1 Introduction

19

1.1 Who Should Read this Book

21

1.2 How to Use this Book

22

1.3 Structure of the Book

23

2 Financial Statements and Statutory Reporting

27

2.1 The Financial Reporting Process

28

2.2 Designing the Financial Reporting Process

30

2.2.1 Master Data Governance

31

2.2.2 Harmonizing and Unifying the Chart of Accounts

32

2.2.3 Standardizing the Financial Reporting Structure

40

2.2.4 Comply with International Accounting Standards

48

2.2.5 Automating the Reconciliation of Intercompany Transactions

56

2.3 Financial Statement Basics

60

2.3.1 The Income Statement

61

2.3.2 Balance Sheet

64

2.3.3 Statement of Cash Flows

65

2.3.4 Notes to the Financial Statements

67

2.3.5 Financial Ratios

67

2.4 Financial Statements in SAP ERP

73

2.4.1 Balance Sheet and Income Statement

73

2.4.2 Cash Flow Statement

80

2.5 Financial Statements in SAP NetWeaver BW

82

2.5.1 SAP NetWeaver BW Queries for New G/L

88

2.5.2 Consolidated Financial Statements

90

2.6 Summary

91

3 Segment Reporting

93

3.1 Designing Segment Reporting

94

3.1.1 Determining the Right Segment Reporting Solution

95

3.1.2 Splitting and Having Balanced Books on Segment Reporting Objects

104

3.1.3 Capturing All Transactions with Segment Information

109

3.1.4 Simplifying Allocations

112

3.1.5 Rationalizing the Number of Profit Centers

112

3.1.6 Streamlining Data Flow from SAP ERP to SAP NetWeaver BW

113

3.2 Key Reports for Segment Reporting in SAP ERP

116

3.2.1 New Financial Statement Report

117

3.2.2 Classic Financial Statement Report

122

3.2.3 Other Reports for Segment Reporting

124

3.3 Key Reports for Segment Reporting in SAP NetWeaver BW

131

3.3.1 G/L (New) Balance Display Report

131

3.3.2 Balance Sheet and Profit and Loss (New): Actual/Actual Comparison

133

3.4 New Segment Reports Available with SAP Enhancement Packages

134

3.5 Summary

140

4 Tax Reporting

141

4.1 Designing the Tax Reporting Process

142

4.1.1 Indirect Tax Reporting

142

4.1.2 Direct Tax Reporting

143

4.2 Tax Reporting Design Considerations

144

4.2.1 Developing a Common Approach for Tax Calculation and Tax Determination

145

4.2.2 Integrating All Tax Requirements into the Design

148

4.2.3 Automating Tax Determination and Calculation

150

4.2.4 Capturing Tax-Exempt Transactions

154

4.2.5 Tax Data Granularity

155

4.2.6 Meeting Data Retention and Archiving Requirements for Tax Reporting

157

4.3 Tax Reports in SAP ERP

161

4.3.1 General Sales and Purchase Tax Reporting

162

4.3.2 Deferred Tax Reporting

169

4.3.3 EC Sales Tax List

171

4.3.4 Withholding Tax Reporting

173

4.3.5 Sales and Use Tax Reporting

180

4.4 Tax Reports in SAP NetWeaver BW

182

4.4.1 Data Modeling for Tax Reporting

182

4.4.2 SAP NetWeaver BW Tax Reporting

183

4.5 Summary

185

5 Accounts Payable and Accounts Receivable Reporting

187

5.1 Accounts Payable Reporting

188

5.1.1 Vendor Master Data Management

190

5.1.2 Invoice Processing Transactions

192

5.1.3 Payment Processing

193

5.2 Accounts Receivable Reporting

194

5.2.1 Customer Master Data Management

196

5.2.2 Automate Collection Management

199

5.2.3 Improve Dispute Management

200

5.2.4 Credit Management

200

5.3 Intragroup Accounts Payables and Accounts Receivables

201

5.4 AP and AR Reports in SAP ERP

203

5.4.1 Accounts Payable Reports

203

5.4.2 Accounts Receivable Reports

225

5.5 AR and AP Reporting in SAP NetWeaver BW

240

5.5.1 Accounts Payable Data Modeling

241

5.5.2 Accounts Payable Reports

242

5.5.3 Accounts Receivable Data Modeling

244

5.5.4 Accounts Receivable Reports

246

5.6 New AR/AP Reports Available with SAP Enhancement Packages

252

5.7 Summary

254

6 Asset Lifecycle Reporting

255

6.1 The Asset Lifecycle and Reporting Process

256

6.2 The Asset Reporting Architecture

258

6.2.1 Integrating Capital and Investment Management

260

6.2.2 Design Considerations for Asset Master Data Management

262

6.2.3 Asset Transfer Process

265

6.3 Asset Reporting in SAP ERP

266

6.3.1 Investment Management Information System

267

6.3.2 Asset Accounting Information System

269

6.4 Asset Reporting in SAP NetWeaver BW

283

6.4.1 Data Flow and Modeling for Asset Accounting

283

6.4.2 SAP NetWeaver BW Asset Reports

288

6.5 Summary

295

7 Cash Management Reporting

297

7.1 Designing the Cash Management Reporting Process

298

7.2 Cash Management Reporting Architecture

299

7.2.1 Centralizing Cash Management

302

7.2.2 Standardization of the Structure of Bank G/L Accounts

308

7.2.3 Automating the Reconciliation of Bank Statements

310

7.2.4 Integrating Cash Data with SAP CLM

312

7.3 Cash Management Reports in SAP ERP

317

7.3.1 Cash Management Reports

319

7.3.2 Liquidity Planner Actual Reports

330

7.4 Cash and Liquidity Management Reporting in SAP NetWeaver BW

333

7.4.1 Cash and Liquidity Management Data Flow

333

7.4.2 Cash and Liquidity Management Reports in SAP NetWeaver BW

336

7.4.3 Liquidity Planner Actual Data Flow

339

7.4.4 Liquidity Planner Reports in SAP NetWeaver BW

339

7.5 Summary

342

8 Treasury and Risk Management Reporting

345

8.1 Treasury and Risk Management Reporting Architecture

346

8.2 Transaction Manager

347

8.2.1 Transaction and Position Management Process

348

8.2.2 Parallel Position Management

355

8.2.3 Hedge Management

357

8.3 Market Risk Analyzer

363

8.4 Treasury and Risk Management Reporting in SAP ERP

365

8.4.1 Transaction Manager Reporting in SAP ERP

365

8.4.2 Market Risk Analysis in SAP ERP

372

8.5 Treasury and Risk Management Reporting in SAP NetWeaver BW

379

8.5.1 Transaction Manager Reporting in SAP NetWeaver BW

379

8.5.2 Market Risk Analysis in SAP NetWeaver BW

382

8.6 Summary

383

9 Management Accounting Reporting

385

9.1 Overhead Cost Controlling Reporting Architecture

386

9.2 Overhead Cost Management Process

388

9.2.1 Management Accounting Organizational Structure

389

9.2.2 Master Data Management for Overhead Cost Controlling

390

9.2.3 Real-Time Integration from CO to FI

396

9.2.4 Integrated Planning

399

9.3 Overhead Cost Management with the New G/L

401

9.4 Overhead Cost Controlling Reporting in SAP ERP

404

9.4.1 Cost Element Accounting Reports

405

9.4.2 Cost Center Accounting Reports

407

9.4.3 Internal Order Reports

411

9.4.4 Activity-Based Costing Reports

414

9.4.5 Project System Reports

416

9.5 Overhead Cost Controlling Reporting in SAP NetWeaver BW

420

9.5.1 Overhead Cost Controlling Data Modeling and Flow

421

9.5.2 Overhead Cost Controlling Queries

423

9.6 Summary

429

10 Product Cost Reporting and Profitability Analysis

431

10.1 Product Costing Process and Reporting

432

10.1.1 Product Cost Planning

432

10.1.2 Production Execution

442

10.1.3 Period End Closing

444

10.1.4 Actual Costing

449

10.2 Profitability Analysis and Reporting

452

10.2.1 Profitability Analysis Reporting Architecture

453

10.2.2 Profitability Analysis Reports in SAP ERP

461

10.3 Product Costing and Profitability Analysis in SAP NetWeaver BW

470

10.3.1 Data Modeling and Reporting of Product Cost Planning

471

10.3.2 Data Modeling and Reporting of Cost Object Controlling

476

10.3.3 Data Modeling and Reporting of Actual Costing

479

10.3.4 Data Modeling and Reporting of Profitability Analysis

482

10.4 Summary

486

11 Consolidated Financial Statements

489

11.1 Evolution of SAP Consolidated Financial Reporting

490

11.2 Consolidation Data Modeling

493

11.3 Integrating Legal and Management Consolidation

503

11.4 Consolidation Reporting Process

508

11.4.1 Automating the Consolidation Tasks

511

11.4.2 Integrating Consolidation Master Data

513

11.4.3 Determining the Right Structure for Consolidation Master Data

517

11.5 Consolidation Reporting Architecture

519

11.5.1 Consolidation Reporting and Analysis

521

11.6 Summary

527

12 SAP Reporting Tools

529

12.1 SAP ERP Reporting Tools

529

12.1.1 SAP List Viewer

531

12.1.2 Drill-Down Reporting

536

12.1.3 Report Painter and Report Writer

547

12.1.4 SAP Tools for Queries

567

12.1.5 ABAP Custom Reports

577

12.2 Summary

577

13 SAP NetWeaver BW Reporting Tools

579

13.1 SAP Business Explorer Suite

579

13.1.1 SAP BEx Query Designer

581

13.1.2 SAP BEx Analyzer

595

13.1.3 SAP BEx Web Application Designer

612

13.1.4 SAP BEx Report Designer

619

13.1.5 SAP BEx Broadcaster

626

13.2 Summary

631

14 Organizational Performance and Information Worker Applications

633

14.1 Governance, Risk, and Compliance

636

14.1.1 GRC Business Drivers

638

14.1.2 SAP Business­Objects Access Control

641

14.1.3 SAP Business­Objects Process Control

645

14.2 Corporate Performance Management

650

14.2.1 SAP Business­Objects Strategy Management

651

14.2.2 SAP Business­Objects Profitability and Cost Management

652

14.2.3 SAP Business Planning and Consolidation

655

14.3 SAP Business­Objects Business Intelligence Solutions

660

14.3.1 Crystal Reports

661

14.3.2 SAP Business­Objects Web Intelligence

674

14.4 Information Worker Applications

676

14.4.1 Enterprise Service-Oriented Architecture

678

14.4.2 SAP xApp Analytics

679

14.4.3 Duet Reporting

692

14.4.4 Adobe Products

699

14.5 Summary

701

15 Future Direction of SAP Financial Reporting

703

15.1 SAP Enhancement Packages

704

15.1.1 Simplification

706

15.1.2 Functional Capabilities

712

15.1.3 Industry-Specific Capabilities

713

15.1.4 Enterprise Services

713

15.1.5 Enhancement Packages 4, 5, and Beyond

714

15.2 Simplified Financial Reporting

715

15.2.1 Simple List Reporting

717

15.2.2 Multidimensional and Graphical Analysis

718

15.2.3 Formatted Reporting

721

15.3 Greater Integration with SAP Business­Objects

723

15.3.1 SAP Business­Objects Analysis

725

15.3.2 SAP Business­Objects Dashboards

728

15.4 Conclusion

731