ECCS_Product_in_Detail.pdf

SAP ConsolidationEC-CS

© SAP AG 2002, SAP Consolidation EC-CS, 2

Agenda

SAP Consolidation – Introduction

Master Data

Data Monitor

Consolidation Monitor

Information System


Requirements of State-of-the-art Consolidation SW

Reconciled, internal and external group reportingLegal and management consolidationAccrual accounting and value accountingMultiple data categories such as actual data, budget, forecast

Complete automation of activities - even complex onesDivestitures, transfers, changes in indirect investment, ...

International accounting rulesUS GAAP, IAS, HGB (German commercial code), ...

Comprehensive reporting

Fast startups, easy handling

Fast processing, authorizations


The SAP Approach to Consolidation

Comprehensive, ready-to-run consolidation logic

Consistent model, no programming by the user, option of user exits

Selection via customizing, delivery of SAP-Content

Investment

A

B

C D

80%

40%75%

Method Definition

Method PURCHItemsDirect shares GW treatment …

Hierarchy

G2A

B C D

G1

MethodAssignment

Group G1A PURCHB PURCHC PURCHD EQUITY

Automatically posted documents and detailed analysis


EC-CS - Ready to be implemented !

Currencytranslation

Master data

VersionsSimulation

Restatement

Monitor

Validation

Manual postings

OKERR

Automated consolidation

Inter-unit eliminationProfit elim. in inventoryCons. of investmentsReclassification

Data collection• FI interface• CO interface• Layouts

• PC Data collection• Flex. File Upload• Web Access

Profit and loss Statement

123

CASales

B50

Active ExcelSpecial Reports SEM Bal. Scorecard

SEM Man. CockpitBW Reporting


User Interface

Cons Groups FS Items Data Monitor Cons Monitor Info system Parameters

I / S

CF. . .

US CoA

B / S

CA

FA

Equity

Liab.

World

America

USA

Canada

Europe

Asia. . .

Status

World

America

USA

Canada

Europe

Asia. . .

Report tree

B / S

I / S

CY / PY

Periods

Region

F.Area

. . .

. . .


Agenda


Master Data

Data Monitor


Information System


Consolidation Units, Groups, Hierarchies


Restatement via Reporting

Report with RestatementReport w/o Restatement

Drilldown

TOP

SEG1 SEG2

BA1

10

BA1

10

BA3

20

BA3

20

BA4

30

BA4

30

SEG1 SEG2

BA1

20

BA1

20

BA4

35

BA4

35

BA5

15

BA5

15

BA3

40

BA3

40

BA2

20

BA2

20

BA2

30

BA2

30

Sales

TOP

SEG1

SEG2

SEG2

BA3BA4BA5

1999

90

40

50

2000

130

80

50

50

03515

SEG1

SEG2

Sales

TOP

BA1

BA2

BA3

BA4

BA5

1999906010302030300

200013080202040503515

1999 2000TOP

50

20300


Financial Statement Items and Item Hierarchies


Hierarchies - Benefits of EC-CS

Time dependencyhierarchies are maintained with from-year / from-periodchanges valid as of beginning or end of a periodchanges can be applied to sub-hierarchies

Version dependencysupports multiple data categoriesdelta versions for easy simulation of changes

Hierarchy maintenancegraphical user interface for manual changestotal and delta set-up within SAP integrationflexible upload from non-SAP systems

RestatementEasy evaluation according to new hierarchiesSolution by reporting, adjustments in delta versions or re-run of automatic functionality


Cons Database - Custom Characteristics

dimension (2)

ledger (2)

version (3)

year, period (4,3)

cons unit (18)

chart of account (2)

item (10)

subitem category (3)

subitem (10)

partner cons unit (18)

year/period of acqstn (4,3)

flags: transltn, proprtn (1,1)

transaction currency (5)

unit of measure (3)

customer group

product group

distribution channel

region

. . .

amount in TC, LC, GC, units


Master Data of Cons Units: Attributes

Basic DataTextCountryCurrency

CorrespondenceStreetPost boxCity, ZIP-Code

MethodsCurrency translationDeferred tax rate

Data CollectionIndicatorUpload methodFile name

AttributesType of cons unitIndustryRisk categoryAuditor. . .


Custom Characteristics - Benefits of EC-CS

Up to five custom subassignments to extend the transaction data of consolidation according to the customer’s needs

each custom subassignment is a new field in totals database and journal entry databasetechnical properties can be defined as desired - but it is also possible to use existing entities of other SAP applicationssupported in almost all functions of Consolidation

Any number of custom-defined attributes to extend the master record for consolidation units

can be used in several consolidation functions (validations, interuniteliminations, reclassification) and in reporting


Agenda


Master Data

Data Monitor


Information System


Data Monitor


Detail Monitor for an Individual Cons Unit




Monitoring - Benefits of EC-CS

Process definitionuser-defined tasksrelationships between taskstime- and version-dependency

Status overviewgraphical or textual displaydrilldown in the hierarchy, filtering, search functionsaudit informationuser-specific settings

The closing processrun tasks on a click of a buttontest and update mode, bundling of tasks, tasks are repeatablespecial authorizations for multi-user / multi-group installations

by task, cons unit, cons group, versionfor running, blocking, unblocking tasks


Data Collection - Methods

EC-CS

flexible upload

Profit and Loss123

CASales

B50

MS-Excel

data entrylayouts

R/2localledger

all documents

DB

MS-Access

manual

EC-CSStep

Consolidation

BW/Plan Data (*)

(*) Reading data from BW into EC-CS ispossible since release mySAP ERP 2004. Before it was an exclusive feature of SEM-BCS R/3-based


Tree Control for Data Collection


Online Data Input with Excel-Inplace


Offline Data Collection with MS Access / MS Excel

MS AccessMS Access

Active Excel

Database

Additional master data

Data collection

Validation checks

Versions

Currency translation

Reporting

Data import from other systems

Multi-lingual Comparison values

FS itemsCons unitsCurrencies

Master dataData entry layoutsValidations

OrganizationData base

Monitor

Download Upload ofvalidated data

EC-CSEC-CS


Flexible Upload

Number format 1,000.001.000,00

+/- sign-1,0001,000-

separate column

Column formatfixed-column10320100 120 123.1210320200 120 4.2310410300 32.43

variable10320100;120;123.1210320200;120;4.2310410300;;32.43

Request screen - Header - Data lines

Dimension Cons unit Fiscal yearVersion

10

USA1998

100

01210320100;120;123.3410320200;120;4.2310410300;;32.43...

DimensionCons unitFiscal yearCons. version

Request screen

Period

Header

FS itemSubitemValue (local cur..)

Data lines

Data formatData format


EC-CS – BW Integration

Strategy & Performance Mgmt.

ECC Instance

EC-CS

FI

CO

. . .

BW Instance

Periodic Extractor

Remote Extractor (*)

Read from BW (*)

EC-CSConsolidation

SEM /

non-SAP

non-SAP

Planning & Simulation

(**) (**)

mySAP ERP 2004

(*) In releases < mySAP ERP 2004 the shown scenario can beexclusively implemented using SEM-BCS R/3-based. As of mySAP ERP 2004 it is available in EC-CS.

(**) With mySAP ERP 2004 the scenario canbe installed even on one instance featuring- NetWeaver- SEM - ECC (Enterprise Core Component, sucessor of R/3)


Data Collection - Benefits of EC-CS

Collection methodsmultiple methods for SAP and non-SAP subsidiariesversion-dependencycollection method per data slice (planned)

Consistency of informationbuilt-in logic for SAP integration (accounts, sub-accounts, partners, ...)IC reconciliation on document level within SAP FI scope of data collection downloaded to offline toolvalidation within offline data collection and SEM-BCStime- and version-dependent rules

Timeliness of informationautomatic ALE transfer across SAP systemsquick loading of external files


Web Access to SAP Consolidation

WEB ScenarioEC-CS being accessed by all subsidiaries of a groupOption 1: subsidiaries just deliver their dataOption 2: subsidiaries are responsible for checking + processingRequirement: specific user interface / personalization

FeaturesWebGUI for general access to EC-CSCG / CU as part of the global parametersEasy change of global parameters for many usersFocus to chosen CG / CU in hierarchies (master data, monitors)Option to assign a reduced task group (= subsidiary work)


Web Access: Reduced Task Group


Validations - The Principle

AssetsEqEq. .

& & liabliab..

Prioryear

Cur.year

Companies

Warning

B/S ValueB/S Value

Total ofTotal ofInc. Stmt.Inc. Stmt.ValuesValues

Profit Center

-- -- -- -- -- --

Error

Posting Closing 1 consolidation unit

Across consolidation units Across Dimensions

PartnerCo3 not allowed


Validations - The Functions

User-definable validations according to the customer’s needs

Different tasks for validations in the process of data collection and consolidation

validations for reported datavalidations for standardized datavalidations for consolidated data

Validations also available in the posting transaction (in addition to standard checks)

Validation tool also used in other components

Definition of validation rules supported by formula builder


Validation: Log


Currency Translation - The Principle

Audit trail by item

Cur

renc

yUSD CHF

1999

2000

Years / Periods

Analysis of translation effects

Translation group

InventoryAssets

Exchange rates

SpotrateHistorical

2000

Assets

Buildings

Machinery

Inventory

Raw mat.

Rptg.

H = 3,0

1500

1500

S = 2,0

1000

T/A

S = 2,0

500

500

S = 2,0

0

Local

500

500

500

B/S

I/S

CFS


Currency Translation - The Functions

Translation methodsall common translation methods available (temporal method, current-rate method, and so on)translation method per cons unit

Translation keys and exchange ratesranges of items are translated using the same translation key and exchange rateseveral kinds of exchange rate determination (user exit also available)

Calculation of differencestreatment of translation differences and rounding differencesposting of translation differences for each data record posting of translation differences with or without an effect on net income


Currency Translation: Log


Agenda


Master Data

Data Monitor


Information System


Interunit Elimination - The Principle

World

APAAmericaEurope

Japan (JP)France (FR)Germany (DE)

Item Amount Partner

A / R 20 FR. . .. . .A / R 50 JP

Item Amount Partner

A / P - 20 DE

Item Amount Partner

. . .

. . .A / P - 60 DE

Eliminations for pairs of CUs„ Intelligent“ disclosure for CGs

Elimination valid in „World“ only


Interunit Elimination - The Functions

user-definable taskspayables / receivablesrevenue / expensedividends ...

analysis of currency-related and other differences

posting strategies for differencesitem based, consolidation unit with greater / lesser amount

thresholds for difference posting

one-sided elimination

drill-down to document matching report within FI


Interunit Elimination: Log


Interunit Elimination: Preparations in FI


Profit Elimination in Inventory - The Principle

Company A Company B

Partner BProduct CAR

Sales 1200 USDProfit 20 %

Partner AProduct CAR

Inventory 240 USD

Partner ExternalProduct CAR

Sales 1300 USDCOGS 960 USD

Currency translation

B/S Spot rate 2.00 DEMI/S Avg. Rate 1.50 DEM


Profit Elimination in Inventory - Data

Data from inventory managing cons unitby supplying cons unit and product groupYTD value in local currencygross value, value adjustments, incidental cost, quantity

Data from supplying cons unitby receiving cons unit and product groupfrom year / from period in local currencyprofit, production cost, sales (%)absolute amounts by unit


Profit Elimination in Inventory - Functions

Collection and validation of additional financial data

Profit calculationby pairs of cons units and product groupscalculate sales from gross value and incidental costsProfit equals % of sales value or sales - quantity * cost per unit

Postingsby pair of cons unitscomparison of current profit with prior period profitpost difference of profitdisclosure of translation differencesdisclosure of deferred taxes


Profit Elimination in Inventory: Log


Consolidation of Investments - The Principle

Hierarchy Investment

A

B

C D

80%

60%75%

Documents

Methoddefinition

Purchase meth.FS itemsLife time GWValuation basis Fair value adj.

Methodassignment

ActivityanalysisConsolidation

ofInvestments

G2A

B C D

G1 G1AG2

BC

Purch

PurchPurch

Documents


C/I: Customizing

Overall Functionality

Techniques

incl

uded

in th

est

anda

rdsy

stem

thre

e-le

velc

usto

miz

ing

GoodwillPurchaseProportionalEquity

AmortizationDirect eliminationPeriodic reduction

Equity agingAppropriation

Calculation base Earnings, EquityReported dataStandardized dataConsolidated dataDoc. type-dependent

Reported equity dataAdditional financialdata

SystemUtilization

GlobalSettings

Direct shares / Group sharesGoodwill life / start date

FS itemsSubitems

Custom C/I MethodsmodifiedC/I Methods delivered by SAP

MethodDefinition

Miscellaneous


C/I: Automatic Activities

Documents automatically posted for :

First consolidation

Partial divestitureTotal divestiture

Minority interest calculationAmortization of goodwill

Step acquisition

Indirect change of investment

Increase in capitalizationDecrease in capitalization

Change of method / time

Partial transferTotal transfer

Indirect transfer

Change of method / hierarchy

Unambiguous identifier for:

• Reported investment / equity data

• Posting document

C/I Activity Number

Purchase method

Accounting Techniques

Proportional consolidation

Equity method

Mutual stock method

Amortization of hidden reserves


C/I: Activity Interpretation in a Cons Group

A

D

B C

A

D

B C

A

D

B C

A

D

B C

A

D

B C30

35 2560 60 60

Investment

First cons.

___

___

Step acquisition

First cons.

___

Transfer

Partial divestiture

First cons.

Transfer

Total divestiture

Step acquisition

Partial divestiture

___

Total divestiture

G1 = ABCD

G2 = BD

G3 = CD

A + 30%external

B + 60%external

B - 25%C + 25%

B - 35%C + 35%

C - 60%external

Activity

CG

30 30 30 30


C/I: The Functions

Stepwise simultaneous consolidation for any type of corporate structure

Supports US GAAP, IAS and Germany’s HGB

Automatic recognition of activities

Automatic generation of posting documents

Processes almost all business transactions

Predefined C/I methods included in the standard system

Parameter selections enable easy definition of customer-specific methods

Method assignment uses inheritance logic for multiple-level groups

Comprehensive specialized reports


C/I: Log


Consolidation - Benefits of EC-CS

Comprehensive built-in consolidation functionalitycurrency translationinterunit eliminationinterunit profit elimination in inventoryconsolidation of investmentsreclassifications

Definition of the users’ requirementsvia multi-level customizingchoosing of options, no programmingSAP delivers templates

Automatic creation of posting documentsaudit trail

Comprehensive reports explaining the results


Agenda


Master Data

Data Monitor


Information System


Versions

Other GAAP

Different data

V B M

Restatement

Base versionUS GAAP

Version 1 Actual - US GAAP

Reference

Reference

Copy

New data collection

Purpose

Add-on versionJP GAAPReference to base version 1

Version 2 Actual - JP GAAP

Version 3 Simulation of DivestitureAdd-on versionUS GAAPReference to base version 1

Version 4 Add value adjustmentsBase versionUS GAAPCopy of base version 1

Version N Budget, Plan, ForecastBase versionUS GAAP

Examples


Information System

Special Reports Formatted Reports: Crystal

BI ReportsSEM Management Cockpit

Consoli-dation

SEM Balanced Scorecard


Changes in Investee Equity


Business Information Warehouse - Bus. Explorer

The end-user environment for

Locating reports

Viewing reports

Analyzing information


SAP Consolidation - Business Explorer Report

DIABETICS DIVISION

Human Insulin Animal Insulin Eliminations 1999 1998 VarianceItem in 1000 $ in 1000 $ in 1000 $ in 1000 $ in 1000 $ in %

Net Income 1.013.855 188.733 -427.815 774.773 1.606.900 -52Oper. Income 1.013.855 188.733 -248.265 954.323 1.786.450 -47

Sales D&R -For. 1.592.146 321.293 1.913.439 2.601.365 -26Sales - Net 5.585.310 1.196.320 6.781.630 8.222.512 -18Cost of Sales -3.993.164 -875.027 -4.868.191 -5.621.147 -13

Oper. Expenses -578.291 -132.560 -248.265 -959.116 -814.915 18Raw materials -105.187 -26.813 -132.000 -37.799 249Inventory Val. 109.029 18.771 127.800 127.800Pckg. Materials -66.000 -14.000 -80.000 -30.000 167Heat & Elec. -103.520 -22.630 -126.150 -126.150Subcont. Serv. -15.000 -3.000 -23.265 -41.265 -41.265Wages/salaries -65.175 -13.826 -79.001 -79.001Bldg & Eq.Maint -48.000 -8.000 -72.000 -128.000 -128.000Auto Expense -66.000 -14.000 -80.000 -80.000Depreciation Ex -143.438 -36.562 -40.500 -220.500 -220.500Rent expense -75.000 -12.500 -112.500 -200.000 -200.000

Other Inc.&Exp. -179.550 -179.550 -179.550Interest Exp. -179.550 -179.550 -179.550


Reporting - Benefits of EC-CS

Correct disclosure within hierarchiesBalance sheet, Income Statement, Cash Flow StatementFinancial Performance Measures(ROI, ROCE, NOPAT, EVA, FCF, CFROI, . . . )

Drilldown within the multi-dimensional data cubehierarchies of cons units / groupshierarchies of items and sub-items (transaction type, . . . )hierarchies of custom fieldsdevelopment from local valuation to consolidated values

Interfaces to PC toolsActive link to MS Excel for reporting and data collectionInSight for fully graphical user interfaces

Full integration with BW and SEM


Advantages of SAP Consolidation

Extensive flexibilityConsGroups, versions, multi-dimensional data structuresUS GAAP, IAS, HGB (German commercial code)

Extensive functionality Automatic creation of posting documents - even for complex activitiesComprehensive reporting, comprehensive interfaces

Easy startupsStandard delivery of methodsMulti-level customizing, simple parameter selections

Easy handlingSession parameters, graphic maintenance, hierarchies, drilldownsData and consolidation monitor


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