TOBCOPCA.docx
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TOBCOPCA.docx
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TOBCOPCA
“To-Be”Understanding
ProfitCenterAccounting
Preparedby:
Date:
TableofContents
1.Introduction4
2.OrganisationStructure5
3.MasterData9
3.1ProfitCenterMasterandStandardHierarchy9
3.2FinancialStatementVersionforProfit&LossandBalanceSheetbyProfitCenterforExternalReportingandTaxPreparation10
3.3ProfitandLoss,andBalanceSheetGroupsforInternalManagementReporting10
4.Planning10
4.1PlanVersions10
4.2PlannerProfile10
4.3PlanningLayout11
4.4PlanninginProfitCenterAccounting11
5.Period-endClosing12
6.Year-endClosing13
7.Reports14
7.1HH-Profit&LossandBalanceSheetbyProfitCenterforExternalReportingandTaxPreparation14
7.2Q-Edge-Profit&LossandBalanceSheetbyProfitCenterforExternalReportingandTaxPreparation14
7.3LLC-Profit&LossandBalanceSheetbyProfitCenterforExternalReportingandTaxPreparation14
AppendixA–TermsandDefinition
Seeattached
AppendixB-Level0EntityDiagram
PleaserefertoPage5OrganisationStructure
AppendixC-Level1ProcessFlow
Seeattached
AppendixD–IndividualModuleDemoScript
Seeattached
AppendixE–Issues
AppendixF-Others
F.1OverviewofProfitCenterStandardHierarchy
F.2HHandQ-EdgeProfitCenterandCostCenterStructure
F.3LLCProfitCenterandCostCenterStructure
F.4ProfitandLossGroupingforInternalManagementReporting
F.5BalanceSheetGroupingforInternalManagementReporting
F.6SAPStandardReportforProfitandLoss,andBalanceSheetbyProfitCenters
1.Introduction
Inprofitcenteraccounting,thecompanyisdividedintoseveralareascalled“profitcenters”.Aprofitcenterrepresentsanareawheretherevenuesandcostsarecapturedbybusinessunits.Thedifferencebetweentherevenuesandcostsrepresenttheprofitabilityoftheprofitcenter.Thisservesasatoolformanagementcontrolontheprofitabilityofeachprofitcenter.Intheeventthereisanydeviationonprofitabilityascomparedtotheamountbeingoriginallybudgeted,thepersonresponsiblefortheprofitcenterisanswerabletothemanagementonsuchdeviation.InFoxconn,theprofitcentersarestructuredbyplantand/orbyproductgroup.
2.OrganisationStructure
3.MasterData
3.1ProfitCenterMasterandStandardHierarchy
Thestandardhierarchyisthestructurethathousedalltheprofitcenterstructureswithinonecontrollingarea.Alltheprofitcentersmustbeassignedtoanodeinthestandardhierarchy.Thisensuresthatalltheprofitcentersarecontainedinthestandardhierarchyofthecontrollingarea.TheprofitcentersinQ-EdgeandLLCareorganisedbyplant.InHH,theprofitcentersarestructuredbyplantand/orproducttype,forinstance,I-PAQprofitcentersandExcaliburprofitcenters.Theprofitcentermastercodingconventionis5-characterslong.
RefertoAppendixF.1forOverviewofPCAStandardHierarchy
RefertoAppendixF.2HHandQ-EdgeProfitCenterandCostCenterStructure
RefertoAppendixF.3LLCProfitCenterandCostCenterStructure
StartProcess
1.Anewplantissetupresultinginrequestforanewprofitcenter.
EndProcess
5.Profitcenteriscreated.
CM/FI
1.Anewplantissetupresultinginrequestforanewprofitcenter.
2.Sendrequesttoauthorizedpersonforapproval.
CM
3.Newprofitcenterisapproved.
4.Createprofitcenter
5.Profitcenteriscreated.
3.2FinancialStatementVersionforProfit&LossandBalanceSheetbyProfitCenterforExternalReportingandTaxPreparation
Thefinancialstatementversionforprofitandloss,andbalancesheetbyprofitcenterswilladoptthefinancialstatementversionsetinFinancialAccounting.
3.3ProfitandLoss,andBalanceSheetGroupsforInternalManagementReporting
Q-EdgeandLLCrequiresadditionalcostelementgroupandrevenueelementgroupforinternalmanagementreporting.
RefertoAppendixF.4ProfitandLossGroupingforInternalManagementReporting
RefertoAppendixF.5BalanceSheetGroupingforInternalManagementReporting
Planning
4.1PlanVersions
Planversionsrepresentthevariousalternativeplansthatacompanycanuseforplanning.Forinstance,oneplanversioncanbeusedfororiginalplan,anotherplanversionforadjustedplan.Foxconnwillusethefollowingplanversions:
PlanVersionsUsedfor:
0AnnualPlanningforCostandRevenue
200AdjustedAnnualPlanforCostandRevenue
300Year2000ActualRevenue(ThisisusedtostoretheactualvaluesforYear2000.Duringmonthlyforecasting,thecontrollerwilldecidewhethertocopy
theactualvaluesperVersion300totheplanvaluesperVersion200)
4.2PlannerProfile
Plannerprofileisusedtospecifytheplanninglayoutsforeachplanningarea,forinstance,planningforcostelements,planningforrevenueelemen
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