Sap r/3 basic financial concepts and integration-primary data

Source: Internet
Author: User
ERP stands for enterprise resources planning. In an enterprise, there are various resources, such as financial resources, human resources, information resources, supplier resources, and customer resources. How can we reasonably plan these resources, to achieve optimal resource allocation and improve the overall operational ability and efficiency of an enterprise is the goal of enterprise managers. There is a well-known theory in Economics: short edge effect. That is to say, there are different lengths of wood blocks (indicating a variety of resources), to make a barrel, the amount of its water loading capacity is not determined by the longest block, but by the shortest block. Over the past few decades, due to the lag in the development of telecommunication technology, computer technology, and application software, various explorations by large enterprises to improve management efficiency have been difficult to achieve, the important reason is that information cannot be transmitted in a timely manner. All departments in an enterprise are commonly referred to as "Information silos", which means that information (including finance and manpower) cannot be transmitted and processed in a timely manner, this results in a loss of management efficiency and an increase in opportunity costs. As our country's market-oriented reform process continues to accelerate and global economic integration, increasing competition in various industries is an inevitable trend. The intensification of competition puts forward higher requirements on enterprise management, as Shakespeare said, "Whether to survive or die is really a problem ". To improve enterprise management, we must first break through the "bottleneck" of information transmission and handling ". Since 1970s, foreign enterprises have begun their resource planning attempts to break through this bottleneck. By the early 1990s S, great success had been achieved, thanks mainly to the unprecedented development of related technologies such as telecommunications, computers and application software. The implementation of ERP has at least three advantages: 1. Various information can be processed and transmitted instantly. If there are very timely financial data and inventory data, this is very necessary for large enterprises. 2. it can break the management boundaries of enterprise managers without causing any loss of efficiency. The management boundary of every management personnel formed by the traditional division of labor theory will not be economical if it exceeded this boundary, but the implementation of ERP can easily solve the above problems, because the essence of ERP is to process and transmit information in a timely manner. The timely transmission and processing of information can break through the Management boundary. As Liu tie, general manager of sunshine commerce Co., Ltd., said: Real-Time ERP can put the management requirements to the end. it can reduce the internal transaction cost of the enterprise and facilitate the re-engineering of the enterprise's organizational structure. When ERP is implemented, transactions and business processes become transparent, and information is processed and transmitted in a timely manner, the result is a reduction in internal transaction costs, the organization settings will also become simple and efficient, and the original "Pyramid" organizational structure will become a "flat" organizational structure. There is no doubt that the above advantages will allow enterprises that successfully implement ERP to gain great advantages in the fierce market competition. Specifically, this will reduce costs, increase the efficiency of capital utilization, provide accurate data for decision-making, and reduce opportunity costs. There are many management software supporting ERP implementation, such as sap r/3, Oracle, and PeopleSoft. This article focuses on sap r/3 software, which is the most integrated and functional management software. Why sapr/3 is the best software integration and can process and transmit information in a timely manner depends mainly on the settings of the master data. This document describes the financial aspects of sapr/3. The person who contacts sap r/3 software for the first time in the primary data (primary record). When the word "primary data" is displayed, the person must be on the cloud. In sapr/3, the primary data is equivalent to the identification and automatic subsequent processing system of the software. For example, when we see related subjects in the balance sheet, such as long-term investment, our brain will immediately respond as follows: it is an asset-class subject, the balance should be carried forward at the end of the period. During accounting, when the investment has control, joint control or significant impact on the invested unit, the equity method should be used for accounting; otherwise, the cost method should be used for accounting. For example, for sales revenue, we immediately know that this is a profit and loss subject. At the end of the period, we should transfer it to the current year's profit, and then to the unallocated profit. The reason why our brain has such knowledge is that we have been trained in financial knowledge for a long time, so we have such recognition and accounting capabilities. Software systems do not have the same brain as humans, so software developers have developed a suitable system that can recognize and process financial data like the human brain. This is the master data of sapr/3 software. Therefore, before we make various transactions, we must create them in the corresponding primary data (of course, this creation is based on the inherent format in the primary data ), in this way, the system can recognize and automatically process it. Generally, we call this process as "Report to, get a number ". Financial-related primary data includes the master data of the general ledger, the master data of the supplier, the master data of the customer, the master data of the commodity, the master data of the fixed asset, and the master data of the cost and profit center. The following sections describe each other.
(1) The main data of the general ledger is the main data, which plays a role in controlling the entire finance. Different accounting subjects are created in the master ledger and applied to different "fields" (the English word is field, the system will be able to identify and be able to accept the accounting subjects for our current accounting. The following describes several important subjects. 10010101 10030101 10040101 companies Code Khl0 khl0 khlo type balance sheet subject balance sheet account group cash/other types of bank assets other types of assets description cash receivables I domestic trade stock goods unified subject Type X D x outstanding project management x row project display √ X field status group g001 limit 67 g001 number 10050101 20010101 20020101 company code khl0 khl0 khl0 category balance sheet account group fixed asset category liabilities and equity liabilities description fixed assets-buildings-short-term loans payable-domestic trade section subject type a k unsettled project management x row project display x Field status group g007 g001 000067 No. 20060101 20070101 20080101 company code khl0 khl0 khl0 category balance sheet account group liabilities and equity Debt and equity description Purchase and Sale gr/IR consignment gr/IR paid-in capital system subject type x unsettled project management √ x row project display √ field status group g001 g001 g001 number 50010101 50020101 50040101 company code khl0 khl0 khl0 category income statement subject account group profit and loss type description sales revenue-Purchase and Sale sales cost one purchase and sale management cost one electricity charge unified account type X X unsettled project management x row project display √ field status group limit 29 Limit 30 g004 only allow automatic accounting √ several important accounting subjects, the rest of the subjects can be described in the opposite way. In the listed subjects, the subject number is based on the first four digits plus the last four digits specified in "Enterprise Accounting System 1 accounting subject name and number, during creation, you must manually enter (that is, not generated by the system ). There are only two types of subjects: a balance sheet or a profit and loss statement. There are six account components: cash/Bank, fixed assets, other assets, liabilities/equity, profit and loss, and transfer data. Description items can be literally described based on the subjects created on demand, and can be divided into long text and short text descriptions. The subject types of unified accounts are classified into three categories: supplier category (K), customer category (d), fixed asset category (), it is mainly for the amount that has been transferred to the accounts receivable, accounts payable, fixed assets and other modules. Their transactions are not carried out through the general ledger module, but while completing the respective modules, the corresponding amount is included in the general ledger. Unsettled project management is mainly used for accounts to be cleared, such as gr/IR, Bank transitional accounts, and wage liquidation. The outstanding project management is activated, and the project display function of the line must be activated at the same time. However, in the settings of the master data of the general ledger, receivables, payables, and fixed assets cannot activate the outstanding project management and line project display functions. The line project display indicates that when this item is set, the system will use the drilldown function. If we have doubts about a certain amount when viewing a specific account in the general ledger, you can hover your mouse over this amount for two consecutive clicks. The system displays the amount of the ledger, and then click the amount of the ledger for two consecutive clicks. The system displays the amount of a credential. The field status group indicates that if a general ledger account selects different field status groups, different fields need to be entered when the creden are input in the future, such as for other business income accounts, the selected field status group is limit 29. When we enter a entry borrow: cash loan: Other business income, the system will require another profit center field, otherwise, this credential cannot be generated. Another example is that when we enter an entry borrow: Management Expense 1 electricity cost loan: cash, the system will ask us to enter a cost center field. Only automatic accounting is allowed, indicating that the general ledger account must be automatically transferred in by other modules. You do not need to manually enter the creden, for example, one purchase or sale of sales revenue, this general account is automatically generated when the sales and distribution module completes the "issue invoice" function. Therefore, only automatic billing is allowed. After the master data of the general ledger is created, the manually entered general ledger account will be confirmed and recognized by the system. For example, if the traditional entry method is borrow: cash loan: Other business income, the system will change to borrow: 10010101 loan: 50100101 (assuming other business income ). After the system enters the general ledger entry, the relevant amount is automatically transferred to the general ledger and the accounting report is updated.
(2) supplier master data before we trade with a supplier, we should create the supplier in the supplier master data so that the system can identify and process it. This is still "Report to, get a number", but this is to report to the supplier master data and get the number. The following describes how to create a supplier. ,. Supplier No.: unless the location type is manually entered, all other numbers are automatically generated by the system. Supplier type: includes domestic trading suppliers, Import trading suppliers, associated suppliers, one-time suppliers, non-inventory supply review, investment merchants suppliers, and locations. When creating a supplier, you only need to select one of them. Description: Enter the relevant fields for supplier-related information, such as the company name and address. Buyer's number: If a supplier is both a supplier and a customer, the number generated in the customer's master data should be filled in here for automatic accounting. Accounting information: the subject must be set up in the master account. Check dual invoice: this refers to the check of receipt credential and invoice, which is a mandatory field. Tick √. Payment condition: it refers to the payment period. The system has set various types of payment periods. You can select. After selection, the system automatically calculates whether the arrears to the supplier have expired, which is conducive to the planning of capital turnover. Payment Method: such as cash, check, bank transfer, etc. You can also select within the system. In the future, the system will select whether to pay the payment based on the parameters of the automatic payment method. Settlement Customer: This is associated with the buyer's number. to automatically clear accounts, you must tick √ here. After the content of the master data is filled in, the system will automatically generate a supplier number (except the location type is manually input), such as 10100001, this number represents various supplier-related information and subsequent processing functions. In addition, the entry input is also different from the traditional one. For example, the traditional way of entry is: Borrow: business expense 1 electricity loan: payable 1 XX supplier, but the entry method in the system is changed to: Borrow: business fee 1 electricity charge (this will also have a total subject number) Loan: 1010000l (the transaction amount related to the supplier will be automatically transferred from the system to the master account selected to create the primary data of the supplier, at the same time, the general ledger subject is automatically updated at the general ledger level ). In addition, suppliers of different types will generate numbers of different number ranges after creation. For example, if the number range of a Chinese supplier is 8 digits starting with 101, the number range of a foreign supplier is 8 digits starting with 18. Once you are familiar with it, you can see from the supplier's coding scope what type of supplier the supplier belongs.
(3) The customer master data is the same as the supplier master data. When there are new customers and us performing transactions, the customer master data should be created. Customer No.: Except for the "location" customer No., which must be manually entered, the customer No. of other categories is automatically generated by the system. Customer category: there are six categories: Domestic individual customers, domestic wholesale customers, associated customers, leasing customers, locations, and others. Description: describes the general situation of a customer, such as the company name, address, zip code, and contact person. Unified account: Enter the accounts receivable unified account that has been created in the master data of the General Ledger. For example, a domestic individual customer
(11310101), accounts receivable: domestic wholesale customers (11310201. Most retail customers are individual customers. Therefore, you only need to create a one-time customer and then modify the descriptive fields. Term of payment: this refers to the term of payment that the customer pays to the organization. Because retail is the main type, the term of payment is set to immediate payment, however, it may be set for individual customers (for example, the collection period specified in the contract. The system has set various payment periods. Use the settings here to make future Dunning Program The system automatically calculates the aging of accounts receivable and prints a reminder letter Based on the set parameters. Payment Method: You can use cash or check. Dunning procedure: select a Dunning procedure to generate a dunning letter. Like creating supplier master data, the system automatically generates a customer ID (such as 500000001) after the customer master data is created ), this number indicates the supplier's related information and subsequent functions. The Credential input method is very different from the traditional manual method. For example, the traditional credential is borrow: Account Receivable XX customer loan: Other business income 1 rent, in the system will become borrow: 500000001 loan: other business income is a rent (this will also have a total subject number), the transaction amount will automatically pass into the unified subject such as 11310101 of the accounts receivable a domestic individual customer, at the same time, it also updates the general accounts in the general ledger. Similarly, for customers of different categories, the numbers generated after primary data is created are different. For example, for individual customers in China, the number range is 500000000-599999999, domestic wholesale customers are numbered from 3 10000000 to 3 19999999. This makes it easy for us to differentiate customers of different categories.
(4) primary item data the content of commodity data is complex and is mainly created by the primary data group. financial personnel must understand the following: A general description of a product, such as the product name, category, and supplier. Evaluation type: There are two main types: 3100 and 3600, of which 3100 indicates that the product is a purchase and sale product, and the system automatically generates gr/IR as the purchase and sale type gr/IR; 3600 indicates that this item is a Consignment item and determines that the system automatically generated gr/IR is a consignment class gr/IR. Price Control Type: There are two types of price control in SAP: Standard Cost Method and weighted moving average method. These two methods are used to carry forward the sales cost at the time of stock issuance. Moving Average price: calculated automatically by the system. The system calculates the unit price of the current inventory item based on the unit price and quantity of each batch Based on the moving average. Total inventory: refers to the current total inventory. Sales Price: determined by the system based on certain gross profit requirements and relevant details. The unit price will be the unit price when a sales order is created. If there is a discount, the system calculates the final sales price based on the discount ratio, this will also become the unit price for calculating the sales revenue (the system will automatically calculate the value-added tax and remove it from the income ). Profit Center: Mainly used to create profit and loss statements for profit centers. If the maintenance level of the product reaches a certain store, the revenue and cost will be transferred to the general ledger level and the profit center level when sales are established in the future. After the product master data is created, the system will generate a product number, which represents the above information and requirements to be included in a general ledger, such as inventory goods and entrusted consignment goods.
(5) If the primary data of a fixed asset is the same, you must first create a transaction related to the fixed asset in the primary data of the fixed asset, then, you can start the related business in finance. The following is an important part of creating a fixed master data. In the system, most services of fixed assets are automatically completed by the system, so the following content is necessary. Category: in traditional accounting, the fixed assets of an enterprise can be divided into several categories: houses and buildings, mechanical equipment, transportation tools, office equipment, and others. This classification method is also followed in the system, but in order to facilitate the system to distinguish the subjects to be included in the depreciation of fixed assets, for example, the depreciation expense of managed fixed assets should be included in the management expense. 1. The depreciation expense of the subject and the depreciation expense of the fixed assets for business or production should be included in the business expense --- Q ~ Depreciation of old or manufacturing costs. In the system, the classification of fixed assets is further divided into buildings (Headquarters), buildings (Stores), and machinery and equipment (Headquarters), mechanical equipment (Stores), transportation tools (Headquarters), transportation tools (Stores), office equipment (Headquarters), office equipment (Stores), other (Headquarters), other (Stores) at the same time, in the SAP system, construction in progress, intangible assets (trademarks, land use rights, copyrights, reputation, etc.) also fall into the scope of accounting of the fixed assets module. Therefore, when we want to create the primary data of a fixed asset, such as the servers used by the Headquarters, we should select the headquarters office equipment type, then the system automatically determines the corresponding subject positioning code. Description: describes the created fixed assets, such as the name category., Subject positioning code: it is closely related to the fixed asset category set by the system. The subject positioning code is actually used for the unified subject function. For example, in this setting, the subject positioning code of the house and building in the headquarters is 1010, and the subject positioning code of the house and building in the store is 1020, however, these two positioning codes will also be associated with the fixed assets of the General Ledger-houses and buildings. For example, when the finance department adds a fixed asset, the fixed assets of the general ledger account _ The amount of buildings in the old house will be increased accordingly through the subject positioning code.. Cost center: This is the configuration related to the control module. For servers used by the headquarters, a cost center related to a department at the headquarters should be selected. If the depreciation expense of the server should be shared by different cost centers, the cost center can be used as the basis, and the allocation or allocation function is used in the control module. Analysis purpose: it is divided into four categories: one-time or phased purchase, mortgage, and insurance. This is designed to differentiate the status of different fixed assets. If you want to know how many fixed assets have been mortgaged, you can choose whether to mortgage the report. The system lists all the fixed assets that have been mortgaged. Depreciation period: divided into book depreciation and tax depreciation, book depreciation period and depreciation rate accounting into the general ledger, the tax depreciation period and depreciation rate will be used to adjust the deferred tax. If the book depreciation period of a fixed asset is 3 years, the annual depreciation amount is Lo 000 Yuan, the tax depreciation period is 5 years, and the annual depreciation amount is 8 000 yuan, the system will take yuan as the depreciation amount of the general ledger and calculate the relevant fees, but the system will also calculate the tax depreciation amount of Yuan, however, this $ is only for us to make manual adjustments to deferred taxes. After the primary data of a fixed asset is created, the system will automatically generate a number for the fixed asset. For example, during the 11 11 11 11 11 11 11 11 11 11, when we enter the financial entry, borrow: 1111111111 loan: 10010101 (in cash), the transaction amount is automatically transferred to the ledger level. In the fixed asset module, depreciation is automatically executed by the system and does not need to be calculated manually. The corresponding general account is included. The primary data of the profit center and the primary data of the cost center should be the main functions of the control module, which is relatively simple in establishing the primary data, the key lies in how the enterprise divides the profit center and cost center, that is to say, the level to which the management depth is required.

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