Professional Documents
Culture Documents
Thomas Kaiser
Director Regional Solution Center, SAP
Contents
Questions / Discussion
Views of an Enterprise
America
Europe D
Asia
Business Line 1
E
USA
MEX
Corporate Group
Business Line 2
BRA
Legal (mandatory) view of an independent balancing entity Corporate view of the entire enterprise as a whole
Legal View
optimization of tax payments fullfillment of legal requirements
Corporate View
controlling for the corporate group as a whole (act as a unit) profitability reporting based on corporate group costing elimination of intercompany profit from stock
Profit-Center View
evaluation of profitability of business units controlling and coordination of areas of responsibility
Group View
Legal View
Profit Center 1
Profit Center 2
Overhead costs
V A L U E F L O W
Profit Center 1
Profit Center 2
or
or COPA
FI
L G P
COOM
Direct costs
L G P
COPC
Stock L G P
Material Ledger
CO
Controlling Area
PCA
Profit Center
FI
Company Code
Transfer price from the group viewpoint Transfer price from the profit center viewpoint Transfer price from the legal viewpoint
SAP AG 2001, Title of Presentation, Speaker Name 7
= = =
Distribution Center
Sales Order
Production Order
Production Order
Company Code 1
PrCtr1
PrCtr2 L G P L G P 70 70 70 80 80 85 L G P 80 80 85 CCtr 10
Company Code 2
PrCtr3 100 120 L 120 G 100 P 140 L 120 G 100 P 140 CCtr 20
Company Code 3
PrCtr4
75
220 240
L G P
Profit center 1
Profit center 2
PCA
Material
Production Order
Plant Material
PrCtr
Transfer Price
0001 PROD1 X200 1200 DEM 0001 PROD2 X300 1500 DEM - - Prod.grp PrCtr Rec.PrCtr TP Markup Plant
0001 A X100 0002 B X100 - - Product Group Plant 0001 C --X200 X300 5% 6.25% TP Markup 5.5%
Profit Center 1
PCA
Internal Revenue: - 75
Cost of Sales Stock + 70 - 70
Profit Center 2
Material Consumption + 75
Material
Production Order
Raw Material
PrCtr2 / PrCtr1
Consumption Material 75
70
Production Order
P Consumption Material 75
L 70
Company Code 1
PrCtr1
PrCtr2 L 75 P L P 70 70 75 70