SAP Those Things - Theory -14- Financial management concepts in SAP

Personally, I am still mainly engaged in the implementation of the financial module, nvidia partner so here I will briefly introduce the key financial management concepts of SAP according to my own experience, and incidentally talk about how to design the overall framework of SAP financial solutions. I think SAP has greatly expanded the scope and some methods of our traditional financial accounting, and there are the following ideas that are quite different.

1. Where there is a transaction, there is a certificate. In other words, the concept of vouchers in SAP has been greatly expanded. SAP Outsourcing In the past, traditional accounting focused on accounting vouchers. As the actual business of enterprises becomes more and more complex, more and more information needs to be accounted for and reflected, and it is difficult for traditional accounting vouchers to reflect all financial information. Therefore, in SAP, there are corresponding vouchers for each transaction in each module. For example, we have FI vouchers corresponding to accounting vouchers, CO vouchers in CO module, material vouchers corresponding to material movement, and profit segment vouchers corresponding to profit analysis. In the final analysis, there is a business, I have a voucher to record the business, all vouchers together to form a detailed account, general ledger, statements, is this idea. It's all about representing different information and recording different information in different modules. So the first idea we need to change is that where there is a transaction, there must be a document. From the perspective of the database, it is a data record, it is a certificate for finance, it may be a document for business, and the name is different, in essence, it is a data record in different forms.

2. Plan in advance, control in the event, and calculate after the event. This article is also summarized by others, but I personally agree with it. smart waste management Finance needs to shift from accounting to management, and it really needs the help of information technology. Otherwise, it is difficult for us to carry out detailed accounting solely through manual accounting, and supervise and control from the front end of business. Help and guide the business to comply with the financial accounting process and reduce costs, reduce financial risk, and truly realize the financial supervision function. This actually reflects that finance is not only a "accounting Mr.", but also plays a greater role as an important department of internal control, and provides decision support to the management with data. The concept of "pre-planning, in-process control, post-accounting" is reflected in SAP a lot, such as production planning, cost center planning, procurement planning, etc., all emphasize planning in advance. Only by planning in advance, can we know whether the actual business has deviated from the plan and how much it has deviated from the plan. In fact, the post-accounting mainly enables our financial accounting to meet the requirements of accounting standards. For many enterprises, when it comes to planning, there are a bunch of reasons to say that "the actual business changes fast, the plan is equal to not doing ah", "the plan has no data basis, it is difficult to do ah." My point of view is one: "Prepare for a rainy day", "everything in advance is not in advance", I do not believe that the plan is not done, everything depends on people, too detailed plans can not be done, we can not do a little rough? Too detailed a plan can't be done. Can't we make it simpler? There are always many ways to overcome difficulties if you want to do it, and there are always many reasons for not wanting to do it, that's all.

3. Management institutionalization, system process, process standardization, standard informatization, information form. However, I agree more with Mr Tsang that management is actually "managing" and "managing people". Things need to be "managed" and things need to be carried out in accordance with the prescribed procedures. I understand that behind "reason" is authorization and respect. We often say "he ignores me", and then a face of sadness, it can be seen that this "person" is still very important. We use the system is also mainly to manage the business, not to manage people to death. What we should always pay attention to for people is how to exert their subjective initiative. I believe that most people have the mentality of "people who know themselves die", and the key issue is whether supervisors at all levels can let subordinates have this mentality, then we must rely on "people". The system depends on the implementation of the process, the process as simplified and standard as possible, so the implementation of informatization will be more smooth and smooth, information needs a lot of reports and forms to carry this information, and then, the report and form will let us know some shortcomings and loopholes in our management, turn over and improve the system, in this way, forming a circle, continuous optimization.

Next, I will briefly talk about the financial plan design of SAP. In my opinion, the most important thing about FI is the account sheet. Once the account sheet is determined, the plan of FI is basically determined, because the account sheet directly determines how to carry out accounting and accounting. There can also be special programs for banks, such as automatic payment, bank statements, etc., accounting for taxes, accounting for loans, accounting for employee reimbursement and loans, which are the contents of FI, and mainly correspond to the balance sheet. The most important thing for CO is the combing of the cost flow, that is, where the cost costs need to be gathered first, and then through what method to other cost objects, the cost flow is sorted out, and the CO program is determined. Of course, for manufacturing enterprises, the important cost flow is the production cost, which needs to be combined with the production mode to determine the accounting method of production cost, according to MTO or MTS or MTE, or a hybrid. CO is actually the corresponding income statement, that is, the elaboration of the income statement, from the above items to the following items in the income statement, respectively, corresponding to the profit analysis in CO, cost center accounting, production cost planning and control are not included in the income statement (in fact, it is also included, just because our domestic income statement production costs are flattened, not reflected in the income statement alone, If the income statement is based on period accounting, it is also included in the income statement), which is related to both the balance sheet and the income statement. And the budget is actually the corresponding cash flow statement, the cash basis, the corresponding SAP is the function of FM or the CO/PS budget function, which is to manage where the money comes from (fund, fund center), where the money is spent (fund center, commitment projects, commitment projects can be understood as cash flow projects or accounts)! The project of the three financial statements is actually the financial module and sub-module corresponding to SAP.