目錄

1SAPR/3系統(tǒng)中的財(cái)會(huì)子系統(tǒng)............................................................................9

1.1.1企業(yè)結(jié)構(gòu)的變化........................................................................9

1.1.2管理手段..............................................................................9

1.1.3決策的基礎(chǔ)............................................................................9

1.1.4國(guó)際性的應(yīng)用系統(tǒng).....................................................................9

1.1.5主要功能模塊..........................................................................9

2管理會(huì)計(jì)中的組織結(jié)構(gòu)..................................................................................10

2.1財(cái)務(wù)會(huì)計(jì)中的組織單位..............................................................................10

2.1.1會(huì)計(jì)科目表...........................................................................10

2.1.2公司代碼.............................................................................10

2.1.3業(yè)務(wù)部門.............................................................................10

2.1.4功能范圍.............................................................................10

2.2管理會(huì)計(jì)核算中的組織單位與對(duì)象....................................................................11

2.2.1本錢控制范圍.........................................................................11

2.2.2本錢要素.............................................................................11

2.2.3收入要素.............................................................................11

2.2.4利潤(rùn)中心.............................................................................11

2.2.5投資中心.............................................................................11

2.2.G本錢中心.............................................................................12

2.2.7作業(yè)類型.............................................................................12

2.2.8定單..................................................................................12

2.2.9生產(chǎn)工程.............................................................................12

2.2.10本錢對(duì)象............................................................................13

2.2.11業(yè)務(wù)流程...........................................................................13

2.2.12經(jīng)營(yíng)領(lǐng)域............................................................................13

2.2.13獲利能力段.........................................................................13

2.2.14對(duì)象分類............................................................................13

3一般費(fèi)用管理.........................................................................................14

3.1一般費(fèi)用管理.....................................................................................14

3.2本錢和收入要素會(huì)計(jì)...............................................................................14

3.3本錢中心會(huì)計(jì)....................................................................................14

3.4內(nèi)部作業(yè)分配....................................................................................14

3.5一般費(fèi)用定單和工程................................................................................14

3.6基于作業(yè)的本錢核算...............................................................................15

3.7管理會(huì)計(jì)方法....................................................................................15

3.7.1業(yè)務(wù)導(dǎo)航器...........................................................................15

4本錢要素會(huì)計(jì).........................................................................................17

4.1本錢要索方案.....................................................................................17

4.1.1初級(jí)本錢要素..........................................................................17

4.1.2次級(jí)本錢要素........................................................................17

4.1.3主數(shù)據(jù)................................................................................17

4.2本錢要素的分類...................................................................................18

4.3本錢要素組.......................................................................................18

4.4為總分類帳和明細(xì)分類帳會(huì)計(jì)中的數(shù)據(jù)記帳............................................................18

4.4.1實(shí)時(shí)處理............................................................................18

4.5檢查和特性偏差...................................................................................18

4.5.1參考檢驗(yàn)..............................................................................18

4.5.2有效性檢驗(yàn)...........................................................................19

4.5.3系統(tǒng)數(shù)據(jù)來源.........................................................................19

4.5.4輔助科目指定.........................................................................19

4.6估算本錢計(jì)算.....................................................................................19

4.6.1本錢要素的百分比方法...............................................................20

4.6.2方案=實(shí)際的步藤...................................................................20

4.6.3目標(biāo):實(shí)際的步驟.....................................................................20

4.6.4估算本錢計(jì)算的對(duì)象................................................................20

5.1本錢中心........................................................................................22

5.1.1創(chuàng)立本錢中心.........................................................................22

5.1.2主記錄...............................................................................22

5.1.3實(shí)施.................................................................................22

5.1.4本錢中心組...........................................................................22

5.2實(shí)際本錢的記錄和分配..............................................................................23

5.2.1實(shí)時(shí)業(yè)務(wù)處理........................................................................23

5.2.2源于SAP系統(tǒng)的實(shí)際數(shù)據(jù)............................................................23

5.2.3源于外部系統(tǒng)的實(shí)際數(shù)據(jù).............................................................24

5.2.4定期轉(zhuǎn)帳和本錢分配.................................................................24

5.2.5分配規(guī)則..............................................................................25

5.2.6子組中的本錢分配.....................................................................25

5.2.7相互影響的分配.......................................................................25

5.3分?jǐn)?.............................................................................................25

5.3.1分?jǐn)傄?guī)則.............................................................................25

5.4一般費(fèi)用計(jì)算.....................................................................................26

5.4.1一般費(fèi)用百分比.......................................................................26

5.5期終任務(wù).........................................................................................26

5.5.1順序.................................................................................26

5.5.2重復(fù)運(yùn)行..............................................................................26

5.5.3傳送至獲利能力分析..................................................................26

5.6本錢中心方案.....................................................................................26

27

27

5.7本錢中心方案的組合................................................................................27

5.7.1企業(yè)方案..............................................................................27

5.7.2銷售方案..............................................................................27

5.7.3生產(chǎn)方案..............................................................................27

5.7.4銷售和利潤(rùn)方案.......................................................................28

5.7.5財(cái)務(wù)預(yù)算..............................................................................28

5.8方案方法和方案工具................................................................................28

5.8.1方案概況..............................................................................28

5.8.2方案期間..............................................................................29

5.8.3方案版本..............................................................................29

5.8.4格式.................................................................................29

5.8.5參數(shù)文件..............................................................................29

5.8.6方案鎖定.............................................................................30

5.9復(fù)制功能..........................................................................................30

5.9.1重新評(píng)估..............................................................................30

5.9.2從其他系統(tǒng)傳送.....................................................................30

5.9.3方案更正..............................................................................30

5.9.4方案集成..............................................................................31

5.10方案程序.........................................................................................31

5.10.1統(tǒng)計(jì)指標(biāo).............................................................................31

5.10.2作業(yè)方案.............................................................................31

5.10.3人工初級(jí)本錢方案..................................................................32

5.10.4消耗................................................................................32

5.11作業(yè)無關(guān)的初級(jí)本錢方案...........................................................................32

5.12作業(yè)相關(guān)的初級(jí)本錢方案...........................................................................32

5.13次級(jí)本錢方案....................................................................................32

5.13.1方案分配.............................................................................32

5.13.2作業(yè)價(jià)格計(jì)算.......................................................................32

5.13.3方案砰估...........................................................................32

5.13.4詳細(xì)方案.............................................................................32

5.13.5預(yù)算................................................................................33

61量

34

82

34

6.5實(shí)際價(jià)格評(píng)估.....................................................................................34

6.6基于作業(yè)的本錢核算................................................................................34

6.7作業(yè)類型.........................................................................................35

6.8數(shù)量結(jié)構(gòu).........................................................................................35

6.8.1方案作業(yè)............................................................................35

6.8.2與生產(chǎn)方窠的集成....................................................................35

6.8.3直接作業(yè)分配.........................................................................35

6.8.4間接作業(yè)分配.........................................................................36

6.8.5不可計(jì)量作業(yè)的分配...................................................................36

6.8.6作業(yè)余額..............................................................................36

6.9目標(biāo)本錢..........................................................................................36

6.10作業(yè)相關(guān)的本錢分配...............................................................................37

6.10.1實(shí)際本錢劃分........................................................................37

6.10.2方案本錢劃分........................................................................37

6.11作業(yè)價(jià)格核算....................................................................................37

6.11.1遞歸................................................................................37

6.11.2作業(yè)價(jià)格.............................................................................37

6.11.3本錢構(gòu)成劃分.......................................................................38

6.12固定本錢的預(yù)分配.................................................................................38

6.13定期差異會(huì)計(jì)核算.................................................................................38

6.13.1差異的重要性........................................................................38

6.13.2目的.................................................................................38

6.13.3實(shí)施.................................................................................39

6.14差異的核算.......................................................................................39

6.14.1概況................................................................................39

6.14.2輸入方差異..........................................................................39

6.14.3輸出方差異..........................................................................40

6.15差異分析.........................................................................................40

6.16實(shí)際價(jià)格評(píng)估....................................................................................40

6.17前景.............................................................................................40

6.17.1預(yù)期差異.............................................................................40

7內(nèi)部定單41

7.1經(jīng)營(yíng)性定單的基礎(chǔ).................................................................................41

7.1.1經(jīng)營(yíng)性定單的分類.....................................................................41

7.1.2定單和工程的特征.....................................................................42

7.1.3定單的有效期.........................................................................43

7.1.4定單的分類............................................................................43

7.1.5銷售定單..............................................................................44

7.1.6生產(chǎn)定單..............................................................................44

7.1.7一般費(fèi)用定單.........................................................................44

7.1.8資產(chǎn)投資定單.........................................................................45

7.1.9統(tǒng)計(jì)定單..............................................................................45

7.2定單方案..........................................................................................45

7.2.1方案細(xì)節(jié)層次.........................................................................45

7.2.2版本.................................................................................46

7.2.3方案行工程...........................................................................46

7.2.4方案集成.............................................................................46

7.3未清工程管理.....................................................................................46

7.3.2采購(gòu)業(yè)務(wù)的未清工程..................................................................47

7.4定單的實(shí)際本錢...................................................................................48

7.4.1會(huì)計(jì)業(yè)務(wù).............................................................................48

7.4.2分配..................................................................................48

7.4,3間接內(nèi)部本錢分配.....................................................................48

7.5定單的結(jié)算.......................................................................................49

7.5.1可能目標(biāo)科目設(shè)置....................................................................49

7.5.2結(jié)算規(guī)則............................................................................50

7.5.3結(jié)算定單............................................................................50

8信息系統(tǒng)..............................................................................................50

8.1PC連接...........................................................................................51

8.2報(bào)表與報(bào)表接口..................................................................................51

8.3閾值.............................................................................................51

8.4格式.............................................................................................51

8.5報(bào)表清單.........................................................................................51

8.6報(bào)表樹...........................................................................................51

8.7R/3系統(tǒng)提供的標(biāo)準(zhǔn)報(bào)表............................................................................51

8.7.1主數(shù)據(jù)索引............................................................................51

8.7.2本錢中心和部門分析...................................................................51

8.7.3時(shí)間序列分析.........................................................................52

8.7.4內(nèi)部定單報(bào)表.........................................................................52

8.7.5運(yùn)用報(bào)表編寫器定義報(bào)表...............................................................53

9對(duì)集團(tuán)公司的設(shè)置......................................................................................54

9.1跨公司代碼本錢控制................................................................................54

9.1.1會(huì)計(jì)年度變式.........................................................................54

9.1.2會(huì)計(jì)科目表...........................................................................54

9.2跨本錢控制范圍的報(bào)表..............................................................................54

9.3貨幣.............................................................................................54

9.3.1本錢控制范圍貨幣.....................................................................54

9.3.2對(duì)象貨幣..............................................................................55

9.3.3業(yè)務(wù)貨幣..............................................................................55

9.3.4附加貨幣..............................................................................55

9.4分配的本錢控制...................................................................................55

9.4.1分配方案.............................................................................55

9.4.2本錢控制分配........................................................................55

9.4.3R/2和R/3系統(tǒng)間聯(lián)接................................................................56

10生產(chǎn)本錢管理會(huì)計(jì).....................................................................................57

10.I定義............................................................................................57

10.2生產(chǎn)本錢管理會(huì)計(jì)的任務(wù)...........................................................................57

10.3生產(chǎn)本錢核算....................................................................................57

10.4本錢對(duì)象控制....................................................................................57

10.5生產(chǎn)本錢管理會(huì)計(jì)的應(yīng)用...........................................................................58

10.5.1企業(yè)的類型..........................................................................58

10.5.2本錢會(huì)計(jì)核算程序...................................................................58

10.6集成............................................................................................58

10.6.1根本數(shù)據(jù)............................................................................58

10.6.2業(yè)務(wù)方案............................................................................59

1D.6.3平行貨幣.............................................................................59

10.6.4.......................................................................................................................................................................................59

11生產(chǎn)本錢方案........................................................................................60

11.I生產(chǎn)本錢核算....................................................................................60

11.1.1數(shù)量結(jié)構(gòu).............................................................................60

11.1.2評(píng)估................................................................................60

11.1.3本錢核算運(yùn)行........................................................................60

11.1.4轉(zhuǎn)移策略..........................................................................60

11.2本錢核算變式....................................................................................60

11.2.1標(biāo)準(zhǔn)本錢估計(jì).....................................................................61

11.2.2目標(biāo)本錢核算......................................................................61

11.2.3當(dāng)期本錢核算.......................................................................61

11.2.4存貨本錢核算......................................................................61

11.3本錢核算成果....................................................................................61

11.3.1工程化............................................................................61

11.3.2本錢要素工程化......................................................................62

11.3.3本錢構(gòu)成分割......................................................................62

11.4單位本錢核算....................................................................................62

11.4.1模擬................................................................................62

11.4.2EXCEL接口.........................................................................62

12本錢對(duì)象控制和存貨評(píng)估63

12.1本錢對(duì)象控制....................................................................................63

12.2本錢預(yù)核算......................................................................................63

12.2.1方案本錢............................................................................63

12.3同步本錢核算....................................................................................63

12.3.1實(shí)際本錢.............................................................................63

12.3.2目標(biāo)本錢.............................................................................63

12.4期末結(jié)算.........................................................................................63

12.4.1訂單相關(guān)的生產(chǎn)、重復(fù)及流程生產(chǎn)....................................................63

12.4.2.........................................................................................................................................................................................64

12.4.3銷售訂單相關(guān)的生產(chǎn)..................................................................64

12.5間接附加費(fèi)......................................................................................64

12.5.1本錢核算單..........................................................................64

12.5.2分配.................................................................................64

12.6在制品...........................................................................................65

12.6.1在制品實(shí)際本錢......................................................................65

12.6.2在制品的目標(biāo)本錢...................................................................65

12.7生產(chǎn)差額.........................................................................................65

12.7.1廢品................................................................................65

12.7.2目標(biāo)本錢.............................................................................65

12.7.3目標(biāo)本錢方案........................................................................65

12.7.4差異種類............................................................................65

12.8結(jié)算.............................................................................................66

12.8.1差額.................................................................................66

12.8.2獲利能力分析........................................................................66

12.9本錢對(duì)象等級(jí)....................................................................................66

12.9.1實(shí)際本錢輸入.......................................................................67

12.9.2責(zé)任本錢核算.......................................................................67

12.9.3產(chǎn)品相關(guān)的本錢核算..................................................................67

12.10存貨評(píng)估.......................................................................................67

12.10.1價(jià)格控制...........................................................................67

12.10.2物料分類帳.......................................................................67

12.10.3原材料和供給......................................................................68

12.10.4半成品和成品......................................................................68

12.10.5資產(chǎn)負(fù)債表評(píng)估....................................................................68

13流程生產(chǎn)中的本錢對(duì)象控制.............................................................................69

13.I流程生產(chǎn)...............................................