Session Title

R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128A Guide to Functional Areas and Cost-of-Sales P&L Reporting in the SAP General Ledger

Paul OvigeleOvigele Consulting 2012 ERP Corp. All rights reserved.R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Introduction3Learn how to activate cost-of-sales (COS) functionality in the SAP General LedgerFind out how to define and derive functional areasReceive step-by-step instructions for creating and running functional area reportsDiscover tips for easily switching from period-based to COS accounting using the same reportR 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128TopicsOverview of cost-of-sales accountingUsing functional areas for cost-of-sales accountingUsing cost-of-sales accounting with SAP General LedgerActivating cost-of-sales scenario and deriving functional areasCreating cost-of-sales financial statementsSummary4Start of first section:List the main points in your presentation and insert this slide at the start of each new topic. Move the highlighted box down for each new section. This divides your presentation into easy to follow sections.

R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Approaches to Profit and Loss AccountingPeriod-Based AccountingSales are matched with cost-of-sales for the periodCost-of-Sales AccountingSales are matched with cost of goods sold regardless of when produced5

R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Comparing Accounting MethodsPeriod-Based Cost-of-SalesRevenuesSales deductionsChanges in stockWork in process RevenuesSales deductionsCost-of-sales (incl. period variances)Total OutputGross ResultMaterial ConsumptionSalariesOther CostsSales and DistributionAdministrationResearch & Development

Result

Result

6R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Extra G/L Accounts Approach A simpler approach to implement, as every classification is dealt with using general ledger accountsCould lead to a significantly larger and unmanageable chart of accountsCould make configuration of account assignments more complicatede.g., which depreciation expense account category will you assign to the asset class?

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R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Costing-Based CO-PA Approach Value fields are mapped to sales conditions, G/L accounts, and variance categories to reflect the source of the activitiesCharacteristics help determine what dimensions to report on; e.g., product line, customer, region, etc.

Reconciliation with FI is sometimes difficult because value fields are not always updated at the same time as general ledger accounts

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R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Functional Area ApproachAllows you to classify your expense accounts into the different functional areas in which they occurrede.g., you can identify whether a payroll expense is production or marketing relatedWith SAP General Ledger you can pull extra characteristics into the FAGLFLEXT table and hence facilitate evaluations by product, customer, country, etc., just as in CO-PACO-PA is still more suitable for contribution margin reporting and analyzing fixed vs. variable costs

9R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Period Accounting Mapped to Functional Areas

10R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128TopicsOverview of cost-of-sales accountingUsing functional areas for cost-of-sales accountingUsing cost-of-sales accounting with SAP General LedgerActivating cost-of-sales scenario and deriving functional areasCreating cost-of-sales financial statementsSummary11Start of first section:List the main points in your presentation and insert this slide at the start of each new topic. Move the highlighted box down for each new section. This divides your presentation into easy to follow sections.

R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Options for Deriving Functional Areas12

Manual EntryCost ObjectsG/L Account

SubstitutionP&L AccountR 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Functional Areas in Cost ObjectsFunctional area in GL account / Cost ElementSubstitutionManual Entry

You will need to decide which accounts will always be assigned to one functional area, or which may depend on the accounts assignment object posted to (in which case you do not enter a functional area in the GL or cost element master, or it will overwrite this), which ones should be filled under special circumstances (in which case a substitution will be used) or which will be dependent on user entry.

Functional Areas in Cost Objects13R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Multiple Cost Objects in One Line ItemIf, for example, a cost center and internal order are entered on one line item, the order is treated as actual and the cost center as statistical (due to the actual assignment rule)Hence the functional area of the order is derived14

Whose functional area is derived?

R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Functional Areas in G/L Accounts/Cost ElementsIf the G/L account is also a cost element, you can only enter the functional area in the master record of the P&L accountThe functional area is then copied to the master data of the cost elementSince several company codes can be assigned to a controlling area, the functional area field is assigned to the chart of accounts area of the G/L account and cost element master dataThis ensures that the same functional area is entered in the G/L account and its related cost element

15R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Functional Areas in G/L Accounts/Cost Elements (cont.)ScenarioDerivationYou post to a G/L account for which there is no cost elementSystem derives the functional area from the G/L accountYou post to a G/L account for which a cost element existsSystem derives the functional area from the G/L accountYou post to a cost element (in controlling) for which there is no G/L accountSystem derives the functional area from the secondary cost element16R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Cost-of-Sales SubstitutionsSubstitution is a process for checking a value entered in SAP against a user-defined prerequisiteIf the prerequisite is met, then the value of a specific field is replaced by substitute values17User defines rules and field to be replacedIs prerequisite met?Replace field with specified valueReplace field with specified valueNoYesR 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Substitution vs. Cost Center CategoriesSubstitutions Pro: Particularly useful in exceptions to normal circumstances; for example, you want functional area ABC to be derived only for postings to a specific cost element in that cost centerCon: Trickier to modify when business circumstances changeCost Center CategoriesPro: Simpler to set up. Easy way to ensure that all new cost centers have a functional area assigned to themCon: Doesnt take into account special situations where the cost center category is not the only driver for the functional area assignment

18R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Manual Entry of Functional Areas Could be used in very unique circumstances where the functional area will not be known until the time of postingField status group for posting keys and chart of accounts should be set to optional for functional areas19

This overrides all other methods of deriving functional areas, so should be used only where automatic derivation does not apply

R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128TopicsOverview of cost-of-sales accountingUsing functional areas for cost-of-sales accountingUsing cost-of-sales accounting with SAP General LedgerActivating cost-of-sales scenario and deriving functional areasCreating cost-of-sales financial statementsSummary20Start of first section:List the main points in your presentation and insert this slide at the start of each new topic. Move the highlighted box down for each new section. This divides your presentation into easy to follow sections.

R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Cost-of-Sales Ledger in SAP General Ledger With SAP R/3 you needed to activate the Cost of Ledger (0F) in order to use functional areas. Now with SAP ERP, the Cost-of- Sales Ledger is included in SAP General LedgerSAP ERPSAP GENERAL LEDGERSAP R/3Reconciliation Ledger EC-PCA Special Purpose Ledger Cost-of-Sales Ledger Consolidation Staging Ledger21R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Scenarios in SAP General Ledger

A scenario determines what fields in a ledger are updated when it receives posting from other application componentsIf you want to update the functional area field in the SAP G/L view of an accounting document, you need to assign the Cost-of-Sales scenario (FIN_UKV) to the relevant ledgerThis updates the sender and receiver functional area fieldsGo to IMG path: Financial Accounting (NEW) Financial Accounting basic settings (NEW) Ledgers Fields Display Scenarios for General Ledger Accounting

22R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Examples of Scenarios in SAP General LedgerScenarioDescriptionFields FilledTechnical Field NameFIN_CCACost center updateCost centerSender cost centerRCNTRSCNTRFIN_PCAProfit center updateProfit centerPartner profit centerPPRCTRPRCTRFIN_UKVCost-of-sales accountingFunctional areaPartner functional areaRFAREASFAREAIf you don't assign scenarios to the leading or non-leading ledgers, the system updates only the account and company code objects in the FAGLFLEXT table

23R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Substitutions in SAP General LedgerWhen SAP G/L is active, you can activate functional area derivation on the entry screen This means that the functional area is derived before you save the document anytime you hit the Enter buttonThis makes substitution call-up point 6 relevant for activation (with classic G/L call-up point 5 is relevant)Financial Accounting (New) Financial Accounting Global Settings (New) Tools Customer Enhancements Enhance Functional Area Determination

24R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Substitutions in SAP General Ledger (cont.)25

This prerequisite statesthat: If the account number is 474240 and the cost center category is 5..

Then the functional area to be derived in the posting is TEST1

The substitution is activated for the relevant company code with call-up point 6

R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Adding Characteristics to CO Totals Records When you activate SAP G/L, the functional area characteristic is updated in the totals table of Controlling (CO) This means that credit postings can be made from the CO sender objects using the functional areas during assessmentsThe menu path for this is: Controlling General Controlling Add Characteristics to CO totals records

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Sender Functional Area is now availablein Assessments!! R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128When you activate new General Ledger Accounting, the characteristics functional area and segment are updated in the totals tables of Controlling (CO) in the standard system. This means that you can still allocate functional areas in transactions that are based on Totals records, e.g. assessments. The menu path for this is: "Controlling -> General Controlling -> Add Characteristics to CO totals records".Account Assignment Objects for Asset Accounting You can activate the functional area field as an account assignment object in asset accountingThis means that the functional area field will be available during asset postings to the general ledgerYou then assign the functional area object to an account assignment type (either APC posting or Depreciation posting)This is done per company code and depreciation area

Financial Accounting (NEW) Asset Accounting Integration with the General Ledger Additional Account Assignment Objects Activate Account Assignment Objects / Specify Account Assignment Types for Account Assignment Objects27R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Activate Account Assignment Objects for Asset Accounting and specify account assignment types for account assignment objects. Menu path is: Financial Accounting (NEW) Asset Accounting Integration with the General Ledger Additional Account Assignment Objects Activate Account Assignment Objects and Financial Accounting (NEW) Asset Accounting Integration with the General Ledger Additional Account Assignment Objects Specify Account Assignment Types for Account Assignment ObjectsTopicsOverview of cost-of-sales accountingUsing functional areas for cost-of-sales accountingUsing cost-of-sales accounting with SAP General LedgerActivating cost-of-sales scenario and deriving functional areasCreating cost-of-sales financial statementsSummary28Start of first section:List the main points in your presentation and insert this slide at the start of each new topic. Move the highlighted box down for each new section. This divides your presentation into easy to follow sections.

R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Creating and Deriving Functional Areas29

R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Activating Cost-of-Sales Accounting30

In PreparationThis enables the functional area to be available for input in master data such as G/L accounts, cost centers, etc.No postings can be made to functional areas ActiveThis enables the functional areas to be derived and updated during postingOptions for Activation per Company CodeR 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128The master data of the following objects is not company code-dependent, rather it is assigned to higher-level organizational units:ObjectAssigned organizational unitG/L account - Chart of accountsCost element - Chart of accountsCost center category - ClientOrder type - Client

In such cases, the Functional Area field is ready for input in all company codes of a client, provided that the status of cost of sales accounting is either In Preparation or Active for at least one company code of the client.Activating Cost-of-Sales Accounting (cont.)31When cost-of-sales is activated for a company code, the global parameters will have 2 in the Cost of sales accounting actv. field (this can be seen in transaction OBY6)

The Functional Area field is ready for input in all company codes of a client, provided that the status of cost-of-sales accounting is either In Preparation or Active for at least one company code of the client

R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Entering Functional Areas in Master Data32Master DataTransaction for updateAssignment LevelG/L AccountFSP2Chart of AccountsCost CenterKS02Controlling AreaCost Center CategoryOKA2ClientInternal OrderKO02Controlling AreaOrder TypeKOT2ClientCost ElementKA02Chart of AccountsR 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Enter Functional Areas in the relevant Master data. GL Accounts FSP2Cost Elements KA02Cost Center CategoriesOKA2Cost Centers KS02Order Types KOT2Internal Orders KO02 The master data of the following objects is not company code-dependent, rather it is assigned to higher-level organizational units:ObjectAssigned organizational unitG/L account - Chart of accountsCost element - Chart of accountsCost center category - ClientOrder type - ClientIn such cases, the Functional Area field is ready for input in all company codes of a client, provided that the status of cost of sales accounting is either In Preparation or Active for at least one company code of the client.

Functional Areas in Cost Center Master33Advantages of direct entryAllows for flexibility to change in case the cost center categories propose placeholder functional areas in the cost centerThe business may not want to create as many cost center categories as there are functional areasDisadvantages of direct entry Users can accidentally overwrite the correct functional area that was derived from the cost center categoryMay make master data creation more time-consuming

R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Cost Center Master v Cost center CategoryFunctional Areas in Internal Orders 34To ensure consistency of the functional areas in the master data of internal orders, define the Functional area field in the field selection control of the order type as an output field. This will make it impossible to manually enter the functional area in the order type. Is functional area entered directly in order master?Is functional area entered directly in order type?Is functional area entered in responsible cost center of the orderFunctional area recorded in order masterNoNoYESYESYESR 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128For Internal Orders, the functional area can be entered in the Order type and this will be transferred to the Order master. If no functional area exists on the order type, then the system checks the Functional area that exists in the Responsible Cost center for the Order and this will be transferred to the Order Master Data.To ensure consistency of the functional areas in the master data of internal orders, SAP recommends that you define the Functional area field in the field selection control of the order type as an output field. This will make it impossible to manually enter the functional area in the order type. To do this, in Customizing choose Controlling -> Internal Orders -> Order Master Data -> Screen Layout -> Select Fields.

Functional Areas in Secondary Cost Elements35Be careful when trying to enter functional areas in secondary cost elementsEntering a functional area in a secondary cost element only makes sense if, before the assessment, the CO object to be credited was only debited under the functional area that is also entered in the secondary allocation cost element Otherwise this could cause reconciliation issues if the sender cost center has been debited with other functional areas, in which case the functional area balance for this cost center will not be zeroFor assessments or other allocations, it is advisable to derive the functional area from the cost center or substitution rule

R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Be careful when deciding whether to enter functional areas in Secondary cost elements. As discussed above, this will overwrite the functional area in the cost object. For example, if you ran an assessment from one cost center (admin) with functional area admin, to another cost center (production) with functional area production. If the assessment cost element had a functional area of admin, then the functional area balance of the administration cost center is not zero after the assessment if the admin cost center has other functional areas debited to it. Entering a functional area in a secondary cost element, therefore, only makes sense if, before the allocation, the CO object to be credited (the administration cost center in this example) was only debited under the functional area that is also entered in the (secondary) allocation cost element.Changes to Functional Areas36If you want to change the functional area in the master data where postings with this functional area have been made, you get the following error:Transaction Data already existsYou can change this setting by either making the Error Message (FH 600) a Warning Message or deactivating the message totallyGo to Menu path : Financial Accounting (New) Financial Accounting General Settings (New) Document Default Values Change message Control for Document Processing

R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128If you want to change the functional area in the master data even though postings with this functional area have already been made, an error Transaction Data already exists appears. You can change this setting by either making the Error Message (FH 600) a Warning Message or deactivating the message totally. Go to Menu path : Financial Accounting (New) Financial Accounting General Settings (New) Document Default Values Change message Control for Document ProcessingNote: Changes to the functional area can lead to inconsistencies if documents are reversed. Functional Areas in Field Status Groups 37Functional Area field status is found in Additional account assignment section of posting keys transactions (OB41) and chart of accounts (OBC4)Field statuses can be set to allow functional areas to be suppressed, displayed, or required when documents are posted

Set the field status for functional areas to suppressed to eliminate possible user errorR 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128- Functional Areas in Posting Keys and Chart of Accounts- Functional Areas in Field status groups can be suppressed or optional depending on whether you want users to be able to overwrite functional areas manually. Best practice to keep it suppressedTopicsOverview of cost-of-sales accountingUsing functional areas for cost-of-sales accountingUsing cost-of-sales accounting with SAP General LedgerActivating cost-of-sales scenario and deriving functional areasCreating cost-of-sales financial statementsSummary38Start of first section:List the main points in your presentation and insert this slide at the start of each new topic. Move the highlighted box down for each new section. This divides your presentation into easy to follow sections.

R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 12839Reporting by Functional Area

R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 12840Options for Reporting by Functional Area

Other Report OptionsDrill-down ReportsReportPainterSince the functional area field is made available in the FAGLFLEXT table, standard report 0SAPBSPL-01 can be executed by functional areaOther reporting tools can also be used to tailor to specific requirements

Standard ReportsR 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Standard Report 0SAPBSPL-01Drilldown ReportsReport PainterOther Reporting options, e.g. BI, etc41Financial Statement VersionsYou must explicitly define financial statement versions as being permissible by functional area allowed indicator in the configuration settings of transaction OB58

You then assign the functional areas to the lowest nodes

You can assign either a functional area or an account to a node in the Financial Statement version, but not bothR 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128You must explicitly define financial statement versions to which functional areas are assigned as such. You do this by setting the "Fun.area allowed" indicator. Note: If you have already assigned functional areas to a financial statement version, and then you reset the Functional area permitted indicator, all functional areas assigned are deleted.Every new functional area should be included in the Financial Statement Version. Under Functional Area Not Assigned, the report also lists the functional areas that have not been assigned to an item in the financial statement version. You can either assign functional areas or accounts to a node. NOT both42Standard Report 0SAPBSPL-01This report can be executed through transaction S_PL0_86000028The functional area field is available to selection in the initial screenYou enter the financial statement version where you set the functional area as allowable

R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Standard Report 0SAPBSPL-01.43Standard Report 0SAPBSPL-01 (cont.)When executed in the drill-down format, this report can be displayed using the standard drilldown functionalitiesClick on any of the characteristics on the top left of the screen to analyze the data with that characteristic

These are the functional areas that were set up in the Financial Statement versionR 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128You can use these sample reports as templates for your own reports. You can make the settings for copying, defining, and editing drilldown reports in Customizing for Financial Accounting (New) under General Ledger Accounting (New) Information System Drilldown Reports (G/L Accounts). For more information about defining drilldown reports, see the SAP Library under Financials Financial Accounting General Ledger Accounting (New) Reporting Information SystemYou can also use the Report Painter to create your own reports. Since the Report Painter works with sets for the grouping, you have to convert your financial statement versions into sets.

44Drill-Down ReportsYou can use the standard reports as a template for creating your own custom drill-down reportFinancial Accounting (New) General Ledger Accounting (New) Information System Drilldown Reports (G/L Accounts)

Standard Report being copiedCustom ReportR 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128You can use these sample reports as templates for your own reports. You can make the settings for copying, defining, and editing drilldown reports in Customizing for Financial Accounting (New) under General Ledger Accounting (New) Information System Drilldown Reports (G/L Accounts). For more information about defining drilldown reports, see the SAP Library under Financials Financial Accounting General Ledger Accounting (New) Reporting Information SystemYou can also use the Report Painter to create your own reports. Since the Report Painter works with sets for the grouping, you have to convert your financial statement versions into sets.

How to Copy and Modify a Standard Report 45GR23GS11GR11GR51R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 12846Problem with Report Painter Reports Report Painter reports do not support a financial statement version with functional areasThis means that in order to group functional areas into reporting nodes, you need to create sets and replicate the functional area financial statement versionThis makes the reports more time-consuming to create It also means that you need to update two structures when business circumstances change the Financial Statement version and the Set that was created

R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128The SAP system provides you with further evaluation tools such as the Report Writer. However, these tools do not support a financial statement version with functional areas. Using these tools to create a profit and loss statement is therefore more time consuming. 47Other Reporting Options ABAP Reports Custom reports can be created from tables GLFUNCT and GLFUNCA in classical G/L and FAGLFLEXT & FAGLFLEXA in SAP G/LBI ReportsActivation of InfoCubes 0FIGL_C02 (Cost of Sales Ledger: Transaction Figures) and 0FIGL_VC2 (Cost of Sales Ledger: Financial Statements) Query 0FIGL_V10_Q0001 (Financial Statements (New): Actual/Actual Comparison) is a New G/L financial statement report which can be viewed by functional areas

R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Topics48Overview of cost-of-sales accountingUsing functional areas for cost-of-sales accountingUsing cost-of-sales accounting with SAP General LedgerActivating cost-of-sales scenario and deriving functional areasCreating cost-of-sales financial statementsSummaryStart of first section:List the main points in your presentation and insert this slide at the start of each new topic. Move the highlighted box down for each new section. This divides your presentation into easy to follow sections.

R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128ResourcesPaul Ovigele, 100 Things You Should Know About Financial Accounting with SAP (July 2011)Provides little-known tips to optimize the Financial Accounting module, including with cost-of-sales accountinghttp://help.sap.com/saphelp_erp60_sp/helpdata/en/e1/8e51341a06084de10000009b38f83b/frameset.htmGo to: ERP Central Component Financials Financial Accounting General Ledger Accounting General Ledger Accounting Cost of Sales AccountingSAP Note 677630 Correcting functional areas in FI documentsThis note can also be used to re-derive the functional areas of accounting documents already posted

49R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 128Five Key IdeasThe functional area field is updated by assigning the cost-of- sales scenario to the relevant ledgersCost of-sales can be activated as follows:In Preparation means it is available for entry in master dataActive means that it is available for postingIt is best not to allow direct entry of functional areas during posting in order to avoid manual errorsStandard financial statement reports such as 0SAPBSPL-01 can be viewed by functional areaFunctional areas are derived by manual entry, substitution, G/L account, cost element or cost object assignment

50R 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 12850QuestionsNow:Ask questions now for immediate answersLater:Contact me at paul@ovigele.com51Q&AR 150G 140B 140R 213G 209B 209R 0G 176B 240R 292G 0B 0R 255G 192B 0R 234G 40B 57R 123G 167B 157R 146G 208B 80R 60G 61B 62R 7G 43B 12851Disclaimer

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