stuzuodwo> reuonsuny asoxp uooanoq woneN>u0 994 10) paou ax soveupmp pga sBupsod ayp Sunp awn ours ayp we poxepdn ‘mou att 1g pur YerOD PaseqruNOD>y "y200D¥ aqqer Jo ured Mou axe Ya-OD Woy. puuo2as 1ueasaao da9y 0) “29U8uES YNVHB/S “1a gn payouo2o4 29 qs snr 1¥a-09 asnevaq ¥a-0D paseq-Buns0> Ul atop seat ey Jo aysed-fde> w aust ie saonury m3 "353909 JO "Vd-09 paseq sod uo Sisnoyszid 23998 ays v4-09 Paseqaumosze uy a1GeTTex® ax suonDuny JeUONIPpE “VNVEEIS aVS ©} “yd-09 paseq-aunosse on 31qes3yo1d \¥e-09 poseq Sunso> Supsn spews yew sed yeuonauny 210m 210 “AfeUORIPPY 3 40} pateanDe YJ-OD poseg-auno22° Yi foon UU F so} Sm wonepuatuuerss says sed 248 gum sosodind fa seauteng yonas Samp Ai 9sne30q aaanpe 0 prey 5} UO jted ur una 2q or won Jo oq 19995 Had? 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"Var09 Paseqauno2e 5 (va-0D) seme SqMng jo urs “up aan x9 ei Sura WAVY aS na uous 9p w peu ais sishreuy Ayjqeiyorg oe sued Sapna pur Sup4iom jo fem wowLs0> & apt 8 Aq passaaoe 2g ue> sanyanize Sumuueyd Kuedinos axa jrBarur pu sonssy ‘one ouose% awos saeuyuays wonesBa Pp ano A AVS 14 dqooanp wep zaseut pur rep sjeme 55200 & nok sjgeuo notmjos sips erodes tc pa Su0qy “sojspom OD pur 12 24 uNpm senmgede> Buquue|d 259 0) aanieUssie Ue Soj0 SAL “=>UeULE YRVES/S 10f 48 AVS Poe 5} IY ‘22utuld VRVHY/S dVS Ut 1d92u0> pows82nut aa ® 09 Suincus st wonacry Saye atti 219 “uon22s=p woneiBo1y} uouo> ym Buoyy “Buquueld roddns o1 pasn snpeud tp jo suo s (oa avs) wonepjosuo pue Sue sal gossouisng ave ‘warsAs a apisino auop fiensn sem sip ‘sounonns ep aansodsax pue seare ‘ion one 21am sy susuodutos jeuopouny anndodso1 a jo 1 41d dVS 01 papeoydn sem rep asn-oi-fpeat pur ‘waists <249 aS 28 7 apisno Sure pasoyrad sem ss92044 Sued a sed tp 4] soURUL YNVHP/S 30) Dag dvs SEE3 [SAP SAKANA Finance the addition of CO-PA fields to table acoOCK, now i's possible to deri m during any P&L. posting using the COPA derivation lows you to derive certain characteristics nr waiting for period-end closing Cost of Goods Sold Postings timing difference between COGS postings to Fl and costing-based CO- 's done atthe momenta finished good is issued from the stock, ing to costing-based CO-PA is done atthe moment of bi ‘O-PA\s derived from the VPRS condition (representing the COGS billing document or from a standard cost estimation using a CO-PA valuation In ‘ond case, you can split COGS based on standard cost estimate cost compo 'nd put them into different value felds. nF, COGS is derived on the other side from the material valuation view of the sold good. The main disadvantages ofthis timing diference are the following recon problems: What ifthe good is issued from stock, but the invoice isn't issued yet? * What ifthe VPRS condition isn't correctly maintained in the SD pricing? * What if the return of sold goods is performed in a diferent period? All costing-based CO-PA business and technical issues pile up until the end of the ‘month, and then the resus could hardly be reconciled. This resulted in compa nies writing big manuals on how to track and handle different types of differ, ences and introducing complex business controls, Since SAP ERP 6.0, EHP 4, the system could post values to costing based CO-PA at the moment of goods issue. Not a lot of companies use this function because of the following restrictions: » There is no possibilty to spit COGS down to cost components I characteristics available during goods issue are compared to billings refore, the profitability segment for COGS isn't posted tothe same level =g In SAP S/AHANA Finance, SAP introduced a new function for account-based CO- PA. whichis intended to solve the frst problem in the preceding lis. Now its ey Fun le to spit COGS based on the cost components of the standard cost esti te and post this spit ro different G/. accounts. Posting is done atthe moment. ‘1 goods issue, so values are always reconciled between F! and CO-PA. "his is simllar to CO-PA valuation based on the standard cost estimate in costing. based CO-PA. The difference here is that values are posted to accounts (as there sre no value flelds in account-based CO-PA) "he following restrictions remain, however, compared to costing-based CO-PA: * Only one cost component structure assignment is possible; otherwise, double postings would result. » There's no possibilty to perform revaluation of cost components based on the ‘actual price from the MIL. Posting is done to one COGS account in tls case. SAP Promises to deliver ths function later. Because posting is performed at the moment of goods issue in account-based CO- PA, ies not posted wit the same analytical detals as a document from billing because CO-PA characteristics are derived from the sales order, 'm addition, when you avold differences between COGS values in Ft and CO-PA, ‘you receive differences between the billed quantity (revenue) and sold quantity (COGS) atthe same time. In costing-based CO-PA, these were the seme figures by definition. In account-based CO-PA, these can be different because they come from different sources, Valuation ‘The valuation function is, to some exten, utilized by most of the companies using costing-based CO-PA. In simple cases, this function according to cost components of standard or actual cost estimates. We touched ‘upon this function in the previous section and showed that in SAP S/4HANA Finance, this function is realized for account-based CO-PA ‘A more complex valuation solution in costing based CO-PA can be realized using the conditions and costing sheets. This functionality allows you to build depen. 2 OF OsIE 11 295) ¥a-09 poseq uns09 uy uoRUNy aus ayn 20} posn st I guns sj Surznossn “Ya-9 paseq-iunos7" 01 nome asouy souoS ane 2oueUEA INeLayI 2tp Uo pasta sino > nok ‘s0ueui4 YNVHE/S aVS oye uomp 2 uoxayip 0 seoueyes posea.runese ou. ren vonnaisia wmod-doy d+ andy err eat ‘uopnaynsp 2p edn as Afaueyap 102 ay Jo auo Sutssaa2e Kpr2xp ueKA yNOUSTP a20uN yduwex> 20 “sanuaaas sno auois 24 swwauiojoaso> ays pn t autquie> worp pu Aouauina 29/Go am ty anyea ayp 99s ‘smu nog ‘(21 aundig 295) sunos2e pue spay anyea patadxo ayn pug,uoMm nok ‘va-09 pastqaunoove 405 gzay uonDesuesL ur ger Say aNIWA 24p 399s NOK ‘aya Va-O9 paseq.iuno>re ut spay anfea ou aie aamn se “ya-oD paseg-Sumnso> ©) pasedwo> ssaqp uousnasuy Suyssovord atp nq *va-09 paseqauMoa7 uw 21ge tree 5 wonnqunsip wnop-do ‘Ajemsy "y4-00 P2seq-tunodze ur poaoe3,UsEaL Uonngunsp umop-don vets Suypurisrapunstun paay-9u0y e uoag sAane sey 2I0K wornnqusia wmoa-doy ae Poqpouooor ya weit v0 ut sSunsod ou aq snus aso sexs supeuiar ida2ui09 Sur4}zopun aya soAomoy “sporpow rus1ayrp Sutsn patesoued 2q 1snut sBunsod uomppe pu ‘s2ays Busan se any Yons ox 5 axa“ Ut sStnsod 204 “sysax porpuosoxaxou 241000 y,n0K pu apt Inq ‘sian032€ 1/9 feuon pe pu Buxznsorsn9 qs xopduonaxou snmbos poo sk '84N0> JO 291s $Supse> yaco9 01 sora seus san ainporoad Su; ud qs axg asne09qyq)s0d S¥SULL-Var09 0 posou aioinuroy AIuo put 14 20/pue aS uw poveox pur pamnsy su fo 'sunsodjeuonrppravesoua8 0 wauaumbay est 339%9j1-Ve-OD uy uonena '2OuPUIE VNVHH/S AVS UL sod 2i0y21049 pur (4 wt pazidap x.uase sSusod ‘Va-09 reuonippe asoop veep 5} waigosd ayy “save fieduioosom pur uaunean courva vnvins avs | €By the introduction of SAP S/4HANA, all these ledgers were integrated inthe Uni- versal Journal that supported three currencies only » Local currency » Global currency > First free currency ‘multinational groups that need to report prof for their individual units normally require up to three different legal, group, and profit center views—to support transfer pricing via the ML. The Universal Journal setup can't support that concept because it only has one cur rency, so related currency type was left and three currency flelds were needed In SAP S/4HANA Finance 1605, this problem has been resolved. Now, next to the local and global currency, the Universal Journal supports eight freely definable ccrrencies pet ledger: > Local currency » Global currency > First free currency through eighth free currency ‘This enables support forthe previously supported currency well as taking away the existing release restrictions for on-p of SAP S/4HANA Finance. from the ML as deployments Furthermore, there are two options avai One isthe approach where every valuat lel single valuation ledger, so that there is a clear seperation of postings and. reportings on a specific valuation (see Figure 3.24, fa Figure 3.24 Cuneney Support /AMAIA France 1503 an SAP S/AHANA Enterprise [Management Paral Singe Vs 26 eusness se | 35 ris that multiple valuations ae stored in a single ledger, the mul iger, as shown in Figure 3.25, edger hi freco sngice325 CorrncySuppot in AP SCHAMA Finance 1503 and SAP SHANA Enterpeise geen ulation) rency and ledger func I be added to the SAP S/4HANA rise Management 1610 rel Business Case you decide to move to SAP S/4HANA Finance, you must ‘that will underpin the business case for SAP S/AHANA. . ee ae gone Pomme Figure 3.26 The Busines Case for SAP SHANA Financestseq 8 se eusnor pes i, 24 Suen sa sojdpund aso yos wo paseg Suysop jena « Bupunosse masse poxtsfeauoy « suommtuny woneyouos9r pur swuouded jena) « vawlfeury 11p04) ays pur wuawaBerey ond [09 aVS $e ypns Buyssopoxd ay pur wy fenu29 « 22305 Apinby, pur wusuaBeuryy Ys! 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In general, more SAP Flori apps willbe delivered to support the various FLjob roles We also expect SAP to provide more enhanced financial planning functionalities 4and to build extensions for SAP BPC for S/AHANA Finance to allow for teal ime consolidation as well as enhance the predictive and simulation capabilites inthe Ft domain sce Table 3.4) 120 TOTS : > SAP Accounting > ‘Additional SAP Fon apps for control- » Completion of SAP Fi ler renewal SAP BPC for S/AHANA Finance > Extensions to SAP BPC for S/MHANA + Embedded forecasts and » SAP Rasta el Finance to support real-time consol prediction entched mobile ox. dation pesence SAP Smart Business Cockpit SAP HANA Cloud Platform Table 34 SAP Road Map for Finance We also expect SAP to offer more functions to support the soft close process, SAP. ‘Treasury and Risk Management (TRM), and the rea of collaborative finance oper ations. An example of the lat one is the innovations delivered via SAP HANA ‘Cloud Platform around the centralization of AR, which will support the following? » Automated credit integration of credit bureau rating information into SAP. Credit Management > Customer fact sheet that provides anywhere access to AR data forthe sales tearm or executives » Customer payments that will improve the collaboration with customers on ‘open item clearing and allow customers to pay bills with bank transfers 37 Summary {In this chapter, we showed clearly that SAP S/4HANA Finance perfectly addresses the pain points identifled in the various IBM CFO surveys over the past years which makes the surveys excellent sources for building the business case for SAP S/AHANA Finance, cy nn