................291
3.3.2.8. Overhead Calculation (Manufacturing Order)............................................................292
3.3.2.9. Overhead Calculation (Product Cost Collector).........................................................292
3.3.2.10. Overhead Calculation (Cost Object)........................................................................292
3.3.2.11. Distribution of Order Costs to Order Items...............................................................292
3.3.2.12. WIP Calculation Based On Actual Costs.................................................................293
3.3.2.13. WIP Calculation Based on Target Costs..................................................................293
3.3.2.14. Variance Calculation Cumulated..............................................................................293
3.3.2.15. Periodic Variance Calculation..................................................................................293
3.3.2.16. Settlement of Manufacturing Order to Sales Order..................................................294
3.3.2.17. Settlement of Manufacturing Order to Inventory......................................................294
3.3.2.18. Settlement of Product Cost Collector.......................................................................294
3.3.2.19. Settlement of Cost Object Hierarchy.......................................................................295
3.3.2.20. Results Analysis for Sales Orders...........................................................................295
3.3.2.21. Sales Order Settlement...........................................................................................295
3.3.2.22. Price Update in Actual Costing................................................................................295
18
3.3.2.23. Data Collection for Product Drilldown......................................................................295

3.3.2.24. Product Cost Analysis in Product Cost by Order.....................................................296
3.3.2.25. Product Cost Analysis in Product Cost by Period....................................................296
3.3.2.26. Product Cost Analysis for Co-Products....................................................................296
3.3.3. Period-End Closing for Profit Center Accounting..........................................................296
3.3.3.1. Actual Profit Center Distribution.................................................................................296
3.3.3.2. Actual Profit Center Assessment...............................................................................297
3.3.4. Period-End Closing for Profitability Analysis.................................................................297
3.3.4.1. Settlement of Sales Orders........................................................................................ 297
3.3.4.2. Settlement of Production Variances...........................................................................297
3.3.4.3. Settlement of Overhead Orders (Actual Data)...........................................................298
3.3.4.5. Actual Allocation of Process Costs to Profitability Analysis........................................298
3.3.4.6. Actual Allocation of Cost Center Costs to Profitability Analysis..................................298
3.3.4.7. Actual Top-Down Distribution.....................................................................................298
3.3.4.8. Analysis of Results and Contribution Margins...........................................................299
4.1. Operational business planning........................................................................................ 299
4.1.1. Sales Planning.............................................................................................................. 299
4.1.1.1. Create Planning Proposal (with Sales Planning).......................................................299
4.1.1.2. Manual Sales Planning..............................................................................................299
4.1.1.3. Transfer of Planned Sales Quantities........................................................................300
4.1.2. Master planning............................................................................................................ 300
4.1.2.1. Forecast..................................................................................................................... 300
4.1.2.2. Standard SOP........................................................................................................... 301
4.1.2.3. Transfer of Results to Demand Management............................................................302
4.1.2.4. Demand management...............................................................................................302
4.1.2.5. Planning Scenario Processing...................................................................................302
4.1.2.6. Master Production Scheduling - Total Planning.........................................................303
4.1.2.7. Master Production Scheduling - Evaluation...............................................................304
4.1.2.8. Overall Material Requirements Planning...................................................................305
4.1.2.9. Material requirements planning - evaluation..............................................................306
4.1.3. Cost and Activity Planning............................................................................................306
4.1.3.1. Copy Plan from Previous Year to Cost Center Planning............................................306
4.1.3.2. Copy Actual Data to Cost Center Plan.......................................................................306
4.1.3.3. Redefinition of Plan Version.......................................................................................307
4.1.3.4. Planning Revaluation................................................................................................. 307
4.1.3.5. Budget Planning........................................................................................................ 307
4.1.3.6. Order Budgeting........................................................................................................ 307
4.1.3.7. Activity Type Planning................................................................................................ 307
4.1.3.8. Definition of Activity Type for Cost Center..................................................................307
4.1.3.9. Transfer of Statistical Key Figures from LIS (Plan)....................................................308
4.1.3.10. Transfer of Depreciation/Interest (Activity-Independent)..........................................308
4.1.3.11. Transfer of Depreciation/Interest (Activity-Dependent)............................................308
4.1.3.12. Transfer of Personnel Costs....................................................................................308
4.1.3.13. Transfer of Scheduled Activity PP -> CO-ABC........................................................308
4.1.3.14. Transfer of Scheduled Activity from PP to CO-OM-CCA..........................................308
4.1.3.15. Primary Cost Planning (Full Costs)..........................................................................309
4.1.3.16. Primary Cost Planning (Prop./Fixed).......................................................................309
4.1.3.17. Secondary Cost Planning (Full Costs).....................................................................309
4.1.3.18. Secondary Cost Planning (Prop./Fixed)...................................................................309
4.1.3.19. Cost Element Planning (Order with Integrated Planning)........................................309
4.1.3.20. Cost Element Planning (Order)................................................................................309
4.1.3.21. Overall Planning (Order).......................................................................................... 309
4.1.3.22. Unit Costing (Order)................................................................................................ 310
4.1.3.23. Periodic Reposting of Plan Data..............................................................................310
4.1.3.24. Imputed Costs - Plan............................................................................................... 310
4.1.3.25. Process Cost Planning............................................................................................ 310
4.1.3.26. Overhead Calculation (Cost Center)........................................................................310
4.1.3.27. Overhead Calculation [Overhead Order].................................................................310
19
4.1.3.28. Plan Cost Distribution.............................................................................................. 311

4.1.3.29. Settlement of Overhead Cost Orders (Planning Data).............................................311
4.1.3.30. Plan Cost Assessment............................................................................................. 311
4.1.3.31. Plan Reconciliation.................................................................................................. 312
4.1.3.32. Splitting.................................................................................................................... 312
4.1.3.33. Planned Price Calculation........................................................................................312
4.1.4. Standard cost estimate................................................................................................. 313
4.1.4.1. Preparation for Costing.............................................................................................. 313
4.1.4.2. Standard Cost Estimate with Quantity Structure........................................................313
4.1.4.3. Standard Cost Estimate Without Quantity Structure..................................................314
4.1.4.4. Standard Cost Estimate for Co-Products...................................................................315
4.1.4.5. Price Release with Standard Cost Estimate..............................................................315
4.1.5. Profit Center Planning.................................................................................................. 315
4.1.5.1. Copy Plan from Previous Year to Profit Center Planning...........................................315
4.1.5.2. Copy Actual Costs to Profit Center Planning.............................................................315
4.1.5.3. Excel Upload -> Profit Center Planning.....................................................................316
4.1.5.4. Redefinition of Plan Version (Profit Center Planning)................................................316
4.1.5.5. Plan Integration of Profit Centers...............................................................................316
4.1.5.6. Manual Profit Center Planning...................................................................................316
4.1.5.7. Plan Profit Center Distribution...................................................................................316
4.1.5.8. Plan Profit Center Assessment..................................................................................317
4.1.6. Profit Planning.............................................................................................................. 317
4.1.6.1. Valuation of Sales Planning.......................................................................................317
4.1.6.2. Creation of Planning Proposal (Without Sales Planning)...........................................317
4.1.6.3. Manual Profit Planning.............................................................................................. 317
4.1.6.4. Planned Allocation of Process Costs to Profitability Analysis.....................................318
4.1.6.5. Planned Allocation Cost Center Costs to Profitability Analysis..................................318
4.1.6.6. Settlement of Overhead Cost Orders (Planning Data)...............................................318
4.1.6.8. Analysis of Results And Contribution Margins...........................................................319
4.2. Strategic Business Planning............................................................................................ 319
4.2.1. Data modeling.............................................................................................................. 321
4.2.2. Basic settings............................................................................................................... 322
4.2.2.1. Foreign currencies..................................................................................................... 322
4.2.2.2. File names................................................................................................................. 322
4.2.3. Data basis..................................................................................................................... 322
4.2.3.1. Characteristics........................................................................................................... 322
4.2.3.2. Basic key figures....................................................................................................... 323
4.2.3.3. Aspect 323
4.2.3.4. Calculated Key Figures.............................................................................................323
4.2.3.5. Comment tables........................................................................................................ 324
4.2.3.6. Fixed Characteristics.................................................................................................324
4.2.3.7. Summarization levels................................................................................................324
4.2.3.8. Currency Translation Types for Data Transfer and Planning Layouts........................324
4.2.3.9. Derivation.................................................................................................................. 325
4.2.3.10. Validation................................................................................................................. 325
4.2.3.11. Data slices............................................................................................................... 325
4.2.4. Data transfer................................................................................................................. 325
4.2.4.1. External Systems....................................................................................................... 325
4.2.4.2. Transaction data........................................................................................................ 325
4.2.4.3. Master data................................................................................................................ 326
4.2.4.4. Comments................................................................................................................. 326
4.2.4.5. Master Data Hierarchy............................................................................................... 326
4.2.4.6. Transfer procedure.................................................................................................... 326
4.2.4.7. File
326
4.2.4.8. Control Report Portfolio.............................................................................................326
4.2.5. Business Planning........................................................................................................ 326
4.2.5.1. Create planning layout...............................................................................................327
4.2.5.2. Maintain planner profiles...........................................................................................327
4.2.5.3. Create Distribution Key.............................................................................................. 327
20
4.2.5.4. Change Revaluation Factor.......................................................................................327

4.2.5.5. Maintain forecast profiles...........................................................................................327
4.2.5.6. Maintain weighting group...........................................................................................327
4.2.5.7. Object-Dependent Parameters..................................................................................327
4.2.5.8. Maintain calculation formulas for basic key figures....................................................328
4.2.6. Information System....................................................................................................... 328
4.2.6.1. Maintain Report Selection.......................................................................................... 328
4.2.6.2. Print in MS Word for Windows...................................................................................328
4.2.7. Tools328
4.2.7.1. Conversion to Release 4.0........................................................................................ 328
4.2.7.2. Authorization management........................................................................................ 328
4.2.7.3. Data basis.................................................................................................................. 329
4.2.7.4. Data transfer.............................................................................................................. 329
4.2.7.5. Data 329
4.2.7.6. Transport................................................................................................................... 329
4.2.8. Task Functions on Information System.........................................................................330
4.2.8.1. Reports330
4.2.8.2. Forms 330
4.2.8.3. Variables.................................................................................................................... 330
4.2.8.4. Report data................................................................................................................ 330
4.2.8.5. Report portfolio.......................................................................................................... 330
4.2.9. Task Functions on Tools...............................................................................................330
4.2.9.1. Data (Tools)............................................................................................................... 330
4.2.9.2. Information System.................................................................................................... 331
4.3. Consolidation................................................................................................................... 331
4.3.1. Preparatory Work: General........................................................................................... 335
4.3.1.1. Creating Dimensions................................................................................................. 335
4.3.1.2. Creating Versions...................................................................................................... 335
4.3.1.3. Check Currencies...................................................................................................... 335
4.3.1.4. Definition of Ledgers.................................................................................................. 335
4.3.1.5. Definition of Consolidation Units................................................................................335
4.3.1.6. Definition of Consolidation Groups............................................................................336
4.3.1.7. Definition of Cons Chart of Accounts / Cons Chart of Accounts Hierarchy................336
4.3.1.8. Definition of Breakdown Categories..........................................................................337
4.3.1.9. Definition of Custom Characteristics..........................................................................338
4.3.1.10. Definition of Subitem Categories.............................................................................338
4.3.1.11. Definition of Subitems.............................................................................................. 338
4.3.2. Preparatory Work: Integration.......................................................................................338
4.3.3. Preparatory Work: Production......................................................................................338
4.3.3.1. Administration of Authorizations................................................................................338
4.3.3.2. Setting up Translation................................................................................................ 339
4.3.4. Processes of the Data Monitor.....................................................................................339
4.3.4.1. Non-integrated Financial Data Transfer by Online Entry...........................................339
4.3.5. Processes of the Consolidation Monitor.......................................................................339
4.3.5.1. Preparation of Consolidation Group Changes...........................................................340
4.3.5.2. Interunit Elimination by Elimination of IU Payables and Receivables........................340
4.3.5.3. Interunit Elimination by Elimination of IC Revenue and Expense..............................340
4.3.5.4. Consolidation of investments.....................................................................................340
4.3.6. Information System....................................................................................................... 341
4.4. Executive Information System (EIS)................................................................................341
4.4.1. Data modeling.............................................................................................................. 343
4.4.2. Basic settings............................................................................................................... 343
4.4.2.1. Foreign currencies..................................................................................................... 343
4.4.2.2. File names................................................................................................................. 344
4.4.3. Data basis..................................................................................................................... 344
4.4.3.1. Characteristics........................................................................................................... 344
4.4.3.2. Basic key figures....................................................................................................... 345
4.4.3.3. Aspect 345
4.4.3.4. Calculated Key Figures.............................................................................................345
4.4.3.5. Comment tables........................................................................................................ 345
21
4.4.3.6. Fixed Characteristics.................................................................................................346

4.4.3.7. Summarization levels................................................................................................346
4.4.3.8. Currency Translation Types for Data Transfer and Planning Layouts........................346
4.4.3.9. Data Entry Layout...................................................................................................... 346
4.4.3.10. Derivation................................................................................................................ 347
4.4.3.11. Validation................................................................................................................. 347
4.4.3.12. Data slices............................................................................................................... 347
4.4.4. Data transfer................................................................................................................. 347
4.4.4.1. External Systems....................................................................................................... 347
4.4.4.2. Transaction data........................................................................................................ 347
4.4.4.3. Master data................................................................................................................ 348
4.4.4.4. Comments................................................................................................................. 348
4.4.4.5. Master Data Hierarchy............................................................................................... 348
4.4.4.6. Transfer procedure.................................................................................................... 348
4.4.4.7. File
348
4.4.4.8. Control Report Portfolio.............................................................................................348
4.4.5. Information System (EC-EIS).......................................................................................348
4.4.5.1. Maintain Report Selection.......................................................................................... 348
4.4.5.2. Print in MS Word for Windows...................................................................................349
4.4.6. Tools349
4.4.6.1. Conversion to Release 4.0........................................................................................ 349
4.4.6.2. Authorization management (EIS)...............................................................................349
4.4.6.3. Data basis.................................................................................................................. 349
4.4.6.4. Data transfer.............................................................................................................. 350
4.4.6.5. Data 350
4.4.6.6. Transport................................................................................................................... 350
4.4.7. Task Functions on Information System.........................................................................350
4.4.7.1. Reports (EIS)............................................................................................................. 350
4.4.7.2. Forms (EIS)............................................................................................................... 350
4.4.7.3. Variables (EIS)........................................................................................................... 351
4.4.7.4. Report Data (EIS)...................................................................................................... 351
4.4.7.5. Report Portfolio (EIS)................................................................................................ 351
4.4.8. Task Functions on Tools...............................................................................................351
4.4.8.1. Data (Tools)............................................................................................................... 351
4.4.8.2. Information System.................................................................................................... 351
5.1. Handling Fixed Assets..................................................................................................... 352
5.1.1. Asset Maintenance....................................................................................................... 352
5.1.1.1. Creation of Master Record for Tangible Assets..........................................................352
5.1.1.2. Creation of Group Asset............................................................................................ 353
5.1.1.3. Asset Master Record Change....................................................................................353
5.1.1.4. Mass Changes........................................................................................................... 353
5.1.2. Receipts....................................................................................................................... 354
5.1.2.1. Direct Acquisition of Internal Activity..........................................................................354
5.1.2.2. Processing of Asset Acquisition.................................................................................354
5.1.2.3. Subsequent Acquisition.............................................................................................356
5.1.3. Depreciation................................................................................................................. 356
5.1.3.1. Creation of Reserves from Gain from Asset Retirement............................................356
5.1.3.2. Reserves Carryforward.............................................................................................. 356
5.1.3.3. Depreciation Processing............................................................................................356
5.1.3.4. Manual Depreciation Planning...................................................................................357
5.1.3.5. Depreciation Posting.................................................................................................357
5.1.3.6. Unit-of-Production Depreciation.................................................................................358
5.1.4. Business Transactions.................................................................................................. 358
5.1.4.1. Settlement of Asset under Construction....................................................................358
5.1.4.2. Post-capitalization..................................................................................................... 359
5.1.4.3. Write-up..................................................................................................................... 359
5.1.4.4. Reposting.................................................................................................................. 360
5.1.5. Specific Valuations....................................................................................................... 360
5.1.5.1. Closing of Insurance Contract...................................................................................360
22
5.1.5.2. Index Series............................................................................................................... 361

5.1.5.3. Revaluation................................................................................................................ 361
5.1.6. Investment Support...................................................................................................... 361
5.1.6.1. Application for Investment Support............................................................................361
5.1.7. Group Requirements.................................................................................................... 363
5.1.7.1. Transfer Within a Client.............................................................................................363
5.1.8. Retirements.................................................................................................................. 365
5.1.8.1. Retirement................................................................................................................. 365
5.1.8.2. Mass Retirement....................................................................................................... 365
5.1.9. Closing Operations [Asset Accounting].........................................................................366
5.1.9.1. Multiple Valuations..................................................................................................... 366
5.1.9.2. Preparations for Year-End Closing in Asset Management.........................................366
5.1.9.3. Depreciation Simulation / Forecast............................................................................367
5.1.9.4. Mass Changes........................................................................................................... 367
5.1.9.5. Recalculation of Depreciation....................................................................................368
5.1.9.6. Depreciation posting.................................................................................................. 368
5.1.9.7. Carry Out Year-End Closing in Asset Management...................................................368
5.1.9.8. Integrated Planning in CO.........................................................................................369
5.2. Handling of Leased Assets..............................................................................................370
5.2.1. Asset Maintenance....................................................................................................... 370
5.2.1.1. Asset Master Record Change....................................................................................370
5.2.1.2. Mass Changes........................................................................................................... 371
5.2.2. Receipts....................................................................................................................... 371
5.2.2.1. Acquisition of Leased Asset.......................................................................................371
5.2.3. Depreciation................................................................................................................. 371
5.2.3.1. Depreciation Processing............................................................................................371
5.2.4. Business Transactions.................................................................................................. 372
5.2.4.1. Transfer Leased Asset...............................................................................................372
5.2.4.2. Change in a Leasing Agreement...............................................................................373
5.2.4.3. Lease Payment.......................................................................................................... 373
5.2.5. Specific Valuations....................................................................................................... 373
5.2.5.1. Closing of Insurance Contract...................................................................................373
5.2.5.2. Index Series............................................................................................................... 374
5.2.6. Retirements.................................................................................................................. 375
5.2.6.1. Retirement of Leased Asset.......................................................................................375
5.2.7. Closing Operations....................................................................................................... 375
5.2.7.1. Multiple Valuations..................................................................................................... 375
5.2.7.2. Preparations for Year-End Closing in Asset Management.........................................376
5.2.7.3. Depreciation Simulation / Forecast............................................................................376
5.2.7.4. Mass Changes........................................................................................................... 377
5.2.7.5. Recalculation of Depreciation....................................................................................377
5.2.7.7. Carry Out Year-End Closing in Asset Management...................................................378
5.3. Investment Program Handling [Capital Investments].......................................................379
5.3.1. Structuring [Investment Programs]...............................................................................379
5.3.1.1. Program Structuring.................................................................................................. 379
5.3.2. Cost Planning [Investment Programs]..........................................................................379
5.3.2.1. Program Cost Planning.............................................................................................379
5.3.3. Fiscal Year Change [Investment Programs]..................................................................380
5.3.3.1. Fiscal Year Change for Program................................................................................380
5.3.4. Budgeting [Investment Programs]................................................................................381
5.3.4.1. Program Budgeting.................................................................................................... 381
5.4. Handling Simple Investment Measures...........................................................................382
5.4.1. Appropriation Request [Investment Orders]..................................................................382
5.4.1.1. Appropriation Request Processing............................................................................382
5.4.1.2. Creation of an Alternate Group of Appropriation Requests........................................383
23
5.4.1.3. Variant Processing..................................................................................................... 383

5.4.1.4. Appropriation Request Approval................................................................................384
5.4.2. Measure Planning......................................................................................................... 384
5.4.2.1. Order Planning [Investment Order]............................................................................384
5.4.2.2. Overhead Calculation [Investment Order]..................................................................385
5.4.2.3. Order Budgeting........................................................................................................ 386
5.4.3. Release and Implementation of Measure.....................................................................386
5.4.3.1. Reservation Processing............................................................................................. 386
5.4.3.2. Direct Activity Allocation [Investment Order]..............................................................387
5.4.3.3. Goods Issue Processing [Stock Material]..................................................................388
5.4.3.4. Manual Funds Reservation [Capital Investment Order].............................................389
5.4.3.5. Manual Entry of Statistical Key Figures [Investment Order].......................................389
5.4.3.6. Manual Funds Reduction [Investment Order]............................................................389
5.4.4. Updating [Investment Orders].......................................................................................389
5.4.4.1. Budget Update [Capital Investment Order]................................................................389
5.4.5. Analysis........................................................................................................................ 389
5.4.5.1. Depreciation Simulation/Forecast [Investment Project].............................................389
5.4.5.2. Processing of Depreciation Simulation Data..............................................................390
5.4.5.3. Order Analysis [Investment Order].............................................................................391
5.4.5.4. Program Analysis....................................................................................................... 391
5.4.6. Period-End Closing and Settlement..............................................................................391
5.4.6.1. Overhead Calculation [Investment Order]..................................................................391
5.4.6.2. Settlement Account Assignment................................................................................392
5.5. Handling Complex Investment Measures........................................................................394
5.5.1. Appropriation Request.................................................................................................. 394
5.5.1.1. Appropriation Request Processing............................................................................394
5.5.1.2. Creation of an Alternate Group of Appropriation Requests........................................395
5.5.1.3. Variant Processing..................................................................................................... 395
5.5.1.4. Appropriation Request Approval................................................................................396
5.5.2. Measure Processing..................................................................................................... 396
5.5.2.1. Project Organization [Capital Investment Project].....................................................396
5.5.3. Measure Planning......................................................................................................... 396
5.5.3.1. Planning Project Dates.............................................................................................. 396
5.5.3.2. Overhead Costing (Cost Planning)............................................................................397
5.5.3.3. Network Cost Planning.............................................................................................. 398
5.5.3.4. Manual WBS Date Planning......................................................................................399
5.5.3.5. Overall Network Scheduling......................................................................................400
5.5.3.6. Project budgeting [investment project].......................................................................400
5.5.3.7. Budget Release......................................................................................................... 401
5.5.4. Release and Implementation of Measure.....................................................................402
5.5.4.1. Project release [investment project]...........................................................................402
5.5.4.2. Reservation Processing............................................................................................. 402
5.5.4.3. Manual Funds Reservation [Capital Investment Project]...........................................402
5.5.4.4. Direct Activity Allocation [Investment Project]............................................................403
5.5.4.5. Goods Issue Processing [Stock Material]..................................................................403
5.5.4.6. Manual Entry of Statistical Key Figures [Investment Project].....................................404
5.5.4.7. Manual Funds Reduction [Investment Project]..........................................................405
5.5.5. Updating [Investment Projects].....................................................................................405
5.5.5.1. Budget Update [Capital Investment Project]..............................................................405
5.5.6. Analysis........................................................................................................................ 405
5.5.6.3. Depreciation Simulation/Forecast [Investment Project].............................................406
5.5.7. Period-End Closing and Settlement..............................................................................407
5.5.7.1. Project Structuring..................................................................................................... 407
5.5.7.2. WBS Cost Planning................................................................................................... 410
5.5.7.3. Project Progress Analysis..........................................................................................411
5.5.7.4. Overhead Calculation [Capital Investment Project]...................................................413
24
5.5.7.5. Account Assignment for Settlement [Investment Project]..........................................413

5.5.7.6. Interest Calculation [Capital Investment Measure]....................................................415
5.6. Direct Capitalization......................................................................................................... 415
5.6.1. Blanket Order............................................................................................................... 415
5.6.1.1. Order Budgeting [Investment - Direct Capitalization].................................................415
5.6.2. Procurement and capitalization....................................................................................417
5.6.2.1. Creation of Master Record for Tangible Assets..........................................................417
5.6.3. Analysis........................................................................................................................ 419
5.6.3.2. Order Analysis [Direct Investment Capitalization]......................................................419
25
A. Organization
1. Cross-application/central organizational units
1.1.
Company
Questions:
Q:
1) Do you want to structure the company into one or more separate legal entities?
A:
Q:
A:
2) Do you have foreign companies?

[ ]Yes
[ ]No
Comments:
Q:
3) Which companies are going to work with which chart of account?
A:
Comments:
Q:
4) In which currencies are the transactions posted in the companies?
A:
Comments:
Q:
A:
5) Are all companies managed in FI company codes, and is FI integration used?

[ ]Yes
[ ]No
Comments:
Q: 6) In which form and at which dates do you collect the reported financial data from the
individual companies?
A:
Comments:
Q: 7) Does the divestiture of a company entail a reclassification to another consolidation
group, or is this a final consolidation?
26
A:
Comments:
1.2.
Credit Control Area
Questions:
Q: 1) On which level do you perform credit control? On company code level, cross-company
code level or a lower level? (Inte gration)
A:
Q:
2) What is the default credit limit for your customers?
A:
Q: 3) If you are not using SAP's Sales and Distribution component, how will you perform
credit checks and which actions will they trigger?
A:
1.3.
Company Code
Questions:
Q:
1) Which legal entities (company codes) will you have and in which countries?
A:
Q:
2) What are the legal reporting requirements that these companies have to comply with?
A:
Q: 3) Which companies are required to use a statutory chart of accounts for reporting
purposes?
A:
Q:
4) Do all companies use the same operating chart of accounts?
A:
Q:
5) Will a different chart of accounts be used for consolidation purposes?
A:
Q:
6) Identify legal entities holding minority interest.
A:
27
Q:
7) Specify the different levels of consolidation (for example, by country, by region).
A:
Q: 8) Are there any transactions that have to be included, when these segments are
consolidated?
A:
Q: 9) Identify the legal entities that should be excluded from the consolidation process.
Please specify why they have to be excluded.
A:
Q: 10) For which enterprise entities that are not independent legal entities do you require
subledgers (accounts payable ledger, accounts receivable ledger, asset accounting and so
on)? For example, fixed assets per strategic business unit.
).
A:
Q:
11) Which functions will be performed on a cross-company level?
A:
1.4.
Business Area
Questions:
Q: 1) For which enterprise entities do you wish to create indiviual internal balance sheets
and/or profit and loss statements or other internal reports? Please provide details of your
reporting requirements.
A:
Q: 2) Are there entities within your enterprise that are not independent legal entities, but that
you treat as independent legal entities?
A:
Q: 3) Do you have to structure your legal reporting as one line of business or as multiple
lines of business?
A:
Q: 4) Does the organization have to produce segmented financial statements for public
reporting (e.g. FAS-14 in the US)?
A:
28
Q: 5) If yes, to the above question, does the segmentation need to be reported on both the
income statement and balance sheet?
A:
1.5.
Functional Area
Questions:
Q: 1) Do you need to structure the profit and loss statement according to functional areas
(cost of sales accounting) such as production, sales, marketing?
A:
Q:
2) Which functional areas do you use for your rendering of accounts?
A:
Q: 3) How do you determine functional areas? For example, do you derive them from the
cost centers?
A:
1.6.
Financial Management Area
Questions:
Q:
1) Which financial management (FM) areas do you want to use?
A:
Q: 2) Do you require financial evaluations for individual company codes or across several
company codes?
A:
Q:
3) Which leading currency should be used for financial evaluations?
A:
Q:
4) At which intervals do you evaluate planned and actual values (months, weeks, ...)?
A:
1.7.
Controlling Area
Questions:
Q: 1) Are you using one centralized controlling system or do you follow a decentralized
approach with several independent controlling systems?
i
29
A:
Q: 2) Provided that company codes use the same chart of accounts and fiscal year variant:
Which company code(s) do you want to assign to your controlling area(s)?
A:
Q: 3) If you have multiple controlling areas: Do you intend to have management chargeouts (allocations) across those controlling areas?
A:
Q: 4) Only if you intend to use profit centers: Should your organization belong to one profit
center grouping even if you intend to use multiple controlling areas?
A:
Q: 5) If you wish to have unified Controlling, which currency or currencies are you planning
to use?
A:
Q:
6) On which currencies should your Controlling be based?
A:
Q:
7) Which companies are going to work with which chart of account?
A:
1.8.
Profit Center
Questions:
Q: 1) Which criteria do you use for dividing your organization into internal areas of
responsibility?
A:
Q: 2) Do you want to structure your profit center accounting using the cost-of-sales method
(revenue minus cost-of-sales), or using period accounting (all revenues minus all costs
incurred in the period +/- inventory changes)?
A:
Q: 3) Can you make unique profit center assignments for the following master data:
material/plant, cost center, sales order item (validation/substitution), PSP elements, cost
objects, internal orders?
A:
30
Q: 4) Besides the "true" profit centers are you using any other profit centers that render
services for various other profit centers?
A:
Q: 5) In case you need alternative internal views on your companies profits not covered yet
within the profit center standard hierarchy please specify additional groups/hierarchies for
them. (Organization Structure)
A:
Q: 6) Do you want to have one corporate-wide profit center organization and reporting, or
are your profit centers organized in accordance with the controlling area organization?
A:
Q: 7) Are the Profit Centers (e.g. in regional classification) only charged from certain
company codes?
A:
Q: 8) Do you want Consolidation (EC-CS) to be based on Profit Center Accounting
(management-oriented consolidation)?
A:
1.9.
Operating Concern
Questions:
Q: 1) Are you using one central profitabilty controlling system (system from an
organizational viewpoint) or do you follow a decentralized approach with several independent
profitability controlling systems?
A:
Q: 2) In SAP the operating concern is an organizational unit that spans one or more
controlling areas. Describe which controlling area(s) you want to assign to your Operating
Concern(s)!
A:
1.10.
Material Valuation Area
Questions:
Q: 1) Is the value of a material the same throughout the company, or can the value of the
same material be different in different plants?
A:
31
Q:
2) Will you ever use Product Costing and/or Production Planning in R/3?
A:
Q:
3) Warning: For SAP Retail, the valuation area is always the site
A:
1.11.
Plant
Questions:
Q:
1) Are all plants in the same country? List the plants and countries.
A:
Q:
2) Will negative Stocks be allowed in any plants? If yes, specify the plants.
A:
Q: 3) Do you need special plants for your maintenance work apart from the common
logistics plants?
A:
Q:
4) Which enterprise entities carry out production and what do they produce?
A:
Q: 5) How does material move between plants (for example, using purchase orders or not)?
What are the requirements you have to fulfill concerning reporting, transport papers, etc.?
A:
Q:
6) Outline all facilities/locations that create, distribute, or store inventory.
A:
Q: 7) Does the manufacturing/distribution process for a product differ such that the
inventory value/cost structure is different at each facility/plant? If so, please explain how.
A:
Q:
8) At which level should the balances be assigned to the organizational units?
A:
1.12.
Division
Questions:
32
Q: 1) Do you need to divide your products into product groups (divisions) to allow customerspecific agreements (such as price agreements or terms or payment)?
A:
Q: 2) Warning: For SAP Retail-specific functions, the division is not supported. A dummy
division is always used.
A:
2. Financial Accounting
2.1.
Chart of Accounts
Questions:
Q:
1) Which companies use the same chart of accounts?
A:
Q:
2) How many natural accounts will each chart of accounts contain? (estimated)
A:
Q:
3) What is the document numbering logic?
A:
Q: 4) Describe how the account number is set up (for example: department, natural
account).
A:
Q:
5) Will the chart of accounts need to be approved? If so, by whom?
A:
Q:
6) Which maintenance language should be used for each chart of accounts?
A:
Q:
7) Which additional languages do you wish to use for your charts of accounts?
A:
Q:
8) Please provide your current Chart of Accounts.
A:
33
Q: 9) Develop a posting system for the transactions you conclude, making sure you cover
all the special cases which may arise.
A:
2.2.
Consolidation Company
Questions:
Q: 1) Determine the smallest units of your corporate structure which are to be used as the
basis for a complete consolidation run.
A:
Q:
2) Comments for the transfer of consolidation groups by flexible upload from file
A:
Q:
3) Define suitable, logical file names.
A:
Q:
4) Do you require additional attributes for your consolidation units?
A:
A:
2.3.
Subgroup
Questions:
Q:
1) Define the consolidation group according to your requirements.
A:
Q:
2) Create suitable hierarchies.
A:
Q:
3) How many consolidated financial statements do you want to create during a year?
A:
Q:
4) Comments to integrated consolidation types
A:
34
Q:
A:
3. Enterprise Controlling
3.1.
Dimensions
Questions:
Q:
1) Which consolidation types do you want to set?
A:
Comments:
Q:
2) Define the dimensions which you want in the system.
A:
Comments:
3.2.
Currencies (Consolidation)
Questions:
Q:
1) In which currencies do you want to the reports generated.?
A:
3.3.
Version
Questions:
Q:
1) Do you intend to consolidate different data categories? If yes, which ones?
A:
3.4.
Consolidation Group
Questions:
Q:
A:
Q:
A:
35
Q:
A:
Q:
A:
Q:
A:
3.5.
Consolidation Unit
Questions:
A:
Q:
A:
Q:
A:
Q:
A:
A:
4. Asset Accounting
Questions:
Q:
1) For which of your legal entities will you be implementing FI-AA?
A:
Q: 2) If you have more than one entity, is a holding company the owner of assets that are
used in another enterprise?
36
A:
[ ]Yes
[ ]No
Comments:
Q: 3) If you have more than one entity, are there affiliated or integrated companies? Please
list all affiliates, subsidiaries, trading partners, shares in other companies and integrated
companies.
A:
Comments:
4.1.
Depreciation area
Questions:
Q: 1) Is there a distinction necessary between book depreciation (for external balance
sheet) and tax values (for a tax balance sheet)?
A:
[ ]Yes
[ ]No
Comments:
Q: 2) Do you require additional parallel valuations for your assets, e.g. for consolidated
valuation, for cost accounting purposes or for statutory reasons? If so, please specify
A:
Comments:
Q: 3) If you have a separate valuation for cost accounting, do you calculate and record
interest?
A:
[ ]Yes
[ ]No
Comments:
Q:
A:
4) Is there a distinction between taxation values and valuation of net assets?

[ ]Yes
[ ]No
Comments:
Q: 5) Do you need to record depreciation for purposes other than book depreciation?
accounting depreciation - Special reserves for special depreciation ? - N
A:
Comments:
37
Q: 6) Do you want the values for these other viewpoints to be derived from the book
depreciation area or another depreciation area (for example, the cost-accounting depreciation
area can be derived from indexed book depreciation values)?
A:
Comments:
Q: 7) Which depreciation area do you use for calculating cost-accounting depreciation and
passing it on to cost accounting?
A:
Comments:
Q: 8) If the cost-accounting depreciation area uses its own valuation, is depreciation
calculated from APC or from the replacement value?
A:
Comments:
Q: 9) If you claim special tax depreciation, how do you handle it: - Allocation and write-off
amounts individually or balanced with each other? - Using a separate depreciation valuation
area?
A:
Comments:
4.2.
Chart of depreciation
Questions:
Q:
1) In which countries do you manage fixed assets?
A:
Q: 2) Are there any statutory asset valuation requirements which would involve parallel
valuation in your financial accounting?
A:
4.3.
Asset class
Questions:
Q:
1) Describe how your fixed assets are structured in the balance sheet?
A:
38
Q: 2) How do you classify your fixed assets at the moment? How do you intend to classify
your assets in the future?
A:
Q:
3) Will you manage financial assets in the asset accounting system?
A:
Q: 4) Do you manage low value assets (LVAs) as fixed assets, or do you post them directly
to an expense account?
A:
Q: 5) Please list, or provide a list of the asset types that you intend to manage in the Asset
Accounting system (e.g. Land, Buildings, Intangibles, etc).
A:
Q: 6) For each asset category (asset class), list the default depreciation method and the
period of depreciation you would like to use.
A:
B. Master data
1. General master records
1.1.
Bank/Bank Directory TR/FI
Questions:
Q: 1) Do you want to create the bank directory (address and control data for banks and post
office banks) manually or copy it automatically?
A:
Q: 2) Which banks and bank accounts will you be using for incoming and outgoing
payments?
A:
Q:
3) In what currencies are these accounts denominated?
39
A:
Q: 4) Are certain payments handled by more than one bank (correspondent
banks/intermediary banks)?
A:
[ ]Yes
[ ]No
Comments:
1.2.
Taxes
Questions:
Q: 1) Will you use an external Tax Package to determine the appropriate tax jurisdiction
and/or tax rates to apply to purchasing documents and/or vendor invoices? If yes, name the
external package.
A:
Q:
2) Will the tax jurisdiction codes be loaded into SAP?
A:
2.1.
G/L Account
Questions:
Q:
1) What procedure do you use when you need to create new account numbers?
A:
Q: 2) Can you define groups of general ledger accounts that require similar information in
the master record?
A:
Q:
3) How many retained earnings accounts do you have?
A:
Q:
4) For which general ledger accounts do you wish to display line items?
A:
Q: 5) Which accounts do you wish to manage on an open item basis (for example, bank
accounts)?
40
A:
Q: 6) Which accounts do you wish to maintain in foreign currency (for example, bank
accounts)?
A:
Q: 7) Describe any special requirements when posting to particular general ledger accounts
(for example, expense accounts require an associated cost center).
A:
Q:
8) What criteria do you use to search for G/L accounts?
A:
2.2.
Ledger
Questions:
Q:
1) Do you have to report in accordance with cost of sales accounting?
A:
Q: 2) Do you have special statutory accounting requirements that are not covered in other
R/3 applications? Example: Currency translation of a foreign subsidiary, different fiscal year
ends to the international trading partner.
A:
Q:
3) Have you defined the necessary domains and data elements in the ABAP Dictionary?
A:
2.3.
Legal Consolidation
2.3.1.
Item
Questions:
Q: 1) Which requirements do you have for the creation and/or structure of your cons chart
of accounts (US GAAP, IAS, HGB)?
A:
Q: 2) Should retained earnings be disclosed in the balance sheet or in the income
statement?
A:
Comments:
41
Q: 3) Should income statements be created using cost-of-sales accounting or period

accounting?
A:
Comments:
Q: 4) Do you summarize your operational accounts to group accounts (financial statement
items)?
A:
Comments:
Q:
5) If yes, do you summarize at the subsidiary level or at the corporate group level?
A:
Comments:
Q:
6) Do you require further freely definable classifications for your FS items?
A:
Comments:
Q: 7) Do you use an integration scenario? If so, you can transfer the FS items from a G/L
chart of accounts or a financial statement version.
A:
Comments:
Q: 8) Define your selected items for posting financial statement imbalances and for posting
deferred taxes, for both retained earnings carried forward as well as the balancing
adjustment.
A:
Comments:
2.3.2.
Subitem
Questions:
Q:
1) How do you want to define the subitems?
A:
Q:
2) Which default values do you want to define for the characteristic value of subitems?
A:
2.3.3.
Sets (Namespace)
42
Questions:
Q:
1) Define suitable name spaces for the sets you use.
A:
2.4.
Funds Management
Questions:
Q: 1) Describe the relationship between the Financial Accounting fiscal year and the Funds
Management fiscal year (Budget year/ budget periods)
A:
Q: 2) Provide more details on the number of budget periods, special adjustment periods
and description of what is accomplished/processed in this special periods.
A:
Q: 3) Are there special budgetary structures to cover interim periods / special periods (e.g.if
budget has not been approved in time: provisional budgets)? How are these structures
related to the budget structures of the adopted budget?
A:
Q: 4) Please provide detail information on legal requirements within the budget
management sector (Financial regulations, internal rules, ....)
A:
Q: 5) Describe the current budget organizational structure (budget/master data hierarchy)
and the current nomenclature/scale. Create a list of the organizational units that are
responsible for the budget (execution).
A:
Q:
6) Are there any legal requirements for nomenclature /structure of the master data?
A:
Q: 7) Is it possible to categorize the types of expenditure? Create a list of expenditure
types/categories and describe how these relate to the execution level.
A:
Q: 8) Describe the changes that may be made to the budget structure (master data) within a
year.
A:
43
Q: 9) Describe the changes that may be made to the budget structure (master data) over a
period of years.
A:
Q:
10) Describe the quantity and timing of changes of the budget structure
A:
Q: 11) Describe which information objects (master data) have to remain online in the
system, and for how long.
A:
Q:
12) Provide an overview of the volume of master data (FM).
A:
Q: 13) Explain which legacy data (historical data) needs to be transferred from the previous
system to Funds Management (level of detail, number of years, ...).
A:
2.4.1.
Funds Center
Questions:
Q: 1) Is there any special nomenclature for the naming (organization) of the funds center?
Describe the existing (planned) structure.
A:
Q: 2) Generate a list of all information to be stored at funds center level (list of fields, short
description, and properties of fields).
A:
Q: 3) Which information could be changed for a funds center? Create a list of all fields/field
contents.
A:
2.4.2.
Commitment Item
Questions:
Q: 1) Is there any special nomenclature for the naming (organization) of the commitment
item? Describe the existing (planned) structure.
A:
44
Q: 2) List the information to be stored at commitment item level (list of fields, short
A:
Q: 3) Which information is possibly changed for a commitment item? Generate a list of all
fields/field content.
A:
2.4.3.
Fund
Questions:
Q: 1) Generate a list of funds origins (funds, funds from secondary sources). Are these
funds from secondary sources budgeted and assigned separately? Should these funds be
displayed separately for budgeting and execution?
A:
Q: 2) Provide an overview of the different fund types (for example, special revenue,
donations,....).
A:
Q:
3) Provide a list and a short description of your budget sources.
A:
Q:
4) Do you receive grants? If so, provide detailed information (USA).
A:
Q: 5) If you manage different funds (grants): Describe the characteristics/special
features/FM requirements for the fund (lifetime, reporting periods, special features with regard
to budget and budget execution).
A:
Q: 6) Is it possible to group the used funds (from secondary sources)? If so, describe the
groups and the funds belonging to them.
A:
Q: 7) Do you have special funds for internal services? How do you distribute the accrued
expenses to other funds?
A:
Q: 8) Do you have to produce financial statements by funds, fund goups, or fund types?
Provide an overview of those funds. (USA)
45
A:
Q: 9) Are budget/actual reports produced for funds/fund groups/fund type levels? Provide
an overview.
A:
Q: 10) Is there any special nomenclature (organization) for the name of the fund? Describe
the existing (planned) structure.
A:
Q: 11) List the information to be stored at application of funds/funds level (list of fields, short
A:
Q: 12) Which information could be changed for a fund? Create a list of all fields/field
contents.
A:
Q: 13) USA only: Do you have endowment funds? If so, please provide detailed
information.
A:
Q:
14) USA only: Do you have grants? If so, please provide detailed information.
A:
2.4.4.
Application of Funds
Questions:
Q: 1) Is there any special nomenclature for the naming (organization) of the application of
funds? Describe the existing (planned) structure.
A:
Q: 2) List the information to be stored at application of funds/funds level (list of fields, short
A:
Q: 3) Which information is possibly changed for an application of funds? Generate a list of
all fields/field contents.
A:
46
3. Treasury
3.1.
General
3.1.1.
Chart of Accounts
Questions:
A:
3.1.2.
Business Partner
Questions:
Q: 1) What "categories" do you use to distinguish between different types of business
partner?
A:
Q:
2) Are your business partners natural persons, legal persons, or both?
A:
Q:
3) Are the partners related to each other?
A:
3.1.3.
House Banks
Questions:
Q: 1) Which bank accounts do you use to process payments for your money market
transactions?
A:
Q:
2) Provide an overview of your house banks (the banks you have accounts with).
A:
3.1.4.
Limits
Questions:
Q: 1) For each limit, specify which flows should be included in the calculation (only assets,
only liabilities, both assets and liabilities) and whether the amounts should be added or
subtracted.
A:
47
3.2.
Treasury Management
3.2.1.
Class
Questions:
Q:
1) Make a qualified estimate of your average positions for each class (annual average).
A:
Q: 2) Specify the quantities for each product group (number of securities accounts, number
of positions per securities account, number of classes).
A:
Q:
3) Which fields do you require for master data maintenance?
A:
3.2.2.
Securities Account
Questions:
Q:
1) How many securities accounts do you have at present?
A:
Q: 2) Do you want to group your securities accounts into position valuation units (across
several securities accounts)?
A:
Q: 3) How do you split the positions in securities accounts that are not part of the premium
reserve fund into residual assets, restricted assets and unencumbered assets? (Germany)
A:
3.2.3.
Position Indicator
Questions:
Q: 1) How do you structure the balance sheet accounts for securities in the general ledger
(determination of account assignment reference)?
A:
3.2.4.
Market Data
Questions:
Q:
1) Which rates/prices do you need to value your positions?
A:
48
Q:
2) How do you currently update your security prices (automatically or manually)?
A:
3.3.
Loans
3.3.1.
Loan Products
Questions:
Q:
1) Is there a product sheet or product description for loans?
A:
Q: 2) According to which criteria have you classified your loan portfolio (for example,
according to product, term, ...)?
A:
Q:
3) Do you manage loans given and/or loans taken?
A:
Q:
4) Roughly categorize the types of loan you manage.
A:
Q:
5) Do you manage foreign currency loans?
A:
Q:
6) Do you post loans on the basis of customer accounts? (are payments monitored?)
A:
3.3.2.
Collateral
Questions:
Q:
1) To what extent do you manage assigned loans (undisclosed assignments)?
A:
Q: 2) To what extent do you manage guaranteed loans? Who are the relevant guarantors?
To which loan products do guarantees apply?
A:
Q: 3) Do you process grants/subsidies to borrowers in conjunction with the relevant
institutions?
A:
49
Q:
4) Do you manage encumbrances (own rights, third-party rights)?
A:
Q:
5) What other collateral do you have to secure mortgage loans (e.g. life insurance)?
A:
Q:
6) Which basic data / assignment data do you enter in relation to collateral?
A:
3.3.3.
Collateral Objects
Questions:
Q: 1) How do you determine collateral values? Who produces expert reports (technical
department, external expert)?
A:
Q:
2) What other collateral do you have to secure mortgage loans (e.g. life insurance)?
A:
Q:
3) Do you manage encumbrances (own rights, third-party rights)?
A:
3.3.4.
Filed Documents
Questions:
Q: 1) Do you intend to use file management to control the loan process (e.g. have all the
required documents been received?), or merely to archive the filed documents?
A:
Q:
2) What kind of documents do you have to administer?
A:
3.3.5.
Condition Structure
Questions:
Q: 1) Which different condition structures do you use (annuities, instalments, final
repayment)? To which product categories do they apply?
A:
50
Q: 2) What are the resulting condition types (nominal interest, annuity repayment,
commitment interest)?
A:
Q:
3) To what extent do you manage variable-rate loans? Which loans are they?
A:
Q: 4) How do you adjust the conditions for loans due to expire (rollover)? Do you send
contract offers or contracts to the customer? Do you apply standard conditions or grant
individual conditions?
A:
Q:
5) Which effective interest method do you use?
A:
Q:
6) How do you deal with loan discounts and premiums?
A:
3.3.6.
Correspondence
Questions:
Q: 1) What types of correspondence do you generate during the course of the loan
process?
A:
Q:
2) Do you want to store correspondence in an optical archive?
A:
3.4.
Market Risk Management
Questions:
Q:
1) Should valuations be differentiated according to the bid/ask rates?
A:
3.4.1.
Reference Interest Rate
Questions:
Q:
1) Which reference interest rates are required?
A:
51
3.4.2.
Yield Curves
Questions:
Q: 1) Which yield curves are required? Which reference interest rates (interfaces) should be
used as a basis for defining the yield curves?
A:
3.4.3.
Volatility
Questions:
Q:
1) Do you use option instruments? Which?
A:
Q:
2) Do you require your own volatility type for value at risk calculations?
A:
3.4.4.
Reporting
Questions:
Q:
1) Which market data parameters are used for position valuation?
A:
Q:
2) Which product types do you want to value differently from the standard?
A:
Q: 3) Which additional flows (such as premiums or charges) do you want to include in the
valuation?
A:
3.4.5.
Prices/NPVs for OTC Transactions
Questions:
Q:
1) Should the net present values calculated by the system be saved?
A:
Q: 2) Do you want to include net present values that have been calculated externally in the
mark-to-market position valuation?
A:
3.4.6.
Scenario
Questions:
52
Q:
1) Which market data simulations do you want to carry out?
A:
3.4.7.
Market Data Shift
Questions:
Q:
1) Do you want to incorporate relative changes to market data in your evaluations?
A:
3.4.8.
Statistics Type
Questions:
Q:
1) Do you want to carry out value at risk evaluations (variance/covariance)?
A:
Q:
2) Do you want to calculate your volatilities and correlations?
A:
3.4.9.
Correlation
Questions:
Q:
1) Do you want to carry out value at risk evaluations (variance/covariance)?
A:
3.4.10.
Risk Hierarchy
Questions:
Q:
1) Do you want to carry out value at risk evaluations?
A:
Q:
2) Which risk factors do you want to consider for your risk evaluations?
A:
4. Revenue and cost controlling

4.1.
Overhead Cost Controlling
4.1.1.
Cost Element
4.1.1.1.
Primary Cost Element
Questions:
53
Q:
1) Define primary cost elements based on the definition of the chart of account.
A:
Q: 2) Reserve a number range in the chart of accounts for the definition of CO-specific
accounts/primary cost elements: which additional primary cost elements do you need (such
as for accruals)?
A:
4.1.1.2.
Secondary Cost Element
Questions:
Q:
1) Define secondary cost elements for planning, allocation and reporting purposes.
A:
4.1.1.3.
Cost Element Group
Questions:
Q:
1) Define cost element groups for planning, allocation, and reporting purposes.
A:
4.1.2.
Cost Center
4.1.2.1.
Cost Center
Questions:
Q: 1) Define cost centers as the lowest level in your organizational structure at which you
hold one person responsible for the expenses incurred (check whether you have covered the
whole organization).
A:
4.1.2.2.
Standard Hierarchy for Cost Centers
Questions:
Q: 1) Take your corporate organizational structure and build a hierarchy according to levels
of responsibilities, with cost centers as the lowest level.
A:
4.1.2.3.
Cost Center Group
Questions:
Q: 1) Besides the standard hierarchy, do you need other alternative structure (groups) of
cost centers (for planning, allocation, and reporting purposes)?
A:
4.1.3.
Activity Type
4.1.3.1.
Activity Type
54
Questions:
Q: 1) Define the type of activity performed by each cost center. Do this by defining one or
more measurable activity type(s) for each cost center.
A:
Q: 2) Since activity types are posted as secondary cost elements, have you specified the
secondary cost elements to which you want to assign the activity type (one-to-one, or one
cost element for more than one activity type)?
A:
4.1.3.2.
Activity Type Group
Questions:
Q: 1) Group your activity types into different categories or similar attributes for planning,
allocation and reporting purposes.
A:
4.1.4.
Statistical Key Figures
4.1.4.1.
Statistical Key Figures
Questions:
Q: 1) Which statistical key figures do you want to use for allocations and reporting (such as
telephone units, headcount, and so on)?
A:
4.1.4.2.
Statistical Key Figure Group
Questions:
Q: 1) Define groups of statistical key figures (such as the group for all headcount statistical
figures).
A:
4.1.5.
Business Process
4.1.5.1.
Business Process
Questions:
Q: 1) Do you want to define business processes across different areas of your organization
and plan, enter, and allocate overhead costs on the basis of these?
A:
[ ]Yes
[ ]No
Comments:
Q:
2) Define your business processes (such as sales-order processing).
A:
55
Comments:
4.1.5.2.
Standard Hierarchy for Business Processes
Questions:
Q: 1) Define the standard hierarchie of processes for planning, allocating and reporting
business process costs.
A:
4.1.5.3.
Business Process Group
Questions:
Q: 1) Do you group your business processes alternatively by categories or similar attributes
so that you can plan, allocate and report on aggregated levels?
A:
4.1.6.
Internal Order
Questions:
Q: 1) What business criteria do you use to classify your internal orders (for example,
overhead orders, accrual orders, investment orders, statistical orders, and so on)?
A:
Q: 2) What are the types of orders that will be used in the controlling area (such as
investments, marketing, etc.)?
A:
Q: 3) Should some of the orders be used for information purposes only - that is, should the
real posting be on the cost center?
A:
4.2.
Product Cost Controlling
4.2.1.
Procurement Alternative
Questions:
Q: 1) Are you working with multiple supply sources (different vendors) or multiple production
methods (in-house production and subcontracting) for the same material?
A:
4.2.2.
Cost Component
Questions:
Q:
1) Define the structure of your product cost components (40 cost components max)!
56
A:
Q:
2) Which cost components should be part of the product`s standard price?
A:
Q:
3) Define the calculation method for each cost component.
A:
Q: 4) Do you require an alternative structure that breaks down the activity and process
costs in accordance with their original costs (such as wages, salaries, energy, depreciation)?
A:
Q: 5) Which cost components should be part of the product's cost of goods manufactured in
Profitability Analysis?
A:
4.2.3.
Product Cost Collectors
Questions:
Q: 1) If you are working with period-based controlling, do you want to have one cost
collector for each production method or for each material?
A:
4.2.4.
Material Ledger Data
Questions:
Q: 1) Do you intend to value the material with more than one currency or valuation
approach? What are those currencies/approaches?
A:
Q: 2) Do you want to make subsequent allocations of variances (from purchasing,
production) for raw materials and materal produced in-house?
A:
Q: 3) Do you want to differentiate between procurement alternatives and manufacturing
processes for your actual costs?
A:
4.3.
Profitability Analysis
4.3.1.
Characteristics
4.3.1.1.
Characteristic Definition
57
Questions:
Q: 1) List the dimensions (characteristics) that you want to create contribution margin
accounting for, according to your reporting requirements.
A:
4.3.1.2.
Characteristic Values
Questions:
Q: 1) For the characteristics defined in the previous question, specify values (such as,
regions: North, west, east, south)
A:
4.3.1.3.
Characteristic Derivation
Questions:
Q: 1) List the terms (characteristics) that do not have master data, and state how they are
dependent on other criteria.
A:
Q:
2) List the terms (characteristics) that are dependent on each other in a hierarchy.
A:
4.3.2.
Value Fields
4.3.2.1.
Definition of Value Fields
Questions:
Q:
1) Define the report rows (value fields) that you wish to analyse.
A:
Q: 2) Are you interested only in the revenues and costs that are directly related to product
sales?
A:
Q:
3) Do you also wish to see other product-related overhead costs?
A:
Q: 4) Do you also wish to see other income or expenditures that are not related to your
regular business activity (e.g. product production or sales)?
A:
Q: 5) Decide which value fields can be posted as reconcilable with FI (true), and which are
to be filled with accrual valuations.
58
A:
4.3.3.
Condition Types
4.3.3.1.
Definition of Condition Types
Questions:
Q: 1) Do you want information on accrued values for your result information, that are not
defined as conditions in SD, or do you require user-defined condition types in CO-PA for
planning purposes?
A:
5.1.
Consolidation
5.1.1.
Consolidation Chart of Acounts / FS Item Hierarchy
Questions:
A:
statement?
A:
Comments:
accounting?
A:
Comments:
items)?
A:
Comments:
Q:
A:
Comments:
Q:
59
A:
Comments:
A:
Comments:
adjustment.
A:
Comments:
5.1.2.
Breakdown Categories
Questions:
Q: 1) How many breakdown categories can be derived from your reporting system? Which
different details would you like to see withing a consolidation chart of accounts?
A:
Q: 2) Do you want to differentiate elimination differences between currency-related and
other differences?
A:
[ ]Yes
[ ]No
Comments:
5.1.3.
Custom Characteristics
Questions:
Q: 1) Do you need further custom characteristics, in addition to the standard
subassignments?
A:
[ ]Yes
[ ]No
Comments:
Q:
2) If yes how many and which characteristics?
A:
Comments:
60
5.1.4.
Subitem Category
Questions:
Q: 1) Which standard subassignments would you like to use? What requirements do you
have for group reporting later on, for example, asset history sheets, equity aging reports,
segment reports, etc. ?
A:
5.1.5.
Subitem
Questions:
Q:
A:
Q:
A:
5.1.6.
Sets (Namespace)
Questions:
Q:
1) Define suitable name spaces for the sets you use.
A:
6. Asset Accounting
Questions:
Q: 1) How many fixed assets and how many assets under construction do you currently
have?
A:
Q:
2) Which organizational units do you manage in the asset master record?
A:
Q:
3) Do you want asset master record numbering to be internally or externally assigned?
A:
Q: 4) Do you see a business need to use both internal and external number assignment,
depending on the asset class? If so, please specify.
A:
61
Q: 5) If you use external number assignment, do you want to allow the assignment of
alphanumeric numbers?
A:
[ ]Yes
[ ]No
Comments:
Q: 6) Do you want to represent asset components using asset sub-numbers? If so, for what
purposes do you plan to use asset sub-numbers?
A:
Comments:
Q: 7) Are cost centers (business areas) to be defined in the asset master record on a timedependent basis?
A:
Comments:
Q: 8) Do you see a business need to create multiple similar asset master records in one
step?
A:
Comments:
Q:
9) Do you have assets that require increased depreciation due to multiple shift use?
A:
Comments:
Q: 10) In your enterprise, is there a requirement to shut down an asset (discontinue
depreciation) for a period of time?
A:
Comments:
Q:
11) How do you archive your asset master records at the present time?
A:
Comments:
Q: 12) How long do you intend to continue to manage assets, which are no longer on hand
physically, in the system?
62
A:
Comments:
C. Business processes
1.1.
Basic Settings
1.1.1.
Fiscal Year and Posting Periods
Questions:
Q:
1) How many accounting periods do you define in a fiscal year?
A:
Q:
2) Is your fiscal year identical with the calendar year?
A:
Q: 3) If your fiscal year is not identical with the calendar year, please provide a schedule of
period closing for the past, current and next year.
A:
Q: 4) Do all your company codes have the same fiscal year/fiscal year variant? Provide
details if this is not the case.
A:
Q:
5) When do you close your fiscal year?
A:
Q: 6) Who is responsible for opening and closing accounting periods (including for materials
management)?
A:
1.1.2.
Document
Questions:
Q:
1) How do you classify your documents?
63
A:
Q: 2) For which types of documents are the document numbers assigned
internally/externally?
A:
Q:
3) What is the document numbering logic?
A:
Q:
4) Are the document numbers assigned on a yearly basis?
A:
1.1.3.
Tax on Sales/Purchases in SAP System
Questions:
Q: 1) Value added tax: Which are the current tax rates in the countries of your company
codes?
A:
Q:
2) Value added tax: Do you have non-deductible taxes?
A:
Q:
3) How do you handle taxes on imports (tax rate, reporting requirements)?
A:
Q:
4) How do you handle taxes on exports (tax rate, reporting requirements)?
A:
Q:
5) Do you have companies with plants in foreign countries?
A:
Q:
6) What are the tax reporting requirements?
A:
Q:
7) How do you calculate taxes if there are cash discounts?
A:
Q:
8) To which G/L accounts will taxes be posted?
64
A:
Q:
9) In which cases will manual journal entries be made to tax accounts?
A:
Q:
10) Which of your General Ledger accounts are not relevant to tax?
A:
Q:
11) Do you use a particular exchange rate for taxes? If so, please specify.
A:
1.1.4.
Posting Help
Questions:
Q: 1) Which help for posting do you need (such as account assignment models, sample
documents, control totals, user parameters)?
A:
1.1.5.
Withholding Tax
Questions:
Q: 1) What are the reporting requirements for contractors, self-employed etc. in your
country?
A:
Q:
2) How do you transmit this information to the tax authorities and your vendors?
A:
Q:
3) Do you withhold any amounts at the time of payment?
A:
1.1.6.
Inflation
Questions:
Q:
A:
1) Are there legal requirements regarding inflation in your country?

[ ]Yes
[ ]No
Comments:
65
Q: 2) If there are legal requirements for inflation, how do they impact financial accounting:
Do you use hard currency or do you use periodic revaluation?
A:
Comments:
1.1.7.
Schedule Manager
Questions:
Q: 1) Are the processes that you run on a regular basis (such as period-end closing,
payment run, dunning run) scheduled and monitored using a Scheduler?
A:
[ ]Yes
[ ]No
Comments:
1.2.
General Ledger Processing
1.2.1.
Postings in G/L
1.2.1.1.
Park G/L Account Document
Questions:
Q:
1) What is your procedure for parking and releasing documents?
A:
1.2.1.2.
G/L Account Posting
Questions:
Q:
1) What types of general ledger transactions do you process?
A:
Comments:
Q:
2) Which internal documents do you need to print?
A:
Comments:
1.2.1.3.
Recurring Entry
Questions:
Q: 1) Do you have documents that occur on a regular basis (monthly or quarterly, for
example)?
A:
1.2.1.4.
Document Reversal
Questions:
66
Q:
1) How should a document reversal update the balances of the relevant accounts?
A:
Q:
2) Do you want do define a specific document type for reverse documents?
A:
1.2.1.5.
Accrual/Deferral Posting
Questions:
Q:
1) How do you handle accruals?
A:
1.2.2.
General Ledger Account Analysis
1.2.2.1.
General Ledger Line item Analysis
Questions:
Q: 1) Is there certain information that you wish to be able to display when you view items
online?
A:
1.2.3.
General Ledger Planning
1.2.3.1.
General Ledger Planning
Questions:
Q:
1) What planning (budgeting) do you carry out in your General Ledger?
A:
Q:
2) Do you plan on a monthly, quarterly, or annual basis?
A:
Q: 3) How do you distribute planned amounts to individual planning periods (for example,
equal distribution among periods, seasonal distribution)?
A:
Q:
4) Does your planning take into consideration non-financial (statistical) data?
A:
1.2.4.
Account Balance Interest Calculation (G/L)
1.2.4.1.
Account Balance Interest Calculation for General Ledger
Questions:
67
Q: 1) For which G/L accounts do you calculate interest on balances? Give a brief
description.
A:
1.2.5.
Closing Operations
Questions:
Q:
1) Which internal and external evaluations belong to month-end closing?
A:
Q:
2) Which processes do you have in addition to the month-end closing?
A:
Q:
3) Describe your current process and time frame for year-end closing.
A:
Q: 4) How do you specifically handle reporting for taxes on sales and purchases and other
statutory requirements?
A:
Q:
5) What are your reconciliation procedures?
A:
1.2.5.1.
Foreign Currency Valuation for Open Items
Questions:
Q: 1) Describe your foreign currency revaluation process and which valuation
methods/exchange rate types you use.
A:
Q:
2) In which cases do you post foreign currency revaluations manually?
A:
1.2.5.2.
Foreign Currency Valuation for Balances
Questions:
Q: 1) Describe your foreign currency revaluation process and which valuation
methods/exchange rate types you use.
A:
Q:
2) In which cases do you post foreign currency revaluations manually?
68
A:
1.2.5.3.
Reclassification Receivables/Payables
Questions:
Q: 1) Do you classify open vendor/customer items in the financial statements according to
short, medium, or long term receivables/payables? Describe your procedure.
A:
Q:
2) Do you have departments in your sites?
A:
1.2.5.4.
GR/IR Clearing Account Maintenance
Questions:
Q: 1) Do you show goods receipts without an invoice and invoices without goods receipts
separately in your balance sheet reporting?
A:
1.2.5.5.
Flat-Rate Individual Value Adjustment due to Default or Credit

Risk
Questions:
Q:
1) How often do you need a flat-rate individual value adjustment?
A:
Q: 2) Are there occasions where you increase your interest rates for long-term or doubtful
customer accounts?
A:
1.2.5.6.
Profit and Loss Adjustment
Questions:
Q: 1) Do you need to produce an internal balance sheet on business area or profit center
level?
A:
[ ]Yes
[ ]No
Comments:
1.2.5.7.
Financial Statement Creation
Questions:
Q:
1) Do you create financial statements on a monthly, quarterly or yearly basis?
69
A:
1.2.5.8.
Periodic Reports
Questions:
Q:
1) What type of information flow do you have for the results of periodic asset reporting?
A:
Q: 2) What are the critical monthly, quarterly and annual reports that you need for Asset
Accounting?
A:
Q: 3) Which kind of reports do you use to reconcile asset accounting with the general
ledger?
A:
Q:
4) Are there any particular reports you would like for low value assets?
A:
Q:
5) Are there any particular reports you run for leased assets?
A:
Q:
6) How do you create your inventory lists? Do you use barcodes?
A:
Q: 7) By which organizational units (or combinations of units) are asset reporting functions
structured (for example, company, cost center etc)?
A:
1.2.5.9.
Carry Forward G/L Balances
Questions:
Q:
1) How many retained earnings accounts do you have?
A:
1.3.
Accounts Payable Processing
1.3.1.
Vendor Down Payments
Questions:
Q: 1) In which cases do your vendors require you to make a payment prior to the
processing of an order or shipment?
70
A:
Q: 2) Please describe the complete process currently in place for down payments, including
the postings that are generated.
A:
Q:
A:
3) Do you plan on paying down payments with the automatic payment program?
[ ]Yes
[ ]No
Comments:
1.3.2.
Invoices and Credit Memos
Questions:
Q: 1) What are your internal procedures and controls from the point of invoice receipt to
payment?
A:
1.3.2.1.
Vendor Document Parking
Questions:
Q:
1) What is your procedure for parking and releasing invoices and or/credit memos?
A:
1.3.2.2.
Invoice Receipt
Questions:
Q:
1) Which invoices, that are not related to a purchase order, do you typically post?
A:
Q:
2) Can you use templates for some of these invoices?
A:
Q:
3) How do you handle transactions in foreign currencies?
A:
Q:
4) Describe any taxes that must be calculated on vendor transactions.
A:
Q:
5) How do you handle cash discounts?
71
A:
1.3.2.3.
Vendor Credit Memo
Questions:
Q:
1) How do you process vendor credit memos?
A:
1.3.2.4.
Document Reversal
Questions:
Q:
A:
Q:
A:
1.3.2.5.
Recurring Entry
Questions:
example)?
A:
1.3.3.
Vendor Account Analysis
1.3.3.1.
Vendor Account Evaluations
Questions:
Q:
1) Which evaluations do you need for vendors?
A:
1.3.4.
Vendor Payments
Questions:
Q: 1) Which payment methods do you use (check, bank transfers, bills of exchange, direct
debit, etc.)?
A:
Q:
2) How do you pay your domestic vendors (by check, bank transfer etc.)?
A:
Q:
3) How do you pay your foreign vendors (by check, bank transfer, etc.)
A:
72
Q:
4) How do you pay your employees (e.g. travel expenses)?
A:
Q:
5) How do you handle partial payments to vendors?
A:
Q: 6) Do you always issue a single payment for multiple invoices to the same vendor? If
not please specify the exeptions.
A:
Q:
7) How do you handle payables to vendors that are also customers?
A:
Q:
8) How do you handle credit memos?
A:
Q:
9) How do you handle cash discounts?
A:
Q:
10) How do you handle exchange rate differences in foreign currency payments?
A:
Q: 11) How do you create the payment media (payment forms, remittance advices or
electronic files) for these payment methods?
A:
Q:
A:
12) Do you use prenumbered checks?

[ ]Yes
[ ]No
Comments:
Q:
13) How do you reconcile your check register (cleared checks)?
A:
Comments:
Q:
14) How do you transfer your electronic payment file to the bank?
73
A:
Comments:
1.3.4.1.
Release for Payment
Questions:
Q:
1) How do you release invoices that have been blocked for payment?
A:
1.3.4.2.
Manual Outgoing Payments
Questions:
Q:
1) Which procedure do you use to process manual payments to vendors?
A:
Q:
2) Do you print or hand-write the payment media (for example, checks, transfer forms)?
A:
1.3.4.3.
Automatic Outgoing Payments
Questions:
Q: 1) How do you post payments? Which G/L accounts are used? Which additional account
assignements (for example, cost centers) do you need for bank postings, bank charges
accounts, cash discount accounts, and exchange rate differences?
A:
Q: 2) Do you wish to clear vendor invoices at the time of payment or at the time the bank
statement is posted?
A:
Q: 3) Do you apply payments automatically based on an electronic statement of account or
a lockbox file? Describe in detail how these payments are processed.
A:
Q:
4) How often do you make automatic payments?
A:
Q: 5) From which bank account(s) do you make payments? List the bank accounts by
payment method, by foreign currency, or any other criteria relevant for bank selection.
A:
74
Q: 6) How does your actual cash position influence the way you assign funds to the different
banks in the payment program?
A:
Q:
7) How do you handle bank charges?
A:
1.3.5.
Account Clearing [AP]
Questions:
Q:
1) In which cases are open items cleared other than through payment receipts?
A:
1.3.6.
Interest Calculation [A/P]
Questions:
Q:
1) For which vendors do you calculate interest?
A:
1.3.6.1.
Vendor Account Balance Interest Calculation
Questions:
Q:
1) Which interest rates do you use?
A:
Q:
2) How do you post interest charges?
A:
1.3.6.2.
Calculation of Interest on Arrears - Vendors
Questions:
Q:
1) After how many days do you calculate interest on overdue amounts?
A:
Q:
A:
Q:
A:
1.3.7.
Correspondence with Vendors
1.3.7.1.
Correspondence with Vendors

75
Questions:
Q: 1) What correspondence (such as balance confirmation) and internal evaluations (such
as internal documents) do you create for your vendors?
A:
1.4.
Accounts Receivable Processing
1.4.1.
Customer Down Payments
Questions:
Q: 1) In which cases do you require your customers to make a payment prior to the
processing an invoice or delivery?
A:
Q: 2) What is the complete process for down payments, including the postings that are
generated?
A:
Q: 3) Do you plan on paying down payments with the automatic payment program? (direct
debit)
A:
[ ]Yes
[ ]No
Comments:
Q:
A:
4) Do you plan on dunning down payments request?

[ ]Yes
[ ]No
Comments:
1.4.1.1.
Customer Down Payment
Questions:
Q:
1) How do you process customer down payments?
A:
Q:
2) How are these down payments cleared with the customer account?
A:
Q:
3) Are some customer down payments related to projects?
A:
76
1.4.2.
Invoices and Credit Memos
1.4.2.1.
Customer Document Parking
Questions:
Q:
1) Do customer invoices require any type of approval before they are posted?
A:
Q:
2) What is your procedure for parking and releasing invoices and or/credit memos?
A:
1.4.2.2.
Outgoing Invoice
Questions:
Q:
1) Which document types and document number ranges do you use?
A:
Q:
2) Can you use templates for some of these invoices?
A:
Q:
A:
3) How do you handle transactions in foreign currencies?

[ ]Yes
[ ]No
Comments:
A:
Comments:
1.4.2.3.
Customer Credit Memo
Questions:
Q:
1) How do you process customer credit memos?
A:
1.4.2.4.
Document Reversal
Questions:
Q:
A:
Q:
A:
77
1.4.2.5.
Recurring Entry
Questions:
example)?
A:
1.4.3.
Account Analysis [A/R]
1.4.3.1.
Credit Management Analysis
Questions:
Q:
1) Which procedures do you have in place to control your customers' credit limits?
A:
1.4.4.
Customer Payments
Questions:
Q:
1) Which procedure do you use to enter customer payments?
A:
Q:
2) How do you handle payment differences?
A:
Q:
3) Are payment differences posted automatically?
A:
Q:
4) Do your customers provide reason codes for discrepancies in payments?
A:
1.4.4.1.
Payment Advice Note Processing
Questions:
Q:
A:
1) Do you receive payment advices from your customers?

[ ]Yes
[ ]No
Comments:
Q:
A:
2) Do you enter payment advices manually prior to applying the payments?

[ ]Yes
[ ]No
Comments:
78
1.4.4.2.
Release for Payment
Questions:
Q:
1) How do you release invoices that have been blocked for payment?
A:
1.4.4.3.
Manual Incoming Payments
Questions:
Q:
1) Which procedure do you use to enter customer payments?
A:
Q:
2) Which procedure do you use to process manual payments to vendors?
A:
Q:
3) Do you print or hand-write the payment media (for example, checks, transfer forms)?
A:
1.4.4.4.
Automatic Incoming Payments
Questions:
Q: 1) How do you post payments? Which G/L accounts are used? Which additional account
assignements (for example, cost centers) do you need for bank postings, bank charges
accounts, cash discount accounts, and exchange rate differences?
A:
Q: 2) Do you process automatic payments for your customers, such as direct debits and
bills of exchange? Please describe in detail how these payments are processed.
A:
Q: 3) Do you apply payments automatically based on an electronic statement of account or
a lockbox file? Describe in detail how these payments are processed.
A:
Q:
4) How often do you make automatic payments?
A:
Q: 5) From which bank account(s) do you make payments? List the bank accounts by
payment method, by foreign currency, or any other criteria relevant for bank selection.
A:
79
Q: 6) How does your actual cash position influence the way you assign funds to the different
banks in the payment program?
A:
Q:
7) How do you handle bank charges?
A:
1.4.5.
Bill of Exchange Receivable
1.4.5.1.
Manual Payment by Bill of Exchange
Questions:
Q: 1) If you process manual payments, do you want the option of directly entering a check
or a bill of exchange?
A:
1.4.5.2.
Bill of Exchange Usage
Questions:
Q:
1) Do you intend to issue bills of exchange to customers?
A:
1.4.6.
Account Clearing [AR]
Questions:
Q:
1) In which cases are open items cleared other than through payment receipts?
A:
Q:
A:
1.4.7.
Dunning Notice
1.4.7.1.
Automatic Dunning
Questions:
Q:
1) After how many days do you inted to issue a dunning notice?
A:
Q:
2) What is the dunning frequency?
A:
Q:
3) Do you dun various customer groups at different intervals?
80
A:
Q:
4) Which types of dunning do you use?
A:
Q:
5) How many dunning levels do you have?
A:
Q: 6) Which organizational units are responsible for dunning (for example, company code,
division)?
A:
Q:
7) Do you calculate dunning interest or charge a dunning fee?
A:
Q:
8) In which cases do you dun a vendor?
A:
1.4.8.
Interest Calculation [A/R]
1.4.8.1.
Customer Account Balance Interest Calculation
Questions:
Q:
1) For which customers do you calculate interest on balances?
A:
Q:
A:
Q:
A:
Q:
4) What types of notices do you send to your customers and how often?
A:
1.4.8.2.
Calculation of Interest on Arrears - Customers
Questions:
Q:
1) After how many days do you calculate interest on overdue amounts?
A:
81
Q:
2) Which interest rates do you apply to your different groups of customers?
A:
Q:
A:
Q:
A:
Q:
5) What types of notices do you send to your customers and how often?
A:
1.4.9.
Correspondence with Customers
1.4.9.1.
Correspondence with Customers
Questions:
Q: 1) What correspondence (such as balance confirmation) and internal evaluations (such
as internal documents) do you create for your vendors?
A:
1.5.
Bank Accounting
1.5.1.
Incomings
1.5.1.1.
Cash Journal
Questions:
Q:
1) How do you manage incoming cash?
A:
Q:
2) For which business transactions are incoming cash journal postings made?
A:
Q:
3) How are these business transactions posted?
A:
1.5.1.2.
Electronic Bank Statement
Questions:
Q: 1) For which house banks would it make sense to use electronic bank statements? Do
these banks have the required technnical capability?
A:
82
Q:
2) In which format is the electronic bank statement available?
A:
Q: 3) What specific information do the bank statements contain (e.g. invoice numbers)? If
you wish to use the information for the payee to allocate items, you need to select a suitable
interpretation algorithm.
progr
A:
Q: 4) Does you house bank transfer business transaction codes with the bank statements to
help you classify the postings?
A:
Q:
5) Sketch the posting steps for typical bank statement postings.
A:
Q:
6) Which payment methods do you process using the FI payment program?
A:
Q:
7) Do you process these payment methods via separate clearing accounts?
A:
Q: 8) Do you want to distinguish between posting documents for manual and electronic
bank statements for accounting and reporting purposes?
A:
1.5.1.3.
Manual Account Statement
Questions:
Q: 1) What specific information do your bank statements contain (for example, invoice
numbers)?
A:
A:
Q:
A:
83
Q:
A:
Q:
A:
A:
1.5.1.4.
Check Deposit Transaction
Questions:
Q:
1) How many checks do you present to your house banks per day?
A:
Q:
2) Do you enter checks from customers manually or electronically?
A:
Q: 3) What information given by the check issuer can be used to allocate items (check
number, invoice number)?
A:
Q: 4) Sketch the posting steps for check deposits (are checks posted directly to customer
accounts or via clearing accounts)?
A:
Q: 5) Do you want to separate check postings for general ledger accounting and subledger
accounting?
A:
1.5.1.5.
Bill of Exchange Presentation (Debit)
Questions:
Q:
1) Do you want to monitor the bills of exchange presented?
A:
1.5.1.6.
Cashed Checks
Questions:
84
Q: 1) Do you wish to have an overview of the average period outstanding, quantity, and total
amount of outstanding (cashed and open) checks?
A:
[ ]Yes
[ ]No
Comments:
Q: 2) Do you wish to have an overview per vendor of the outstanding checks for the G/L
accounts managed on an open item basis?
A:
[ ]Yes
[ ]No
Comments:
1.5.1.7.
Lockbox (USA)
Questions:
Q:
A:
1) Do you use the lockbox procedure?

[ ]Yes
[ ]No
Comments:
1.5.1.8.
POR Procedure (Switzerland)
Questions:
Q:
1) Do you use the POR procedure?
A:
1.5.2.
Outgoings
1.5.2.1.
Payment with Payment Requests
Questions:
Q: 1) In addition to payments to or from customers and vendors, should payments between
G/L accounts also be dealt with using the payment program?
A:
[ ]Yes
[ ]No
Comments:
1.5.2.2.
Cash Journal
Questions:
Q:
1) How do you manage incoming cash?
A:
Q:
2) For which business transactions are incoming cash journal postings made?
85
A:
Q:
3) How are these business transactions posted?
A:
1.5.3.
Check Management
1.5.3.1.
Manage Check Balance
Questions:
Q: 1) Do you use prenumbered checks, or do you assign your checks numbers from selfdefined number ranges?
A:
[ ]Yes
[ ]No
Comments:
1.5.4.
Account Balance Interest Calculation
1.5.4.1.
Account Balance Interest Calculation
Questions:
Q: 1) For which G/L accounts do you calculate interest on balances? Give a brief
description.
A:
Q:
A:
Q:
A:
Q: 4) Do you combine the debit and credit balances of different accounts for interest
calculation?
A:
1.6.
Special Purpose Ledger
Questions:
Q: 1) Do you want to use the cost of sales accounting method of reporting, and implement
the Special Purpose Ledger for this purpose?
A:
[ ]Yes
[ ]No
Comments:
86
Q: 2) Is the coding block adequate for your reporting requirements, or do you plan to make
changes to the coding block?
A:
Comments:
1.6.1.
Prepare Ledger
1.6.1.1.
Set Up Ledger
Questions:
Q:
1) For what purpose do you wish to implement a Special Purpose Ledger?
A:
Q:
2) What reporting requirements should be met by this Special Purpose Ledger?
A:
Q:
A:
3) Are postings to be made in this ledger?

[ ]Yes
[ ]No
Comments:
Q:
4) From what source is the data to be taken, and how will it be transferred?
A:
Comments:
Q:
5) What criteria should be used to check/summarize data?
A:
Comments:
1.6.2.
Planning
Questions:
Q: 1) If planning is being entered in another application, do you want to have these planned
values reflected in your special ledger?
A:
[ ]Yes
[ ]No
Comments:
Q:
2) Will you enter plan values directly into the special ledger?
87
A:
[ ]Yes
[ ]No
Comments:
Q: 3) Do you need to supplement plan values that are entered into the special ledger from
other R/3 applications?
A:
[ ]Yes
[ ]No
Comments:
Q: 4) Do you require planning data to be matched to the reporting of actual data from the
ledger?
A:
[ ]Yes
[ ]No
Comments:
Q:
A:
5) Does the plan you want to report on already exist in another ledger?
[ ]Yes
[ ]No
Comments:
Q: 6) Do you want to include actual data from previous periods as the part of the total plan
values?
A:
[ ]Yes
[ ]No
Comments:
Q: 7) Are allocations being carried out within cost accounting that you wish to reflect in the
special purpose ledger?
A:
Comments:
Q: 8) Are there additional allocations that you want to carry out only in the Special Purpose
Ledger?
A:
Comments:
1.6.3.
Actual Posting
Questions:
88
Q: 1) Do you need to maintain controls on the accounting periods for posting into your
special ledger?
A:
[ ]Yes
[ ]No
Comments:
1.6.3.1.
Direct Data Entry
Questions:
Q: 1) Will you have entries that have to be carried out in the special purpose ledger and not
in the rest of the SAP System?
A:
[ ]Yes
[ ]No
Comments:
1.6.3.2.
Integration Interface
Questions:
Q: 1) What will be the source of SAP transactions that you wish to have posted to your
A:
Comments:
Q: 2) Are allocations being carried out within cost accounting that you wish to reflect in the
A:
Comments:
1.6.3.3.
Data Transfer
Questions:
Q: 1) Does the new special ledger require data that was posted in the R/3 System prior to
the ledger being created? (Customizing)
A:
[ ]Yes
[ ]No
Comments:
Q:
A:
2) Do you wish to fill the special ledger with data when required?
[ ]Yes
[ ]No
Comments:
1.6.4.
Periodic Processing
89
Questions:
Q: 1) Are there additional allocations that you want to carry out only in the Special Purpose
Ledger?
A:
1.6.4.1.
Assessment
Questions:
Q: 1) Does the receiver of the allocated value want to identify the origin of the allocation, but
does not need to identif y the nature of the original value allocated?
A:
[ ]Yes
[ ]No
Comments:
1.6.4.2.
Rollup
Questions:
Q:
A:
1) Do the balances in the special ledger need to be summarized?

[ ]Yes
[ ]No
Comments:
1.6.4.3.
Currency Translation
Questions:
Q: 1) In which cases and for which accounts do you need to retranslate the amounts
already posted?
A:
Q:
2) Which types of exchange rates do you need (for example, historical exchange rates)?
A:
Q:
3) To which accounts do you want the resulting exchange rates to be posted?
A:
1.6.4.4.
Balance Carried Forward [SL - Special Ledger]
Questions:
Q:
A:
1) Do the balance sheet accounts exist in the special purpose ledger?

[ ]Yes
[ ]No
Comments:
90
Q:
A:
2) Do you require initial values for your new P&L accounts?

[ ]Yes
[ ]No
Comments:
1.7.
Valuation of Balances Relevant to Balance Sheet
1.7.1.
Determination of lowest value
1.7.1.1.
Lowest Value: Market Price Analysis
Questions:
Q: 1) Whaich movement types should have an influence on the market price? Specify the
movement types you use over and above the standard ones.
A:
1.7.1.2.
Lowest Value: Range of Coverage Determination
Questions:
Q: 1) Is every months consumption equally important for the range of coverage
determination? If not, specify the weighting factors.
A:
Q: 2) Is every months stock quantity equally important for the range of coverage
determination? If not, list the weighting factors.
A:
Q: 3) Specify the percentage reductions (markdowns) for range-of-coverage determination.
Are these to differ for the various material types?
entage?
A:
1.7.1.3.
Lowest Value: Determination of Mvt Rate
Questions:
Q: 1) Is every month's stock equally important for the movement rate determination? If not,
list the weighting factors.
A:
Q: 2) Is every month's movements equally important for the movement rate determination?
If not, list the weighting factors.
A:
Q: 3) Specify the percentage reductions (markdowns) for movement rate determination. Are
different reductions to apply for different material types?
ge?
91
A:
1.7.1.4.
Lowest Value: Price Variances
Questions:
Q: 1) Do you want to change the price of the material according to the results of the lowest
value determination process? If so, should this be done in every case or only for certain
materials?
A:
1.7.1.5.
Lowest value: Products
Questions:
Q: 1) Should the costing run for products have an influence on the lowest-value
determination process?
A:
1.7.2.
LIFO valuation
1.7.2.1.
LIFO: Materials Identification
Questions:
Q:
1) Which materials will be included in the LIFO valuation?
A:
1.7.2.2.
LIFO: Group Formation: Execute
Questions:
Q: 1) Do you wish to group materials for LIFO valuation? Are the groups to be formed
automatically?
A:
1.7.2.3.
LIFO: Lowest Value Comparison
Questions:
Q: 1) Do you want to include the results of the lowest value determination process in the
LIFO valuation?
A:
1.7.3.
FIFO Valuation
1.7.3.1.
FIFO: Material ID
Questions:
Q:
1) Which materials do you wish to be included in the FIFO valuation?
A:
92
1.8.
Consolidation
1.8.1.
Preparations for Consolidation
Questions:
Q: 1) What types of validations need to be performed on the data at the original currency
level?
A:
Q: 2) What types of validations need to be performed on the data at the translated currency
level?
A:
1.8.1.1.
Integration
Questions:
Q:
1) What integration has been planned? Describe your transfer methods.
A:
Q:
2) Should the data be integrated into cost of sales accounting?
A:
Q: 3) Do you plan an integrated elimination of intercompany payables and receivables? If
so, should it be carried out automatically?
A:
1.8.1.2.
Setting Up Consolidation Rules
Questions:
Q:
1) In which currencies are the transactions posted in the companies?
A:
Q: 2) What is the schedule for the reconciliation of receivables and payables, and the
delivery of reporting data (changes in equity, equity holdings adjustments, changes in
investments, and so on)?
A:
1.8.1.3.
Applying Consolidation Rules
Questions:
Q:
1) Which types of communication are used in your group?
A:
93
Q:
2) What are the responsibilities in your group in detail?
A:
1.8.1.4.
Decentralized Balance Reconciliation
Questions:
Q: 1) Internal receivables and payables must be matched and possibly reposted prior to
forwarding data. How is this done in your business?
A:
1.8.1.5.
Decentralized Corporate Valuation Postings
Questions:
Q: 1) It is possible to post the standardizing entries for discrepancies between the individual
statement and the consolidated statement in FI ?
in your own company code). Do
you want to use this option or should the standardizing entries be
A:
1.8.1.6.
Decentralized Currency Translation
Questions:
Q: 1) By choosing a parallel currency you can post the data for the consolidation at a later
date directly in FI (entry in group currency). Do you want to use this function?
A:
1.8.2.
Master Data Maintenance
1.8.2.1.
Acquisition of a Company
Questions:
Q:
1) Will your company make other acquisitions?
A:
Q:
2) What is the date of first consolidation?
A:
1.8.2.2.
Divestiture of a Company
Questions:
Q: 1) Does the divestiture of a company entail a reclassification to another consolidation
group, or is this a final consolidation?
A:
1.8.2.3.
Company Merger
Questions:
94
Q: 1) How is business combination handled? Vertical, (meaning that a company is

completely acquired by the other company), or horizontal ( meaning that a new company is
formed)?
A:
1.8.2.4.
FS Chart of Accounts Change
Questions:
Q:
1) Do you need an extra chart of accounts for consolidation?
A:
1.8.2.5.
Company Split
Questions:
Q:
1) Do you want to structure the company into one or more separate legal entities?
A:
1.8.3.
Centralized Data Entry
Questions:
Q:
1) Do you want real-time access to consolidation data?
A:
Q: 2) Do you want drilldown capability in reports from the consolidation database to the
original entry?
A:
1.8.3.1.
Data Transfer
Questions:
Q: 1) If you have decided to load the consolidation database using a batch job, from which
special purpose ledger will you be taking the data?
A:
Q: 2) Do you want to transfer entries from external systems to your special purpose ledger
(similar to direct data entry, but as an interface.)?
A:
1.8.4.
Remote Data Entry
Questions:
Q: 1) What will be the method to enter data directly into the consolidation database for
companies which do not have direct access to SAP R/3?
A:
95
Q: 2) Must the accounting results for these companies be included in overall management
reporting in CO?
there let it flow to the
consolidation database).
A:
Q: 3) Are the accounting results for these companies required only in the consolidation
database? (If this is the case then manual data entry forms or MS Access data entry method
could be used).
A:
1.8.4.1.
Data Transfer
Questions:
Q: 1) If the special purpose ledger is used , the consultant should identify fields included in
reports then map the corresponding fields in the various R/3 modules to the fields in the
special purpose ledger.
A:
1.8.5.
Currency Translation
Questions:
Q:
1) Are any of the companies denominated in a foreign currency?
A:
Q:
2) Which currency translation method does this company uses?
A:
1.8.5.1.
Central Currency Translation
Questions:
Q: 1) Whenever FI data is delivered in group currency, it does not need to be translated
again for Consolidation. Does this apply?
A:
[ ]Yes
[ ]No
Comments:
Q: 2) If consolidation data is to be translated, which translation method is to be used for
which items (key date, average, historical exchange rate, other) ?
A:
Comments:
96
1.8.6.
Postings
1.8.6.1.
Standardizing Entries
Questions:
Q: 1) Should standardizing entries be made to HB1 (special case: Entry in group currency,
for example, high-inflationary currency)?
A:
[ ]Yes
[ ]No
Comments:
1.8.7.
Intercompany Eliminations
Questions:
Q: 1) Do you want different document types for eliminations in the income statement and
balance sheet?
A:
[ ]Yes
[ ]No
Comments:
Q:
A:
2) Do joint venture companies exist and do these need to eliminate investment income?
[ ]Yes
[ ]No
Comments:
Q: 3) Should currency splitting be done for the elimination of payables/receivables
(additional entry in transaction currency)?
A:
[ ]Yes
[ ]No
Comments:
1.8.7.1.
Intercompany Balance Verification
Questions:
Q:
A:
1) Are all companies managed in FI company codes, and is FI integration used?

[ ]Yes
[ ]No
Comments:
1.8.7.2.
Elimination of IC Payables & Receivables
Questions:
Q:
1) Should elimination differences be treated with or without affecting net income?
97
A:
1.8.7.3.
Elimination of IC Revenue and Expense
Questions:
Q: 1) Which items should be eliminated in the P&L: Clearing groups for IC sales, internal
assessments, internal interest, and internal earnings?
A:
Q:
A:
2) Should one-sided elimination be carried out, such as cost of sales accounting ?

[ ]Yes
[ ]No
Comments:
1.8.8.
Elimination of IC Profit and Loss in Current Assets
1.8.8.1.
Elimination of IU Profit/Loss in Transferred Inventory
Questions:
Q:
A:
1) Do you want distinctions by product groups, or by products themselves?

[ ]Yes
[ ]No
Comments:
Q:
2) Which reporting procedure do you want to use: By percentage or by volume?
A:
Comments:
Q: 3) Should prior-year eliminations be cleared against appropriated retained earnings
without affecting net income?
A:
[ ]Yes
[ ]No
Comments:
1.8.9.
Elimination of IC Profit and Loss in Fixed Assets
1.8.9.1.
Elimination of IC Profit/Loss in Fixed Assets
Questions:
Q:
1) Do you want to differentiate by asset groups, or by individual assets?
A:
Q:
2) Should financial assets be eliminated as well as tangible fixed assets?
98
A:
[ ]Yes
[ ]No
Comments:
Q: 3) Should the transfer take into consideration capitalized internal activities/immaterial
assets?
A:
[ ]Yes
[ ]No
Comments:
1.8.10.
Consolidation of Investments
1.8.10.1.
Consolidation Method
Questions:
Q: 1) Which consolidation methods are use? Purchase method, proportional consolidation,
or AT/equity?
A:
Q:
2) Which method do you wish to use? Book value or revaluation?
A:
Q:
3) Should simultaneous or step consolidation be used?
A:
1.8.10.2.
First Consolidation
Questions:
Q: 1) How should the differential from first consolidation be treated? Keep goodwill
(negative goodwill) separate or balance it as credit-side differential?
A:
Q:
2) How should goodwill (negative goodwill) be treated? Amortizable life?
A:
Q: 3) Should hidden reserves be assigned to goodwill (hidden additions to negative goodwill
not yet realized)?
A:
[ ]Yes
[ ]No
Comments:
1.8.10.3.
Investment Amortization/Write-Up
Questions:
99
Q:
A:
1) Should investment amortization/writeups be automatic?

[ ]Yes
[ ]No
Comments:
1.8.10.4.
Increase/Reduction in Capitalization
Questions:
Q:
1) Should new differentials be treated together with existing differentials, or separately?
A:
1.8.10.5.
Subsequent Consolidation
Questions:
Q: 1) Where is the appropriation of retained earnings stated (profit and loss account or
balance sheet)?
A:
Q:
2) How should minority interests in annual net income be treated?
A:
1.8.10.6.
Transfer Posting FI-LC
Questions:
Q: 1) Should the items be reclassified in their entirety or limited by partner relationship
and/or transaction type?
A:
Q:
2) Do you wish to carry out reclassifications in local or group currency?
A:
1.8.11.
Information System
Questions:
Q:
1) Should your information system be consolidation-specific or cross-application?
A:
1.8.12.
Reporting
Questions:
Q:
A:
1) Do you use the consolidation-related fields in the report?

[ ]Yes
100
[ ]No
Comments:
1.8.13.
Data Transfer to Other Systems (e.g. EIS)
Questions:
Q:
A:
1) Should the consolidation-related fields be forwarded?

[ ]Yes
[ ]No
Comments:
1.9.
Funds Management
Questions:
Q: 1) At which level/for which organizational unit do financial statements have to be
generated?
A:
Q: 2) At which level/for which organizational unit do you implement budget
management/controls?
A:
Q: 3) At which level/for which organizational unit do you use cost accounting (Controlling).
Where are the overlaps between Controlling, Funds Management, and Financial Accounting?
A:
Q:
4) Describe the legal framework conditions for/in funds management in your enterprise.
A:
Q:
5) How do you think this budget structure will change in the future?
A:
Q: 6) Which accounting method for your funds management do you use, accrual, modified
accrual...? Please give a detailed description of the current situation.
A:
Q: 7) Do you use different accounting approaches (GAAP, budgetary accounting ...)?
Please give a detailed description.
A:
101
Q: 8) How do you manage the current handling of additional documents that are needed in
budget preparation and budget execution?
A:
Q: 9) How long are the amount fields (number of places before and after decimal point) that
you currently use for handling budget and assigned values?
A:
Q: 10) Do you use Internet applications within funds management? Describe the existing
scenarios.
A:
Q: 11) Describe the current/future role of the Internet and how it affects your funds
management.
A:
Q: 12) Provide an overview of the current IT landscape. Which applications are used in
Funds Management?
A:
Q: 13) How is the budget generation process currently supported in your organization? Who
uses the system(s) (budget department,...)? How is budget planning information consolidated
in the budget?
A:
Q: 14) Will there be external systems feeding commitments or actual charges, if so, in
which area?
A:
Q: 15) How will transactions from external systems into the funds management exceeding
the available budget be treated.
A:
Q: 16) Describe the current procedure for internal checks and security relating to budget
preparation, budget modification, and budget execution.
A:
Q: 17) Describe the existing approval procedure (workflow) at organizational level. Provide
an overview of the participants and their roles.
A:
102
Q: 18) Describe the existing approval procedure (workflow) at the level of the systems
involved. Provide an overview of the participants and th eir roles.
A:
Q: 19) Describe the existing approval procedure (workflow) within the budgeting process.
Provide an overview of the participants and their roles.
A:
Q: 20) Describe your existing/future requirements for access control and system security
(smart cards, ...).
A:
Q:
21) Describe the confidentiality restrictions (if any) for funds, budgets, transactions etc.
A:
Q: 22) What applications are currently integrated into the funds management and need to
be integrated in the future ?
A:
Q: 23) For integrated functions, what data resides in the budgetary part (is this limited to
financial data or also information on quantities etc.)
A:
Q: 24) Do the sales system and funds management need to be integrated? Describe the
current integration.
A:
Q: 25) Do controlling and funds management need to be integrated? Describe the current
integration.
A:
Q: 26) Do asset accounting and funds management need to be integrated? Describe the
current integration.
A:
Q: 27) Do controlling and purchasing need to be integrated? Describe the current
integration.
A:
103
Q:
28) Purchasing integration: Do you use the functions of a warehouse funds center?
A:
Q: 29) Integration between purchasing and warehouse funds center: Describe the impact
on funds management (what impact will goods receipt and goods issue have?).
A:
Q: 30) Plant maintenance integration: Do plant maintenance and funds management need
to be integrated? Describe the current integration.
A:
Q: 31) Describe the logic currently used when posting tax on sales/purchases (accounts
affected, posting examples).
A:
Q: 32) If a special handling of Sales Tax is currently applied in funds management please
describe the impact on the budget (availability check, budget consumption)
A:
Q: 33) Describe your current funds management environment: At which level is the budget
data entered, the assigned funds entered, and the availability check carried out? Are changes
planned? If so, what are the changes, and where will they be made?
t
A:
Q: 34) What legacy data do you need to implement the SAP System live? Current year
budget, funds balances,....?
A:
Q: 35) Describe how legacy data should be included in your new system (which data,
degree of detail, time period, ...).
A:
1.9.1.
Edit Basic Settings
1.9.1.1.
Status Management
Questions:
Q:
A:
1) Do you use status management for budget accounting?

[ ]Yes
[ ]No
Comments:
104
Q: 2) Within budgeting and/or execution of the budget not all transactions may be allowed
for certain budget addresses. If so, please provide a listin.
g of all addresses where
special handling is necessary and describe the specialties/limitations i
A:
Comments:
1.9.1.2.
Assigning Cost Element
Questions:
Q: 1) Is there a relationship between accounts in Accounting (expense, revenue,...) and
FM?
A:
[ ]Yes
[ ]No
Comments:
Q: 2) Are FM expenditure categories the same as G/L accounts in Accounting? If not, how
are GL accounts mapped to the budget categories?
A:
Comments:
Q: 3) Describe in detail the relationship between expenditure categories in the budget and
the FI accounts.
A:
Comments:
1.9.1.3.
Assigning WBS Element
Questions:
Q:
A:
1) Integration PS: Is integration between a project system and FM necessary?

[ ]Yes
[ ]No
Comments:
Q:
2) Integration PS: Describe the current integration between your project system and FM.
A:
Comments:
1.9.1.4.
Assigning Cost Center
Questions:
Q:
1) Is it possible to establish a direct link between cost centers and the budget?
105
A:
[ ]Yes
[ ]No
Comments:
Q:
2) Describe in detail the relationship/link between cost centers and the budget (FM).
A:
Comments:
Q: 3) At which level of your organization is budget data implemented? Is this the same level
as cost center cost planning, or is it a higher level?
A:
Comments:
1.9.1.5.
Assigning Order
Questions:
Q:
A:
1) Is it possible to establish a direct link between an order in Controlling and the budget?
[ ]Yes
[ ]No
Comments:
Q:
2) Describe in detail the relationship/link between the order and the budget (FM).
A:
Comments:
1.9.1.6.
Assigning Profit Center
Questions:
Q:
A:
1) Describe in detail the relationship/link between the profit center and the budget (FM).
[ ]Yes
[ ]No
Comments:
1.9.1.7.
Warehouse Funds Center Assignment
Questions:
Q: 1) Purchasing, warehouse funds center integration: Describe the impact on FM (what are
the effects of goods receipt, goods issue, ...?).
A:
Q:
2) Purchasing integration: Do you use a particular funds center only for the warehouse?
106
A:
1.9.2.
Budget Planning
Questions:
Q:
A:
1) Describe in detail the relationship/link between the profit center and the budget (FM).
[ ]Yes
[ ]No
Comments:
Q:
2) Please describe the budget timeframe and the relation to the fiscal / budgetary year.
A:
Comments:
Q: 3) Do you have special budget structures for the interim period / special periods (e.g. if a
budget has not been authorized on time: temporary budgets)?
A:
Comments:
Q: 4) Are there different types of budget? (commitment/payment). What is the difference
between those types?
A:
Comments:
Q: 5) Describe how the budget is processed within a year and over a period of years
(supplements, returns, transfers, ...).
A:
Comments:
Q:
6) Please provide a list / description of the types of expenditure.
A:
Comments:
Q:
7) Please provide a list / description of the types and sources of revenue.
A:
Comments:
107
Q: 8) Describe the budget preparation process: Dates, process, ... . Describe the hierarchy
(hierarchy of the system within the organization; sequence of the different steps in budget
preparation, revisions, approvals, ...).
A:
Comments:
Q: 9) Describe the approval procedure required when creating and changing the budget.
Describe the participants and their roles for the budget process.
A:
Comments:
Q: 10) Describe the different types of changes/adjustments to the budget if the approved
budget is changed.
A:
Comments:
Q: 11) Please describe the methodology/budget approach used within budgeting (top-down,
bottom-up). How do you check correct budget distribution - is there a storage of the
distributed values at database level?
A:
Comments:
Q:
12) Do you use a bottom-up budget method?
A:
Comments:
Q:
13) Do you use a top-down budget method?
A:
Comments:
Q: 14) Are there any special / other budget requests such as grants, trusts, special funds,
asset accounting, investment planning,... ?
inventory, fixed asset accounting,
capital outlay, long-term debt, ... .
A:
Comments:
Q:
15) Describe the general approach to budgeting in your organization. (USA)
A:
108
Comments:
Q: 16) If several budget estimates exist, provide a comparison of the fund and the budget
estimate used.
A:
Comments:
Q: 17) How many currencies are existing in he budget: are there special funds which use
currencies different from the normal budget?
A:
Comments:
Q: 18) Are there any special budget or authorization restrictions alongside the normal
budget changes, which are triggered centrally or from specific agents (ministeries,...) such as
central budget cuts or blocks?
A:
Comments:
Q: 19) Describe the level at which: - a budget is entered - assigned funds are entered budget assignments are updated - the availability chack is carried out.
A:
Comments:
Q: 20) Describe the information (field, field content) that is contained in the budget
document.
A:
Comments:
Q:
21) Describe the headcount planning process (HR).
A:
Comments:
Q:
22) Describe the budgeting process for personnel planning (HR).
A:
Comments:
109
Q: 23) Beside the above stated "normal" budgeting features, are there any long term
requirements for forecasting in the budget area?
A:
Comments:
Q:
24) Describe the rules applied to calculate the budget that is available for execution.
A:
Comments:
Q:
25) Describe the current availability checking procedure.
A:
Comments:
Q:
26) Describe the procedure followed when a transaction exceeds available budget
A:
Comments:
Q: 27) Are there any differences / special features in terms of calculation of available budget
and availability control for the various funds (grants, third-party funds, etc.)?
A:
Comments:
Q:
28) Can expenditure draw from other budget lines (coverage)?
A:
Comments:
Q: 29) Describe the relationship between the budget and the warehouse (warehouse funds
center) (GR, GI -> impact on budget: Debit and credit).
A:
Comments:
Q: 30) Historic data conversion / take over: which data / detail for budget data needs to be
taken into account (which detail level, how many years, ...)?
A:
Comments:
110
Q:
31) Archiving: Which objects have to remain online in the system for how long?
A:
Comments:
Q: 32) Specify the volume of master data (number of funds centers, funds, expenditure
categories, ...).
A:
Comments:
1.9.2.1.
Copy CO Plan for FM Budget
Questions:
Q: 1) Plan integration controlling and funds management: is there a link existing between
any plan figure used in internal costing and the budget.
A:
1.9.2.2.
Budget Structure Processing
Questions:
Q: 1) For budget generation/management: Do you define which combinations of areas of
responsibility and expense category can receive budget or permit assigned funds? Do such
definitions exist for funds?
A:
1.9.2.3.
Editing Commitment Item Group
Questions:
Q: 1) Is there a sample that can be used for the generation of the budget structure plan
(budget elements,account assignment elements)? Does this sample apply equally for all
funds?
A:
Q: 2) Describe the sample (budget structure) in detail: Year-dependency: One year, several
years/across years, number of samples, special features, ......
A:
1.9.2.4.
Budget Version Processing
Questions:
Q:
A:
1) Are there different budget versions (values) for the existing FM master data structure?
[ ]Yes
[ ]No
Comments:
111
Q: 2) Describe the information to be stored at the budget version level (list of fields, short
description, properties of fields).
A:
Comments:
Q: 3) For budget generation/management: Do you define which combinations of areas of
responsibility and expense category can receive budget or permit assigned funds? Do such
definitions exist for funds?
A:
Comments:
Q: 4) If you use different budget versions (amount versions): Do you need to block a version
for certain transactions?
A:
[ ]Yes
[ ]No
Comments:
1.9.2.5.
Original Budget Processing (Bottom Up through Rollup)
Questions:
Q: 1) Describe in detail the information to be stored on the budget document (list of fields,
short description, properties of fields, ....).
A:
1.9.2.6.
Original Budget Processing (Top Down/Bottom Up)
Questions:
Q: 1) Describe in detail the information to be stored on the budget document (list of fields,
short description, properties of fields, ....).
A:
1.9.2.7.
Budget Release (Top Down/Bottom Up)
Questions:
Q: 1) Describe in detail which information should be stored in the budget release document
(list of fields, short description, field attributes and so on).
A:
Q: 2) Is the budget directly available, or is there a "release of funds" before the budget is
available?
A:
[ ]Yes
[ ]No
112
Comments:
1.9.2.8.
Budget Release (Bottom Up Using Rollup)
Questions:
Q: 1) Describe in detail which information should be stored in the budget release document
(list of fields, short description, field attributes and so on).
A:
Q: 2) Is the budget directly available, or is there a "release of funds" before the budget is
available?
A:
[ ]Yes
[ ]No
Comments:
1.9.2.9.
Budget Supplement (Top Down/Bottom Up)
Questions:
Q: 1) Describe in detail which information is to be stored on the budget document (list of
fields, short description, and properties of fields).
A:
1.9.2.10.
Budget Supplement (Bottom Up through Rollup)
Questions:
A:
1.9.2.11.
Budget Transfer
Questions:
A:
1.9.2.12.
Budget Return (Outward by Rollup)
Questions:
A:
1.9.2.13.
Budget Return (Within Budget Structure/Outward)
Questions:
113

A:
1.9.2.14.
Edit Budget Document
Questions:
Q: 1) Budget document change: Which fields/information can be changed in a budget
document that already exists?
A:
1.9.3.
Budget Execution
Questions:
Q:
1) Give a detailed list of legal requirements existing for the execution of the budget.
A:
Q: 2) Provide an overview of the budget assignment process: Funds reservations,
payments; Revenue collection and posting. What procedures do you use for expenditure and
revenue? How is budgetary control exercised?
A:
Q: 3) Do you use a multi-level funds reservation chain? (Such as: earmarked funds to
consume budget directly, reference and reduce funds reservation or earmarked funds).
.)
A:
Q: 4) Are there are any "funds assignment chains" for expenditure and revenue? Describe
these chains in detail.
xisting please describe the processing chains.
A:
Q: 5) Describe the current/foreseen budget structure. At which level does the budget
assignment take place?
A:
Q: 6) Describe the special requirements concerning currency/currency handling in relation
to expenditure and revenue. Which limitations/relationships exist for the currencies used?
A:
Q: 7) Is it possible to execute now for any future-/past years (budgets?). If so, please give a
detailed description of the processing currently in place.
A:
114
Q: 8) Describe how down payments (such as trip advances) are posted, and how they affect
Funds Management.
A:
Q:
9) Create a list of all sources of revenue.
A:
Q:
10) Describe the process for allocating expenditures/revenues within the organization.
A:
Q: 11) How do you handle revenue/expenditure that cannot be assigned to a specific
budget address?
A:
Q:
12) Describe in detail the impact that tax on sales/purchases posting has on the budget.
A:
Q: 13) Describe the processes for calculating interest on arrears and dunning, and how they
affect the budget/Funds Management.
A:
Q: 14) Provide an overview of the purchasing process. Which part of the process is linked
to the budget and what sort of link is it (budget approval, at the time of open item posting, at
the time of actual costs creation, etc.)?
A:
Q: 15) Do you have to follow certain public procurement rules ("RFP's"), please provide a
description of the rules to be applied.
A:
Q: 16) Is there an integration needed between material management and budget
management?
A:
[ ]Yes
[ ]No
Comments:
Q: 17) Do you sell services/products (internal/external)? Describe the existing procedures
and their impact on the budget/budget assignment.
A:
115
Comments:
Q: 18) You use an integrated sales system. Is it necessary to estimate sales revenue on the
income side, or is this expected income not recognized in FM until the incoming cash is
posted (or an invoice is sent)?
A:
Comments:
Q:
A:
19) Is there an integration needed between sales and budget management?

[ ]Yes
[ ]No
Comments:
Q: 20) If there is a controlling system existing to determine and cross-charge internal
costs. Please describe the current logic applied and the relation / impact to the budget /
budget execution.
A:
Comments:
Q:
21) How is overhead cost (if any) treated for budget to actual comparison.
A:
Comments:
Q:
22) Is there also an availability control for postings to balance sheet accounts?
A:
Comments:
Q:
A:
23) Is there an integration needed between controlling and budget management?

[ ]Yes
[ ]No
Comments:
Q: 24) Describe the payroll integration into Finance and Budget. Please include the
handling of benefits too.
A:
Comments:
116
Q: 25) Is there an integration needed between human ressourse/payroll and budget

management?
A:
[ ]Yes
[ ]No
Comments:
Q: 26) Describe in detail how the inventory process is carried out, and which postings are
made in this context (represented in Funds Management). Are there any local, state, or
national requirements? (USA)
A:
Comments:
Q: 27) Do you use asset accounting? Describe how assets are posted (capitalization,
depreciation, retirement, ...) and their impact on funds management. Are there any
differences for special funds?
A:
Comments:
Q: 28) If there are different treatments with funds in the context of asset handling: in which
funds do you book your assets, how are those depreciated (e.g. for enterprise and
governmental funds).
A:
Comments:
Q:
29) Please describe the impact of asset maintenance efforts on the budget.
A:
Comments:
Q: 30) Is there an integration needed between human asset accounting and budget
management?
A:
[ ]Yes
[ ]No
Comments:
Q:
31) Describe your accounts receivable accounting system.
A:
Comments:
Q:
32) Describe your accounts payable accounting system.
117
A:
Comments:
Q: 33) Integration with Purchasing: Which documents/transactions exist and at what point
are budget assignments made (for example, purchase requisitions, purchase orders, contract
release,....)?
A:
Comments:
Q:
A:
34) Is there any integration between your travel management and funds management?
[ ]Yes
[ ]No
Comments:
Q:
35) Provide an overview of volume of data per document type.
A:
Comments:
Q: 36) Archiving: Which objects (transaction data) have to remain for how long in the
system?
A:
Comments:
Q: 37) Are there any interfaces to other applications at execution time? Please provide a
detailed interface description and present the data to be handed over.
A:
Comments:
Q: 38) Describe which information that is currently available in your system also needs to
be present in the future.
A:
Comments:
1.9.3.1.
Funds Blocking
Questions:
118
A:
Q: 2) Which information (fields) is possibly changed for the funds blocking document?
Please provide a list of all fields/field contents.
A:
1.9.3.2.
Funds Reservation
Questions:
Q: 1) Describe in detail the information to be stored on the funds reservation document (list
of fields, short description, properties of fields, ....).
A:
Q: 2) Which information is possibly changed for the funds reservation document? Generate
a list of all fields/field contents.
A:
1.9.3.3.
Funds Precommitment
Questions:
Q: 1) Describe in detail the information to be included on the "funds precommitment"
document (field list, short description, field attributes, ...).
A:
Q: 2) Which information could be changed for the "Funds precommitment" document?
Make a list of all fields/field contents.
A:
1.9.3.4.
Funds Commitment
Questions:
A:
Q: 2) Which information (fields) is possibly changed for the funds commitment document?
Please provide a list of all fields/field contents.
A:
1.9.3.5.
Manual Commitment Mass Maintenance/Closing in FM
Questions:
Q: 1) Is it necessary to automatically flag the FM commitments documents (such as funds
reservation, funds precommitment, funds commitment, ...) as "completed"?
119
A:
1.9.3.6.
Payment Transfer
Questions:
Q: 1) Describe in detail which information is to be stored on the "Payment transfer"
A:
1.9.3.7.
Forecast of Revenue
Questions:
Q: 1) Describe in detail which information is to be stored on the "Forecast of revenue"
A:
Q: 2) Do you use forecast of revenues (mirror image of funds commitment on expenditure
side)?
A:
Q: 3) Which information could be changed for the "Forecast of revenues" document? Make
a list of all fields/field contents.
A:
1.9.3.8.
Payment Selection
Questions:
Q:
1) Is funds management updated on invoice or payment basis?
A:
1.9.3.9.
Payment Matching
Questions:
Q: 1) Financial and budget accounting reconciliation: Describe the current reconciliation
procedure between FI and FM.
A:
1.9.3.10.
Budget Increase
Questions:
Q: 1) Describe the relation between income budget and expense budget; are there
revenues that no common, once collected could give rise to expens?
e
appropriations: please describe the logic currently applied?
A:
120
Q:
A:
2) Do you have re-usable revenue/revenues that increase the budget?

[ ]Yes
[ ]No
Comments:
1.9.4.
Information System [Funds Management]
1.9.4.1.
Reports
Questions:
Q: 1) What statutory requirements must be considered (financial regulations, guidelines) for
reporting?
A:
Q:
2) Generate a list of all reports for the budget/budget execution. Provide examples.
A:
Q: 3) Describe in detail how your financial statements are structured. Provide a copy (only if
you have not answered these questions for the ASAP area Financial Accounting).
A:
Q:
4) Do you create financial statements per fund? Provide examples.
A:
Q: 5) Apart from the above mentioned reports, are there any special requirements that only
apply to specific funds? (Example reports/prints)
A:
Q: 6) Do forms for documents, reports have to be produced by the FM system (print of
earmarked funds or invoices,....)? Attach these forms.
A:
Q:
7) Describe the reporting requirements for budgeting (examples).
A:
Q:
8) Describe the reporting requirements for budget execution (examples).
A:
Q: 9) Are there other reporting requirements within your organization that have not been
described yet? Is there one basis of information, or are there other approaches (US
GAAP,...)?
e.g.)
121
A:
Q: 10) Provide more details for the above stated reports: Reporting period (daily, monthly,
yearly, on request), detail of report (totals records, line-item), ....
A:
Q: 11) Do you use simulations or special comparison caluclations in reporting? Describe
these special reports and the calculations they are based on.
t
expenditure )
A:
Q: 12) What special requirements exist for the preparation of report data?: Views
(alternative hierarchies), special sorting, aggregation level,...
A:
Q: 13) Provide information on classification and summarization in reporting which is needed
for funds, funds centers, and accounts/account groups.
A:
Q:
14) Describe additional reporting requirements for the yearend processing.
A:
Q: 15) Do you reconcile individual documents with totals records? For example, a
reconciliation between Financial Accounting and FM.
A:
[ ]Yes
[ ]No
Comments:
Q:
16) USA only: Do you have to report in accordance with GASB pronouncements?
A:
Comments:
1.9.5.
Fiscal Year Change Operations [Funds Management]
Questions:
Q:
A:
1) Do you carry out year-end processing in Accounting (funds management)?

[ ]Yes
[ ]No
Comments:
122
Q: 2) Provide an overview of the relationship between financial accounting, logistics, and

funds management regarding year-end closing operations.
A:
Comments:
Q: 3) Please provide an overall description of the yearend closing of the budgetary area
(dates, timing, sequence).
A:
Comments:
Q: 4) Describe the year-end procedure in the budgetary area: calculation of the remaining
budget, rules for carry-over, impact of changes of nomenclature, ... .
A:
Comments:
Q: 5) Describe the year-end procedure: open documents (encumbrances, calculation, carryforward, handling of changes of nomenclature, ...).
A:
Comments:
Q: 6) Please describe the specialties / special treatments currently existing within the
budgetary area to be applied for carry-over budget!
changes, limitation in
changes of commitments, final validity dates, special approvals, ...).
A:
Comments:
Q: 7) Describe additional specialities existing for the yearend handling of specific funds
(accruals of open items, remaining budgets, ...); requirements and procedures for carrying
balances over the next year, ... .
A:
Comments:
Q: 8) Please describe the general ledger postings that need to be done within the yearend
closing / change of year and the link to budget carried over and open items carried forward to
the next year.
A:
Comments:
123
Q: 9) How are purchases/charges pertaining to previous year budget processed in the new
fiscal year.
A:
Comments:
1.9.5.1.
Preparing Fiscal Year Change Operations
Questions:
Q: 1) Do different rules exist for processing the commitment and payment budget at the
year end? Do you carry forward only commitment or payment budget?
A:
Q: 2) Provide an overview of the existing rules to be heeded when processing different
documents in year end processing.
A:
1.9.5.2.
Open Commitment Document Selection
Questions:
Q: 1) Describe the budget area processes that exist in connection with the transfer of open
commitment items: Calculation of open items, rules for commitment transfer, order of
individual steps, approval procedures,....
A:
Q: 2) What happens to open commitment items that are not transferred to the new year? Do
these documents need to be blocked against changes/reduction? Are there special rules
which need to be taken into account?
A:
Q: 3) Are there special rules/restrictions that have to be considered for the change/reduction
of commitment transfer documents in the new year? Is it necessary to reduce these open
items automatically?
A:
Q: 4) A commitment item was transferred to the following year. Amount changes (increase,
reduction) are to be carried out in the new year. Describe the influence on the available
budget.
A:
Q: 5) You work with different funds. Are there special rules that must be followed for special
funds or funds groups (procedures, constraints, processes in the new year)?
A:
1.9.5.3.
Define Transfer Rules

124
Questions:
Q: 1) Carryforward rules exist. Sender and receiver addreses are defined here. You are
changing an existing rule: Which changes are allowed, and how is the change history
currently stored in the system?
A:
Q: 2) Describe the relationship between the sender (old year) and the receiver address
(new year) required by the transfer rules. What information do the transfer rules portray?
A:
Q: 3) Is it possible, as part of the budget carryforward, to split the remaining budget of
different sender addresses or to combine them? Describe the existing rules.
A:
Q: 4) Is it possible, as part of the carry forward of open commitment items, to split
documents of different sender addresses or to combine them? Describe the existing rules.
A:
A:
Q: 6) Are the sender/receiver rules for year-end processing subject to changes each year,
or are the same rules used each year?
A:
1.9.5.4.
Commitments Documents Carryforward
Questions:
Q: 1) Do you produce your own transfer documents as part of the yearend procesing for the
budget carry forward or the carry forward of open commitment items?
A:
Q:
2) Describe in detail the information that is stored in the carryforward documents.
A:
1.9.5.5.
Reset Commitments Carried Forward
Questions:
Q: 1) Do you ever partially or completely reverse the carry forward of open commitment
items (from a document point of view)? What is the procedure and how does it affect the
(available) budget in theold and the new year.
125
A:
1.9.5.6.
Fund Balance Carryforward
Questions:
Q: 1) Balance is carried forward per fund/for certain funds. Describe in detail which
documents (value types) are taken into account when the balance is carried forward (open
items, actual, CO postings, ...).
A:
Q: 2) Please describe the specialties / special treatments currently existing within the
budgetary area to be applied for carry-over budget!
changes, limitation in
changes of commitments, final validity dates, special approvals, ...).
A:
1.9.5.7.
Determining Budget Carryforward
Questions:
Q: 1) What are the requirements of the budget carry forward with regard to: Calculation of
remaining budget, rules for the budget carry forward,cross-year changes of budget
addresses, ....
A:
Q: 2) What happens to remaining budget that was not carried forward to the following year?
Should the remaining budget be blocked or are there special rules/constraints that affect the
availability of the remaining budget in the previous year?
A:
Q: 3) The remaining budget was carried forward to the new year. Now there are budget
changes or transfers. Are there special rules/constraints that should be considered in
connection with the budget carry forward?
A:
A:
Q: 5) What happens when FM expense addresses are in debit at the year-end? Is negative
budget carried forward? Under what conditions?
A:
126
2. Treasury
2.1.
Stocks [TR-SE]
2.1.1.
Transaction Processing
Questions:
Q: 1) Provide an overview of the structure and condition characteristics for the individual
classes.
A:
Q: 2) Describe the procedure leading up to the conclusion of a transaction. Describe the
organizational units a transaction passes through (front office, back office, trading, settlement,
accounting).
A:
Q:
3) Should there be default values for the conditions?
A:
Q:
4) How should the corresponding authorization concept be structured?
A:
2.1.1.1.
Process Stock Transactions
Questions:
Q:
1) Which additional flows can arise upon purchase or sale (taxes, commission etc.)?
A:
Q:
2) Which fields do you need for entering transactions?
A:
Q: 3) Do you need to create additional transaction flows for certain transactions or business
partners (such as a fixed percentage charge, taxes)?
A:
Q:
4) Can rules be defined for these additional flows? If so, what would these rules be?
A:
2.1.1.2.
Release
Questions:
Q:
1) Describe how transaction processing is organized in your company.
127
A:
Q:
2) Describe your release procedure.
A:
2.1.1.3.
Reverse Transaction
Questions:
Q:
1) For what reasons can a transaction be reversed?
A:
2.1.1.4.
Reference
Questions:
Q:
1) For what purposes do you use reference links between transactions?
A:
2.1.2.
Correspondence
2.1.2.1.
Process Outgoing Confirmations
Questions:
Q:
1) For which counterparties and instruments do you require confirmation letters?
A:
Q:
2) In what languages do you require these dealing slips?
A:
Q:
3) What medium do you use to send confirmation letters to your business partners?
A:
Q: 4) At what stage is external correspondence generated (when transactions are entered
in the front office or after processing in the back office)?
A:
2.1.2.2.
Monitor
Questions:
Q:
1) Do you want to manage counterconfirmations in the system?
A:
2.1.3.
Position Management
2.1.3.1.
Disposition Block
128
Questions:
Q:
1) For what reasons can positions be blocked?
A:
2.1.3.2.
Deadline monitoring
Questions:
Q:
1) How do you currently monitor deadlines?
A:
Q: 2) How do you currently monitor deadlines (such as the subscription period for
subscription rights)?
A:
2.1.3.3.
Stock Split
Questions:
Q:
1) How do you process corporate actions (organization, posting)?
A:
2.1.3.4.
Stock Swap
Questions:
Q:
A:
2.1.3.5.
Post New Stock
Questions:
Q:
A:
2.1.3.6.
Post Subscription Rights
Questions:
Q:
1) What is your procedure for exercising special rights (such as subscription rights)?
A:
Q:
A:
2.1.3.7.
Issue Currency Changeover
Questions:
129
Q:
A:
2.1.4.
Accounting
Questions:
A:
Q:
2) To which CO objects do you need to make account assignments?
A:
Q:
3) Do you generate balance sheets for business areas?
A:
Q: 4) Compile an overview of the possible payment details per business partner and
financial transaction type.
A:
Q: 5) Do you have to generate payment orders? What form do they take (data medium,
bank transfer)?
A:
Q:
6) Which formats should be used for generating the payment media?
A:
2.1.4.1.
Posting Release
Questions:
Q:
1) Do flows have to be explicitly released before they can be posted?
A:
2.1.4.2.
Manual Posting
Questions:
Q:
1) Develop a posting system for the incoming payments in the Securities area.
A:
Q: 2) In which cases do you prefer to generate debit items manually rather than
automatically?
130
A:
Q:
3) Which flows do you want to be able to post manually?
A:
2.1.4.3.
Automatic Posting
Questions:
Q:
A:
automatically?
A:
2.1.4.4.
Process Payment Request
Questions:
Q: 1) Can postings for individual flows be made to the bank clearing account, or must flows
be grouped?
A:
Q:
2) Do you have netting agreements with your house banks?
A:
2.1.5.
Period-End Closing
Questions:
Q:
1) How often you carry out period-end closing activities?
A:
2.1.5.1.
Period-end closing
Questions:
Q:
1) How often do you post price/rate gains and losses?
A:
2.1.5.2.
Key Date Valuation
Questions:
Q: 1) Which valuation procedures do you apply (US GAAP, securities account, portfolio,
valuation units)?
A:
131
Q: 2) Which valuation rules do you apply (e.g. lowest-value principle, value at market
prices)?
A:
Q:
3) Do you value currency gains and losses and price gains and losses separately?
A:
Q: 4) In which order do you want to value positions? (value the security or the currency
first?)
A:
Q:
5) Do you calculate composite prices or value individual transactions?
A:
Q: 6) If you use composite prices, do you calculate them per securities account or across
several securities accounts (securities account, portfolio)
A:
2.2.
Subscription Rights [TR-SE]
Questions:
classes.
A:
2.2.1.
Questions:
accounting).
A:
Q:
A:
Q:
A:
2.2.1.1.
Process Subscription Rights

132
Questions:
Q:
A:
Q:
A:
A:
Q:
A:
2.2.1.2.
Release
Questions:
Q:
A:
Q:
A:
2.2.1.3.
Reverse Transaction
Questions:
Q:
A:
2.2.1.4.
Reference
Questions:
Q:
A:
2.2.2.
Correspondence
2.2.2.1.
Monitor
Questions:
Q:
A:
133
2.2.3.
Position Management
2.2.3.1.
Exercise Security Rights
Questions:
Q: 1) What is your procedure for exercising special rights (such as warrants)? Describe the
posting procedure.
A:
Q:
2) What is your procedure for exercising special rights?
A:
2.2.3.2.
Deadline monitoring
Questions:
Q:
A:
A:
2.2.3.3.
Questions:
Q:
A:
2.2.4.
Accounting
Questions:
A:
Q:
A:
Q:
A:
134
A:
bank transfer)?
A:
Q:
A:
2.2.4.1.
Posting Release
Questions:
Q:
A:
2.2.4.2.
Questions:
be grouped?
A:
Q:
A:
2.2.5.
Period-End Closing
Questions:
Q:
A:
2.2.5.1.
Period-end closing
Questions:
Q:
A:
2.2.5.2.
Key Date Valuation
Questions:
prices)?
135
A:
Q:
A:
first?)
A:
Q:
A:
A:
2.3.
Bonds [TR-SE]
2.3.1.
Questions:
classes.
A:
accounting).
A:
Q:
A:
Q:
A:
2.3.1.1.
Process Bonds
Questions:
Q:
A:
136
Q:
A:
A:
Q:
A:
2.3.1.2.
Release
Questions:
Q:
A:
Q:
A:
2.3.1.3.
Reverse Transaction
Questions:
Q:
A:
2.3.1.4.
Reference
Questions:
Q:
A:
2.3.2.
Correspondence
2.3.2.1.
Questions:
Q:
A:
Q:
A:
137
Q:
A:
A:
2.3.2.2.
Monitor
Questions:
Q:
A:
2.3.3.
Position Management
2.3.3.1.
Questions:
posting procedure.
A:
Q:
A:
2.3.3.2.
Disposition Block
Questions:
Q:
A:
2.3.3.3.
Deadline monitoring
Questions:
Q:
A:
A:
2.3.3.4.
Questions:
138
Q:
A:
2.3.4.
Accounting
Questions:
A:
Q:
A:
Q:
A:
A:
bank transfer)?
A:
Q:
A:
2.3.4.1.
Posting Release
Questions:
Q:
A:
2.3.4.2.
Manual Posting
Questions:
Q:
A:
automatically?
139
A:
Q:
A:
2.3.4.3.
Automatic Posting
Questions:
Q:
A:
automatically?
A:
2.3.4.4.
Questions:
be grouped?
A:
Q:
A:
2.3.5.
Period-End Closing
Questions:
Q:
A:
2.3.5.1.
Period-end closing
Questions:
Q:
A:
2.3.5.2.
Interest Accrual/Deferral
Questions:
Q:
1) When do you perform interest accruals/deferrals?
A:
140
Q: 2) Which accrual/deferral procedures (reset procedure, difference procedure) and

methods (accrual, deferral) do you use?
A:
Q:
3) When do you reset interest accruals/deferrals?
A:
2.3.5.3.
Key Date Valuation
Questions:
prices)?
A:
Q:
A:
first?)
A:
Q:
A:
A:
2.4.
Warrants [TR-SE]
2.4.1.
Questions:
classes.
A:
accounting).
A:
141
Q:
A:
Q:
A:
2.4.1.1.
Process Warrants
Questions:
Q:
A:
Q:
A:
A:
Q:
A:
2.4.1.2.
Release
Questions:
Q:
A:
Q:
A:
2.4.1.3.
Reverse Transaction
Questions:
Q:
A:
2.4.1.4.
Reference
Questions:
Q:
142
A:
2.4.2.
Correspondence
Questions:
Q: 1) How do you manage transaction confirmations and correspondence (internal dealing
slips, external confirmations, counterconfirmations)?
A:
2.4.2.1.
Questions:
Q:
A:
Q:
A:
Q:
A:
A:
2.4.2.2.
Monitor
Questions:
Q:
A:
2.4.3.
Position Management
2.4.3.1.
Questions:
posting procedure.
A:
Q:
A:
2.4.3.2.
Disposition Block
143
Questions:
Q:
A:
2.4.3.3.
Deadline monitoring
Questions:
Q:
A:
A:
2.4.3.4.
Questions:
Q:
A:
2.4.4.
Accounting
Questions:
A:
Q:
A:
Q:
A:
A:
bank transfer)?
A:
144
Q:
A:
2.4.4.1.
Posting Release
Questions:
Q:
A:
2.4.4.2.
Questions:
be grouped?
A:
Q:
A:
2.4.5.
Period-End Closing
Questions:
Q:
A:
2.4.5.1.
Period-end closing
Questions:
Q:
A:
2.4.5.2.
Key Date Valuation
Questions:
prices)?
A:
Q:
A:
first?)
145
A:
Q:
A:
A:
2.5.
Warrant Bond [TR-SE]
Questions:
classes.
A:
Q:
A:
2.5.1.
Questions:
accounting).
A:
Q:
A:
Q:
A:
2.5.1.1.
Process Warrant Bonds
Questions:
Q:
A:
Q:
146
A:
A:
Q:
A:
2.5.1.2.
Release
Questions:
Q:
A:
Q:
A:
2.5.1.3.
Reverse Transaction
Questions:
Q:
A:
2.5.1.4.
Reference
Questions:
Q:
A:
2.5.2.
Correspondence
Questions:
A:
2.5.2.1.
Questions:
Q:
A:
147
Q:
A:
Q:
A:
A:
2.5.2.2.
Monitor
Questions:
Q:
A:
2.5.3.
Position Management
2.5.3.1.
Questions:
posting procedure.
A:
Q:
A:
2.5.3.2.
Disposition Block
Questions:
Q:
A:
2.5.3.3.
Deadline monitoring
Questions:
Q:
A:
A:
148
2.5.3.4.
Questions:
Q:
A:
2.5.4.
Accounting
Questions:
A:
Q:
A:
Q:
A:
A:
bank transfer)?
A:
Q:
A:
2.5.4.1.
Posting Release
Questions:
Q:
A:
2.5.4.2.
Manual Posting
Questions:
Q:
A:
149
automatically?
A:
Q:
A:
2.5.4.3.
Automatic Posting
Questions:
Q:
A:
automatically?
A:
2.5.4.4.
Questions:
be grouped?
A:
Q:
A:
2.5.5.
Period-End Closing
Questions:
Q:
A:
2.5.5.1.
Period-end closing
Questions:
Q:
A:
2.5.5.2.
Questions:
Q:
150
A:
A:
Q:
A:
2.5.5.3.
Key Date Valuation
Questions:
prices)?
A:
Q:
A:
first?)
A:
Q:
A:
A:
2.6.
Convertible Bond [TR-SE]
2.6.1.
Questions:
classes.
A:
accounting).
151
A:
Q:
A:
Q:
A:
2.6.1.1.
Process Convertible Bonds
Questions:
Q:
A:
Q:
A:
A:
Q:
A:
2.6.1.2.
Release
Questions:
Q:
A:
Q:
A:
2.6.1.3.
Reverse Transaction
Questions:
Q:
A:
2.6.1.4.
Reference
152
Questions:
Q:
A:
2.6.2.
Correspondence
Questions:
A:
2.6.2.1.
Questions:
Q:
A:
Q:
A:
Q:
A:
A:
2.6.2.2.
Monitor
Questions:
Q:
A:
2.6.3.
Position Management
2.6.3.1.
Questions:
posting procedure.
A:
Q:
153
A:
2.6.3.2.
Disposition Block
Questions:
Q:
A:
2.6.3.3.
Deadline monitoring
Questions:
A:
2.6.3.4.
Questions:
Q:
A:
2.6.4.
Accounting
Questions:
A:
Q:
A:
Q:
A:
A:
bank transfer)?
A:
154
Q:
A:
2.6.4.1.
Posting Release
Questions:
Q:
A:
2.6.4.2.
Manual Posting
Questions:
Q:
A:
automatically?
A:
Q:
A:
2.6.4.3.
Automatic Posting
Questions:
Q:
A:
automatically?
A:
2.6.4.4.
Questions:
be grouped?
A:
Q:
A:
155
2.6.5.
Period-End Closing
Questions:
Q:
A:
2.6.5.1.
Period-end closing
Questions:
Q:
A:
2.6.5.2.
Questions:
Q:
A:
A:
Q:
A:
2.6.5.3.
Key Date Valuation
Questions:
prices)?
A:
Q:
A:
first?)
A:
Q:
A:
156
A:
2.7.
Process Deposit at Notice [TR-MM]
2.7.1.
2.7.1.1.
Process Deposit at Notice
Questions:
Q:
A:
A:
2.7.1.2.
Reverse Transaction
Questions:
Q:
A:
2.7.2.
Correspondence
2.7.2.1.
Questions:
Q:
A:
Q: 2) Do you need to generate additional flows for certain transactions / business partners
(such as a fixed rate for a fee, taxes)?
A:
Q:
A:
Q:
A:
157
A:
2.7.2.2.
Process Incoming Confirmations
Questions:
Q:
A:
2.7.3.
Accounting
2.7.3.1.
Posting Release
Questions:
Q: 1) Can flows be posted immediately once the transaction has been checked, or do they
need to be released explicitly?
A:
2.7.3.2.
Perform Posting
Questions:
Q:
1) To which CO account assignment objects do you need to make assignments?
A:
A:
A:
Q: 4) For transactions within the group, do you merely clear the cash flows or is money
actually exchanged via a bank?
A:
bank transfer)?
A:
Q:
A:
2.7.3.3.

158
Questions:
be grouped?
A:
Q:
A:
2.7.3.4.
Reversal
Questions:
Q:
1) For what reasons can a posting be reversed?
A:
2.7.4.
Period-End Closing
2.7.4.1.
Accrual/Deferral
Questions:
Q:
1) Which method do you use for interest accrual/deferral?
A:
2.7.4.2.
Key Date Valuation
Questions:
Q:
1) Which price/rate types are used for valuation?
A:
Q: 2) Do you post the valuation results individually for each financial transaction, or are
transactions grouped?
A:
2.7.4.3.
Realized Gains/Losses
Questions:
A:
Q:
A:
159
2.8.
Commercial Paper [TR-MM]
2.8.1.
2.8.1.1.
Process Commercial Paper
Questions:
A:
Q:
A:
2.8.1.2.
Reverse Transaction
Questions:
Q:
A:
2.8.2.
Correspondence
2.8.2.1.
Questions:
Q:
A:
A:
Q:
A:
Q:
A:
A:
2.8.2.2.
Questions:
160
Q:
A:
Q:
A:
Q:
A:
A:
Q:
A:
2.8.3.
Accounting
2.8.3.1.
Posting Release
Questions:
A:
2.8.3.2.
Perform Posting
Questions:
Q: 1) Do you post Commercial Paper at the nominal value or the net present value in the
balance sheet?
A:
Q:
A:
A:
161
A:
A:
bank transfer)?
A:
Q:
A:
2.8.3.3.
Questions:
be grouped?
A:
Q:
A:
2.8.3.4.
Reversal
Questions:
Q:
A:
2.8.4.
Period-End Closing
2.8.4.1.
Accrual/Deferral
Questions:
Q:
A:
2.8.4.2.
Key Date Valuation
Questions:
Q:
A:
162
A:
2.8.4.3.
Questions:
A:
Q:
A:
2.9.
Process Fixed-Term Deposit [TR-MM]
2.9.1.
2.9.1.1.
Process Fixed-Term Deposit
Questions:
Q:
A:
A:
2.9.1.2.
Reverse Transaction
Questions:
Q:
A:
2.9.2.
Correspondence
2.9.2.1.
Questions:
Q:
A:
A:
163
Q:
A:
Q:
A:
A:
2.9.2.2.
Questions:
Q:
A:
2.9.3.
Accounting
2.9.3.1.
Posting Release
Questions:
A:
2.9.3.2.
Perform Posting
Questions:
Q:
A:
A:
A:
A:
164
bank transfer)?
A:
Q:
A:
2.9.3.3.
Questions:
be grouped?
A:
Q:
A:
2.9.3.4.
Reversal
Questions:
Q:
A:
2.9.4.
Period-End Closing
2.9.4.1.
Accrual/Deferral
Questions:
Q:
A:
2.9.4.2.
Key Date Valuation
Questions:
Q:
A:
A:
2.9.4.3.
Questions:
165
A:
Q:
A:
2.10.
Cash Flow Transactions [TR-MM]
2.10.1.
2.10.1.1.
Process Cash Flow
Questions:
Q:
A:
A:
2.10.1.2.
Reverse transaction
Questions:
Q:
A:
2.10.2.
Correspondence
2.10.2.1.
Questions:
Q:
A:
A:
Q:
A:
Q:
A:
166

A:
2.10.2.2.
Questions:
Q:
A:
2.10.3.
Accounting
2.10.3.1.
Posting Release
Questions:
A:
2.10.3.2.
Perform Posting
Questions:
Q:
A:
A:
A:
A:
bank transfer)?
A:
Q:
167
A:
2.10.3.3.
Questions:
be grouped?
A:
Q:
A:
2.10.3.4.
Reversal
Questions:
Q:
A:
2.10.4.
Period-End Closing
2.10.4.1.
Accrual/Deferral
Questions:
Q:
A:
2.10.4.2.
Key Date Valuation
Questions:
Q:
A:
A:
2.10.4.3.
Questions:
A:
Q:
A:
168
2.11.
Currency Options [TR-FX]
2.11.1.
Transaction Processing for Standard Currency Options
2.11.1.1.
Reverse Transaction
Questions:
Q:
A:
2.11.2.
Transaction Processing for Exotic Currency Options
2.11.2.1.
Reversal
Questions:
Q:
A:
2.11.3.
Correspondence
2.11.3.1.
Questions:
Q:
A:
A:
Q:
A:
Q:
A:
A:
2.11.4.
Accounting
2.11.4.1.
Posting Release
Questions:
169
A:
2.11.4.2.
Perform Posting
Questions:
Q:
A:
A:
A:
A:
bank transfer)?
A:
Q:
A:
2.11.4.3.
Questions:
be grouped?
A:
Q:
A:
2.11.4.4.
Reversal
Questions:
170
Q:
A:
2.11.5.
Period-End Closing
2.11.5.1.
Key Date Valuation
Questions:
Q:
A:
A:
2.11.5.2.
Questions:
A:
Q:
A:
2.12.
Forex Spot, Forward and Swap Transactions [TR-FX]
2.12.1.
2.12.1.1.
Spot/Forward Exchange Transaction
Questions:
A:
2.12.1.2.
Reverse Transaction
Questions:
Q:
A:
2.12.2.
Correspondence
2.12.2.1.
Questions:
Q:
171
A:
A:
Q:
A:
Q:
A:
A:
2.12.2.2.
Questions:
Q:
A:
2.12.3.
Accounting
2.12.3.1.
Posting Release
Questions:
A:
2.12.3.2.
Perform Posting
Questions:
Q:
A:
A:
172
A:
A:
bank transfer)?
A:
Q:
A:
2.12.3.3.
Questions:
be grouped?
A:
Q:
A:
2.12.3.4.
Reversal
Questions:
Q:
A:
2.12.4.
Period-End Closing
2.12.4.1.
Key Date Valuation
Questions:
Q:
A:
A:
2.12.4.2.
Questions:
173
A:
Q:
A:
2.13.
Listed Derivative Transactions [TR-DE]
2.13.1.
2.13.1.1.
Reverse Transaction
Questions:
Q:
A:
2.13.2.
Accounting
2.13.2.1.
Posting Release
Questions:
A:
2.13.2.2.
Perform Posting
Questions:
Q:
A:
A:
A:
2.13.2.3.
Questions:
be grouped?
174
A:
Q:
A:
2.13.2.4.
Reversal
Questions:
Q:
A:
2.14.
Process OTC Derivative Transactions [TR-DE]
2.14.1.
2.14.1.1.
Reverse Transaction
Questions:
Q:
A:
2.14.2.
Correspondence
2.14.2.1.
Questions:
Q:
A:
A:
Q:
A:
Q:
A:
A:
2.14.3.
Accounting
2.14.3.1.
Posting Release
175
Questions:
A:
2.14.3.2.
Perform Posting
Questions:
Q:
A:
A:
A:
A:
bank transfer)?
A:
Q:
A:
2.14.3.3.
Questions:
be grouped?
A:
Q:
A:
2.14.3.4.
Reversal
176
Questions:
Q:
A:
2.15.
Options on Interest Rate Instruments and Securities [TRDE]
2.15.1.
2.15.1.1.
Reverse Transaction
Questions:
Q:
A:
2.15.2.
Correspondence
2.15.2.1.
Questions:
Q:
A:
A:
Q:
A:
Q:
A:
A:
2.15.3.
Accounting
2.15.3.1.
Posting Release
Questions:
177
A:
2.15.3.2.
Perform Posting
Questions:
Q:
A:
A:
A:
A:
bank transfer)?
A:
Q:
A:
2.15.3.3.
Reversal
Questions:
Q:
A:
2.15.4.
Period-End Closing
2.15.4.1.
Key Date Valuation
Questions:
Q:
A:
178
A:
2.15.4.2.
Questions:
A:
Q:
A:
2.16.
Mortgage Loans Given [TR-LO]
2.16.1.
New Transactions
Questions:
Q: 1) What procedure do you follow from acceptance of an application through to contract
disbursement?
A:
Q: 2) Do you have a separate decision stage when processing mortgage loans? On which
basis do you make the decision to finance?
A:
Q:
3) How do you treat unsuccessful loan applications?
A:
Q:
4) How do you treat loan applications that have been withdrawn?
A:
Q:
5) How should the contracts be numbered?
A:
Q: 6) Do you enter clerk information for the loan? What information is recorded and for what
purpose?
A:
Q: 7) What other information should be entered in relation to the loan? What information
should be entered at which steps in the loan process?
A:
179
Q:
8) Do you want to save regulatory reporting information?
A:
2.16.1.1.
Loan Prospects
Questions:
Q:
1) Which information do you want to record about a potential borrower?
A:
2.16.1.2.
Process Application
Questions:
Q:
1) How do you treat applications that have not progressed to the contract stage?
A:
2.16.1.3.
Credit Standing
Questions:
Q:
1) Do you carry out a credit standing check?
A:
Q: 2) Which credit standing information do you want to record in the system (credit standing
calculation / voluntary disclosure)?
A:
2.16.1.4.
Loan Approval
Questions:
Q:
1) Do you have a special loan decision-making process?
A:
Q:
2) How do you make your credit decisions?
A:
2.16.1.5.
Process Offer
Questions:
Q:
1) Describe the process you use for making offers.
A:
Q:
2) How do you treat offers that are rejected or offers that are only accepted in part?
A:
180
Q:
3) Do you record the reasons for rejection?
A:
2.16.1.6.
Process Contract
Questions:
Q:
1) Which other business partners are involved in the contract?
A:
Q:
2) Who makes the incoming payments? Is it always the issuer?
A:
Q: 3) How do you treat contracts which have fallen through or which have only been
concluded in part?
A:
2.16.1.7.
Process Disbursement
Questions:
Q:
1) Which incidental costs are incurred upon disbursement?
A:
Q:
2) Do you withhold incidental costs / overdue items?
A:
Q:
3) To whom are the outgoing payments usually made?
A:
2.16.1.8.
Release
Questions:
Q: 1) Do you want to incorporate security checks when you process new transactions
(release procedure)?
A:
Q:
2) Which checks do you require, and in which phases?
A:
Q: 3) Do you want to incorporate security checks? Which checks do you want to apply to
which activities?
181
A:
Q: 4) Do you want to integrate security checks for new business (release procedure)?
Which checks do you require in each phase?
A:
Q: 5) Do you want to integrate security checks in accounting processes (release
procedure)? For which accounting processes do you require checks?
A:
Q: 6) Do you want to integrate security checks for processing existing loans (release
procedure)? Which checks are required for which activities?
A:
Q:
A:
Q:
A:
2.16.2.
Create Correspondence
Questions:
Q:
1) What types of outgoing correspondence do you use?
A:
Q: 2) How do you send correspondence to your customers in the phase leading up to a new
contract?
A:
2.16.2.1.
Generate Correspondence for Specific Business Operation
Questions:
Q:
1) For which business activities in the loan process do you require correspondence?
A:
2.16.2.2.
Generate Correspondence on a Regular Basis
Questions:
Q:
1) Which mass correspondence do you send (account statement, interest certificate)?
A:
182
2.16.3.
Business Operations for Contract
2.16.3.1.
Change Loan Contract
Questions:
Q: 1) What types of changes to you make to contracts as part of the general loan procedure
(such as changes to conditions, contract split)?
A:
Q:
2) Do you change the borrower during the term of the loan?
A:
2.16.3.2.
Enter Charges and Commission
Questions:
Q:
1) Which postings are entered manually (agent commission, processing charges)?
A:
2.16.3.3.
Enter Unscheduled Repayments
Questions:
Q:
1) How do you treat unscheduled repayments?
A:
Q: 2) How do you treat unscheduled repayments? Do you split the gains into ordinary and
extraordinary gains (write-back of deferral)?
A:
2.16.3.4.
Contract Currency Changeover to the Euro
Questions:
Q: 1) Are contracts converted to the euro individually, or are they converted in a mass
processing run?
A:
2.16.3.5.
Release
Questions:
A:
Q:
A:
183
which activities?
A:
A:
A:
A:
Q:
A:
Q:
A:
2.16.4.
Rollover
Questions:
Q: 1) How do you adjust the conditions for loans due to expire (rollover)? Describe the
phases/steps.
A:
Q:
2) Do you accept unscheduled repayments during the rollover phase?
A:
Q:
3) Do you carry out mass rollover runs? Do you also have unscheduled rollovers?
A:
Q:
4) Who is responsible for processing rollovers in your company? Which employees?
A:
2.16.4.1.
Determine Rollover Conditions

184
Questions:
Q:
1) How do you fix the conditions for rollover offers/contracts?
A:
2.16.4.2.
Select and Assign Rollover Position
Questions:
Q: 1) How do you divide up the loans due to be rolled over in order to process them and
assign the appropriate conditions?
A:
2.16.4.3.
Generate Rollover Offer
Questions:
Q:
1) Which information should be included in the rollover offer?
A:
2.16.5.
Accounting
Questions:
Q: 1) How many position accounts do you use? According to which criteria are they
managed?
A:
Q: 2) Which circumstances can result in changes to the balance sheet position of current
contracts?
A:
Q:
3) Which steps can be automated?
A:
Q: 4) Do you apply certain posting specifications? Where appropriate, document the posting
records using T-accounts.
A:
Q:
5) Do you require functions for managing receivables?
A:
A:
185
Q:
A:
Q:
8) Do you have specific cost accounting information?
A:
2.16.5.1.
Payment Transactions
Questions:
Q:
1) How do you treat incoming and outgoing payments?
A:
Q: 2) How do you treat the various incoming payments (underpayments, advance
payments, overpayments)?
A:
Q:
3) According to which criteria and in what sequence do you assign incoming payments
A:
2.16.5.2.
Payment Transactions Triggered by R/3 System
Questions:
Q:
1) Do you have to generate payment orders?
A:
Q:
2) Which media do you use for this?
A:
Q:
A:
Q:
4) Which forms of payment do you support (check, bank transfer, direct debit, ...)?
A:
Q:
5) Which accounts do you use to process payments?
A:
2.16.5.3.
Payment Transactions Triggered by External Partner

186
Questions:
Q:
1) How do you receive your bank statement information at present?
A:
Q: 2) How do you enter information from external bank statements (manually and/or
electronically)?
A:
Q: 3) What information does the bank statement contain about the purpose of the payments
(for example, customer number)?
A:
Q:
4) Sketch the posting steps for typical bank statement postings (algorithm).
A:
A:
Q:
A:
Q: 7) Do the bank statements transferred by the house bank contain business transaction
codes for posting the statements (do you need to assign a posting activity to each business
transaction code)?
A:
Q: 8) Which business transaction codes are used by the house banks for which types of
payment (e.g. credit memos from transfers by customers, debited checks)?
A:
A:
2.16.5.4.
Payment Postprocessing
Questions:
Q: 1) As a rule, do you want to process payments which deviate from those expected
manually or automatically?
187
A:
Q:
2) How do you process minor differences?
A:
Q:
3) How do you process overpayments/residual amounts?
A:
2.16.5.5.
Process Returned Debit Memos
Questions:
Q:
1) How do you process incoming payments that cannot be honored?
A:
Q:
2) Do you charge the customer for this (internal charges, own bank charges)?
A:
2.16.5.6.
Automatic Postings
Questions:
Q:
1) According to which criteria do you select the data to be posted?
A:
Q:
2) Do you have foreign currency loans?
A:
Q:
3) Do you work with reference interest rates (such as EURIBOR)?
A:
2.16.5.7.
Reverse Postings
Questions:
Q:
1) For what reasons can postings be reversed?
A:
2.16.5.8.
Dunning
Questions:
Q:
1) Describe your dunning procedure.
A:
188
Q: 2) Do you send reminders to all customers? If not, which criteria do you use for dunning
processing?
A:
Q: 3) Do you apply the dunning procedure to individual contracts or to all the contracts for a
customer?
A:
Q: 4) Do you charge dunning fees / dunning interest? If so, how much do you charge and
when?
A:
Q:
5) Do you grant a grace period?
A:
Q:
6) Do you have a legal dunning procedure?
A:
2.16.5.9.
Calculate Interest on Arrears
Questions:
Q:
1) Do you charge interest on arrears? If so, what calculation base do you use?
A:
2.16.5.10.
Default on Receivables
Questions:
Q:
1) How do you process waivers/write-offs for receivables?
A:
Q:
2) How do you treat subsequent payments for receivables that have been written off?
A:
2.16.5.11.
Balance Sheet Transfer
Questions:
contracts?
A:
2.16.6.
Periodic Processing
Questions:
189
Q: 1) Specify the period-end closing activities you carry out and describe the related
processes.
A:
2.16.6.1.
Perform Accrual/Deferral
Questions:
Q:
1) Which accrual/deferral procedures do you use?
A:
Q:
2) Which accrual/deferral methods do you apply?
A:
2.16.6.2.
Value Foreign Currency Loans
Questions:
Q:
1) Describe the relevant valuation principles.
A:
2.16.6.3.
Planned Record Update
Questions:
Q: 1) For what period of time do you require planned data to be available on the database
for reporting and cash management?
A:
2.16.6.4.
Summarize Documents
Questions:
Q:
1) How often do you want to summarize accounting documents (regular intervals)?
A:
Q:
2) What is your posting volume?
A:
2.16.6.5.
Create Accounting Reports
Questions:
Q:
1) Provide an overview of the accounting reports required in your company.
A:
2.16.6.6.
Release
Questions:
190
A:
Q:
A:
which activities?
A:
A:
A:
A:
Q:
A:
Q:
A:
2.17.
Mortgage Loans Taken [TR-LO]
2.17.1.
New Transactions
Questions:
Q:
1) Describe the procedure through to contract disbursement.
A:
Q:
2) What happens to the unsuccessful loan applications?
A:
191
Q:
A:
purpose?
A:
A:
Q:
A:
Q:
7) How should applications/offers/contracts be numbered?
A:
2.17.1.1.
Process Application
Questions:
Q:
A:
2.17.1.2.
Process Offer
Questions:
Q:
A:
Q:
A:
Q:
A:
2.17.1.3.
Process Contract
Questions:
Q:
A:
192
Q:
2) Who makes the loan payments?
A:
concluded in part?
A:
Q: 4) What "payment methods" (check, bank transfer, telegraphic transfer, and so on) are
used for disbursement?
A:
2.17.1.4.
Questions:
Q:
A:
Q:
A:
2.17.1.5.
Release
Questions:
A:
Q:
A:
which activities?
A:
A:
193
A:
A:
Q:
A:
Q:
A:
2.17.2.
Questions:
Q:
A:
contract?
A:
2.17.2.1.
Questions:
Q:
A:
2.17.3.
2.17.3.1.
Questions:
A:
2.17.3.2.
Questions:
Q:
A:
194
2.17.3.3.
Questions:
Q:
A:
A:
2.17.3.4.
Questions:
processing run?
A:
2.17.4.
Rollover
Questions:
phases/steps.
A:
Q:
A:
Q:
A:
2.17.5.
Accounting
Questions:
managed?
A:
contracts?
A:
Q:
195
A:
A:
A:
Q:
A:
2.17.5.1.
Payment details
Questions:
Q: 1) Provide an overview of the possible payment details per business partner and
transaction.
A:
2.17.5.2.
Questions:
Q:
A:
A:
Q:
A:
2.17.5.3.
Questions:
Q:
A:
Q:
A:
196
Q:
A:
Q:
A:
Q:
A:
2.17.5.4.
Questions:
Q:
A:
electronically)?
A:
A:
Q:
A:
A:
Q:
A:
transaction code)?
A:
197
A:
A:
2.17.5.5.
Automatic Postings
Questions:
Q:
A:
Q:
A:
Q:
A:
2.17.5.6.
Reverse Postings
Questions:
Q:
A:
contracts?
A:
2.17.5.7.
Questions:
contracts?
A:
2.17.6.
Periodic Processing
Questions:
processes.
A:
198
2.17.6.1.
Questions:
Q:
A:
Q:
A:
2.17.6.2.
Questions:
Q:
A:
2.17.6.3.
Questions:
A:
2.17.6.4.
Summarize Documents
Questions:
Q:
A:
Q:
A:
2.17.6.5.
Questions:
Q:
A:
2.17.6.6.
Release
Questions:
A:
199
Q:
A:
which activities?
A:
A:
A:
A:
Q:
A:
Q:
A:
2.18.
Refinancing Loans [TR-LO]
2.18.1.
New Transactions
Questions:
Q:
A:
Q:
A:
purpose?
A:
200
A:
Q:
A:
2.18.1.1.
Process Loan Contract [Standard]
Questions:
Q:
A:
Q:
A:
concluded in part?
A:
2.18.1.2.
Process Loan Disbursement [Standard]
Questions:
Q:
A:
Q:
A:
Q:
A:
2.18.1.3.
Release
Questions:
A:
Q:
201
A:
which activities?
A:
A:
A:
A:
Q:
A:
Q:
A:
2.18.2.
2.18.2.1.
Questions:
Q:
A:
2.18.3.
2.18.3.1.
Change Loan Contract [Standard]
Questions:
A:
2.18.3.2.
Questions:
202
A:
2.18.3.3.
Loans: Enter Charges and Commission for Loan [Standard]
Questions:
Q:
A:
2.18.3.4.
Contract Currency Changeover to the Euro [Standard]
Questions:
processing run?
A:
2.18.4.
Accounting
Questions:
managed?
A:
contracts?
A:
Q:
A:
A:
A:
Q:
A:
203
2.18.4.1.
Payment Details [Standard]
Questions:
transaction.
A:
2.18.4.2.
Questions:
Q:
A:
2.18.4.3.
Payment Transactions Triggered by External Partner [Standard]
Questions:
Q:
A:
electronically)?
A:
A:
Q:
A:
A:
Q:
A:
transaction code)?
A:
204
A:
A:
2.18.4.4.
Automatic Postings
Questions:
Q:
A:
Q:
A:
Q:
A:
2.18.4.5.
Reverse Postings
Questions:
Q:
A:
2.18.4.6.
Loans: Balance Sheet Transfer [Standard]
Questions:
contracts?
A:
2.18.5.
Periodic Processing
Questions:
processes.
A:
2.18.5.1.
Perform Accrual/Deferral [Standard]
Questions:
205
Q:
A:
Q:
A:
2.18.5.2.
Value Foreign Currency Loans [Standard]
Questions:
Q:
A:
2.18.5.3.
Questions:
A:
2.18.5.4.
Summarize Documents
Questions:
Q:
A:
Q:
A:
2.18.5.5.
Questions:
Q:
A:
2.18.5.6.
Release
Questions:
A:
Q:
A:
206
which activities?
A:
A:
A:
A:
Q:
A:
Q:
A:
2.18.6.
Regulatory Reporting + C417
2.18.6.1.
Release
Questions:
A:
Q:
A:
which activities?
A:
207
A:
A:
A:
Q:
A:
Q:
A:
2.19.
Policy Loans [TR-LO]
2.19.1.
New Transactions
Questions:
Q:
1) What procedure do you follow from the offer stage through to contract disbursement?
A:
Q:
A:
Q:
A:
Q:
A:
purpose?
A:
A:
208
Q:
A:
2.19.1.1.
Credit Standing
Questions:
Q:
A:
A:
2.19.1.2.
Process Loan Offer [Standard]
Questions:
Q:
A:
Q:
A:
Q:
A:
2.19.1.3.
Process Loan Contract [Standard]
Questions:
Q:
A:
Q:
A:
concluded in part?
A:
2.19.1.4.
Process Loan Disbursement [Standard]
Questions:
209
Q:
A:
Q:
A:
Q:
A:
2.19.1.5.
Release
Questions:
A:
Q:
A:
which activities?
A:
A:
A:
A:
Q:
A:
Q:
210
A:
2.19.2.
Questions:
Q:
A:
contract?
A:
2.19.2.1.
Questions:
Q:
A:
2.19.2.2.
Generate Correspondence on a Regular Basis [Standard]
Questions:
Q:
A:
2.19.3.
2.19.3.1.
Questions:
A:
Q:
A:
2.19.3.2.
Loans: Enter Charges and Commission for Loan [Standard]
Questions:
Q:
A:
2.19.3.3.
Questions:
211
Q:
A:
A:
2.19.3.4.
Questions:
processing run?
A:
2.19.4.
Rollover
Questions:
Q: 1) How do you adjust the conditions for due to expire (rollover)? Describe the
phases/steps. Which correspondence do you require? Do you send out contract offers and/or
contracts to the customer?
A:
Q:
A:
Q:
A:
Q:
A:
2.19.4.1.
Determine Rollover Conditions [Standard]
Questions:
Q:
A:
2.19.4.2.
Select and Assign Rollover Position [Standard]
Questions:
212
A:
2.19.4.3.
Generate Rollover Offer [Standard]
Questions:
Q:
A:
2.19.5.
Accounting
Questions:
managed?
A:
contracts?
A:
Q:
A:
A:
A:
Q:
A:
2.19.5.1.
Questions:
Q:
A:
A:
213
Q:
A:
2.19.5.2.
Payment Transactions Triggered by R/3 System [Standard]
Questions:
Q:
A:
Q:
A:
Q:
A:
Q:
A:
Q:
A:
2.19.5.3.
Payment Transactions Triggered by External Partner [Standard]
Questions:
Q:
A:
electronically)?
A:
A:
Q:
A:
214
A:
Q:
A:
transaction code)?
A:
A:
A:
2.19.5.4.
Payment Postprocessing for Loan [Standard]
Questions:
A:
Q:
A:
Q:
A:
2.19.5.5.
Process Returned Debit Memos [Standard]
Questions:
Q:
A:
Q:
A:
215
2.19.5.6.
Automatic Postings
Questions:
Q:
A:
Q:
A:
Q:
A:
2.19.5.7.
Reverse Postings
Questions:
Q:
A:
2.19.5.8.
Dunning
Questions:
Q:
A:
processing?
A:
customer?
A:
when?
A:
Q:
A:
Q:
216
A:
2.19.5.9.
Calculate Interest on Arrears [Standard]
Questions:
Q:
A:
2.19.5.10.
Questions:
Q:
A:
Q:
A:
2.19.5.11.
Loans: Balance Sheet Transfer [Standard]
Questions:
contracts?
A:
2.19.6.
Periodic Processing
Questions:
processes.
A:
2.19.6.1.
Questions:
Q:
A:
Q:
A:
2.19.6.2.
Questions:
Q:
217
A:
2.19.6.3.
Questions:
A:
2.19.6.4.
Summarize Documents
Questions:
Q:
A:
Q:
A:
2.19.6.5.
Questions:
Q:
A:
2.19.6.6.
Release
Questions:
A:
Q:
A:
which activities?
A:
A:
218

A:
A:
Q:
A:
Q:
A:
2.20.
General Loans Given [TR-LO]
2.20.1.
New Transactions
Questions:
Q: 1) What procedure do you follow from acceptance of an application through to contract
disbursement?
A:
Q:
2) What happens to the unsuccessful loan applications?
A:
Q:
A:
Q:
A:
Q:
A:
purpose?
A:
219
A:
Q:
A:
2.20.1.1.
Process Application
Questions:
Q:
A:
2.20.1.2.
Credit Standing
Questions:
Q:
A:
A:
2.20.1.3.
Process Offer
Questions:
Q:
A:
Q:
A:
Q:
A:
2.20.1.4.
Process Contract
Questions:
Q:
A:
Q:
220
A:
concluded in part?
A:
2.20.1.5.
Questions:
Q:
A:
Q:
A:
Q:
A:
2.20.1.6.
Release
Questions:
A:
Q:
A:
2.20.2.
Questions:
Q:
A:
contract?
A:
2.20.2.1.
Questions:
Q:
221
A:
2.20.2.2.
Generate Correspondence on a Regular Basis
Questions:
Q:
A:
Q:
2) How do you currently carry out mass correspondence runs?
A:
Q:
3) How do you control the output of mass correspondence?
A:
2.20.3.
2.20.3.1.
Questions:
A:
Q:
A:
2.20.3.2.
Questions:
Q:
A:
2.20.3.3.
Questions:
Q:
A:
A:
2.20.3.4.

222
Questions:
processing run?
A:
2.20.4.
Rollover
Questions:
phases/steps.
A:
Q:
A:
Q:
A:
Q:
A:
2.20.4.1.
Determine Rollover Conditions
Questions:
Q:
A:
2.20.4.2.
Select and Assign Rollover Position
Questions:
A:
2.20.4.3.
Generate Rollover Offer
Questions:
Q:
A:
2.20.5.
Accounting
Questions:
223
managed?
A:
contracts?
A:
Q:
A:
A:
A:
Q:
A:
2.20.5.1.
Payment details
Questions:
transaction.
A:
2.20.5.2.
Questions:
Q:
A:
A:
Q:
224
A:
2.20.5.3.
Questions:
Q:
A:
Q:
A:
Q:
A:
Q:
A:
Q:
A:
2.20.5.4.
Questions:
electronically)?
A:
A:
Q:
A:
A:
Q:
A:
225
transaction code)?
A:
A:
A:
2.20.5.5.
Payment Postprocessing
Questions:
A:
Q:
A:
Q:
A:
2.20.5.6.
Process Returned Debit Memos
Questions:
Q:
A:
Q:
A:
2.20.5.7.
Automatic Postings
Questions:
Q:
A:
226
Q:
A:
Q:
A:
2.20.5.8.
Reverse Postings
Questions:
Q:
A:
2.20.5.9.
Dunning
Questions:
Q:
A:
processing?
A:
customer?
A:
when?
A:
Q:
A:
Q:
A:
2.20.5.10.
Calculate Interest on Arrears
Questions:
Q:
227
A:
2.20.5.11.
Questions:
Q:
A:
Q:
A:
2.20.5.12.
Questions:
contracts?
A:
2.20.6.
Periodic Processing
Questions:
processes.
A:
2.20.6.1.
Questions:
Q:
A:
Q:
A:
2.20.6.2.
Questions:
Q:
A:
2.20.6.3.
Questions:
228
A:
2.20.6.4.
Summarize Documents
Questions:
Q:
A:
Q:
A:
2.20.6.5.
Questions:
Q:
A:
2.20.6.6.
Release
Questions:
A:
2.21.
General Loans Taken [TR-LO]
2.21.1.
New Transactions
Questions:
Q:
A:
Q:
2) Should unsuccessful loan applications be saved?
A:
Q:
A:
purpose?
A:
229
A:
Q:
A:
2.21.1.1.
Process Application
Questions:
Q:
A:
2.21.1.2.
Process Offer
Questions:
Q:
A:
Q:
A:
2.21.1.3.
Process Contract
Questions:
Q:
A:
Q:
A:
concluded in part?
A:
Q: 4) What "payment methods" (check, bank transfer, telegraphic transfer, and so on) are
used for disbursement?
A:
2.21.1.4.
Questions:
230
Q:
A:
Q:
A:
Q:
A:
2.21.1.5.
Release
Questions:
A:
Q:
A:
which activities?
A:
A:
A:
A:
Q:
A:
Q:
231
A:
2.21.2.
2.21.2.1.
Questions:
Q:
A:
2.21.3.
2.21.3.1.
Questions:
A:
2.21.3.2.
Questions:
Q:
A:
2.21.3.3.
Questions:
Q:
A:
A:
2.21.3.4.
Questions:
processing run?
A:
2.21.4.
Regulatory Reporting
2.21.4.1.
Release
Questions:
232
A:
Q:
A:
which activities?
A:
A:
A:
A:
Q:
A:
Q:
A:
2.21.5.
Rollover
Questions:
phases/steps.
A:
Q:
A:
Q:
A:
233
2.21.6.
Accounting
Questions:
managed?
A:
contracts?
A:
Q:
A:
A:
A:
Q:
A:
2.21.6.1.
Payment details
Questions:
transaction.
A:
2.21.6.2.
Questions:
Q:
A:
A:
234
Q:
A:
2.21.6.3.
Questions:
Q:
A:
2.21.6.4.
Questions:
electronically)?
A:
A:
Q:
A:
A:
Q:
A:
transaction code)?
A:
A:
235
A:
2.21.6.5.
Automatic Postings
Questions:
Q:
A:
Q:
A:
Q:
A:
2.21.6.6.
Reverse Postings
Questions:
Q:
A:
2.21.6.7.
Questions:
contracts?
A:
2.21.7.
Periodic Processing
Questions:
processes.
A:
2.21.7.1.
Questions:
Q:
A:
Q:
236
A:
2.21.7.2.
Questions:
Q:
A:
2.21.7.3.
Questions:
A:
2.21.7.4.
Summarize Documents
Questions:
Q:
A:
2.21.7.5.
Questions:
Q:
A:
2.21.7.6.
Release
Questions:
A:
Q:
A:
which activities?
A:
A:
237

A:
A:
Q:
A:
Q:
A:
2.22.
Trading with Borrower's Notes [TR-LO]
Questions:
Q: 1) Describe the process from acceptance of an application through to contract
disbursement. Do you enter prospective borrower's note orders on a preliminary basis
(reservation + activation)?
A:
Q:
A:
purpose?
A:
A:
Q:
5) Do you record information for regulatory reporing purposes?
A:
2.22.1.
Borrower's Note Loan Order
2.22.1.1.
Process BNL Order [Standard]
Questions:
238
Q: 1) Do you want to generate contracts with the order? Should they be managed on the
basis of a customer account or without a customer account (i.e. using payment requests)
A:
Q: 2) Should the order be created as a settlement, or should there be an execution step in
between?
A:
Q: 3) Provide an overview of the possible payment details for transactions and business
partners.
A:
Q: 4) To whom do you usually make the outgoing payment/who receives the purchase
amount?
A:
Q:
5) Who makes the incoming payments? Is it always the main borrower/issuer?
A:
Q:
6) Do you record preemption in the system?
A:
2.22.2.
Borrower's Note Loan Contract
2.22.2.1.
Process BNL Contract [Standard]
Questions:
Q:
1) Which other persons are involved in the contract?
A:
concluded in part?
A:
Q:
3) Who makes the incoming payments? Is it always the main borrower/issuer?
A:
Q: 4) Do you enter assignment information? If so, how do you treat assignments for
accounting purposes?
A:
239
2.22.2.2.
Waiver BNL Contract [Standard]
Questions:
concluded in part?
A:
2.22.2.3.
Release
Questions:
A:
Q:
A:
which activities?
A:
A:
A:
A:
Q:
A:
Q:
A:
2.22.3.
Correspondence
2.22.3.1.
Generate Correspondence on a Regular Basis [Standard]

240
Questions:
Q:
1) Do you send out contract offers to your customers?
A:
Q:
2) Do you send out mass correspondence?
A:
Q:
A:
Q:
4) How do you do this at present?
A:
Q: 5) What correspondence do you send out at the end of the year (account statement,
interest certificate)?
A:
Q:
6) Do you send correspondence (such as order confirmations) to your customers?
A:
Q:
A:
Q:
8) How do you currently carry out mass correspondence runs?
A:
Q:
A:
2.22.3.2.
Questions:
Q:
A:
2.22.4.
2.22.4.1.
Change Loan Contract [Standard]
Questions:
241
A:
2.22.4.2.
Questions:
A:
2.22.4.3.
Contract Currency Changeover to the Euro [Standard]
Questions:
processing run?
A:
2.22.5.
Accounting
Questions:
managed?
A:
contracts?
A:
Q:
A:
Q:
A:
A:
Q:
A:
2.22.5.1.
242
Questions:
managed?
A:
contracts?
A:
Q:
A:
Q:
A:
A:
Q:
A:
A:
A:
Q:
A:
Q:
A:
2.22.5.2.
Payment Transactions Triggered by R/3 System [Standard]
Questions:
243
bank transfer)?
A:
Q:
A:
Q:
A:
Q:
A:
2.22.5.3.
Automatic Postings
Questions:
Q:
1) How do you trigger the posting run (manually or using a program)?
A:
Q:
A:
2.22.5.4.
Reverse Postings
Questions:
Q:
A:
2.22.5.5.
Release
Questions:
A:
Q:
A:
which activities?
244
A:
A:
A:
A:
Q:
A:
Q:
A:
2.22.5.6.
Summarize Documents
Questions:
Q:
A:
2.22.6.
Period-End Closing
2.22.6.1.
Questions:
Q:
A:
Q:
A:
2.22.6.2.
Questions:
Q:
A:
245
2.23.
Cash Position [TR-CM]
Questions:
Q:
1) Who is responsible for (short/medium/long-term) cash management?
A:
Q:
2) Which toos do you use?
A:
Q: 3) Describe the daily routine in your cash management group. Which time restrictions
are you subject to?
A:
Q: 4) At what organizational level do you look at liquidity and risk positions? (currency
exposure centralized/decentralized, external/internal; netting effects; currency-specific
clearing across one or several company codes)
A:
Q: 5) At what organizational level do you make financial investment and borrowing
decisions (centralized/decentralized)?
A:
2.23.1.
Incoming Data
2.23.1.1.
Electronic Bank Statement
Questions:
A:
Q:
A:
Q: 3) What specific information do the bank statements contain (e.g. invoice numbers)? If
you wish to use the information for the payee to allocate items, you need to select a suitable
interpretation algorithm.
progr
A:
A:
246
Q:
A:
Q:
A:
Q:
A:
A:
2.23.1.2.
Manual Bank Statement
Questions:
Q: 1) What specific information do your bank statements contain (for example, invoice
numbers)?
A:
A:
Q:
A:
Q:
A:
Q:
A:
A:
2.23.1.3.
Check Deposit Transaction

247
Questions:
Q:
1) How many checks do you present to your house banks per day?
A:
Q:
2) Do you enter checks from customers manually or electronically?
A:
Q: 3) What information given by the check issuer can be used to allocate items (check
number, invoice number)?
A:
Q: 4) Sketch the posting steps for check deposits (are checks posted directly to customer
accounts or via clearing accounts)?
A:
Q: 5) Do you want to separate check postings for general ledger accounting and subledger
accounting?
A:
2.23.1.4.
Bill of Exchange Presentation (Debit)
Questions:
Q:
1) Do you want to monitor the bills of exchange presented?
A:
2.23.1.5.
Lockbox (USA)
Questions:
Q:
A:
1) Do you use the lockbox procedure?

[ ]Yes
[ ]No
Comments:
2.23.1.6.
Create Payment Advice
Questions:
Q: 1) What liquidity-related information needs to be entered manually in the form of planned
items or payment advice notes (internal/external information)?
A:
Q:
2) What kind of information or payment advice notes do you want to distinguish?
248
A:
2.23.1.7.
Payment Advice Processing
Questions:
Q: 1) Which information that affects the liquidity has to be processed manually in the form of
planned items or advice notes (internal/external information)?
A:
Q:
2) Which types of information or advice note do you want to process?
A:
2.23.2.
Check
2.23.2.1.
Compare Payment Advices
Questions:
Q: 1) If you use the manual or electronic bank statement and payment advice processing,
how do you match the payment advices and the bank statements?
A:
2.23.2.2.
Interest Scale
Questions:
Q:
1) Do you monitor interest accruals/deferrals made by your banks?
A:
Q: 2) If you make postings across all company codes: Do you charge your subsidiaries with
interest for clearing activities?
A:
2.23.2.3.
Check Cashed Checks
Questions:
Q:
1) Do you want to monitor the time it takes for the checks you issue to clear?
A:
Q:
2) Do you take the check cashing time into consideration for planning?
A:
Q:
3) Does the FI payment program take the check cashing time into account?
A:
2.23.2.4.
Compare Value Dates

249
Questions:
Q: 1) Do want to compare when payments are value-dated by your banks (using clearing
accounts)?
A:
2.23.2.5.
Clear Customer Account
Questions:
Q:
1) Do you want to monitor how promptly paid debit items are cleared?
A:
Q:
2) Do you take the check cashing time into account for planning?
A:
2.23.3.
Status Analysis
2.23.3.1.
Status Analysis Cash Position
Questions:
Q: 1) Which payment flows do you want to be visible as part of the status analyses (banks,
customers, vendors)?
A:
Q: 2) What views of the payment flows would you like to have (individual banks, critical
customers)?
A:
2.23.4.
Planning
Questions:
Q: 1) Do you let your banks perform cash pooling, or do you want to concentrate cash
internally and send payment orders to the banks?
A:
2.23.4.1.
Cash Concentration
Questions:
Q:
1) Do you clear accounts at company code level or across all company codes?
A:
Q:
2) Do you charge interest on the clearing balances of your subsidiaries?
A:
2.23.4.2.
Integration of Subledgers
250
Questions:
Q:
1) Do you want to monitor when your payables and receivables are due?
A:
Q: 2) Do you want to distinguish between your customers according to their payment
behavior?
A:
Q: 3) Do you distinguish between your creditors according to their importance (their
behavior)?
A:
Q:
4) Do you want to integrate orders in your liquidity forecast?
A:
2.24.
Liquidity Forecast [TR-CM]
Questions:
Q: 1) How is your liquidity forecast organized and structured (outgoing and incoming
payments)
A:
2.24.1.
Process Planned Items
2.24.1.1.
Create Planned Items
Questions:
Q: 1) What liquidity-related information needs to be entered manually in the form of planned
items or payment advice notes (internal/external information)?
A:
Q:
2) What kind of information or payment advice notes do you want to distinguish?
A:
Q: 3) Do you want to group the different payment types (for example, according to due date,
or when payments are likely to be made)?
A:
2.24.1.2.
Process Planned Items
Questions:
251
Q: 1) Which information that affects the liquidity has to be processed manually in the form of
planned items or advice notes (internal/external information)?
A:
2.24.2.
Status Analysis
2.24.2.1.
Status Analysis Liquidity Forecast
Questions:
Q: 1) Which payment flows do you want to be visible as part of the status analyses (banks,
customers, vendors)?
A:
Q: 2) What views of the payment flows would you like to have (individual banks, critical
customers)?
A:
Q: 3) How do you want to group customers and vendors (e.g. vendors by note to payee,
customers by payment history)?
A:
2.25.
Financial Budgeting [TR-CBM]
2.25.1.
Planned Commitment Items
2.25.1.1.
Create Objects
Questions:
Q: 1) Which commitment items do you want to map for incoming and outgoing payments?
For which commitment items do you receive detailed information from the specialist
departments?
A:
Q:
2) At what level of detail do you want to calculate actual values?
A:
2.25.1.2.
Assign to Hierarchy
Questions:
Q: 1) Do you want to group the various commitment items under general headings for
evaluation purposes?
A:
2.25.2.
Planned Settings
2.25.2.1.
Define Plan Profiles
Questions:
252
Q:
1) Specify your general planning parameters (time horizon, scaling).
A:
Q:
2) Assign the plan profiles to financial management (FM) areas.
A:
2.26.
Evaluation of Actual Values [TR-CBM]
2.26.1.
General Commitment Item
2.26.1.1.
Create Balance Sheet Commitment Items
Questions:
Q: 1) How do you want to display your liquidity positions (single or grouped positions)? Do
you want to create hierarchies?
A:
2.26.1.2.
Create Unassigned Revenues/Expenditures
Questions:
Q: 1) In which two commitment items do you want to display actual values for which
automatic assignment is unsuccessful?
A:
2.26.1.3.
Create Clearing Commitment Items
Questions:
Q: 1) Create the commitment items for clearing accounts managed on the basis of open
items.
A:
2.26.1.4.
Create Dummy Commitment Items
Questions:
Q: 1) Create one or two commitment items that are designated for G/L accounts and not
relevant for monetary flows.
A:
2.26.2.
Assign Commitment Items to G/L Accounts
2.26.2.1.
Assign Planned Commitment Items
Questions:
Q: 1) Define planned commitment items in the master record for the matching revenue and
expenditure accounts and comparable clearing accounts.
A:
2.26.2.2.
Assign Accounts for Balance Sheet Commitment Items

253
Questions:
Q: 1) Define the balance sheet commitment items in the master record for your liquid
accounts.
A:
2.26.2.3.
Assign Clearing Commitment Items
Questions:
Q: 1) Define the clearing commitment items in the remaining bank subaccounts, in the
reconciliation accounts for payables and receivables, and in the corresponding clearing
accounts.
A:
2.26.2.4.
Check and Assign Dummy Commitment Items
Questions:
Q: 1) Define a dummy commitment item in the master records of the remaining accounts
that are not relevant for cash budget management.
A:
2.26.3.
Actual Transfer Postings
2.26.3.1.
Actual Transfer Posting
Questions:
Q: 1) Which document type and number range do you want to use for the transfer posting
documents?
A:
2.27.
Market Risk Management [TR-MRM]
Questions:
Q:
1) How do you define your risk position?
A:
Q:
2) Which account balances are relevant to your risk position?
A:
Q:
3) Which operative payment flows are relevant to your risk position?
A:
Q: 4) Which payment flows resulting from financial transactions are relevant to your risk
position?
254
A:
Q:
5) Which planned items from Cash Management are relevant to your risk position?
A:
Q:
6) How do you express your risk position?
A:
Q:
7) Do you want to value your financial transactions?
A:
Q:
8) Which simulations do you want to carry out (market data, transactions)?
A:
2.27.1.
Mark to Market
2.27.1.1.
Effective Rate/NPV Underlyings
Questions:
Q: 1) Produce a structure to group bank accounts and subledger accounts that contain
items from underlying transactions.
A:
2.27.1.2.
Currency Exposure
Questions:
A:
2.27.1.3.
Interest Exposure
Questions:
A:
2.27.1.4.
Global Evaluation of Cash Flow
Questions:
A:
255
2.27.2.
Value at Risk
2.27.2.1.
Variance/Covariance
Questions:
A:
2.27.2.2.
Historical Simulation
Questions:
A:
3. Revenue and cost controlling

3.1.
Profit and Cost Planning
3.1.1.
Sales Planning
3.1.1.1.
Create Planning Proposal (with Sales Planning)
Questions:
Q: 1) Do you want to structure your sales planning based on reference data? If so, what is
the source and form of this data?
A:
Q:
2) How do you want to adapt the reference dates to be used as a planning proposal?
A:
Q:
3) Do you use forecasting techniques in your planning process? If so, describe them.
A:
3.1.1.2.
Manual Sales Planning
Questions:
Q: 1) Which level of the hierarchy do you want to use for planning (for example, product,
product group, customer, sales organization)?
A:
3.1.1.3.
Transfer of Planned Sales Quantities
Questions:
Q:
1) Do you want to transfer plan sales quantities from CO-PA to LIS?
256
A:
Q:
2) Do you want to transfer planned sales quantities from CO-PA to Production Planning?
A:
3.1.2.
Cost and Activity Planning
3.1.2.1.
Copy Plan from Previous Year to Cost Center Planning
Questions:
Q:
1) Describe your planning process. How do you plan cost centers?
A:
Q: 2) Do you want to create your cost center/activity plan based on the planned values of
the previous year? (If so, what is the source of this data and in what form is it stored?
A:
3.1.2.2.
Copy Actual Data to Cost Center Plan
Questions:
Q:
A:
Q: 2) Do you want to create your cost center/activity plan based on the actual values of the
previous year? (If so, what is the source of this data and in what form is it stored?
A:
3.1.2.3.
Redefinition of Plan Version
Questions:
Q:
A:
Q:
2) Do you want to represent different planning scenarios in parallel?
A:
3.1.2.4.
Planning Revaluation
Questions:
Q: 1) Do you carry out revaluation (increases or decreases for certain cost elements in
certain cost centers)?
A:
3.1.2.5.
Budget Planning
257
Questions:
Q: 1) Does your organization use the type of budgeting described in the documentation
field?
A:
3.1.2.6.
Order Budgeting
Questions:
Q:
1) Do you want to plan and control the budget of the order using availability checks?
A:
3.1.2.7.
Activity Type Planning
Questions:
Q:
1) Comment on activity type planning
A:
3.1.2.8.
Definition of Activity Type for Cost Center
Questions:
Q:
1) Comment on defining activity types by cost center
A:
3.1.2.9.
Transfer of Statistical Key Figures from LIS (Plan)
Questions:
Q: 1) Are statistical key figures kept in the logistics modules, which you want to use as a
basis for allocations and reporting purposes?
A:
3.1.2.10.
Transfer of Depreciation/Interest (Activity-Independent)
Questions:
Q: 1) If you are also implementing SAP R/3 Asset Management (FI-AA), do you wish to
transfer the results of the Asset Management depreciation simulation calculation as part of
your planning in Controlling (CO) for depreciation expenses?
A:
3.1.2.11.
Transfer of Depreciation/Interest (Activity-Dependent)
Questions:
A:
258
3.1.2.12.
Transfer of Personnel Costs
Questions:
Q: 1) If you are also implementing SAP R/3 Human Resources, do you want to transfer the
results of personnel cost planningto Controlling (CO) as part of your planning for personnel
expenses?
A:
3.1.2.13.
Transfer of Scheduled Activity PP -> CO-ABC
Questions:
Q: 1) If you are implementing SAP R/3 manufacturing modules, do you want to transfer
activity requirements from sales & operations planning (SOP), long-term planning, or MRP to
Controlling (CO-ABC) as scheduled activities?
A:
3.1.2.14.
Transfer of Scheduled Activity from PP to CO-OM-CCA
Questions:
Q: 1) If you implementing the SAP R/3 production modules, do you want to transfer the
activity requirements from sales and operations planning (SOP), long-term planning, or MRP
to Controlling (CO-CCA) as the scheduled production activities?
A:
3.1.2.15.
Primary Cost Planning (Full Costs)
Questions:
Q: 1) Which procedure do you use for manual planning of primary costs, when you have
costs that are not transferred from other modules, such as HR or FI-AA?
A:
3.1.2.16.
Primary Cost Planning (Prop./Fixed)
Questions:
A:
3.1.2.17.
Secondary Cost Planning (Full Costs)
Questions:
Q:
1) Do you want to represent activity relationships between cost centers in your planning?
A:
3.1.2.18.
Secondary Cost Planning (Prop./Fixed)
Questions:
259
Q:
A:
3.1.2.19.
Cost Element Planning (Order with Integrated Planning)
Questions:
Q: 1) Do you want to use integrated internal orders in cost center planning (such as repair
orders, marketing orders) and settle them to cost centers after planning at the cost element
level?
A:
3.1.2.20.
Cost Element Planning (Order)
Questions:
Q:
1) Do you want to plan costs at the cost element level on overhead cost orders?
A:
3.1.2.21.
Overall Planning (Order)
Questions:
Q: 1) Do you want to plan overall costs (values only, independent of cost elements) on
overhead cost orders?
A:
3.1.2.22.
Unit Costing (Order)
Questions:
Q: 1) Do you want to enter planning data in your planning for overhead cost orders, as well
as the cost element information?
A:
3.1.2.23.
Periodic Reposting of Plan Data
Questions:
Q: 1) Do you periodically move costs from a project/cost center (such as telephone costs) to
other projects/cost centers?
A:
Q: 2) Did you define the basis for these allocations (such as, percentage, statistical key
figures, for example telephone units consumed, and so on)?
A:
3.1.2.24.
Cost Accrual - Plan
Questions:
Q:
1) Describe how accruals are planned for actual data.
260
A:
3.1.2.25.
Process Cost Planning
Questions:
Q: 1) State how you want to transfer the plan values from Cost Center Accounting to your
business processes.
A:
3.1.2.26.
Overhead Calculation (Cost Center)
Questions:
Q: 1) Do you plan to allocate a certain type of costs/expenses to cost centers automatically
using overhead rates?
A:
3.1.2.27.
Overhead Calculation (Business Process)
Questions:
Q: 1) What costs is the cost estimate based on when you compute overhead for internal
orders?
A:
Q:
2) Specify the overhead rates.
A:
Q: 3) Will you perform automatic recovery of overheads on specific types of
costs/expenses?
A:
[ ]Yes
[ ]No
Comments:
Q: 4) List the different groups of costs/expenses (for example, applying a fixed percentage
rate for recovery of overhead to material issues).
A:
Comments:
Q: 5) For each assignment type, do you distribute overhead as a fixed percentage or based
on the actual total costs?
A:
Comments:
261
Q: 6) Describe in detail how each of these assignments is performed today in your

organization.
A:
Comments:
Q:
7) What postings do the assignments create?
A:
Comments:
Q: 8) Describe in detail how each of these allocations is performed today in your
organization.
A:
Comments:
Q:
9) Do you assign overhead expenses to projects?
A:
Comments:
Q: 10) For each allocation category, do you distribute overhead as a fixed percentage or
based on the actual total costs?
A:
Comments:
Q: 11) If you use fixed percentages for assignments, how do you handle remaining
variances?
A:
Comments:
Q: 12) For each of these assignments, what causes the overhead (for example, direct labor
expense, labor hours, total WBS expense, others)?
A:
Comments:
Q:
A:
Comments:
262
Q:
14) Define overhead rates.
A:
Comments:
costs/expenses?
A:
[ ]Yes
[ ]No
Comments:
Q:
16) Do you want to define a percentage for the overhead rate in the cost object?
A:
Comments:
Q: 17) Do you want to define automatic allocation using overhead rates for a certain type of
costs/expenses on orders?
A:
Comments:
Q:
18) Do you want to add a percentage for overhead to the production cost collector?
A:
Comments:
Q:
A:
Comments:
Q:
20) Do you perform automatic overhead allocation for specific types of costs/expenses?
A:
Comments:
A:
Comments:
263
A:
Comments:
Q: 23) Do you plan to allocate a certain type of costs/expenses to cost centers
automatically using overhead rates?
A:
Comments:
Q:
24) What costs are the overhead rates based on?
A:
Comments:
Q: 25) Are there any overhead expenses that are not calculated with reference to the
production order but are to be assigned directly to the sales order?
A:
Comments:
Q:
26) How often do you calculate your planned overhead?
A:
Comments:
Q: 27) Who is responsible for reconciling the run? (This person will be responsible for
running/monitoring planned overhead.)
A:
Comments:
Q: 28) Do you calculate overhead for all objects at once or individually for each object.
(Detailed calculation can affect system performance.)
A:
Comments:
Q:
29) Do you have a specific plan version when you calculate overhead?
A:
264
Comments:
Q:
30) Is overhead calculated for your projects?
A:
Comments:
Q:
31) Is the planned overhead the same as the actual overhead?
A:
Comments:
Q: 32) Describe how you calculate overhead for (1) direct costs (2) indirect costs (3) fixed
costs (4) variable costs).
A:
Comments:
Q: 33) Do you include sales and marketing and general and administrative costs in your
overhead calculation?
A:
Comments:
Q:
34) Do you reconcile planned and actual overhead?
A:
Comments:
Q:
35) Do you process actual overhead on a project by project basis or overall?
A:
Comments:
Q:
36) Do you have project-type-specific overhead calculations?
A:
Comments:
Q:
37) Do you have different overhead costs for each business unit?
A:
Comments:
265
Q:
38) Do you calculate overhead on materials/labor?
A:
Comments:
Q:
39) At what level of detail do you plan for overhead?
A:
Comments:
Q:
40) Do you calculate percentage overhead?
A:
Comments:
Q:
41) Is the calculation dependent on time periods?
A:
Comments:
Q:
42) What is the basis for the overhead costs?
A:
Comments:
Q: 43) Is the basis for overhead planned costs the same as the basis for actual overhead
costs?
A:
Comments:
Q:
44) What is the formula/schema for applying overhead costs?
A:
Comments:
Q:
45) How often do you calculate overhead costs?
A:
Comments:
Q:
46) To which accounts/cost elements are the overhead costs posted?
266
A:
Comments:
Q:
47) Does the basis for the overhead costs change during the lifecycle of the project?
A:
Comments:
Q: 48) Who is responsible for overhead costs? (This person is responsible for running the
overhead calculation.)
A:
Comments:
Q:
49) Do you evaluate interest charges throughout the project hierarchy?
A:
Comments:
3.1.2.28.
Overhead Calculation (Overhead Cost Order)
Questions:
A:
A:
Q:
A:
3.1.2.29.
Plan Cost Distribution
Questions:
Q: 1) Do you want to distribute costs from a cost center or a cost center group to CO
objects (cost center, orders, WBS element), and keep the orginal cost element from the
sender in the receiver object?
A:
267
A:
3.1.2.30.
Settlement of Overhead Cost Orders (Planning Data)
Questions:
Q: 1) Do you collect costs/expenses on an internal order that you want represented on a
cost center?
A:
Q: 2) If so, do you want to be able to see the costs of the cost center (settlement under the
original cost element)?
A:
Q: 3) Or do you want to summarize/aggregate the costs on the cost center (using one or
more secondary settlement cost elements)?
A:
3.1.2.31.
Plan Cost Assessment
Questions:
Q: 1) Do you allocation costs from one cost cente / group from cost centers to other CO
objects (cost centers, orders, WBS elements) by summarizing the original cost elements from
the sender cost center(s) into one secondary assessement cost element?
A:
A:
3.1.2.32.
Plan Reconciliation
Questions:
Q: 1) Do you need to reconcile the demand for scheduled labour hours (activity types) with
the available capacity?
A:
3.1.2.33.
Splitting
Questions:
Q: 1) Do you have cases/situations where a cost element in cost center planning is related
to more than one activity (activity type)? If so, see to it that the activity-independent planned
costs are split to the activity types before you calculate the prices.
A:
Q:
2) Define rules for the split.
268
A:
3.1.2.34.
Planned Price Calculation
Questions:
Q: 1) Do you want to calculate the planned price automatically or iteratively by dividing the
planned costs for a cost center/activity type by the planned activity quantities (or capacities)?
A:
Q: 2) Do you want to calculate planned prices automatically/iteratively for Activity-Based
Costing by dividing the costs planned for the business process by the planned process
quantity?
A:
Q: 3) Do you want to display partial cost rates (primary cost split) for the planned prices that
were calculated automatically/iteratively?
A:
3.1.3.
Standard Cost Estimate
Questions:
Q: 1) What types of costing do you want to use (adjusted standard, monthly, inventory, and
so on)?
A:
3.1.3.1.
Preparation for Costing
Questions:
Q: 1) Did you check if all the source data from other modules is available for calculating the
production costs?
A:
Q: 2) Which prices will you use for materials, internal activities, external activities, and
subcontracting?
A:
Q: 3) How do you want to allocate overhead in costing: using overhead rates or activitybased costing, or both?
A:
3.1.3.2.
Standard Cost Estimate with Quantity Structure
Questions:
269
Q: 1) Do you plan your product costs using bills of material (BOM), routings, or
dependencies?
A:
Q:
2) Do you plan the costs for externally procured materials using purchasing info records?
A:
Q:
3) Do you subcontract any of your manufacturing activities?
A:
Q:
4) Do you plan products that use materials belonging to another plant?
A:
Q: 5) Do you want to analyze CGM broken down according to the organizational units
involved in the value-added process?
A:
Q:
6) Do you plan product costs centrally or independently by plant?
A:
Q:
7) Do you need to plan costs in multiple currencies?
A:
Q:
8) Do you want to break down your cost of goods manufactured into primary costs?
A:
Q: 9) If you are using mixed costing, what proportions of the individual procurement
alternatives/manufacturing processes should be used as a basis for costing?
A:
3.1.3.3.
Standard Cost Estimate Without Quantity Structure
Questions:
Q: 1) Since you are calculating your product costs without access to SAP quantity structure
data, where are you getting the quantity information required for costing?
A:
Q:
A:
270
Q:
A:
A:
Q:
A:
Q:
A:
Q:
A:
3.1.3.4.
Standard Cost Estimate for Co-Products
Questions:
Q:
1) Do you have production processes that ever yield multiple products?
A:
Q:
2) What rules are used to apportion the costs to the co-products?
A:
3.1.3.5.
Price Release with Standard Cost Estimate
Questions:
Q: 1) Do you want to update your standard product costs as the standard prices in MM (with
stock revaluation)?
A:
Q: 2) Do you want to update your product costs calculate using other cost estimates as
planned prices, commercial prices, and so on in MM (without stock revaluation)?
A:
3.1.4.
Profit Center Planning
3.1.4.1.
Copy Plan from Previous Year to Profit Center Planning
Questions:
271
Q:
1) Describe your planning processor. How do you plan the Profit Center?
A:
Q: 2) Do you want to base your Profit Center Planning on the previous year's plan values? If
yes, what is the source of this data and in what form is it available?
A:
3.1.4.2.
Copy Actual Costs to Profit Center Planning
Questions:
Q:
A:
Q: 2) Do you want to base your Profit Center Planning on the previous year's actual values?
If yes, what is the source of this data and in what form is it available?
A:
3.1.4.3.
Excel Upload -> Profit Center Planning
Questions:
Q:
A:
Q:
2) Is your plan data available on an external medium?
A:
3.1.4.4.
Redefinition of Plan Version (Profit Center Planning)
Questions:
Q:
A:
Q:
A:
Q:
3) Which plan versions should be transferred (integrated) from other applications?
A:
3.1.4.5.
Plan Integration of Profit Centers
Questions:
272
Q: 1) Do you want to transfer plan data to PCA from other applications? From which
application(s)?
A:
Comments:
3.1.4.6.
Manual Profit Center Planning
Questions:
Q:
1) Describe your process for manual profit center planning.
A:
3.1.4.7.
Plan Profit Center Distribution
Questions:
Q: 1) Do you carry out distributions from one profit center to another profit center (which
possibly belongs to another company code) within the same controlling area?
A:
3.1.4.8.
Plan Profit Center Assessment
Questions:
Q: 1) Do you assess values from one profit center to another within a controlling area when
the profit centers are not assigned to the same company code?
A:
3.1.5.
Profit Planning
3.1.5.1.
Valuation of Sales Planning
Questions:
Q:
1) Do you want to use cost of goods manufactured for valuation of your sales quantities?
A:
Q: 2) Do you want to calculate revenues and sales deductions using price determination in
SD, or conditions in CO-PA?
A:
Q: 3) Do you want to valuate your sales quantities using average values (rates) from the
past?
A:
3.1.5.2.
Creation of Planning Proposal (Without Sales Planning)
Questions:
273
A:
Q:
A:
Q:
A:
3.1.5.3.
Manual Profit Planning
Questions:
A:
Q:
2) How do you want the planning screens to look?
A:
3.1.5.4.
Planned Allocation of Process Costs to Profitability Analysis
Questions:
Q: 1) Do you want to transfer the plan process costs to profitability analysis?
ales, and development costs)?
A:
Q: 2) Which level do you want to plan these costs on (using the step-by-step principles of
analysis of fixed-cost allocation)?
A:
Q: 3) Which allocation methods do you require for transferring the planned process costs to
profitability analysis?
A:
3.1.5.5.
Planned Allocation Cost Center Costs to Profitability Analysis
Questions:
Q:
1) Do you want to transfer the planned cost center costs to profitability analysis?
A:
A:
274
Q: 3) Which allocation methods do you reqiure for transferring planned cost center costs to
A:
3.1.5.6.
Questions:
Q:
1) Do you want to transfer the order planning to profitability analysis?
A:
3.1.5.7.
Project Settlement
Questions:
Q:
1) Do you want to transfer the projects to profitability analysis?
A:
3.2.
Actual Cost/Revenue Allocation
3.2.1.
Overhead Allocation
3.2.1.1.
Direct Activity Assignment Using Time Sheet Processing
Questions:
Q:
1) Do you base direct activity allocation to CO objects on this data?
A:
Q:
2) How do employees record their working time (time, detail, medium/system)?
A:
3.2.1.2.
Time Sheet Permit
Questions:
Q: 1) Explain the permit procedure for working time or recording of activity allocation for
your employees.
A:
Q:
2) How many employees does the person responsible for approval manage?
A:
3.2.1.3.
Transfer Time Sheet Data to CO
Questions:
Q: 1) Do you want to transfer recorded activity allocations to Controlling using the time
sheet?
275
A:
[ ]Yes
[ ]No
Comments:
Q:
2) How often does this transfer take place (daily, weekly and so on)?
A:
Comments:
Q: 3) Which time sheet-based reports do you require (for example, employee utilization,
employee hours by cost center)?
A:
Comments:
3.2.1.4.
Time Sheet Report
Questions:
Q:
1) Do you need to see days that have not timesheet entries?
A:
Q: 2) Do you need an evaluation, do see the days on which personnel enter more than a
defined number of hours?
A:
Q: 3) Do you have to see the employee name in the documents for the receiving
component?
A:
Q: 4) Do different roles need to see different timesheet information? (If yes, create report
variants.)
A:
3.2.1.5.
Direct Activity Allocation (Controlling)
Questions:
Q: 1) Do you want to allocate costs manually from a sender cost center to a receiver
(internal order, cost center, and so on) by valuating the added quantity with a price?
A:
[ ]Yes
[ ]No
Comments:
Q:
2) Describe your direct activity allocation processes.
276
A:
Comments:
3.2.1.6.
Transfer of Primary Costs to Cost Center/Order
Questions:
Q: 1) Create a matrix that contains the primary cost elements derived from the chart of
accounts in the rows, and assign these to the possible account assignment objects (cost
center, order).
A:
3.2.1.7.
Manual Funds Reservation
Questions:
Q: 1) For your organization, do you want to display manual funds reservation (manual
commitments) for expected expenses, where you cannot yet foresee how they are incurred?
A:
3.2.1.8.
Manual Funds Reduction
Questions:
Q: 1) When you use manual funds reservation, describe the reduction process for the
manual commitment.
A:
3.2.1.9.
Manual Cost Allocation
Questions:
Q: 1) Do you want to allocate certain (primary and/or secondary) cost elements manually,
without using the usual tools for distribution, assessment, or activity allocation?
A:
3.2.2.
Product Cost Allocation
3.2.2.1.
Simultaneous Costing
Questions:
Q:
1) Comment on simultaneous costing
A:
3.2.3.
Profit Center Allocation
3.2.3.1.
Document Entry in the Profit Center Invoice
Questions:
Q: 1) In Profit Center Accounting, do you want to enter other data which is not transferred
by the integration of EC-PCA?
277
A:
3.2.3.2.
Actual Transfer of Additional Balance Sheet Items to EC-PCA
Questions:
Q: 1) Besides the balance sheet items transferred at period end, (see period end closing
Profit Center Accounting) do you wish to transfer other B/S items transaction-based? If yes,
which ones?
A:
3.2.3.3.
Manual Entry of Statistical Key Figures
Questions:
Q: 1) In Profit Center Accounting, do you want to enter other statistical key figures which are
not transferred by the integration of EC-PCA?
A:
3.2.4.
Cost and Revenue Allocation to Profitability Analysis
3.2.4.1.
Transfer and Valuation of Incoming Sales Orders
Questions:
Q: 1) Do you want to transfer the sales order receipt to profitability analysis? Which period
do you want to show the sales order result in?
A:
Q:
2) Which report rows (value fields) are to be assigned to the sales order conditions?
A:
Q:
3) Which values are to be used in valuation in addition to the conditions in SD?
A:
Q: 4) Do you want the update to Profitability Analysis of both the sales deductions and the
cost component split for cost of goods manufactured to be transaction-based?
A:
3.2.4.2.
Transfer and Valuation of Billing Documents (Direct Sale)
Questions:
Q: 1) Which report rows (value fields) should the conditions in the billing documents be
assigned to?
A:
Q:
A:
278
A:
Q:
4) Do you want to compare the accrued values in CO-PA against the actual values?
A:
3.2.4.3.
Transfer and Valuation of Billing Documents (Third-Party

Transaction)
Questions:
assigned to?
A:
Q:
A:
A:
Q:
4) Do you want to compare the accrued values in CO-PA against the actual values?
A:
Q:
5) Comments
A:
3.2.4.4.
Transfer and Valuation of Billing Documents (Intercompany

Processing)
Questions:
assigned to?
A:
Q:
A:
3.2.4.5.
Transfer and Valuation of Billing Documents (Complaints

Processing)
279
Questions:
Q: 1) How should credit memos, returns, and free deliveries be shown in Profitability
Analysis?
A:
assigned to?
A:
Q:
A:
3.2.4.6.
Transfer of Customer Agreements to Profitability Analysis
Questions:
Q: 1) Do you want to transfer customer arrangements to Profitability Analysis as passive
budget checks?
A:
3.2.4.7.
Direct Posting of Special Direct Costs and Revenues
Questions:
Q: 1) Do all your revenue and sales deduction postings come in from the Sales and
Distribution component, or are there additional postings to those categories that originate in
the General Ledger?
A:
Q: 2) At which level (characteristics) do you want to post those entries to Profitability
Analysis? Which cost elements should be transferred to which value fields?
A:
3.2.4.8.
Automatic Additional Transfer into Profitability Analysis
Questions:
Q: 1) Do all your revenue and sales deduction postings come in from the Sales and
Distribution component, or are there additional postings to those categories that originate in
the General Ledger?
A:
Q: 2) At which level (characteristics) do you want to post those entries to Profitability
Analysis? Which cost elements should be transferred to which value fields?
A:
280
Q: 3) Create a matrix that contains the primary cost and revenue elements derived from the
chart of accounts in the rows, and assign these to the possible account assignment objects
(combinations of characteristics in CO-PA).
A:
Q: 4) Decide which automatic postings from FI or MM should be transferred into Profitability
Analysis automatically.
A:
3.3.
Period-End Closing (Controlling)
3.3.1.
Period-End Closing in Overhead Cost Controlling
3.3.1.1.
Actual Periodic Reposting
Questions:
A:
A:
3.3.1.2.
Accrual Calculation in Cost Center Accounting (Target = Actual

Method)
Questions:
Q:
A:
3.3.1.3.
Accrual Calculation in Cost Center Accounting (Percentage

Method)
Questions:
Q:
A:
3.3.1.4.
Actual Cost Distribution
Questions:
A:
281
A:
3.3.1.5.
Entry of Sender Activities
Questions:
Q: 1) When you use indirect activity allocation (manual entry), are you able to measure and
post the activities on the sender cost center that are to be allocated?
A:
[ ]Yes
[ ]No
Comments:
3.3.1.6.
Target=Actual Activity Allocation
Questions:
Q: 1) Do you want to have the system automatically calculate the actual activity input of
primary cost centers (receivers) from secondary cost centers (senders) on the basis of the
operating level and the planned activity input of the receiver cost center?
A:
3.3.1.7.
Template Allocation (Overhead Cost Order)
Questions:
Q:
1) Do you have process costs that you want to allocate to overhead cost orders?
A:
Q:
2) Which factors influence the amount of costs to be allocated?
A:
3.3.1.8.
Overhead Calculation (Overhead Cost Order)
Questions:
A:
A:
Q:
A:
282
3.3.1.9.
Settlement of Overhead Orders (Actual Data)
Questions:
Q:
1) Which order types should be settled?
A:
Q: 2) To which receivers, at which rates (percentage, amount, or equivalence number) and
under which cost elements (original cost element or settlement cost element) should
settlement be made?
A:
3.3.1.10.
Settlement of Accrual Orders
Questions:
Q:
1) Which order types should be settled?
A:
Q: 2) To which receivers, at which rates (percentage, amount, or equivalence number) and
under which cost elements (original cost element or settlement cost element) should
settlement be made?
A:
3.3.1.11.
Actual Cost Assessment
Questions:
A:
A:
3.3.1.12.
Overhead Calculation (Business Process)
Questions:
orders?
A:
Q:
A:
283

costs/expenses?
A:
[ ]Yes
[ ]No
Comments:
A:
Comments:
A:
Comments:
organization.
A:
Comments:
Q:
A:
Comments:
Q: 8) Describe in detail how each of these allocations is performed today in your
organization.
A:
Comments:
Q:
A:
Comments:
A:
284
Comments:
variances?
A:
Comments:
A:
Comments:
Q:
A:
Comments:
Q:
A:
Comments:
costs/expenses?
A:
[ ]Yes
[ ]No
Comments:
Q:
A:
Comments:
A:
Comments:
Q:
18) Do you want to add a percentage for overhead to the production cost collector?
285
A:
Comments:
Q:
A:
Comments:
Q:
20) Do you perform automatic overhead allocation for specific types of costs/expenses?
A:
Comments:
A:
Comments:
A:
Comments:
Q: 23) Do you plan to allocate a certain type of costs/expenses to cost centers
automatically using overhead rates?
A:
Comments:
Q:
A:
Comments:
A:
Comments:
Q:
26) How often do you calculate your planned overhead?
286
A:
Comments:
Q: 27) Who is responsible for reconciling the run? (This person will be responsible for
running/monitoring planned overhead.)
A:
Comments:
Q: 28) Do you calculate overhead for all objects at once or individually for each object.
(Detailed calculation can affect system performance.)
A:
Comments:
Q:
29) Do you have a specific plan version when you calculate overhead?
A:
Comments:
Q:
30) Is overhead calculated for your projects?
A:
Comments:
Q:
31) Is the planned overhead the same as the actual overhead?
A:
Comments:
Q: 32) Describe how you calculate overhead for (1) direct costs (2) indirect costs (3) fixed
costs (4) variable costs).
A:
Comments:
Q: 33) Do you include sales and marketing and general and administrative costs in your
overhead calculation?
A:
Comments:
Q:
34) Do you reconcile planned and actual overhead?
287
A:
Comments:
Q:
35) Do you process actual overhead on a project by project basis or overall?
A:
Comments:
Q:
36) Do you have project-type-specific overhead calculations?
A:
Comments:
Q:
37) Do you have different overhead costs for each business unit?
A:
Comments:
Q:
38) Do you calculate overhead on materials/labor?
A:
Comments:
Q:
A:
Comments:
Q:
40) Do you calculate percentage overhead?
A:
Comments:
Q:
41) Is the calculation dependent on time periods?
A:
Comments:
Q:
A:
Comments:
288
Q: 43) Is the basis for overhead planned costs the same as the basis for actual overhead
costs?
A:
Comments:
Q:
A:
Comments:
Q:
A:
Comments:
Q:
A:
Comments:
Q:
A:
Comments:
Q: 48) Who is responsible for overhead costs? (This person is responsible for running the
overhead calculation.)
A:
Comments:
Q:
49) Do you evaluate interest charges throughout the project hierarchy?
A:
Comments:
3.3.1.13.
Variance Calculation for Overhead
Questions:
Q:
1) Do you want to display cost center variances by variance category?
A:
289
Q: 2) Do you want to allocate cost center variances subsequently to other cost centers/cost
objects (using subsequent valaution with actual prices) or post them to Profitability Analysis?
A:
3.3.1.14.
Predistribution of Fixed Costs
Questions:
Q: 1) Do you want to predistribute fixed costs independent of the receiving cost centers
actual usage of resources?
A:
3.3.1.15.
Splitting
Questions:
Q:
1) Comment on splitting
A:
A:
3.3.1.16.
Actual Price Calculation
Questions:
Q: 1) Do you want to calculate actual prices for Cost Center Accounting and / or ActivityBased Costing on an automatic or iterative basis?
A:
Q:
2) Do you want to represent actual prices as periodic, average, or aggregated prices?
A:
Q:
3) Do you want to set actual prices manually?
A:
3.3.1.17.
Revaluation at Actual Prices
Questions:
Q:
1) How do you want to organize subsequent valuation? (see documentation)
A:
3.3.1.18.
Reconciliation Financial Accounting/Controlling
Questions:
290
Q: 1) Do you intend to allocate costs from one cost center/order of a company code to
another cost center/order of another company code and represent this as an intercompany
transaction in FI?
A:
3.3.1.19.
Business Process Analysis
Questions:
Q:
1) Provide the consultant with your most critical business process reports.
A:
3.3.1.20.
Cost Center Analysis
Questions:
Q:
1) Provide the consultant with your most critical cost center reports.
A:
3.3.1.21.
Analysis of Overhead Orders
Questions:
Q: 1) Describe the critical factors for order analysis, such as plan/budget vs. actual analysis,
order group analysis, or detailed line item analysis.
A:
3.3.2.
Period-End Closing for Product Cost Controlling
3.3.2.1.
Template Allocation (Manufacturing Order)
Questions:
Q:
A:
1) Do you have process costs that you want to allocate to a production order?
[ ]Yes
[ ]No
Comments:
Q:
A:
Comments:
3.3.2.2.
Template Allocation (Product Cost Collector)
Questions:
Q:
1) Do you have process costs that you want to allocate to a product cost collector?
A:
Q:
291
A:
3.3.2.3.
Template Allocation (Cost Object)
Questions:
Q:
A:
1) Do you have process costs that you want to allocate to a cost object?
[ ]Yes
[ ]No
Comments:
Q:
A:
Comments:
3.3.2.4.
Template Allocation (Sales Order)
Questions:
Q:
1) Do you have process costs that you want to allocate to a sales order?
A:
Q:
A:
3.3.2.5.
Revaluation at Actual Prices
Questions:
Q:
1) How do you want to organize subsequent valuation? (see documentation)
A:
3.3.2.6.
Actual Cost Distribution - Product Costs
Questions:
Q: 1) Do you want to use the calculated target order costs as the basis for the distribution
within the cost object hierarchy?
A:
3.3.2.7.
Overhead Calculation (Sales Order)
Questions:
A:
292
3.3.2.8.
Overhead Calculation (Manufacturing Order)
Questions:
A:
A:
Q:
A:
3.3.2.9.
Overhead Calculation (Product Cost Collector)
Questions:
A:
A:
Q:
A:
3.3.2.10.
Overhead Calculation (Cost Object)
Questions:
Q:
A:
Q:
A:
3.3.2.11.
Distribution of Order Costs to Order Items
Questions:
Q:
A:
293
Q:
A:
3.3.2.12.
WIP Calculation Based On Actual Costs
Questions:
Q:
1) How do you calculate WIP?
A:
Comments:
Q:
2) Determine the level of detail and the cost breakdown that you want for your WIP.
A:
Comments:
3.3.2.13.
WIP Calculation Based on Target Costs
Questions:
Q:
1) How do you want to calculate the target costs for the subsequent WIP calculation?
A:
3.3.2.14.
Variance Calculation Cumulated
Questions:
Q:
1) Do you want to display the production variances by variance category?
A:
Comments:
Q:
2) Do you want to calculate scrap? If so, specify how.
A:
Comments:
Q:
3) Which cost estimates do you want to use as the basis for determining variances?
A:
Comments:
3.3.2.15.
Periodic Variance Calculation
Questions:
Q:
1) Do you want to display the production variances by variance category?
A:
294
Comments:
Q:
2) Do you want to calculate scrap? If so, specify how.
A:
Comments:
Q:
3) How do you calculate the target costs for the valuation of scrap?
A:
Comments:
3.3.2.16.
Settlement of Manufacturing Order to Sales Order
Questions:
Q: 1) Do you want all of the original cost elements for the production order to be transferred
to the sales order?
A:
Q:
A:
2) Do you want to summarize the costs using a secondary settlement cost element?
[ ]Yes
[ ]No
Comments:
3.3.2.17.
Settlement of Manufacturing Order to Inventory
Questions:
Q:
1) Do you want to see your production variances in Profitability Analysis?
A:
Q: 2) Note on transferring the price differences to FI or updating the factory activity to
production orders:
A:
3.3.2.18.
Settlement of Product Cost Collector
Questions:
Q:
1) Do you want to see your production variances in Profitability Analysis?
A:
Q: 2) Note on transferring the price differences to FI or updating the factory activity to
production orders:
A:
295
3.3.2.19.
Settlement of Cost Object Hierarchy
Questions:
Q:
1) What account do you want to assign variances for your cost object hierarchy to?
A:
3.3.2.20.
Results Analysis for Sales Orders
Questions:
Q: 1) Results analysis calculates costs of goods sold, work in process (WIP), goods in
transit and reserves. How do you want to calculate these values?
A:
Comments:
Q: 2) Define the level of detail and cost breakdown that you require for your cost of goods
sold, work in process (WIP), goods in transit and reserves.
A:
Comments:
3.3.2.21.
Sales Order Settlement
Questions:
Q: 1) If you are using results analysis, how much cost and revenue detail would you like to
see in Profitability Analysis?
A:
Q: 2) If you are working with results analysis, what accounts would you like to post WIP and
reserves to?
A:
3.3.2.22.
Price Update in Actual Costing
Questions:
Q: 1) Do you want to transfer the period price to the material master and use it to revaluate
inventory for the closed period?
A:
[ ]Yes
[ ]No
Comments:
3.3.2.23.
Data Collection for Product Drilldown
Questions:
Q:
1) How do you want to summarize product costs?
296
A:
Q:
2) How do you want to group your materials for the summarized analysis?
A:
Q: 3) Is this grouping and its requirements regarding product groups and material groups
identical in Logistics?
A:
3.3.2.24.
Product Cost Analysis in Product Cost by Order
Questions:
Q:
1) Provide the consultant with your most critical product cost reports.
A:
3.3.2.25.
Product Cost Analysis in Product Cost by Period
Questions:
Q:
A:
3.3.2.26.
Product Cost Analysis for Co-Products
Questions:
Q:
A:
3.3.3.
Period-End Closing for Profit Center Accounting
3.3.3.1.
Actual Profit Center Distribution
Questions:
Q: 1) Do you need to distribute revenues, gains and balance sheet accounts from the profit
centers to other profit centers for the end of period, and simultaneously pass on the sender
cost center or the balance sheet account to the receiver profit center?
A:
Q:
2) What is the basis for allocating these values?
A:
Comments:
A:
297
Comments:
3.3.3.2.
Actual Profit Center Assessment
Questions:
Q: 1) Do you need to distribute revenues, gains and balance sheet accounts from the profit
centers to other profit centers for the end of period, and simultaneously pass on the sender
cost center or the balance sheet account to the receiver profit center?
A:
Q:
2) What is the basis for allocating these values?
A:
Comments:
A:
Comments:
3.3.4.
Period-End Closing for Profitability Analysis
3.3.4.1.
Settlement of Sales Orders
Questions:
Q: 1) If your company is using the scenario of make-to-order production with product
costing by sales order, assign the cost elements charged to the sales orders to the relevant
report lines (value fields).
A:
Q: 2) If you are using results analysis, how much cost and revenue detail would you like to
see in Profitability Analysis?
A:
Q: 3) If you are working with results analysis, what accounts would you like to post WIP and
reserves to?
A:
3.3.4.2.
Settlement of Production Variances
Questions:
Q:
1) Do you want to transfer production variances to profitability analysis?
A:
Q:
2) In which value fields is each variance category to be updated?
298
A:
3.3.4.3.
Settlement of Overhead Orders (Actual Data)
Questions:
Q:
1) Do you want to transfer overhead cost orders to profitability analysis?
A:
3.3.4.4.
Project Settlement
Questions:
Q:
A:
3.3.4.5.
Actual Allocation of Process Costs to Profitability Analysis
Questions:
Q:
1) Do you want to transfer the posted process costs to profitability analysis?
A:
A:
A:
3.3.4.6.
Actual Allocation of Cost Center Costs to Profitability Analysis
Questions:
Q:
1) Do you want to transfer the posted cost center costs to profitability analysis?
A:
A:
A:
3.3.4.7.
Actual Top-Down Distribution

299
Questions:
Q: 1) If you follow a top-down planning approach, what is the lowest level at which you want
so see your profitability/plan data?
A:
Q:
2) Which values (revenues, etc.) do you want to distribute?
A:
3.3.4.8.
Analysis of Results and Contribution Margins
Questions:
Q: 1) Determine the structure of the contribution margin scheme you want to report on in
CO-PA.
A:
Q:
2) What are the calculated ratios?
A:
Q: 3) Determine the hierarchical structures of the market segments you want to drill down to
in reporting.
A:
4.1.
Operational business planning
4.1.1.
Sales Planning
4.1.1.1.
Create Planning Proposal (with Sales Planning)
Questions:
A:
Q:
A:
Q:
A:
4.1.1.2.
Manual Sales Planning

300
Questions:
A:
Q: 2) If you follow a top-down planning approach, what is the lowest level at which you want
to see your profitability/plan data?
A:
Q:
3) Which values (such as the quantity sold) do you want to distribute?
A:
4.1.1.3.
Transfer of Planned Sales Quantities
Questions:
Q:
1) Do you want to transfer plan sales quantities from CO-PA to LIS?
A:
Q:
2) Do you want to transfer planned sales quantities from CO-PA to Production Planning?
A:
4.1.2.
Master planning
4.1.2.1.
Forecast
Questions:
Q:
1) Which articles should be included in the forecast?
A:
Q:
A:
2) Do you stock seasonal merchandise?

[ ]Yes
[ ]No
Comments:
Q:
3) How do you handle promotion consumption in the forecast?
A:
Comments:
Q:
4) On which level do you maintain historical data (day/week/month)?
A:
Comments:
301
Q:
5) How do you want to execute the forecast?
A:
Comments:
Q:
6) What do you want to determine from the forecast?
A:
Comments:
Q:
7) How do you forecast new articles?
A:
Comments:
Q: 8) Will you establish material forecasts (for example, weekly, monthly, yearly) for your
stock materials?
A:
Comments:
Q:
9) Who processes the error messages for the forecast at your company?
A:
Comments:
4.1.2.2.
Standard SOP
Questions:
Q: 1) Do you want to carry out medium to long-term planning of sales and production
quantities for your finished products?
A:
Q:
2) At what level do you want to carry out sales and operations planning?
A:
Comments:
Q:
3) At what intervals do you want to carry out sales and operations planning?
A:
Comments:
Q:
4) Which sources are used in determining sales quantities?
A:
302
Comments:
Q:
5) Is capacity availability checked at this planning level?
A:
Comments:
4.1.2.3.
Transfer of Results to Demand Management
Questions:
Q: 1) How often are the results of Sales and Operations Planning transferred to Demand
Management, and how is this defined?
A:
Q:
2) Which strategies are used in the transfer of SOP results to Demand Management?
A:
4.1.2.4.
Demand management
Questions:
Q:
1) Which planning strategies do you use to plan production quantities and dates?
A:
Comments:
Q:
2) How do you create your planned independent requirements?
A:
Comments:
Q:
3) Do you want to administer planned independent requirements in different versions?
A:
Comments:
Q:
4) At which level do you want to maintain planned independent requirements?
A:
Comments:
Q: 5) Do you also want to create customer requirements in demand management
transactions (in case, for example, the SD module is not used)?
A:
Comments:
4.1.2.5.
Planning Scenario Processing

303
Questions:
Q: 1) Do you specify scenario description, time frame, and plant for long term lot size
production?
A:
Q: 2) Will you carry out scenario comparisons with other scenarios including the active
version?
A:
Q:
3) What business process will you use to update the operative version?
A:
4.1.2.6.
Master Production Scheduling - Total Planning
Questions:
Q: 1) Should materials that affect the value added, or that use up critical resources, be
planned separately and not include planning of the dependent components?
A:
Q: 2) Should enterprise areas/organizational units (storage location, for example) within a
plant be planned separately (MRP area)?
A:
Q:
3) In which time intervals are planning runs carried out?
A:
Q:
4) Should planning runs be carried out online or as background jobs?
A:
Q: 5) Is a trace on all receipts/withdrawals and stocks for sales orders required, that is, is
only the finished product made-to-order or the dependent components as well?
A:
Q:
6) Should planning be excluded from automatic changes in a specified period of time?
A:
Q:
7) Which MRP procedure is used to plan the material requirements (MRP type)?
A:
Comments:
304
Q: 8) Should a planning time fence be used with material requirements planning? How
should purchase requisitions be treated in this case?
A:
Comments:
Q: 9) Which scope should the planning run have, that is, which type of planning run is
required?
A:
Comments:
Q:
10) How is the demand for externally procured materials met?
A:
Comments:
Q: 11) Should only the basic dates be determined for the newly created planned orders or
should an additional lead time scheduling be carried out, which also determines the capacity
requirements.
A:
Comments:
Q:
12) Which procedure are you using for lot-size calculation?
A:
Comments:
Q: 13) Is it necessary to represent planned orders as collective orders for the purpose of
common scheduling?
A:
Comments:
Q:
14) Are MRP lists required?
A:
Comments:
4.1.2.7.
Master Production Scheduling - Evaluation
Questions:
Q: 1) Who is responsible for checking the results of requirements planning at your
company?
A:
305
4.1.2.8.
Overall Material Requirements Planning
Questions:
Q: 1) Should enterprise areas/organizational units (storage location, for example) within a
plant be planned separately (MRP area)?
A:
Q:
2) In which time intervals are planning runs carried out?
A:
Q:
3) Should planning runs be carried out online or as background jobs?
A:
Q: 4) Is a trace on all receipts/withdrawals and stocks for sales orders required, that is, is
only the finished product made-to-order or the dependent components as well?
A:
Q:
5) Should planning be excluded from automatic changes in a specified period of time?
A:
Q:
6) Which MRP procedure is used to plan the material requirements (MRP type)?
A:
Comments:
Q: 7) Should a planning time fence be used with material requirements planning? How
should purchase requisitions be treated in this case?
A:
Comments:
Q: 8) Which scope should the planning run have, that is, which type of planning run is
required?
A:
Comments:
Q:
9) How is the demand for externally procured materials met?
A:
Comments:
306
Q: 10) Should only the basic dates be determined for the newly created planned orders or
should an additional lead time scheduling be carried out, which also determines the capacity
requirements.
A:
Comments:
Q:
11) Which procedure are you using for lot-size calculation?
A:
Comments:
Q: 12) Is it necessary to represent planned orders as collective orders for the purpose of
common scheduling?
A:
Comments:
Q:
13) Are MRP lists required?
A:
Comments:
4.1.2.9.
Material requirements planning - evaluation
Questions:
Q: 1) Who is responsible for checking the results of requirements planning at your
company?
A:
4.1.3.
Cost and Activity Planning
4.1.3.1.
Copy Plan from Previous Year to Cost Center Planning
Questions:
Q:
A:
Q: 2) Do you want to create your cost center/activity plan based on the planned values of
the previous year? (If so, what is the source of this data and in what form is it stored?
A:
4.1.3.2.
Copy Actual Data to Cost Center Plan
Questions:
Q:
A:
307
Q: 2) Do you want to create your cost center/activity plan based on the actual values of the
previous year? (If so, what is the source of this data and in what form is it stored?
A:
4.1.3.3.
Redefinition of Plan Version
Questions:
Q:
A:
Q:
A:
4.1.3.4.
Planning Revaluation
Questions:
Q: 1) Do you carry out revaluation (increases or decreases for certain cost elements in
certain cost centers)?
A:
4.1.3.5.
Budget Planning
Questions:
Q: 1) Does your organization use the type of budgeting described in the documentation
field?
A:
4.1.3.6.
Order Budgeting
Questions:
Q:
A:
4.1.3.7.
Activity Type Planning
Questions:
Q:
1) Comment on activity type planning
A:
4.1.3.8.
Definition of Activity Type for Cost Center
Questions:
Q:
1) Comment on defining activity types by cost center
A:
308
4.1.3.9.
Transfer of Statistical Key Figures from LIS (Plan)
Questions:
Q: 1) Are statistical key figures kept in the logistics modules, which you want to use as a
basis for allocations and reporting purposes?
A:
4.1.3.10.
Transfer of Depreciation/Interest (Activity-Independent)
Questions:
A:
4.1.3.11.
Transfer of Depreciation/Interest (Activity-Dependent)
Questions:
A:
4.1.3.12.
Transfer of Personnel Costs
Questions:
Q: 1) If you are also implementing SAP R/3 Human Resources, do you want to transfer the
results of personnel cost planningto Controlling (CO) as part of your planning for personnel
expenses?
A:
4.1.3.13.
Transfer of Scheduled Activity PP -> CO-ABC
Questions:
Q: 1) If you are implementing SAP R/3 manufacturing modules, do you want to transfer
activity requirements from sales & operations planning (SOP), long-term planning, or MRP to
Controlling (CO-ABC) as scheduled activities?
A:
4.1.3.14.
Transfer of Scheduled Activity from PP to CO-OM-CCA
Questions:
Q: 1) If you implementing the SAP R/3 production modules, do you want to transfer the
activity requirements from sales and operations planning (SOP), long-term planning, or MRP
to Controlling (CO-CCA) as the scheduled production activities?
A:
309
4.1.3.15.
Primary Cost Planning (Full Costs)
Questions:
A:
4.1.3.16.
Primary Cost Planning (Prop./Fixed)
Questions:
A:
4.1.3.17.
Secondary Cost Planning (Full Costs)
Questions:
Q:
A:
4.1.3.18.
Secondary Cost Planning (Prop./Fixed)
Questions:
Q:
A:
4.1.3.19.
Cost Element Planning (Order with Integrated Planning)
Questions:
level?
A:
4.1.3.20.
Cost Element Planning (Order)
Questions:
Q:
1) Do you want to plan costs at the cost element level on overhead cost orders?
A:
4.1.3.21.
Overall Planning (Order)
Questions:
Q: 1) Do you want to plan overall costs (values only, independent of cost elements) on
overhead cost orders?
A:
310
4.1.3.22.
Unit Costing (Order)
Questions:
Q: 1) Do you want to enter planning data in your planning for overhead cost orders, as well
as the cost element information?
A:
4.1.3.23.
Periodic Reposting of Plan Data
Questions:
A:
A:
4.1.3.24.
Imputed Costs - Plan
Questions:
Q:
A:
4.1.3.25.
Process Cost Planning
Questions:
Q: 1) State how you want to transfer the plan values from Cost Center Accounting to your
business processes.
A:
4.1.3.26.
Overhead Calculation (Cost Center)
Questions:
Q: 1) Do you plan to allocate a certain type of costs/expenses to cost centers automatically
using overhead rates?
A:
4.1.3.27.
Overhead Calculation [Overhead Order]
Questions:
A:
311
A:
Q:
A:
4.1.3.28.
Plan Cost Distribution
Questions:
A:
A:
4.1.3.29.
Questions:
cost center?
A:
A:
A:
Q:
A:
4.1.3.30.
Plan Cost Assessment
Questions:
312
A:
A:
4.1.3.31.
Plan Reconciliation
Questions:
Q: 1) Do you need to reconcile the demand for scheduled labour hours (activity types) with
the available capacity?
A:
4.1.3.32.
Splitting
Questions:
Q: 1) Do you have cases/situations where a cost element in cost center planning is related
to more than one activity (activity type)? If so, see to it that the activity-independent planned
costs are split to the activity types before you calculate the prices.
A:
Q:
2) Define rules for the split.
A:
Q:
3) Comment on splitting
A:
A:
4.1.3.33.
Planned Price Calculation
Questions:
Q: 1) Do you want to calculate the planned price automatically or iteratively by dividing the
planned costs for a cost center/activity type by the planned activity quantities (or capacities)?
A:
Q: 2) Do you want to calculate planned prices automatically/iteratively for Activity-Based
Costing by dividing the costs planned for the business process by the planned process
quantity?
A:
313
Q: 3) Do you want to display partial cost rates (primary cost split) for the planned prices that
were calculated automatically/iteratively?
A:
4.1.4.
Standard cost estimate
Questions:
Q: 1) What types of costing do you want to use (adjusted standard, monthly, inventory, and
so on)?
A:
4.1.4.1.
Preparation for Costing
Questions:
Q: 1) Did you check if all the source data from other modules is available for calculating the
production costs?
A:
Q: 2) Which prices will you use for materials, internal activities, external activities, and
subcontracting?
A:
Q: 3) How do you want to allocate overhead in costing: using overhead rates or activitybased costing, or both?
A:
4.1.4.2.
Standard Cost Estimate with Quantity Structure
Questions:
dependencies?
A:
Q:
2) Do you plan the costs for externally procured materials using purchasing info records?
A:
Q:
A:
Q:
A:
314
A:
Q:
A:
Q:
A:
Q:
A:
Q: 9) If you are using mixed costing, what proportions of the individual procurement
alternatives/manufacturing processes should be used as a basis for costing?
A:
4.1.4.3.
Standard Cost Estimate Without Quantity Structure
Questions:
dependencies?
A:
Q: 2) Since you are calculating your product costs without access to SAP quantity structure
data, where are you getting the quantity information required for costing?
A:
Q:
A:
Q:
A:
A:
Q:
315
A:
Q:
A:
Q:
A:
4.1.4.4.
Standard Cost Estimate for Co-Products
Questions:
Q:
A:
Q:
A:
4.1.4.5.
Price Release with Standard Cost Estimate
Questions:
Q: 1) Do you want to update your standard product costs as the standard prices in MM (with
stock revaluation)?
A:
Q: 2) Do you want to update your product costs calculate using other cost estimates as
planned prices, commercial prices, and so on in MM (without stock revaluation)?
A:
4.1.5.
Profit Center Planning
4.1.5.1.
Copy Plan from Previous Year to Profit Center Planning
Questions:
Q:
A:
Q: 2) Do you want to base your Profit Center Planning on the previous year's plan values? If
yes, what is the source of this data and in what form is it available?
A:
4.1.5.2.
Copy Actual Costs to Profit Center Planning
Questions:
316
Q:
A:
Q: 2) Do you want to base your Profit Center Planning on the previous year's actual values?
If yes, what is the source of this data and in what form is it available?
A:
4.1.5.3.
Excel Upload -> Profit Center Planning
Questions:
Q:
A:
Q:
2) Is your plan data available on an external medium?
A:
4.1.5.4.
Redefinition of Plan Version (Profit Center Planning)
Questions:
Q:
A:
Q:
A:
Q:
3) Which plan versions should be transferred (integrated) from other applications?
A:
4.1.5.5.
Plan Integration of Profit Centers
Questions:
Q: 1) Do you want to transfer plan data to PCA from other applications? From which
application(s)?
A:
Comments:
4.1.5.6.
Manual Profit Center Planning
Questions:
Q:
1) Describe your process for manual profit center planning.
A:
4.1.5.7.
Plan Profit Center Distribution

317
Questions:
A:
4.1.5.8.
Plan Profit Center Assessment
Questions:
A:
4.1.6.
Profit Planning
4.1.6.1.
Valuation of Sales Planning
Questions:
Q:
1) Do you want to use cost of goods manufactured for valuation of your sales quantities?
A:
Q: 2) Do you want to calculate revenues and sales deductions using price determination in
SD, or conditions in CO-PA?
A:
Q: 3) Do you want to valuate your sales quantities using average values (rates) from the
past?
A:
4.1.6.2.
Creation of Planning Proposal (Without Sales Planning)
Questions:
A:
Q:
A:
Q:
A:
4.1.6.3.
Manual Profit Planning
Questions:
318
A:
Q:
2) How do you want the planning screens to look?
A:
4.1.6.4.
Planned Allocation of Process Costs to Profitability Analysis
Questions:
Q: 1) Do you want to transfer the plan process costs to profitability analysis?
ales, and development costs)?
A:
A:
A:
4.1.6.5.
Planned Allocation Cost Center Costs to Profitability Analysis
Questions:
Q:
1) Do you want to transfer the planned cost center costs to profitability analysis?
A:
A:
A:
4.1.6.6.
Questions:
cost center?
A:
319
A:
A:
Q:
A:
4.1.6.7.
Project Settlement
Questions:
Q:
A:
4.1.6.8.
Analysis of Results And Contribution Margins
Questions:
Q: 1) Determine the structure of the contribution margin scheme you want to report on in
CO-PA.
A:
Q:
2) What are the calculated ratios?
A:
Q: 3) Determine the hierarchical structures of the market segments you want to drill down to
in reporting.
A:
4.2.
Strategic Business Planning
Questions:
Q: 1) What is the system landscape like: which SAP systems and non-SAP systems are in
use?
A:
Q:
2) Describe your hardware structure.
A:
320
Q:
3) For R/3 systems: Which Releases are used?
A:
Q:
4) Do you work with distributed systems? If yes, which ones are they?
A:
Q:
5) Is there a multi-client concept?
A:
Q: 6) Which SAP system components and non-SAP system components are used for which
business purposes?
A:
Q:
7) At what stage is the reporting system for Business Planning?
A:
Q:
8) What level of detail do you want to display with Business Planning
A:
Q: 9) Is it possible to subdivide the scope in more than one evaluation area (with reference
to their business context)? If yes, make a list of these evaluation areas.
A:
Q:
10) Is it possible to prioritize these individual evaluation areas?
A:
Q:
11) What are the target groups for the evaluation areas to be mapped in the system?
A:
Q:
12) How large is the expected data volume to be (per evaluation area)?
A:
Q:
13) Is it possible to use an interface tool - such as inSight?
A:
Q:
14) Which subprojects are planned?
321
A:
Q:
15) What schedule are you working towards for completion of the sub-project(s)?
A:
Q:
16) How much consultation is required? At which stage?
A:
Q:
17) How many employees are available during the project?
A:
Q:
18) What level of knowledge do the available employees have?
A:
Q:
19) How intensely could the available employees work on the project/subprojects?
A:
4.2.1.
Data modeling
Questions:
Q:
1) Analysis: What information is required in the previously identified evaluation areas?
A:
Q: 2) Which data sources (systems from the system landscape) function as plan data
providers for the evaluation areas?
A:
Q: 3) Which characteristics (evaluation criteria) and basic key figures can be added to a
data model for each evaluation area?
A:
Q:
4) What relationship exists between the basic key figures and the characteristics?
A:
Q: 5) Which basic key figures are filled in with reference to which characteristics from which
plan data sources?
A:
322
Q: 6) Which characteristic values should be allowed for the identified characteristics (master
data)?
A:
4.2.2.
Basic settings
4.2.2.1.
Foreign currencies
Questions:
Q: 1) Do you intend to display several currencies in reporting and translate amounts into
different target currencies?
A:
4.2.2.2.
File names
Questions:
Q: 1) If files are one of the sources of data transfers, these can be defined here with logical
file names.
A:
4.2.3.
Data basis
4.2.3.1.
Characteristics
Questions:
A:
Q: 2) Name all characteristics from the data model which you would like to report on in the
individual business evaluation areas.
A:
Q: 3) Which characteristics do you want to use attributes for? Which characteristics should
already be understood as attributes for other characteristics?
A:
Q: 4) For those objects that are dependent on each other. List them in a hierarchical
structure.
A:
Q: 5) Which attributes do you want to use to navigate to the reports? Which attributes are
specified for display only?
A:
323
Q:
6) Should currency/unit fields be used as display attributes?
A:
Q: 7) Can you/do you want to form groups of characteristic values? If yes, make a list of
them.
A:
Q:
8) List the characteristics for which no master data exists.
A:
4.2.3.2.
Basic key figures
Questions:
Q: 1) List all basic key figures from the data model which you have identified in the
individual business evaluation areas for calculation of your plan figures.
A:
Q: 2) Can these basic key figures be transferred directly from the operational system and
data sources, or is it necessary to calculate them?
A:
4.2.3.3.
Aspect
Questions:
Q: 1) Which of the characteristics, which were identified under "characteristics" for each
valuation area, are highly selective?
A:
Q: 2) List the characteristics of an evaluation area in the order in which they were calculated
and transfer them to the aspect in this order. Transfer the basic key figures for the evaluatoin
area to the same aspect.
A:
4.2.3.4.
Calculated Key Figures
Questions:
Q: 1) List all the key figures to be calculated from basic key figures, as well as their
calculation formula. (If possible, list them hierarchically).
A:
Q: 2) Specify the aggregation with regard to structurally oriented characteristics and timebased characteristics (where appropriate with reference field, the number of decimal places
and the scaling of the key figures)
324
A:
Q:
3) Do you want to group your key figures? If yes, how?
A:
4.2.3.5.
Comment tables
Questions:
Q:
1) Do you want to run comments for plan data?
A:
Q: 2) Which combinations of characteristics should the comments be created with (also
cross-aspect)?
A:
4.2.3.6.
Fixed Characteristics
Questions:
Q:
1) Which fiscal year variant(s) is/are valid for your aspects?
A:
Q:
2) How many data versions (for different plan variants) are required for each aspect?
A:
4.2.3.7.
Summarization levels
Questions:
Q: 1) Is it likely that in some reports, aggregated sections of the aspect dataset may have to
be accessed?
A:
[ ]Yes
[ ]No
Comments:
4.2.3.8.
Currency Translation Types for Data Transfer and Planning

Layouts
Questions:
Q: 1) Should/must currency translations be carried out for data acquisition and data
conversion using aspect summarization/in the planning layout?
A:
Q:
2) When you carry out currency translations, how are these specified?
A:
325
4.2.3.9.
Derivation
Questions:
Q:
1) Does a set of rules exist to describe a constant valid relation between characteristics?
A:
4.2.3.10.
Validation
Questions:
Q:
1) Should plan data to be transferred to an aspect be subjected to a plausibility check?
A:
4.2.3.11.
Data slices
Questions:
Q: 1) Should plan data which is to be transferred to an aspect - or which has already been
posted - be made unaccessible for certain users?
A:
4.2.4.
Data transfer
Questions:
Q: 1) From which source systems and/or SAP R/3 applications do you want to transfer plan
data to the aspects?
A:
4.2.4.1.
External Systems
Questions:
Q:
1) Which transfer methods should be used for the data transfer?
A:
Q: 2) For data transfers from external systems (R/2, R/3 systems): Are the technical
network connections set up at the hardware and operating system level?
A:
4.2.4.2.
Transaction data
Questions:
Q:
1) Are EC-EIS-Standard data-collection programs (from R/3 or R/2) applicable?
A:
Q: 2) Specify the data exactly which should be transferred, with regard to the named
examples under the documentation.
326
A:
4.2.4.3.
Master data
Questions:
Q:
1) Specify the master data which should be transferred.
A:
4.2.4.4.
Comments
Questions:
Q:
1) Specify the comments which should be transferred.
A:
4.2.4.5.
Master Data Hierarchy
Questions:
Q: 1) Have you filed master data hierarchies for specific characteristics in the form of files,
the contents of which you want to transfer for these characteristics?
A:
4.2.4.6.
Transfer procedure
Questions:
Q: 1) In which order should the data transfer runs (for master data, master data hierarchies,
planning data, comments) be started?
A:
4.2.4.7.
File
Questions:
Q:
1) Specify the files that you want to import to EC-EIS by structure and transfer logic.
A:
4.2.4.8.
Control Report Portfolio
Questions:
Q: 1) Indicate whether or not you want to update report portfolio reports in the background.
If so, indicate when you want to do this, and whether exceptions defined in the reports should
be checked.
A:
4.2.5.
Business Planning
Questions:
Q:
1) Do you want to plan the aspect manually or automatically?
327
A:
4.2.5.1.
Create planning layout
Questions:
Q: 1) Specify which characteristics and key figures you want to have displayed in an entry
form and which key figures you want to plan in the same layout.
A:
4.2.5.2.
Maintain planner profiles
Questions:
Q:
1) Can you distinguish special groups of planners and if yes, which ones are they?
A:
4.2.5.3.
Create Distribution Key
Questions:
Q: 1) Do you have certain keys, according to which plan data within your company is
distributed according to periods?
A:
4.2.5.4.
Change Revaluation Factor
Questions:
Q: 1) Are there certain aspect basic key figures for which percentage changes must
automatically be considered in planning runs?
A:
4.2.5.5.
Maintain forecast profiles
Questions:
Q: 1) Is there a combination of factors (in the form of a planning strategy) in your enterprise
which must automatically be considered in certain planning runs?
A:
4.2.5.6.
Maintain weighting group
Questions:
Q: 1) When using the forecast to determine future values, do you want to weight previous
periods with certain factors?
A:
4.2.5.7.
Object-Dependent Parameters
Questions:
328
Q: 1) In planning sessions, do you want to use certain revaluation factors, distribution keys
or forecast profiles dependent on specific characteristic combinations?
A:
4.2.5.8.
Maintain calculation formulas for basic key figures
Questions:
Q: 1) When generating plan data, are there basic key figures whose plan values result from
formulas using other basic key figures and constants?
A:
4.2.6.
Information System
4.2.6.1.
Maintain Report Selection
Questions:
Q: 1) Should a report treee be created in EC-EIS? If so, which reports (EC-EIS, other
applications, transactions, ABAPs) should be included in the tree?
A:
4.2.6.2.
Print in MS Word for Windows
Questions:
Q:
1) Do you want to use MS-Winword to print your reports (from the report portfolio)?
A:
4.2.7.
Tools
4.2.7.1.
Conversion to Release 4.0
Questions:
Q:
1) Do you have to convert your system from a Release < 4.0 to a Release 4.x?
A:
4.2.7.2.
Authorization management
Questions:
Q: 1) For which aspect objects do you wish to allocate authorizations (aspects,
characteristic values, key figures)?
A:
Q: 2) For which reports/forms/layouts/programs etc. in Business Planning do you wish to
allocate authorizations?
A:
Q: 3) Which employees work with the business planning a) as a user b) as an
administrator?
329
A:
Q:
4) Is it possible to classify different user groups in Business Planning, and if so, which?
A:
Q: 5) Which activities with reference to which objects should the authorizations (Profiles) of
the user groups enable?
A:
4.2.7.3.
Data basis
Questions:
Q:
1) Which aspects should be visible in which clients?
A:
Q:
2) Are objects of the aspect environment to be generated subsequently if necessary?
A:
Q: 3) Is there possibly an inconsistency between the ABAP Dictionary and the Field
Catalog?
A:
Q:
4) Are all modules and routines for handling master data functional?
A:
4.2.7.4.
Data transfer
Questions:
Q: 1) Should data be transferrable from aspect to aspect (with summarization where
required)?
A:
4.2.7.5.
Data
Questions:
Q:
1) Do comments or documents need to be reorganized?
A:
4.2.7.6.
Transport
Questions:
Q:
1) In EC-EIS do you want to transport used objects in a target system?
330
A:
4.2.8.
Task Functions on Information System
4.2.8.1.
Reports
Questions:
Q:
1) Which key figures should be analyzed by which characteristics.
A:
4.2.8.2.
Forms
Questions:
Q: 1) Are complex layouts required (descriptions of content and form of reports, possibly
using formula columns/rows/cells)?
A:
4.2.8.3.
Variables
Questions:
Q: 1) Specify the global variables for characteristic values, hierarchies, hierarchy nodes,
formulas and texts which you want to use in various forms and reports.
A:
4.2.8.4.
Report data
Questions:
Q:
1) Do you want to work with saved (frozen) report data (for performance reasons)?
A:
4.2.8.5.
Report portfolio
Questions:
Q: 1) Do you want to use user group specific report portfolios as the interface for end
users?
A:
Q: 2) Outline a hierarchical structure for this portfolio by specifying report classes where the
reports can be stored.
A:
4.2.9.
Task Functions on Tools
4.2.9.1.
Data (Tools)
Questions:
Q:
1) Do you want to reduce the amount of data in your aspects by archiving?
331
A:
Q:
2) Do you want to delete data which has been transferred to the wrong aspect(s)?
A:
4.2.9.2.
Information System
Questions:
Q:
1) Are forms, reports, saved report data or variant groups to be deleted?
A:
Q:
2) Do you use your reporting multilingually?
A:
Q:
3) Is your master data also maintained in several languages?
A:
4.3.
Consolidation
Questions:
Q:
1) Which tools were consolidated with up to now?
A:
Q:
2) How is your group accounting organised?
A:
Q:
3) Which languages must supported on the part of the system?
A:
Q:
A:
Comments:
Q:
A:
Comments:
Q:
332
A:
Comments:
Q:
7) How many consolidation units and consolidation groups are included?
A:
Comments:
Q: 8) How often do these hierarchies of consolidation groups change within your reporting
timeframe?
A:
Comments:
Q: 9) Which accounting principles do you adhere to when creating consolidated
statements?
A:
Comments:
accounting?
A:
Comments:
Q:
11) Have you implemented SAP legacy systems - if yes, which ones, and where?
A:
Comments:
A:
Comments:
Q:
13) Are there differences with regard to the scope of reported data?
A:
Comments:
Q: 14) Does the reported financial data have to be standardized for group-wide valuation
rules?
333
A:
[ ]Yes
[ ]No
Comments:
Q:
A:
15) Do you have foreign companies?

[ ]Yes
[ ]No
Comments:
Q:
16) What is the extent of the consistency checks of your data at this time?
A:
Comments:
Q: 17) Do you have to create financial statements for subgroups in different reporting
currencies?
A:
Comments:
Q: 18) Are there subsidiaries/subgroups in high inflation countries, which have to report in
hard currency?
A:
Comments:
Q:
19) Which consolidation functions do you use?
A:
Comments:
Q:
20) Which accounting techniques do you use?
A:
Comments:
Q:
21) How is your corporate reporting presently designed?
A:
Comments:
Q:
22) Which tools do you use at the moment to create your reports?
334
A:
Comments:
Q:
23) How is your authorization concept currently designed?
A:
Comments:
Q:
24) How is your current organizational flow for creating consolidated statements?
A:
Comments:
Q: 25) How many employees are involved in the creation of the consolidated financial
statements?
A:
Comments:
Q:
26) How should the organisation of training measures take place?
A:
Comments:
Q:
27) Which demands are you making on the documentation and what are its aims?
A:
Comments:
Q:
28) What kind of an implementation strategy do you want to implement?
A:
Comments:
Q:
29) Possible test scenarios?
A:
Comments:
Q:
30) What does your technical infra-structure / system availability look like?
A:
Comments:
335
Q:
31) Which resources can be available in terms of time frame and quantity?
A:
Comments:
4.3.1.
Preparatory Work: General
4.3.1.1.
Creating Dimensions
Questions:
Q:
A:
Comments:
4.3.1.2.
Creating Versions
Questions:
Q:
A:
4.3.1.3.
Check Currencies
Questions:
Q:
1) Do you receive reported data in currencies, which are not delivered in the standard?
A:
4.3.1.4.
Definition of Ledgers
Questions:
Q:
1) In which currencies do you want to the reports generated.?
A:
4.3.1.5.
Definition of Consolidation Units
Questions:
A:
Q: 2) In case the consolidation units are transferred from a file by flexible upload, see the
documentation.
A:
Q:
336
A:
Q:
A:
A:
4.3.1.6.
Definition of Consolidation Groups
Questions:
Q:
A:
Q:
A:
Q:
A:
Q:
A:
Q:
A:
4.3.1.7.
Definition of Cons Chart of Accounts / Cons Chart of Accounts

Hierarchy
Questions:
A:
statement?
A:
Comments:
337

accounting?
A:
Comments:
items)?
A:
Comments:
Q:
A:
Comments:
Q:
A:
Comments:
A:
Comments:
adjustment.
A:
Comments:
4.3.1.8.
Definition of Breakdown Categories
Questions:
Q: 1) How many breakdown categories can be derived from your reporting system? Which
different details would you like to see withing a consolidation chart of accounts?
A:
other differences?
A:
[ ]Yes
[ ]No
338
Comments:
4.3.1.9.
Definition of Custom Characteristics
Questions:
Q: 1) Do you need further custom characteristics, in addition to the standard
subassignments?
A:
[ ]Yes
[ ]No
Comments:
Q:
2) If yes how many and which characteristics?
A:
Comments:
4.3.1.10.
Definition of Subitem Categories
Questions:
Q: 1) Which standard subassignments would you like to use? What requirements do you
have for group reporting later on, for example, asset history sheets, equity aging reports,
segment reports, etc. ?
A:
4.3.1.11.
Definition of Subitems
Questions:
Q:
A:
Q:
A:
4.3.2.
Preparatory Work: Integration
Questions:
Q:
1) Have you implemented SAP legacy systems - if yes, which ones, and where?
A:
4.3.3.
Preparatory Work: Production
4.3.3.1.
Administration of Authorizations
Questions:
Q:
1) How is your authorization concept currently designed?
339
A:
4.3.3.2.
Setting up Translation
Questions:
Q:
A:
1) Do you have foreign employees, who do not log onto the R/3-System in German?
[ ]Yes
[ ]No
Comments:
Q:
A:
2) Have you translated your reports into the required languages?

[ ]Yes
[ ]No
Comments:
Q: 3) Have you checked which language versions you need for: - FS items/subassignments
- consolidation units and groups - data entry layouts - messages (e.g. for validations) - reports
A:
[ ]Yes
[ ]No
Comments:
4.3.4.
Processes of the Data Monitor
Questions:
Q:
1) Have you assigned all data monitor tasks you need to the data monitor?
A:
4.3.4.1.
Non-integrated Financial Data Transfer by Online Entry
Questions:
A:
Q:
2) Are there differences with regard to the scope of reported data?
A:
4.3.5.
Processes of the Consolidation Monitor
Questions:
Q:
1) Which consolidation functions do you use?
A:
340
Comments:
4.3.5.1.
Preparation of Consolidation Group Changes
Questions:
Q: 1) Have you activated the maintenance of acquisition and divestiture subitems in the
subitem categories for transaction types?
A:
[ ]Yes
[ ]No
Comments:
Q: 2) Have you maintained the acquisition and divestiture subitems in the relevant
subitems?
A:
Comments:
Q: 3) Do you use the standard document types or do you define your own document types
for the posting of consolidation group changes?
A:
Comments:
4.3.5.2.
Interunit Elimination by Elimination of IU Payables and

Receivables
Questions:
other differences?
A:
[ ]Yes
[ ]No
Comments:
4.3.5.3.
Interunit Elimination by Elimination of IC Revenue and Expense
Questions:
other differences?
A:
[ ]Yes
[ ]No
Comments:
4.3.5.4.
Consolidation of investments
Questions:
Q:
1) Which accounting techniques do you use?
341
A:
Q:
2) What is your calculation base?
A:
Q:
3) Reported items equity?
A:
Q: 4) Do you clear differentials resulting from consolidation of investments against fair value
adjustments?
A:
[ ]Yes
[ ]No
Comments:
Q:
5) How do you treat goodwill/negative goodwill?
A:
Comments:
4.3.6.
Information System
Questions:
Q:
1) How is your corporate reporting presently designed?
A:
4.4.
Executive Information System (EIS)
Questions:
Q: 1) What is the system landscape like: which SAP systems and non-SAP systems are in
use?
A:
Q:
2) Describe your hardware structure.
A:
Q:
3) For R/3 systems: Which Releases are used?
A:
Q:
4) Do you work with distributed systems? If yes, which ones are they?
A:
342
Q:
5) Is there a multi-client concept?
A:
Q: 6) Which SAP system components and non-SAP system components are used for which
business purposes?
A:
Q:
7) What is the status of Management Reporting?
A:
Q:
8) What level of detail should be represented with EIS?
A:
Q: 9) Is it possible to subdivide the scope in more than one evaluation area (with reference
to their business context)? If yes, make a list of these evaluation areas.
A:
Q:
10) Is it possible to prioritize these individual evaluation areas?
A:
Q:
11) What are the target groups for the evaluation areas to be mapped in the system?
A:
Q:
12) How large is the expected data volume to be (per evaluation area)?
A:
Q:
13) Is it possible to use an interface tool - such as inSight?
A:
Q:
14) Which subprojects are planned?
A:
Q:
15) What schedule are you working towards for completion of the sub-project(s)?
A:
Q:
16) How much consultation is required? At which stage?
343
A:
Q:
17) How many employees are available during the project?
A:
Q:
18) What level of knowledge do the available employees have?
A:
Q:
19) How intensely could the available employees work on the project/subprojects?
A:
4.4.1.
Data modeling
Questions:
Q:
1) Analysis: What information is required in the previously identified evaluation areas?
A:
Q: 2) Which data sources (systems from the system landscape) function as data providers
for the evaluation areas?
A:
A:
Q:
4) What relationship exists between the basic key figures and the characteristics?
A:
Q: 5) Which basic key figures are filled in? Which characteristics do they refer to? Which
data sources do these characteristics come from?
A:
Q: 6) Which characteristic values should be allowed for the identified characteristics (master
data)?
A:
4.4.2.
Basic settings
4.4.2.1.
Foreign currencies
Questions:
344
Q: 1) Do you intend to display several currencies in reporting and translate amounts into
different target currencies?
A:
4.4.2.2.
File names
Questions:
Q: 1) If files are one of the sources of data transfers, these can be defined here with logical
file names.
A:
4.4.3.
Data basis
4.4.3.1.
Characteristics
Questions:
Q: 1) Which characteristics and basic key figures can be added to a data model for each
evaluation area?
A:
Q: 2) Name all characteristics from the data model which you would like to report on in the
individual business evaluation areas.
A:
Q: 3) Which characteristics do you want to use attributes for? Which characteristics should
already be understood as attributes for other characteristics?
A:
Q: 4) For those objects that are dependent on each other. List them in a hierarchical
structure.
A:
Q: 5) Which attributes do you want to use to navigate to the reports? Which attributes are
specified for display only?
A:
Q:
6) Should currency/unit fields be used as display attributes?
A:
Q: 7) Can you/do you want to form groups of characteristic values? If yes, make a list of
them.
A:
345
Q:
8) List the characteristics for which no master data exists.
A:
4.4.3.2.
Basic key figures
Questions:
Q: 1) Name all the basic key figures from the data model which you have identified in the
individual business evaluation areas for calculation of your critical success factors or KPIs.
A:
Q: 2) Can these basic key figures be transferred directly from the operational system and
data sources, or is it necessary to calculate them?
A:
4.4.3.3.
Aspect
Questions:
Q: 1) Which of the characteristics, which were identified under "characteristics" for each
valuation area, are highly selective?
A:
Q: 2) List the characteristics of an evaluation area in the order in which they were calculated
and transfer them to the aspect in this order. Transfer the basic key figures for the evaluatoin
area to the same aspect.
A:
4.4.3.4.
Calculated Key Figures
Questions:
Q: 1) List all the key figures to be calculated from basic key figures, as well as their
calculation formula. (If possible, list them hierarchically).
A:
Q: 2) Specify the aggregation with regard to structurally oriented characteristics and timebased characteristics (where appropriate with reference field, the number of decimal places
and the scaling of the key figures)
A:
Q:
3) Do you want to group your key figures? If yes, how?
A:
4.4.3.5.
Comment tables
Questions:
346
Q:
1) Do you want to include comments for transaction data?
A:
Q: 2) Which combinations of characteristics should the comments be created with (also
cross-aspect)?
A:
4.4.3.6.
Fixed Characteristics
Questions:
Q:
1) Which fiscal year variant(s) is/are valid for your aspects?
A:
Q:
2) How many data versions (for different plan variants) are required for each aspect?
A:
4.4.3.7.
Summarization levels
Questions:
Q: 1) Is it likely that in some reports, aggregated sections of the aspect dataset may have to
be accessed?
A:
[ ]Yes
[ ]No
Comments:
4.4.3.8.
Currency Translation Types for Data Transfer and Planning

Layouts
Questions:
Q: 1) Should or must currency translations be carried out for data collection, data
conversion through aspect summarization, or in entry layouts?
A:
Q:
2) When you carry out currency translations, how are these specified?
A:
4.4.3.9.
Data Entry Layout
Questions:
Q: 1) Is actual data entered manually? If so, is single record maintenance sufficient? If not,
which characteristics or key figures should a data entry layout contain?
A:
347
4.4.3.10.
Derivation
Questions:
Q:
1) Does a set of rules exist to describe a constant valid relation between characteristics?
A:
4.4.3.11.
Validation
Questions:
Q: 1) Should the transaction data to be transferred to an aspect undergo a plausibility
check?
A:
4.4.3.12.
Data slices
Questions:
Q: 1) Should the transaction data that is to be transferred to an aspect, or is already posted,
be protected (time-dependent) from access by certain users?
A:
4.4.4.
Data transfer
Questions:
Q: 1) From which source systems and/or SAP R/3 applications do you want to transfer
which data to EIS (e.g. transaction data, master data, master data hierarchies, master data
comments)?
A:
4.4.4.1.
External Systems
Questions:
Q:
1) Which transfer methods should be used for the data transfer?
A:
Q: 2) For data transfers from external systems (R/2, R/3 systems): Are the technical
network connections set up at the hardware and operating system level?
A:
4.4.4.2.
Transaction data
Questions:
Q:
1) Are EC-EIS-Standard data-collection programs (from R/3 or R/2) applicable?
A:
348
Q: 2) Specify the data exactly which should be transferred, with regard to the named
examples under the documentation.
A:
4.4.4.3.
Master data
Questions:
Q:
1) Specify the master data which should be transferred.
A:
4.4.4.4.
Comments
Questions:
Q:
1) Specify the comments which should be transferred.
A:
4.4.4.5.
Master Data Hierarchy
Questions:
Q: 1) Have you filed master data hierarchies for specific characteristics in the form of files,
the contents of which you want to transfer for these characteristics?
A:
4.4.4.6.
Transfer procedure
Questions:
Q: 1) In which order should the data transfer runs (for master data, master data hierarchies,
planning data, comments) be started?
A:
4.4.4.7.
File
Questions:
Q:
1) Specify the files that you want to import to EC-EIS by structure and transfer logic.
A:
4.4.4.8.
Control Report Portfolio
Questions:
Q: 1) Indicate whether or not you want to update report portfolio reports in the background.
If so, indicate when you want to do this, and whether exceptions defined in the reports should
be checked.
A:
4.4.5.
Information System (EC-EIS)
4.4.5.1.
Maintain Report Selection

349
Questions:
Q: 1) Should a report treee be created in EC-EIS? If so, which reports (EC-EIS, other
applications, transactions, ABAPs) should be included in the tree?
A:
4.4.5.2.
Print in MS Word for Windows
Questions:
Q:
1) Do you want to use MS-Winword to print your reports (from the report portfolio)?
A:
4.4.6.
Tools
4.4.6.1.
Conversion to Release 4.0
Questions:
Q:
1) Do you have to convert your system from a Release < 4.0 to a Release 4.x?
A:
4.4.6.2.
Authorization management (EIS)
Questions:
Q: 1) To which objects in the EC-EIS database do you wish to assign authorizations
(aspects, characteristic values, key figures)?
A:
Q: 2) To which EIS reports/forms/layouts/programs or other objects do you wish to assign
authorizations?
A:
Q:
3) Which employees work with EIS a) as a user b) as an administrator?
A:
Q:
4) Can different EC-EIS user groups be classified, and if so, which?
A:
Q: 5) Which activities with reference to which objects should the authorizations (Profiles) of
the user groups enable?
A:
4.4.6.3.
Data basis
Questions:
Q:
1) Which aspects should be visible in which clients?
350
A:
Q:
2) Are objects of the aspect environment to be generated subsequently if necessary?
A:
Q: 3) Is there possibly an inconsistency between the ABAP Dictionary and the Field
Catalog?
A:
Q:
4) Are all modules and routines for handling master data functional?
A:
4.4.6.4.
Data transfer
Questions:
Q: 1) Should data be transferrable from aspect to aspect (with summarization where
required)?
A:
4.4.6.5.
Data
Questions:
Q:
1) Do comments or documents need to be reorganized?
A:
4.4.6.6.
Transport
Questions:
Q:
1) In EC-EIS do you want to transport used objects in a target system?
A:
4.4.7.
Task Functions on Information System
4.4.7.1.
Reports (EIS)
Questions:
Q:
1) Which key figures should be analyzed by which characteristics.
A:
4.4.7.2.
Forms (EIS)
Questions:
Q: 1) Are complex layouts required (descriptions of content and form of reports, possibly
using formula columns/rows/cells)?
351
A:
4.4.7.3.
Variables (EIS)
Questions:
Q: 1) Specify the global variables for characteristic values, hierarchies, hierarchy nodes,
formulas and texts which you want to use in various forms and reports.
A:
4.4.7.4.
Report Data (EIS)
Questions:
Q:
1) Do you want to work with saved (frozen) report data (for performance reasons)?
A:
4.4.7.5.
Report Portfolio (EIS)
Questions:
Q: 1) Do you want to use user group specific report portfolios as the interface for end
users?
A:
Q: 2) Outline a hierarchical structure for this portfolio by specifying report classes where the
reports can be stored.
A:
4.4.8.
Task Functions on Tools
4.4.8.1.
Data (Tools)
Questions:
Q:
1) Do you want to reduce the amount of data in your aspects by archiving?
A:
Q:
2) Do you want to delete data which has been transferred to the wrong aspect(s)?
A:
4.4.8.2.
Information System
Questions:
Q:
1) Are forms, reports, saved report data or variant groups to be deleted?
A:
Q:
2) Do you use your reporting multilingually?
A:
352
Q:
3) Is your master data also maintained in several languages?
A:
5. Asset Accounting
Questions:
Q: 1) Are any of your asset values managed in a foreign currency? If so, specify the
relevant countries and currencies.
A:
Q: 2) Does the fiscal year for asset accounting correspond to the calendar year? If not,
specify the start and end dates of your fiscal year.
A:
Q: 3) Is your enterprise currently using a shortened fiscal year, or you have used a
shortened fiscal year in the past, for which you want the R/3 System to recalculate
depreciation as part of the asset data transfer?
A:
[ ]Yes
[ ]No
Comments:
Q:
A:
4) Is your enterprise required to calculate mid-month or mid-year depreciation?

[ ]Yes
[ ]No
Comments:
5.1.
Handling Fixed Assets
5.1.1.
Asset Maintenance
5.1.1.1.
Creation of Master Record for Tangible Assets
Questions:
Q: 1) Who is responsible for the initial creation of an asset maser record? Who provides
which information?
A:
Q: 2) How does information flow back and forth between the person responsible for the
capital investment project and the accountant in Asset Accounting, with respect to the
creation of a master record for an asset under construction?
A:
353
Q: 3) Which organizational units and/or which functional areas have authorization for
creating or displaying asset master records?
A:
5.1.1.2.
Creation of Group Asset
Questions:
Q: 1) Do you need to manage and depreciate certain parts of your asset portfolio in the
form of group assets?
A:
5.1.1.3.
Asset Master Record Change
Questions:
Q: 1) In your enterprise, who has authorization to change asset master records? For which
areas? Are these authorized individuals different from those who create the master records?
A:
Q: 2) How often is it necessary to change your asset master records? Which parts of the
asset master record are most often affected?
A:
Q: 3) Are there certain asset master record fields that need to be protected against
changes? If so, which fields?
A:
5.1.1.4.
Mass Changes
Questions:
Q: 1) In your enterprise, who has authorization to change a large number of assets
simultaneously?
A:
Q:
A:
2) Do you need to make changes to a large number of assets simultaneously?

[ ]Yes
[ ]No
Comments:
Q:
3) If so, under what circumstances? Please describe.
A:
Comments:
354
5.1.2.
Receipts
Questions:
Q: 1) Does your organization have a specific amount, above which purchases are to be
capitalized as fixed assets? If so, what is this amount?
A:
5.1.2.1.
Direct Acquisition of Internal Activity
Questions:
Q: 1) Are some services (or internal activities) capitalized (such as legal costs or
consultancy charges)?
A:
Q: 2) Do you activate costs for internal activity using: - Production order - Investment
measure - Asset under construction - Direct capitalization - Other?
A:
Q: 3) For reporting, would you like separate capitalized internal activities using different
transaction types?
A:
5.1.2.2.
Processing of Asset Acquisition
Questions:
Q:
1) Describe the information flow for asset acquisitions in your enterprise
A:
Q:
2) Describe your capital procurement requirements.
A:
Q:
3) What types of acquisition occur in your enterprise?
A:
Comments:
Q: 4) Are asset acquisitions posted on a net basis (deducting any discounts) or as a gross
amount (discounts are deducted only on payment)?
A:
Comments:
355
Q: 5) Do you want to show acquisitions to certain depreciation areas differently than you do
in the book depreciation area (for example, to fulfill certain cost-accounting, tax or group
requirements)?
A:
Comments:
Q:
6) Do you post goods receipt to assets valuated or non-valuated?
A:
Comments:
Q:
7) Do you want down payments for assets to be shown separately?
A:
Comments:
Q: 8) If using asset sub-numbering, do you want to permit asset acquisitions only to the
main number in the year of capitalization, and post all later acquisitions to sub-numbers?
A:
Comments:
Q:
9) Do you keep a record of costs using acquisitions to the asset under construction?
A:
Comments:
Q: 10) Do you plan and budget for capital investments in your enterprise? Should assets
that are capitalized directly also be included in the planning and budgeting processes?
A:
Comments:
Q: 11) How is the interaction between general ledger and asset accounting in the
acquisition process?
A:
Comments:
Q: 12) Which is the procedure from invoice receipt to posting of capitalization? Outline the
different steps.
A:
Comments:
356
5.1.2.3.
Subsequent Acquisition
Questions:
Q: 1) Under what circumstances do you intend to post subsequent acquisitions to
previously capitalized fixed assets?
A:
5.1.3.
5.1.3.1.
Depreciation
Creation of Reserves from Gain from Asset Retirement
Questions:
Q: 1) Under what circumstances do you intend to create reserves from profits realized on
the sale of fixed assets?
A:
5.1.3.2.
Reserves Carryforward
Questions:
Q:
A:
1) Do you create reserves for fixed assets?

[ ]Yes
[ ]No
Comments:
Q:
2) If so, provide examples. How do you post? What are the reasons?
A:
Comments:
5.1.3.3.
Depreciation Processing
Questions:
Q:
1) What are the methods of depreciation that you are currently using?
A:
Q:
2) Do you calculate depreciation values to the day?
A:
Q: 3) In certain cases do you change over from a declining-balance depreciation to straightline depreciation? If so, when?
A:
Q: 4) Do you want to allow negative depreciation for certain assets or categories of assets?
If so, please specify.
357
A:
Q:
5) Do you distinguish between a fixed and a variable depreciation portion?
A:
Q:
6) How do you handle the period control for depreciation values?
A:
5.1.3.4.
Manual Depreciation Planning
Questions:
Q:
1) In which cases do you need to start depreciation manually?
A:
Q:
2) How often do you use the manual depreciation function?
A:
Q:
3) When do you use unplanned depreciation?
A:
5.1.3.5.
Depreciation Posting
Questions:
Q: 1) Is there a business need to post depreciation directly to cost accounting? If so, what
receivers are to be charged when you do so (for example, cost centers, internal orders etc)?
A:
Q: 2) How often do you intend to post depreciation to the general ledger and to cost
accounting?
A:
Q:
3) Do you post depreciation to assets under construction?
A:
Q:
4) To which account(s) is depreciation posted?
A:
Q: 5) Do you want to show interest only in reports, or do you want to post interest directly to
cost accounting?
358
A:
5.1.3.6.
Unit-of-Production Depreciation
Questions:
Q:
1) Do you use the unit of production method for certain assets? If so, please specify.
A:
5.1.4.
Business Transactions
5.1.4.1.
Settlement of Asset under Construction
Questions:
Q: 1) What steps are involved in your capitalization process? Do you show assets under
construction in asset accounting?
A:
Q:
2) What is the timing for the capitalization process?
A:
Q:
A:
3) With respect to capitalization, are you bound by specific laws?

[ ]Yes
[ ]No
Comments:
Q:
4) Is it possible that an asset under construction is capitalized as a low value asset?
A:
Comments:
Q: 5) Do you intend to use summary settlement or line item settlement for assets under
construction?
A:
Comments:
Q:
6) To which receiver(s) do you settle assets under construction?
A:
Comments:
Q:
A:
7) Do you use partial capitalization?

[ ]Yes
[ ]No
359
Comments:
Q: 8) What kind of information flow do you have for when an investment measure is
completed and the asset under construction is ready for settlement to the final asset?
A:
Comments:
Q:
A:
9) Do you display down payments to assets under construction separately?

[ ]Yes
[ ]No
Comments:
Q:
10) What kind of information flow do you have for the settlement of down payments?
A:
Comments:
5.1.4.2.
Post-capitalization
Questions:
Q: 1) What circumstances make post-capitalization necessary in your enterprise?
One amount on the asset should have a different depreciation start date than the original
asset A:
Q: 2) How do you intend to post post-capitalization: - Gross, that is, with historical values
(APC and depreciation)- Net, that is, depreciation begins on the posting date using the net
book value.
A:
Q:
3) Do you want to post to a separate sub-number for post-capitalization?
A:
5.1.4.3.
Write-up
Questions:
Q: 1) Do the value of your assets appreciate, and if so, do your ledgers need to be
adjusted?
A:
Q: 2) Describe the reasons for a fixed asset revaluation, the process used, and give
examples of the assets which are to be revaluated.
360
A:
5.1.4.4.
Reposting
Questions:
Q: 1) How and when do you transfer assets to other assets? What are the reasons?
(Example: You take the engine from one vehicle and install it in another).
A:
Q:
2) Do you sometimes split an asset into one or more new assets? If so, please specify.
A:
Q:
3) Do you transfer between different asset classes? Give examples.
A:
Q: 4) Is the changing of an assigned cost center or a business area, for example, a reason
for a transfer posting?
A:
Q:
5) How do you find out about necessary transfer postings in asset accounting?
A:
5.1.5.
Specific Valuations
5.1.5.1.
Closing of Insurance Contract
Questions:
Q:
A:
1) Do you want to display insurance values for your fixed or leased assets?
[ ]Yes
[ ]No
Comments:
Q:
2) With which insurance companies do you have insurance agreements?
A:
Comments:
Q:
A:
3) Are your low value assets part of an insurance contract?

[ ]Yes
[ ]No
Comments:
361
Q:
4) What is the basis for the calculation of an asset's insurable value?
A:
Comments:
Q:
5) Do you index your insurance values?
A:
Comments:
Q:
6) Do you intend to use a separate asset valuation area for your insurance values?
A:
Comments:
Q:
7) Is there any interaction between insurance of assets and your leasing agreements?
A:
Comments:
Q:
8) How do you wish to make your insurance payments?
A:
Comments:
5.1.5.2.
Index Series
Questions:
Q: 1) For what business reasons do you need to index your asset values (for example for
insurance replacement values, cost-accounting revaluation, inflation etc.)?
A:
Q:
2) What types of index figures do you intend to use?
A:
5.1.5.3.
Revaluation
Questions:
Q:
1) Do you carry out fixed asset revaluations? If so, give examples
A:
5.1.6.
Investment Support
5.1.6.1.
Application for Investment Support

362
Questions:
Q: 1) How do you proceed when a new kind of investment support becomes available and
you want to apply for it?
A:
Q: 2) Is investment support available for certain fixed assets, and do you apply for this
investment support (e.g. from the federal government)?
A:
[ ]Yes
[ ]No
Comments:
Q:
A:
3) Do you want to show investment support in asset master records?

[ ]Yes
[ ]No
Comments:
Q: 4) If you choose to show investment support in the asset master record, do you want it
shown on the liabilities side, on the assets side (that is, reducing APC), or only as
information?
A:
Comments:
Q: 5) Is it possible that you could have more than one investment support measure per
asset? How many?
A:
Comments:
Q:
6) What kind of data has to be made available?
A:
Comments:
Q:
A:
7) Does investment support apply to low value assets as well?

[ ]Yes
[ ]No
Comments:
Q:
8) To which accounts do you post investment support?
A:
363
Comments:
Q:
9) How do you link new investment support to your assets?
A:
Comments:
Q:
10) How do you post investment support? Is it deducted directly from acquisition value?
A:
Comments:
Q:
A:
11) Do you consider investment support in depreciation?

[ ]Yes
[ ]No
Comments:
Q:
12) What reasons might there be to update investment support manually?
A:
Comments:
5.1.7.
Group Requirements
5.1.7.1.
Transfer Within a Client
Questions:
Q: 1) What are your enterprise and/or statutory requirements for transferring assets to
associated companies?
A:
5.1.7.2.
Questions:
Q:
A:
Q:
A:
Q:
A:
Comments:
364
A:
Comments:
requirements)?
A:
Comments:
Q:
A:
Comments:
Q:
A:
Comments:
A:
Comments:
Q:
A:
Comments:
A:
Comments:
A:
365
Comments:
different steps.
A:
Comments:
5.1.8.
Retirements
5.1.8.1.
Retirement
Questions:
Q:
1) How and when is asset accounting informed of the retirement of an asset?
A:
Q:
A:
2) Do you sell or transfer assets to affiliated/associated companies?

[ ]Yes
[ ]No
Comments:
Q: 3) How do you process retirement of a low value asset (e.g. retirement with zero value;
retirement with revenue; account assignment for retirement with revenue)?
A:
Comments:
Q:
4) Who issues invoices for asset sales?
A:
Comments:
5.1.8.2.
Mass Retirement
Questions:
Q: 1) When retiring assets, is there ever a need to retire a large number of assets at the
same time?
A:
Q: 2) If yes, how many assets are normally concerned? Please provide an example with
documents.
A:
366
5.1.9.
Closing Operations [Asset Accounting]
Questions:
Q:
1) What activities are included in the month-end process for asset accounting?
A:
Q: 2) Which internal and external asset valuations belong to month-end closing process?
Please provide a sample of all required valuations.
A:
Q:
3) What activities are included in the year-end closing process for asset accounting?
A:
Q: 4) Which internal and external asset valuations belong to year-end closing process?
A:
5.1.9.1.
Multiple Valuations
Questions:
Q: 1) Do you have parallel valuation for your asset, e.g. for group valuation, for cost
accounting purposes or for legal reasons?
A:
Q:
2) Do you have to valuate your assets in different currencies?
A:
Q: 3) Is there a distinction necessary between book depriciation (for balance sheet) and tax
values (for a tax balance sheet)?
A:
5.1.9.2.
Preparations for Year-End Closing in Asset Management
Questions:
Q:
A:
Q: 2) Do you run the year-end closing process in asset accounting separate from general
ledger?
A:
367
Q:
3) Are leased assets treated like any other fixed assets in year-end closing?
A:
5.1.9.3.
Depreciation Simulation / Forecast
Questions:
Q: 1) Do you include planned capital investments in addition to capitalized assets when
forecasting depreciation?
A:
[ ]Yes
[ ]No
Comments:
Q: 2) Describe the process for distributing planned depreciation. For example, do you
distribute based on asset class, cost centers or estimate the percentage depreciated?
A:
Comments:
Q:
3) Do you simulate retirements of low value assets in your asset history sheet?
A:
Comments:
Q: 4) Do you wish to use different methods of valuation or different depreciation methods in
your simulation? If so please specify.
A:
Comments:
Q: 5) Do you include additional asset transactions in the simulation? If so, which
transactions are relevant?
A:
Comments:
5.1.9.4.
Mass Changes
Questions:
simultaneously?
A:
Q:
A:

[ ]Yes
368
[ ]No
Comments:
Q:
A:
Comments:
5.1.9.5.
Recalculation of Depreciation
Questions:
Q: 1) Does it sometimes occur that you need to change depreciation methods or calculation
rules during the course of a fiscal year? If so, please provide an example and reason why a
change was necessary).
A:
Q: 2) Does it sometimes occur that you introduce a new depreciation valuation area during
the course of a fiscal year? If so, please provide an example and reason why a new valuation
area was necessary).
A:
5.1.9.6.
Depreciation posting
Questions:
A:
accounting?
A:
Q:
A:
Q:
A:
cost accounting?
A:
5.1.9.7.
Carry Out Year-End Closing in Asset Management

369
Questions:
Q: 1) How do you conduct the physical inventory for fixed assets (e.g. manually, using
barcode scanner)?
A:
Q:
2) Who is responsible for the physical inventory of the fixed assets?
A:
Q: 3) What is the relation between the inventory number of an asset and the number of the
asset master record?
A:
Q:
4) Do you create inventory lists using the SAP R/3 System, or using a non-SAP system?
A:
5.1.9.8.
Integrated Planning in CO
Questions:
Q: 1) What is the relationship between investment measures and fixed assets in the
planning process?
A:
Q:
2) Is your plan activity-dependent or not activity-dependent?
A:
5.1.9.9.
Periodic Reports
Questions:
Q:
A:
Accounting?
A:
ledger?
A:
Q:
370
A:
Q:
A:
A:
5.2.
Handling of Leased Assets
Questions:
Q: 1) What kind of leasing agreements do you normally make? Operating leases (not
necessarily shown in Asset Accounting) or Capital Leases (Asset capitalized)?
A:
5.2.1.
Asset Maintenance
5.2.1.1.
Asset Master Record Change
Questions:
Q:
A:
1) Do you transfer your assets from one legal entity to another?

[ ]Yes
[ ]No
Comments:
Q: 2) If not transferred between legal entities, do you create a new master record when
location changes?
A:
Comments:
Q: 3) Describe possible ways of processing changes in location. What procedures are
currently in place?
A:
Comments:
Q:
A:
4) Does changing of location apply to low value assets?

[ ]Yes
[ ]No
Comments:
371
5.2.1.2.
Mass Changes
Questions:
simultaneously?
A:
Q:
A:

[ ]Yes
[ ]No
Comments:
Q:
A:
Comments:
5.2.2.
Receipts
5.2.2.1.
Acquisition of Leased Asset
Questions:
Q: 1) Who is responsible for the acquisition of a leased asset? Who will negotiate the
leasing agreement?
A:
Q: 2) Describe the process for the acquisition of a leased asset, from the purchase order to
capitalization in Asset Accounting.
A:
5.2.3.
Depreciation
5.2.3.1.
Depreciation Processing
Questions:
Q:
1) What are the methods of depreciation that you are currently using?
A:
Q:
2) Which depreciation method is used particularly for leased assets?
A:
Q:
3) Do you calculate depreciation values to the day?
A:
372
Q: 4) In certain cases do you change over from a declining-balance depreciation to straightline depreciation? If so, when?
A:
Q: 5) Do you want to allow negative depreciation for certain assets or categories of assets?
If so, please specify.
A:
Q:
6) Do you distinguish between a fixed and a variable depreciation portion?
A:
Q:
7) How do you handle the period control for depreciation values?
A:
5.2.3.2.
Questions:
A:
accounting?
A:
Q:
A:
Q:
A:
cost accounting?
A:
5.2.4.
Business Transactions
5.2.4.1.
Transfer Leased Asset
Questions:
Q:
1) Do you transfer leased assets between companies?
373
A:
[ ]Yes
[ ]No
Comments:
Q: 2) Would a transfer of a leased asset affect the leasing agreement? If so, please
describe.
A:
Comments:
5.2.4.2.
Change in a Leasing Agreement
Questions:
Q:
1) How often are changes in a leasing agreement necessary?
A:
Q:
2) What type of changes are most frequent? Provide examples.
A:
Q: 3) In cases where changes to a leasing agreement are necessary, how many assets
would be affected?
A:
Q:
4) Does a change of location affect your leasing agreement? In what way?
A:
Q: 5) What is the information flow in your enterprise regarding a change in asset location or
a change of an asset to a different organizational unit?
A:
5.2.4.3.
Lease Payment
Questions:
Q: 1) Describe the payment conditions of your leasing agreements. Differentiate if
necessary between different kinds of agreements.
A:
Q:
2) How often are your leasing payments due?
A:
5.2.5.
Specific Valuations
5.2.5.1.
Closing of Insurance Contract

374
Questions:
Q:
A:
1) Do you want to display insurance values for your fixed or leased assets?
[ ]Yes
[ ]No
Comments:
Q:
2) With which insurance companies do you have insurance agreements?
A:
Comments:
Q:
A:
3) Are your low value assets part of an insurance contract?

[ ]Yes
[ ]No
Comments:
Q:
4) What is the basis for the calculation of an asset's insurable value?
A:
Comments:
Q:
5) Do you index your insurance values?
A:
Comments:
Q:
6) Do you intend to use a separate asset valuation area for your insurance values?
A:
Comments:
Q:
7) Is there any interaction between insurance of assets and your leasing agreements?
A:
Comments:
Q:
8) How do you wish to make your insurance payments?
A:
Comments:
5.2.5.2.
Index Series
375
Questions:
Q: 1) For what business reasons do you need to index your asset values (for example for
insurance replacement values, cost-accounting revaluation, inflation etc.)?
A:
Q:
2) What types of index figures do you intend to use?
A:
5.2.6.
Retirements
5.2.6.1.
Retirement of Leased Asset
Questions:
Q:
1) What are the reasons for retiring a leased asset?
A:
Q:
2) What is your process for retiring leased assets? Please describe the postings.
A:
Q: 3) Do you normally buy leased assets after expiration of the leasing contract or do you
return them to the lessor?
A:
5.2.7.
Closing Operations
Questions:
Q:
1) What activities are included in the month-end process for asset accounting?
A:
Q: 2) Which internal and external asset valuations belong to month-end closing process?
A:
Q:
3) What activities are included in the year-end closing process for asset accounting?
A:
Q: 4) Which internal and external asset valuations belong to year-end closing process?
A:
5.2.7.1.
Multiple Valuations
376
Questions:
Q: 1) Do you have parallel valuation for your asset, e.g. for group valuation, for cost
accounting purposes or for legal reasons?
A:
Q:
2) Do you have to valuate your assets in different currencies?
A:
Q: 3) Is there a distinction necessary between book depriciation (for balance sheet) and tax
values (for a tax balance sheet)?
A:
5.2.7.2.
Preparations for Year-End Closing in Asset Management
Questions:
Q:
A:
Q: 2) Do you run the year-end closing process in asset accounting separate from general
ledger?
A:
Q:
3) Are leased assets treated like any other fixed assets in year-end closing?
A:
5.2.7.3.
Depreciation Simulation / Forecast
Questions:
A:
[ ]Yes
[ ]No
Comments:
A:
Comments:
Q:
377
A:
Comments:
A:
Comments:
A:
Comments:
5.2.7.4.
Mass Changes
Questions:
simultaneously?
A:
Q:
A:

[ ]Yes
[ ]No
Comments:
Q:
A:
Comments:
5.2.7.5.
Recalculation of Depreciation
Questions:
Q: 1) Does it sometimes occur that you need to change depreciation methods or calculation
rules during the course of a fiscal year? If so, please provide an example and reason why a
change was necessary).
A:
Q: 2) Does it sometimes occur that you introduce a new depreciation valuation area during
the course of a fiscal year? If so, please provide an example and reason why a new valuation
area was necessary).
378
A:
5.2.7.6.
Questions:
A:
accounting?
A:
Q:
A:
Q:
A:
cost accounting?
A:
5.2.7.7.
Carry Out Year-End Closing in Asset Management
Questions:
Q: 1) How do you conduct the physical inventory for fixed assets (e.g. manually, using
barcode scanner)?
A:
Q:
2) Who is responsible for the physical inventory of the fixed assets?
A:
Q: 3) What is the relation between the inventory number of an asset and the number of the
asset master record?
A:
Q:
4) Do you create inventory lists using the SAP R/3 System, or using a non-SAP system?
A:
5.2.7.8.
Periodic Reports
379
Questions:
Q:
A:
Accounting?
A:
ledger?
A:
Q:
A:
Q:
5) Are there any particular reports you run for leased assets?
A:
Q:
A:
A:
5.3.
Investment Program Handling [Capital Investments]
5.3.1.
Structuring [Investment Programs]
5.3.1.1.
Program Structuring
Questions:
Q: 1) Does a (hierarchical) structure exist in your enterprise that you want to use as the
basis for your investment planning process?
A:
5.3.2.
Cost Planning [Investment Programs]
5.3.2.1.
Program Cost Planning
Questions:
Q: 1) How does your company intend to group various projects together for planning
purposes? A planning program will allow you to plan and monitor the total plan of all
individual projects.
380
A:
Q:
2) How do you want to manage budget values?
A:
Comments:
Q: 3) Do you want to adopt plan values automatically from the measures or appropriation
requests?
A:
[ ]Yes
[ ]No
Comments:
Q:
A:
4) Would you like to have several plan versions for program planning?
[ ]Yes
[ ]No
Comments:
Q: 5) Which plan versions of measures or appropriation requests should be adopted by the
investment program?
A:
Comments:
Q:
6) How does your enterprise plan?
A:
Comments:
Q:
A:
7) Do you want to be able to check your planning using line items?

[ ]Yes
[ ]No
Comments:
5.3.3.
Fiscal Year Change [Investment Programs]
5.3.3.1.
Fiscal Year Change for Program
Questions:
Q: 1) During the fiscal year change, do you want to copy the investment program structure
to the next fiscal year?
A:
[ ]Yes
[ ]No
Comments:
381
Q: 2) Do you have measures that are carried out over a number of years? Do you want to
carry them forward to the next fiscal year, using the fiscal year change program?
nge program?
A:
Comments:
Q:
3) Which values do you want to carry forward to the next year?
A:
Comments:
Q: 4) Do you also want to carry forward unused budget amounts to measures in the next
year?
A:
[ ]Yes
[ ]No
Comments:
5.3.4.
Budgeting [Investment Programs]
5.3.4.1.
Program Budgeting
Questions:
Q: 1) How does your company intend to group various projects together for budgeting
purposes?
A:
Q:
2) How do you want to manage budget values?
A:
Comments:
Q: 3) Do you intend to distribute budget top down, directly from the investment program to
the measures?
A:
Comments:
Q:
4) If you want to use budget distribution, check the master data settings
A:
Comments:
Q: 5) If you wish to distribute budget from the investment program to the measures, is it
possible for you to make this decision using the program type?
A:
382
Comments:
Q:
A:
6) Do you want to derive the budget values from the plan values?
[ ]Yes
[ ]No
Comments:
Q: 7) Do you want to update your budget later using budget supplements or returns (that is,
using separate budget items in addition to the original budget values)?
A:
[ ]Yes
[ ]No
Comments:
5.4.
Handling Simple Investment Measures
5.4.1.
Appropriation Request [Investment Orders]
5.4.1.1.
Appropriation Request Processing
Questions:
Q:
1) For what purposes do you use appropriation requests?
A:
Comments:
Q:
A:
2) Do you want your appropriation requests to be automatically replaced by measures?

[ ]Yes
[ ]No
Comments:
Q: 3) Do you want the numbers of your measures to be managed in the same way as the
numbers of your appropriation requests?
A:
[ ]Yes
[ ]No
Comments:
Q:
4) How do you represent your appropriation requests today?
A:
Comments:
Q: 5) Do you want the numbers of your measures to be identical with the numbers of the
appropriation requests?
383
A:
Comments:
5.4.1.2.
Creation of an Alternate Group of Appropriation Requests
Questions:
Q:
A:
Comments:
Q:
A:

[ ]Yes
[ ]No
Comments:
A:
[ ]Yes
[ ]No
Comments:
Q:
A:
Comments:
A:
Comments:
5.4.1.3.
Variant Processing
Questions:
Q: 1) In your enterprise, do you create different plan values on appropriation requests for
expenses and revenues, depending on how the request is actually implemented?
A:
Q: 2) Do you want the system automatically to calculate the preinvestment analysis figures
for planned investments?
A:
[ ]Yes
[ ]No
384
Comments:
Q: 3) After the appropriation request is approved, do you want to be able to process the
resulting investment measure only?
A:
Comments:
Q: 4) Do you also want to use your appropriation requests for planning the investment
program positions?
A:
[ ]Yes
[ ]No
Comments:
5.4.1.4.
Appropriation Request Approval
Questions:
Q:
1) What strategy do you use for releasing appropriation requests?
A:
5.4.2.
Measure Planning
5.4.2.1.
Order Planning [Investment Order]
Questions:
Q: 1) Do you perform more detailed planning for the following: Materials (Parts) labor
types specific expense accounts (e.g. travel expense, third party labor expense, and so on)
special expense accounts (such as travel expenses, external services)
A:
Q:
2) How do you carry out this planning and reporting today?
A:
Q: 3) Can you identify the specific points within an order life cycle for which you would like
copies of an order's plan?
A:
Q:
4) Do you need to keep copies of plans to track and report changes?
A:
Q:
5) Are your order plans a subset of your cost center or profit center plans?
A:
385
Q: 6) Do you plan overhead expense? (If so, is this planned on the same basis as actual
overhead allocations?)
A:
Q:
A:
7) Do you intend to use the investment profile?

[ ]Yes
[ ]No
Comments:
Q:
A:
8) Should the system automatically create the asset under construction?

[ ]Yes
[ ]No
Comments:
Q: 9) If you perform planning on internal orders, do you need to plan at a level below the
cost element level?
A:
Comments:
level?
A:
Comments:
5.4.2.2.
Overhead Calculation [Investment Order]
Questions:
orders?
A:
Q:
A:
costs/expenses?
A:
[ ]Yes
[ ]No
Comments:
386
A:
Comments:
A:
Comments:
organization.
A:
Comments:
Q:
A:
Comments:
5.4.2.3.
Order Budgeting
Questions:
Q:
A:
5.4.3.
Release and Implementation of Measure
5.4.3.1.
Reservation Processing
Questions:
Q: 1) Will you maintain specific material reservations (for sales, for production) for your
stock materials?
A:
Q:
2) How far in advance are materials to be allowed to be reserved?
A:
Q:
3) In which cases would you want to use manual reservations?
A:
387
Q: 4) Do you make specific types of reservation (reserved for sales, reserved for
production) with respect to your stock materials?
A:
[ ]Yes
[ ]No
Comments:
Q:
5) Which documents are exchanged when you return goods to the vendor?
A:
Comments:
Q:
6) How long after the reservation date are open reservations canceled?
A:
Comments:
5.4.3.2.
Direct Activity Allocation [Investment Order]
Questions:
Q:
A:
1) Do you measure, enter, and allocate organizational activities performed?

[ ]Yes
[ ]No
Comments:
Q:
2) Describe your direct activity allocation processes that are based on activity prices.
A:
Comments:
Q:
3) Do you want to record inspection costs?
A:
Comments:
Q: 4) Do you want to manage non-conformity costs (such as rework costs, warranty costs,
or defect costs)?
A:
[ ]Yes
[ ]No
Comments:
Q: 5) Identify the different categories of labor or activities performed by employees that you
use to plan, cost, or bill labor.
388
A:
[ ]Yes
[ ]No
Comments:
Q: 6) Do you need to create additional labor categories for billing effort? (see
documentation field)
A:
Comments:
5.4.3.3.
Goods Issue Processing [Stock Material]
Questions:
Q:
1) How do you document materials that are ordered for specific work orders?
A:
Q: 2) How do you wish to document which materials were received specifically for a work
order?
A:
Q:
3) How do you record materials ordered for specific work orders?
A:
Q: 4) How will the consumption of these parts be entered and who will post the return in the
system?
A:
Q:
5) How do you record which materials were received specifically for a work order?
A:
Q:
6) How do you record materials supplied by subcontractors?
A:
Q: 7) How much time elapses between the actual goods issue and its posting in the
system?
A:
Q:
8) Is the posting made online or in batch mode?
A:
389
Q:
9) Are deliveries posted individually or for each group of goods issues?
A:
Q: 10) Which documents are generated in conjunction with this posting and what
information do they contain?
A:
5.4.3.4.
Manual Funds Reservation [Capital Investment Order]
Questions:
Q: 1) Does your company create manual funds reservations (manual commitments) for
expenses they expect to incur but do not yet know the source of? These will appear on the
reports as receivables against the budget.
A:
Q:
2) Describe how you carry out and reverse this reservation.
A:
5.4.3.5.
Manual Entry of Statistical Key Figures [Investment Order]
Questions:
Q: 1) Do you plan for non-costed units such as square feet, number of calls, number of PCs
to upgrade, and so on? (If so, identify these units and describe how they are used.)
A:
5.4.3.6.
Manual Funds Reduction [Investment Order]
Questions:
manual commitment.
A:
5.4.4.
Updating [Investment Orders]
5.4.4.1.
Budget Update [Capital Investment Order]
Questions:
Q:
1) How often do you permit budget changes by means of supplements or returns?
A:
5.4.5.
Analysis
5.4.5.1.
Depreciation Simulation/Forecast [Investment Project]
Questions:
390

A:
[ ]Yes
[ ]No
Comments:
A:
Comments:
Q:
A:
Comments:
A:
Comments:
A:
Comments:
5.4.5.2.
Processing of Depreciation Simulation Data
Questions:
Q: 1) During depreciation simulation, do you want to consider plan values only?
g depreciation?
A:
distribute based on asset classes or cost centers, or estimate the percentage depreciated?
A:
Q:
3) Which of the following do you want the depreciation simulation to focus on?
A:
Comments:
391
Q: 4) Do you want the system to propose a given asset class for the depreciation simulation
or primary cost planning?
A:
Comments:
Q:
A:
5) Do you want to post the depreciation values in CO?

[ ]Yes
[ ]No
Comments:
5.4.5.3.
Order Analysis [Investment Order]
Questions:
Q: 1) Which critical factors for order analysis are necessary (e.g. plan/budget vs. actual
analysis, order group analysis, detail line item analysis)?
A:
5.4.5.4.
Program Analysis
Questions:
Q:
1) What reports will you need for program analysis?
A:
Q:
2) Will you need other currencies for reporting?
A:
5.4.5.5.
Questions:
planning process?
A:
Q:
A:
5.4.6.
Period-End Closing and Settlement
5.4.6.1.
Overhead Calculation [Investment Order]
Questions:
orders?
392
A:
Q:
A:
costs/expenses?
A:
[ ]Yes
[ ]No
Comments:
A:
Comments:
A:
Comments:
organization.
A:
Comments:
Q:
A:
Comments:
5.4.6.2.
Settlement Account Assignment
Questions:
Q:
1) How often would you like to create a balance sheet?
A:
Comments:
Q:
2) To which receivers do you settle during the fiscal year?
A:
393
Comments:
Q: 3) Describe the flow of information for individual investment measures: - In which
functional area should the settlement of the investment measure to completed assets take
place?
A:
Comments:
Q:
4) Enter which costs are capitalized and which are not.
A:
Comments:
Q: 5) Do you want to display values by line item, as totals, or by cost element groups for
fixed assets (that is, by origin). What type of settlement is best for your enterprise (based on
the information you will need later)?
A:
Comments:
Q:
6) To which receivers do you settle during final settlement?
A:
Comments:
Q: 7) Do you want to differentiate between costs that require capitalization and costs that
are not capitalized for individual depreciation areas in your asset under construction?
A:
[ ]Yes
[ ]No
Comments:
Q:
8) Do you settle your investment measures?
A:
Comments:
Q:
9) Do you settle using percentages, equivalence numbers or by amounts?
A:
Comments:
Q: 10) If you create interim balance sheets, do you show the overall costs for assets under
construction?
A:
394
Comments:
Q:
11) How do you find out to which final asset your investment measure is to be settled?
A:
Comments:
Q:
12) How do you handle settlement at the moment?
A:
Comments:
5.5.
Handling Complex Investment Measures
5.5.1.
Appropriation Request
5.5.1.1.
Appropriation Request Processing
Questions:
Q:
A:
Comments:
Q:
A:

[ ]Yes
[ ]No
Comments:
A:
[ ]Yes
[ ]No
Comments:
Q:
A:
Comments:
A:
Comments:
395
5.5.1.2.
Creation of an Alternate Group of Appropriation Requests
Questions:
Q:
A:
Comments:
Q:
A:

[ ]Yes
[ ]No
Comments:
A:
[ ]Yes
[ ]No
Comments:
Q:
A:
Comments:
A:
Comments:
5.5.1.3.
Variant Processing
Questions:
Q: 1) In your enterprise, do you create different plan values on appropriation requests for
expenses and revenues, depending on how the request is actually implemented?
A:
Q: 2) Do you want the system automatically to calculate the preinvestment analysis figures
for planned investments?
A:
[ ]Yes
[ ]No
Comments:
396
Q: 3) After the appropriation request is approved, do you want to be able to process the
resulting investment measure only?
A:
Comments:
Q: 4) Do you also want to use your appropriation requests for planning the investment
program positions?
A:
[ ]Yes
[ ]No
Comments:
5.5.1.4.
Appropriation Request Approval
Questions:
Q:
1) What strategy do you use for releasing appropriation requests?
A:
5.5.2.
Measure Processing
5.5.2.1.
Project Organization [Capital Investment Project]
Questions:
Q: 1) What criteria do you want to use to define your projects and to structure the project
hierarchy?
A:
Q: 2) Do you use the option that allows the project profile to supply certain default values for
your operative projects?
A:
[ ]Yes
[ ]No
Comments:
5.5.3.
Measure Planning
5.5.3.1.
Planning Project Dates
Questions:
Q: 1) Are there any specific date constraints (for example, must start on or end before a
specific date)? (If yes, consider using the date constraints available on the network activities.)
A:
Q: 2) Are there dependencies between your activities? (If yes, consider having relationships
between network activities.)
A:
397
Q: 3) Are there any lags between tasks that delay of a successor task? (If yes, consider
having an offset time on the relationship between network activities.)
A:
Q: 4) Are there any leads between tasks that cause the acceleration of a task? (If yes,
consider having an offset time on the relationship between network activities.)
A:
Q: 5) Do you need to track total float/free float availability? (If yes, consider using the project
planning board to display these values.)
A:
Q: 6) Do you need to reduce the duration of the critical path on your projects? (If yes,
consider using reduction strategies for your project scheduling.)
A:
5.5.3.2.
Overhead Costing (Cost Planning)
Questions:
Q:
1) Do you allocate overhead to your projects?
A:
Q: 2) Do you calculate project-specific overhead? (If yes, you can stipulate an overhead
structure for each project type.)
A:
Q:
3) Do you have different overhead costs by business area?
A:
Q: 4) Do you calculate overhead on materials/labor? (Consider the implications this has for
determining cost objects and overhead cost rates.)
A:
Q:
A:
Q: 6) Do you calculate percentage overhead? (Overhead can be specified as values or
percentages.)
A:
398
Q:
7) Is the calculation dependent on time periods (monthly %, and so on)?
A:
Q:
A:
Q:
9) Is the basis for planned overhead the same as for actual overhead?
A:
Q:
A:
Q:
A:
Q:
A:
Q:
A:
Q:
14) Who is responsible for overhead costs?
A:
5.5.3.3.
Network Cost Planning
Questions:
Q: 1) Is your cost planning dependent on time scheduling? (If yes, consider using network
cost planning.)
A:
Q: 2) Do you want to separate the functions of scheduling the project and costing the
project? (If yes, consider using WBS cost planning or base object cost planning.)
A:
Q: 3) Do you distribute your costs over the duration of the activity? (If yes, consider using
the distribution key on the activities.)
A:
399
Q: 4) Do you have any direct costs that relate to the entire project (such as insurance)? (If
yes, consider using general cost activities.)
A:
Q: 5) Do you save a cost baseline? (If yes, consider using snapshot versions, CO plan
versions, or simulation versions to save the baselines.)
A:
Q: 6) Do you plan revenues as of particular dates and do you plan down payments at the
same time? (If yes, use the invoicing plan assigned to the network activity.)
A:
5.5.3.4.
Manual WBS Date Planning
Questions:
Q:
1) How do you plan dates at each stage of the project life cycle?
A:
Q: 2) Do you do only summary level date planning on your project? (If yes, consider WBS
time scheduling.)
A:
Q: 3) Do you plan start and finish dates for the entire project? (If yes, enter a start and finish
date in the project definition. Bear the effects of this in mind when choosing a predefined
scheduling scenario.)
A:
Q: 4) Do constraints affect the project schedule? (If yes, consider using network
scheduling.)
A:
Q: 5) Which date types do you want to monitor? (Examples: planned basic data enter
manually, forecast/actual dates, earliest start/finish, latest start/finish)
A:
Q: 6) Which reports do project managers use to monitor dates? (Remember that the
information system offers a wide range of schedule reports.)
A:
400
Q: 7) Do you currently track date revisions? (If yes, consider using project snapshot
versions and simulation versions to track schedule baselines.)
A:
Q: 8) Do you want to graphically view your project schedule? (If yes, consider using the
Gantt chart view in the project planning board.)
A:
5.5.3.5.
Overall Network Scheduling
Questions:
Q: 1) Do you do cross project scheduling? (If yes, consider using overall network
scheduling and consider the performance implications.)
A:
Q:
2) Do you schedule groups of networks together?
A:
Q: 3) Do all the networks belong to the same responsible person/plant? (If yes, consider
using overall network scheduling. Bear system performance in mind.)
A:
5.5.3.6.
Project budgeting [investment project]
Questions:
Q: 1) Do you have an approved funding or buildup of reserves process for projects in your
enterprise?
A:
Q:
2) How are these funds allocated to the WBS structure?
A:
Q:
3) Do you use a project plan as a basis for the budget?
A:
Q:
4) How are budget changes processed and controlled?
A:
Q:
5) Do you have specific controls for over-expenditures?
A:
401
Q:
A:
6) Are portions of the budget not released until after a period of time?
[ ]Yes
[ ]No
Comments:
Q:
7) How is this release process carried out and managed?
A:
Comments:
Q:
8) Do you set exact budget values for each year?
A:
Comments:
Q: 9) Are your goods receipts valuated or unvaluated (that is, is the commitment related to
the time of goods receipt or invoice receipt)?
A:
Comments:
Q: 10) When manual budgeting is used, do you want to ensure that only projects assigned
to program positions can be budgeted?
A:
[ ]Yes
[ ]No
Comments:
Q:
A:
11) Do you update your budget values by entering budget supplements or returns?
[ ]Yes
[ ]No
Comments:
5.5.3.7.
Budget Release
Questions:
Q:
1) Are portions of the budget released over time?
A:
Q:
2) How is this release process performed and managed?
A:
402
5.5.4.
Release and Implementation of Measure
5.5.4.1.
Project release [investment project]
Questions:
Q:
1) Describe the project lifecycle today in your company.
A:
Q:
2) How do you seperate the planning and execution phases of your project?
A:
5.5.4.2.
Reservation Processing
Questions:
Q: 1) Will you maintain specific material reservations (for sales, for production) for your
stock materials?
A:
Q:
2) How far in advance are materials to be allowed to be reserved?
A:
Q:
3) In which cases would you want to use manual reservations?
A:
Q: 4) Do you make specific types of reservation (reserved for sales, reserved for
production) with respect to your stock materials?
A:
[ ]Yes
[ ]No
Comments:
Q:
5) Which documents are exchanged when you return goods to the vendor?
A:
Comments:
Q:
6) How long after the reservation date are open reservations canceled?
A:
Comments:
5.5.4.3.
Manual Funds Reservation [Capital Investment Project]
Questions:
403
Q: 1) Does your company create manual funds reservations (manual commitments) for
expenses they expect to incur but do not yet know the source of? These will appear on the
reports as receivables against the budget.
A:
Q:
2) Describe how you accrue and reverse this reservation.
A:
5.5.4.4.
Direct Activity Allocation [Investment Project]
Questions:
Q:
1) Describe your direct activity allocation processes that are based on activity prices.
A:
Q:
2) Examples follow
A:
Q:
3) Do you want to record inspection costs?
A:
Q: 4) Do you manage non-conformity costs (such as rework costs, warranty costs, or defect
costs)?
A:
Q:
5) Can you calculate using periodic prices, average prices, or cumulated activity prices?
A:
Q: 6) Identify the different activity types performed by employees - do you use these to plan,
cost, or bill activities?
A:
Q: 7) Do you need to create additional labor categories for billing effort? (see
documentation field)
A:
Q:
8) This means that an activity is planned, entered, and assigned.
A:
5.5.4.5.
Goods Issue Processing [Stock Material]
Questions:
404
Q:
1) How do you document materials that are ordered for specific work orders?
A:
Q: 2) How do you wish to document which materials were received specifically for a work
order?
A:
Q:
3) How do you record materials ordered for specific work orders?
A:
Q: 4) How will the consumption of these parts be entered and who will post the return in the
system?
A:
Q:
5) How do you record which materials were received specifically for a work order?
A:
Q:
6) How do you record materials supplied by subcontractors?
A:
Q: 7) How much time elapses between the actual goods issue and its posting in the
system?
A:
Q:
8) Is the posting made online or in batch mode?
A:
Q:
9) Are deliveries posted individually or for each group of goods issues?
A:
Q: 10) Which documents are generated in conjunction with this posting and what
information do they contain?
A:
5.5.4.6.
Manual Entry of Statistical Key Figures [Investment Project]
Questions:
Q: 1) Do you plan for non-costed units such as square feet, number of calls, number of PCs
to upgrade, and so on? If so, identify these units and describe how they are used.
405
A:
5.5.4.7.
Manual Funds Reduction [Investment Project]
Questions:
manual commitment.
A:
5.5.5.
Updating [Investment Projects]
5.5.5.1.
Budget Update [Capital Investment Project]
Questions:
Q:
1) How often do you permit budget changes by means of supplements or returns?
A:
5.5.6.
Analysis
5.5.6.1.
Questions:
g depreciation?
A:
A:
Q:
A:
Comments:
A:
Comments:
Q:
A:

[ ]Yes
[ ]No
Comments:
406
5.5.6.2.
Questions:
planning process?
A:
Q:
A:
5.5.6.3.
Depreciation Simulation/Forecast [Investment Project]
Questions:
A:
[ ]Yes
[ ]No
Comments:
A:
Comments:
Q:
A:
Comments:
A:
Comments:
A:
Comments:
5.5.6.4.
Program Analysis
Questions:
407
Q:
A:
Q:
A:
5.5.7.
Period-End Closing and Settlement
5.5.7.1.
Project Structuring
Questions:
Q: 1) Do you plan resources such as personnel or machines on your tasks? (If yes,
consider using network activities because WBS elements do not support the assignment of
people or machines).)
A:
Q: 2) Are several people responsible for maintaining project activity information.(If so,
consider using one or more networks per WBS element to handle network locking.)
A:
Q: 3) Do you need to allow for other responsible people or departments to do the detailed
planning for a task? (If yes, consider using subnetworks to be able to control authorization.)
A:
Q: 4) Do you plan for dependencies between activities? (If yes, consider using network
activities with relationships (since activity elements do not support dependencies.)
A:
Q: 5) Is your project time limited? (If yes, consider using activity constraints to control this
during date planning.)
A:
Q: 6) Do you do rough cut planning and break the tasks down into greater detail later? (If
yes, consider using activity elements
.)
A:
Q: 7) Do you assign more than one department or work center to work on a task? (If yes,
consider using activity elements.)
A:
408
Q: 8) Do you use important milestones to monitor project progress? (If yes, consider using
progress analysis based on the milestone technique in conjunction with milestone trend
analysis.)
A:
Q: 9) Do your milestones creation and release of other network activities or do they start
workflow tasks? (If yes, consider using network milestones because WBS milestones do not
contain these functions.)
A:
Q: 10) Do you want to trigger billing based on project progress? (If yes, consider using
milestones to control the release of billing blocks.)
A:
Q: 11) Do you need to model your project before making it operational? (If yes, consider
using project simulation.)
A:
Q: 12) Do you evaluate projects based on best case, worst case, and most likely? (If yes,
consider using project simulation.)
A:
Q: 13) Do you need to evaluate the impact of the project on resource capacity loads? (If
yes, consider using project simulation.)
A:
Q: 14) Do you need a baseline for the project costs, schedule, or other structural elements?
(If yes, consider using project snapshot versions or simulation versions to do baselining.)
A:
Q: 15) Are some of your projects simply variants of a configurable standard project? (If yes,
consider using variant configuration to structure your projects.)
A:
Q: 16) Do you have firmly defined rules or task used to create a project? (If yes, consider
using variant configuration. (If yes, consider using variant configuration. If not, might using
variant configuration be too complex.)
A:
Q: 17) Are parts of the projects similar? (If yes, consider referencing existing WBS subtrees
or templates when creating new subprojects.)
409
A:
Q: 18) How long do your projects and activities last? (Consider the effects on the planning
period for the project and project planning board profile.)
A:
Q: 19) Do your projects go through different phases that you must controls? (If yes,
consider using user statuses to control each phase.)
A:
Q: 20) Do you want to include documentation throughout the project structure? (If yes,
consider using DMS or PS texts.)
A:
Q:
21) Do you allocate overhead to your projects?
A:
Q: 22) Do you calculate project-specific overhead? (If yes, you can stipulate an overhead
structure for each project type.)
A:
Q: 23) Do you calculate overhead on materials/labor? (Consider the implications this has for
determining cost objects and overhead cost rates.)
A:
Q: 24) Do you calculate percentage overhead? (Overhead can be specified as values or
percentages.)
A:
Q:
25) Is the basis for planned overhead the same as for actual overhead?
A:
Q:
A:
Q:
A:
Q:
410
A:
Q:
29) Who is responsible for overhead costs?
A:
Q: 30) How do you compare target and actual overhead? (Requirements in reporting affect
the type of overhead settlement.)
A:
Q: 31) For how many project structures do you calculate overhead rates? (Consider the
performance implications.)
A:
5.5.7.2.
WBS Cost Planning
Questions:
Q: 1) How do you plan costs? (Consider whether you plan by cost element, WBS, overall,
annually, by period, and so on.)
A:
Q:
2) It is possible to plan costs at different levels of detail. How do you plan costs?:
A:
Comments:
Q: 3) Do you do top-down or bottom-up cost planning? (Top down: Consider using the WBS
only for cost planning. Bottom up: Consider using network activities only for cost planning.)
A:
Comments:
Q: 4) Do you have different levels of detail in your plans based on the phase of the project?
(If yes, ensure that you use either WBS cost planning OR network cost planning.)
A:
Comments:
Q: 5) Do you keep monthly versions of your cost plans? (If yes, consider using project
snapshot versions to allow for comparative reporting.)
A:
Comments:
411
Q: 6) Do you keep different versions or snapshots of your plans? (If yes, consider using
different CO versions for tracking the different plan versions.)
A:
Comments:
Q: 7) Do you plan for detailed use of material and resources? (If yes, consider using
network activities for cost planning.)
A:
Comments:
Q: 8) Do you estimate a project based on standard estimates and do you need to separate
cost planning from time scheduling? (If yes, consider using base object costing in conjunction
with CO versions.)
A:
Comments:
Q: 9) Do you track changes to plans? (If yes, consider configuring change documents for
your plan line items.)
A:
Comments:
Q: 10) Do you need to do detailed analysis of the plan (plan line items)? (If yes, consider
using plan line item reporting in the information system.)
A:
Comments:
5.5.7.3.
Project Progress Analysis
Questions:
Q: 1) PS has many earned value techniques included in the standard system such as,
milestone based, time proportionality, and estimates. Do you use earned value techniques?
A:
Q:
2) How is this percentage of completion then used by project management?
A:
Q: 3) What methose are used to determine percentage of completion (POC) and how is it
calculated in each case?
A:
412
Q:
4) Do your project managers perform progress analysis on projects?
A:
Q: 5) What are the methods you use to determine percentage of completion (POC) and how
is it calculated in each case?
A:
Q:
6) How is this percentage of completion then used by project management?
A:
Q: 7) It is possible to use the POC as the basis for revenue recognition. Does it have a
financial impact on work in progress (WIP)? If so, describe in detail of the procedure involved.
A:
Q:
8) Which reports are used today to analyze project results? Please provide examples.
A:
Q:
9) Which variances do you monitor to keep a check on project progress?
A:
Q:
10) Who is responsible for project progress?
A:
Q:
11) Do you calculate quantity-based earned value?
A:
Q:
12) Do you evaluate the earned value (EV) at particular levels of the project or overall?
A:
Q:
13) What version is the basis of the planned costs for EV?
A:
Q: 14) Do different persons required different views of the earned value report? (If yes,
consider creating a profile for each view and assign this to each parameter ID.)
A:
Q:
15) Which dates are used as the basis for earned value?
413
A:
5.5.7.4.
Overhead Calculation [Capital Investment Project]
Questions:
Q:
A:
A:
variances?
A:
A:
Q:
A:
Q:
A:
costs/expenses?
A:
[ ]Yes
[ ]No
Comments:
5.5.7.5.
Account Assignment for Settlement [Investment Project]
Questions:
Q:
1) How often would you like to create a balance sheet?
A:
Comments:
Q:
2) To which receivers do you settle during the fiscal year?
414
A:
Comments:
Q: 3) Describe the flow of information for individual investment measures: - In which
functional area should the settlement of the investment measure to completed assets take
place?
A:
Comments:
Q:
4) Enter which costs are capitalized and which are not.
A:
Comments:
Q: 5) Do you want to display values by line item, as totals, or by cost element groups for
fixed assets (that is, by origin). What type of settlement is best for your enterprise (based on
the information you will need later)?
A:
Comments:
Q:
6) To which receivers do you settle during final settlement?
A:
Comments:
Q: 7) Do you want to differentiate between costs that require capitalization and costs that
are not capitalized for individual depreciation areas in your asset under construction?
A:
[ ]Yes
[ ]No
Comments:
Q:
8) Do you settle your investment measures?
A:
Comments:
Q:
9) Do you settle using percentages, equivalence numbers or by amounts?
A:
Comments:
Q: 10) If you create interim balance sheets, do you show the overall costs for assets under
construction?
415
A:
Comments:
Q:
11) How do you find out to which final asset your investment measure is to be settled?
A:
Comments:
Q:
12) How do you handle settlement at the moment?
A:
Comments:
5.5.7.6.
Interest Calculation [Capital Investment Measure]
Questions:
Q: 1) Does your country require interest to be calculated on the capital invested in an asset
under construction?
A:
Q:
2) Do you incur interest charges for projects on revenue, costs, or payments?
A:
Q:
3) What revenue and/or expense accounts do you use to determine interest?
A:
Q:
4) How do you calculate this interest?
A:
Q:
5) How do you calculate interest for projects?
A:
Q:
A:
6) Do you settle interest?

[ ]Yes
[ ]No
Comments:
5.6.
Direct Capitalization
5.6.1.
Blanket Order
5.6.1.1.
Order Budgeting [Investment - Direct Capitalization]

416
Questions:
Q: 1) Do you have an approved funding or buildup of reserves process for orders in your
enterprise?
A:
Q:
A:
2) Will you use an order plan as a basis for the budget?

[ ]Yes
[ ]No
Comments:
Q:
A:

[ ]Yes
[ ]No
Comments:
Q:
4) How are budget changes made and monitored?
A:
Comments:
Q:
5) Do you have specific controls for over-expenditures?
A:
Comments:
Q:
6) Are portions of the budget not released until after a period of time?
A:
Comments:
Q:
7) How is this release process carried out and managed?
A:
Comments:
Q:
8) Will you set exact budget values for each year?
A:
Comments:
Q:
417
A:
Comments:
Q: 10) Are your goods receipts valuated or unvaluated (that is, is the commitment related to
the time of goods receipt or invoice receipt)?
A:
Comments:
5.6.2.
Procurement and capitalization
5.6.2.1.
Creation of Master Record for Tangible Assets
Questions:
Q: 1) Who is responsible for the initial creation of an asset maser record? Who provides
which information?
A:
Q: 2) How does information flow back and forth between the person responsible for the
capital investment project and the accountant in Asset Accounting, with respect to the
creation of a master record for an asset under construction?
A:
Q: 3) Which organizational units and/or which functional areas have authorization for
creating or displaying asset master records?
A:
5.6.2.2.
Questions:
Q:
A:
Q:
A:
Q:
A:
Comments:
A:
418
Comments:
requirements)?
A:
Comments:
Q:
A:
Comments:
Q:
A:
Comments:
A:
Comments:
Q:
A:
Comments:
A:
Comments:
A:
Comments:
different steps.
419
A:
Comments:
5.6.3.
Analysis
5.6.3.1.
Questions:
g depreciation?
A:
A:
Q:
A:
Comments:
A:
Comments:
Q:
A:

[ ]Yes
[ ]No
Comments:
5.6.3.2.
Order Analysis [Direct Investment Capitalization]
Questions:
Q: 1) Which critical factors for order analysis are necessary (e.g. plan/budget vs. actual
analysis, order group analysis, detail line item analysis)?
A:
5.6.3.3.
Program Analysis
Questions:
Q:
A:
420
Q:
A:
5.6.3.4.
Questions:
planning process?
A:
Q:
A:
421

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AcceleratedSAP - Business Blueprint

ASAP Business Blueprint

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AcceleratedSAP - Business Blueprint

AcceleratedSAP - Business Blueprint

3.3.1. Loan Products.............................................................................................................. 48

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5.1.6. Sets (Namespace)........................................................................................................ 60

AcceleratedSAP - Business Blueprint

1.4.2.1. Customer Document Parking.....................................................................................76

AcceleratedSAP - Business Blueprint

1.7.1.5. Lowest value: Products.............................................................................................91

AcceleratedSAP - Business Blueprint

1.9.2.3. Editing Commitment Item Group...............................................................................110

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2.2. Subscription Rights [TR-SE]............................................................................................131

AcceleratedSAP - Business Blueprint

2.4.5.1. Period-end closing..................................................................................................... 144

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2.7.3.4. Reversal.................................................................................................................... 158

AcceleratedSAP - Business Blueprint

2.11.3.1. Process Outgoing Confirmations.............................................................................168

AcceleratedSAP - Business Blueprint

2.16.1.4. Loan Approval.......................................................................................................... 179

AcceleratedSAP - Business Blueprint

2.17.5.7. Balance Sheet Transfer........................................................................................... 197

AcceleratedSAP - Business Blueprint

2.19.5.5. Process Returned Debit Memos [Standard]............................................................214

AcceleratedSAP - Business Blueprint

2.21.1.5. Release................................................................................................................... 230

AcceleratedSAP - Business Blueprint

2.23.2.1. Compare Payment Advices.....................................................................................248

AcceleratedSAP - Business Blueprint

3.1.2.10. Transfer of Depreciation/Interest (Activity-Independent)..........................................257

AcceleratedSAP - Business Blueprint

3.2.2.1. Simultaneous Costing................................................................................................276

AcceleratedSAP - Business Blueprint

3.3.2.23. Data Collection for Product Drilldown......................................................................295

AcceleratedSAP - Business Blueprint

4.1.3.28. Plan Cost Distribution.............................................................................................. 311

AcceleratedSAP - Business Blueprint

4.2.5.4. Change Revaluation Factor.......................................................................................327

AcceleratedSAP - Business Blueprint

4.4.3.6. Fixed Characteristics.................................................................................................346

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5.1.5.2. Index Series............................................................................................................... 361

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5.4.1.3. Variant Processing..................................................................................................... 383

AcceleratedSAP - Business Blueprint

5.5.7.5. Account Assignment for Settlement [Investment Project]..........................................413

AcceleratedSAP - Business Blueprint

2) Do you have foreign companies?

3) Which companies are going to work with which chart of account?

4) In which currencies are the transactions posted in the companies?

5) Are all companies managed in FI company codes, and is FI integration used?

AcceleratedSAP - Business Blueprint

Credit Control Area

2) What is the default credit limit for your customers?