sap Controlling 2014

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© 2014 ERP Corp. All rights reserved.
SAP Accounting powered 
by SAP HANA – Moving 
Controlling and Finance 
Closer Together
Janet Salmon
SAP AG
Introduction
3
• The vision for SAP Accounting powered by SAP HANA
• SAP Accounting powered by SAP HANA – No More Aggregates
• A Common P&L: Linking FI and CO line items
• Account-based CO-PA: 
• Changes to report revenue and cost of goods sold by the CO-
PA dimensions 
• Enhancements to provide the necessary detail
• Allocations and Top-Down Distribution: 
• How overhead is captured and allocated from cost centers to 
CO-PA dimensions 
• Top-Down distribution to disaggregate revenues and costs 
• Work in Process: New reports and new approaches at period 
close 
Topics
• SAP Accounting powered by SAP HANA 
• Removing Redundancy
• Reducing Reconciliation Effort
• Why Account-Based CO-PA?
• What Happens to the Allocations?
• WIP, Variances, and Results Analysis
• Summary
4
Start 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 
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One atomic copy of data for 
Transactions + Analysis, all in Memory
 Eliminate unnecessary complexity and latency
 Less hardware to manage
 Accelerate through innovation, simplification + in-memory
 3 copies of data in different data models
 Inherent data latency
 Poor innovation leading to wastage
Transactions + Analysis + Acceleration 
processes separated
SAP HANA
(DRAM)
Transact
ETL
Analyze
ETL
Hasso Plattner and Real-time Business
A Common Database Approach for OLTP and OLAP 
Using an In-Memory Column Database
Hasso Plattner
Accelerate
Cache VS
The Vision for SAP Accounting powered by SAP HANA
User experienceSingle source of 
truth
 One source for financial 
and management 
accounting
 Beautiful user interfaces
 Availability on multiple 
devices
 Line item based and extensible
 Not limited by totals or pre-
configuration
Highest 
granularity
 Fast and flexible
 Beautiful user interfaces
 Apps for improved quality
Reporting & 
analysis
 Accelerated month-end closing 
processes and postings
 Intra-month processes and
simulations
Closing on the fly
 Consolidation methods on the fly
 Basis for comprehensive Consolidation
 No data replication necessary
Consolidation *
* planned
Three Financial Offerings Today
…
AnyDBAnyDB
ClientClient
SAP Business Suite
SAP ERP 
Finance
Business Suite
on SAP HANA
SAP HANA DBSAP HANA DB
SAP Business Suite
B
W
B
W
 SAP HANA DB 
 
 SAP HANA DB 
 
ERP Business Suite
Financials Add-On for 
SAP Business Suite 
powered by SAP HANA
Client Client 
Financials Add-On
B
W
B
W
A
p
p
s
A
p
p
s
EhP 7 EhP 7
ClientClient
Any DB Based on InMemory Technology (e.g. HANA)Based on InMemory Technology (e.g. HANA)
Finance Finance incl.
Accelerators
A
pps
A
pps
Topics
• SAP Accounting powered by SAP HANA
• Removing Redundancy
• Reducing Reconciliation Effort
• Why Account-Based CO-PA?
• What Happens to the Allocations?
• WIP, Variances and Results Analysis
• Summary
8
Start 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.
Materialized Aggregates (Totals and Index Tables) 
Real World
Process
e.g. Invoice
CO
Document
FI
Document
Totals & Indices
 Financial Accounting
Totals & Indices 
Management Account.
ERP Financials
 any classic DB
Financials powered 
by HANA
Stability
Processing
Analytics
Real World
Process
e.g. Invoice
CO Document
FI Document
Flexibility
Processing
Totals for 
Financial 
Accounting
Totals for 
Management 
Accounting
HANA views on the fly
Pre-Defined Aggregates
Flexibility
Stability
Analytics
http://www.saphana.com/community/blogs/blog/authors/D000002
• Data Redundancy
• Reconciliation Effort
• Minor Flexibility
• Higher Throughput
• Reduced 
Reconciliation
• Higher Flexibility
• Reduced Data 
Volume
• High Performance
Avoiding Redundancy in FI: Non Disruptive with Equally 
Named Views For Previous Total/Index Tables
10
Views Replace DDIC Tables (GLT0)
• ABAP Programs that previously read table GLT0 now select directly from 
BSEG
• Back up tables (GLT0_BCK) are used during the migration progress 
 
Avoid Redundancy in CO
• Non-disruptive with equally named views for previous total 
tables
Views Replace DDIC Tables (COSP)
• ABAP Programs that previously read table COSP now select directly 
from COEP
• Back up tables (COSP_BAK) are used during the migration progress 
and for non-redundant data, e.g. commitments
 
Other Aggregates: Summarization Reports
• Summarization reports are used to summarize values according to hierarchical 
structures defined by your organization. 
• This makes it possible to analyze values and quantities at higher levels, such 
as at plant level 
• A summarization hierarchy is used to summarize the values of the following 
objects:
• Maintenance and service orders 
• Internal orders 
• Projects 
• Sales orders and their items 
• Manufacturing orders, QM orders, and 
PCC
Summarization: Before and After
Goal: Remove VD* objects from tables Goal: Aggregate along hierarchy on the fly
Topics
• SAP Accounting powered by SAP HANA
• Removing Redundancy
• Reducing Reconciliation Effort 
• Why Account-Based CO-PA?
• What Happens to the Allocations?
• WIP, Variances, and Results Analysis
• Summary
16
Start 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.
Reducing Reconciliation: Logical Document
Balance Sheet 
Accounts
Profit and Loss 
Accounts
e.g. Payroll, COGS, 
Revenue
Primary Cost 
Elements
e.g. Payroll by Cost Center, 
COGS & Revenue by CO-
PA Dimensions
Secondary Cost 
Elements 
e.g. profit center 
boundaries are crossed
One to one link 
by line item
Secondary Cost 
Elements
e.g. no change to profit 
centers
Real Time Integration 
Accounts
Account 
extended by 
CO 
dimension(s)
Different 
account 
granularity
Switch in 
account 
structure
Harmonized Internal and External Reporting 
SAP ERP Financials – Postings to FI and CO
Management 
Accounting
 
Cost and revenue relevant postings create line items for P&L accounts in FI and cost elements in CO. FI line items 
are often aggregated compared to CO line items. Even if posted with the same granularity, there is no link on 
line-item level. This makes reconciliation of FI versus CO difficult. FI and CO documents are only linked on header 
level.
MM SD HRPP
Header Table 
COEPCOEP
COBKCOBK
Line Item Table
CO line item nr. 123
Cost element: 400000 100 DR
Cost center: A
BKPFBKPF
BSEGBSEG
FI line item nr. 10
Vendor: 4711 100 CR
Cost account: 400000 100 DR - 
Header Table
Line Item Table
Financial 
Accounting
MM = Material Mgmt
SD = Sales & Distribution
PP = Production Planning
HR = Human Resources
No link
between
FI and
CO line
items in
SAP ERP
1:1
 
With SAP Accounting powered by SAP HANA, the FI and CO line items are stored on the same level of 
granularity and are linked 1:1. This facilitates an easy reconciliation and drill-down to full detail in reporting. 
MM SD HRPP
Header Table 
COEPCOEP
COBKCOBK
Line Item Table
CO line item nr. 123
Cost element: 400000 100 DR
Cost center: A
BKPFBKPF
BSEGBSEG
FI line item nr. 10
Vendor: 4711 100 CR
Cost account: 400000 100 DR
Header Table
Line Item Table
Management 
Accounting
Financial 
Accounting
NEW
1:1
1:1
Same
granularity
of line items
and 1:1 link
in Smart
Accounting
Harmonized Internal and External Reporting 
SAP Accounting powered by SAP HANA – Postings to FI and CO
Extensionsto the CO Line Item Table (1)
• COEP line items contain a link to the source line item in FI (profit and loss 
items) or to the real-time integration postings in FI
 
 
MM SD HRPP
Header Table 
COEPCOEP
COBKCOBK
Line Item Table
CO line item nr. 123
Cost element: 800000 100 CR
CO-PA Object No. 4711
BKPFBKPF
BSEGBSEG
FI line item nr. 10
Receivables 100 DR
Revenues (acc. 800000) 100 CR
Header Table
Line Item Table
Management 
Accounting
Financial 
Accounting
NEW
CE4xxx
x
CE4xxx
x
Account-based
Profitability 
Analysis (CO-PA) 
 CO-PA Object number: 
4711
 Material: F-01
 Material group: FERT
 Sales org.: S001
NEW 
Each CO line
item for primary 
postings 
includes a
consistent 
object number 
from CO-PA
for improved 
multi-dimensional 
P&L reporting.
Harmonized Internal and External Reporting
SAP Accounting powered by SAP HANA – CO and Account-Based CO-PA
Extensions to the CO Line Item Table (2)
• COEP line items contain a link to the CE4 table where the CO-PA 
dimensions are stored. 
• COEP line items break out the CO object number by account assigment 
for easier reporting.
Reporting – Architectural Overview
HANA Views on Financials Logical Document
BSEG/
BKPF
COEP/
COBK
CE4SFIN
Crystal 
Reports
Analysis 
Office
Fiori Apps . . .
Financials Logical Document
Reporting Interfaces
Embedded BW (queries)
Master 
Data
Sample Report: Income Statement
Topics
• SAP Accounting powered by SAP HANA
• Removing Redundancy
• Reducing Reconciliation Effort
• Why Account-Based CO-PA?
• What Happens to the Allocations?
• WIP, Variances, and Results Analysis
• Summary
25
Start 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.
Types of Profitability Analysis
26
• Profitability Analysis prior to SAP Accounting powered by SAP 
HANA
Costing-Based
Value Fields
Revenue 1,000,000
Sales Deductions 100,000
------------Net Revenue
 900,000
Variable Mat. Costs 400,000
Variable Prod. Costs 190,000
Production Variances 10,000
------------
Contribution Margin 1 300,000
Material Overhead 50,000
Production Overhead 50,000
Contribution Margin 2 200,000
Res & Development 10,000
Marketing Costs 50,000
Administrative Costs 40,000
------------Contribution 
Margin 3 100,000
 Account-Based
Cost/Revenue Elements
800000 Revenue 1,000,000
808000 Sales Deductions 100,000
----------
Net Revenue 900,000
893000 Cost of Goods Sold 690,000
231000 Price Difference Account 10,000
 
651000 R & D Costs 10,000
671000 Marketing Costs 50,000
655000 Administrative Costs 40,000
----------
Operating Profit 100,000
Changes to Cost of Goods Sold, Variances & CO-PA 
Quantities
Cost of Goods Sold posting >
Split by Cost Components
Variance Posting >
Split by Variance Category
Additional Quantities 
with BAdI Logic
Split of COGS Based on Standard Cost Components
• Result in FI/CO (delivery quantity 1 pc) Costing:
• CO document incl. split in fix:
 
2
8
Multiple Quantity Fields in the Line Item Tables 
• Quantity settings:
• Three new fields in COEP -> BADI for populating fields
2
9
Split of Price Differences Using Variance Categories
• Variances (delivery with SP3):
• account 1
• account 2 
 
Standard posting would be: New posting logic with 
CO-PA Object: 
3
0
GBB AUA
100
 PRD PRF
100
GBB AUA
100
 PRD PRF
100
Link each line to 
one account
Account 1
70
Account 2
30
Topics
• SAP Accounting powered by SAP HANA
• Removing Redundancy
• Reducing Reconciliation Effort
• Why Account-Based CO-PA?
• What Happens to the Allocations?
• WIP, Variances, and Results Analysis
• Summary
31
Start 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.
Assessment Cycles in Account-Based CO-PA
2 = account-based
Amount field used in 
combination with cost 
elements on sender tab
Top-Down Distribution in Account-Based CO-PA
33
Top-down distribution in account-based CO-PA has been available since 4.7
Amount field used in 
combination with cost 
elements in selection criteria
Topics
• SAP Accounting powered by SAP HANA
• Removing Redundancy
• Reducing Reconciliation Effort
• Why Account-Based CO-PA?
• What Happens to the Allocations?
• WIP, Variances, and Results Analysis
• Summary
34
Start 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.
SAP Accounting powered by SAP HANA - WIP Analysis
• Work in Progress (WIP)
• WIP positions are now available with a higher granularity that shows the 
underlying primary and secondary costs
• The analysis is achieved by linking GL WIP line items with settlement line 
items via the order number in the GL line item.
Select orders data
Loop each orders
Endloop
UI display
ABAP
Select valid orders
Do aggregation
Do calculation
DB update
UI display
ABAP
Select valid orders HANA
Select orders data
Do aggregation for 
all orders
Old Code Pushdown
Loop aggregated data
Endloop
Do calculation
DB update
Period Close Processing
Code Pushdown Approach
Results Analysis for Sales Orders
KKAK KKAKH
Optimized Period Close Transactions
38
• Settlement (plant selection) CO88 -> CO88H
• Settlement (make-to-order sales orders) VA88-> VA88H
• Settlement (internal orders) KO8G-> KO8GH 
• Settlement (projects) CJ8G -> CJ8GH 
• Results Analysis KKAK -> KKAKH
(POC method or revenue-based)
• WIP Calculation at Actual Costs KKAO -> KKAOH
• Variance Calculation w. Full Settlement KKS1-> KKS1H
• Variance Calculation for Cost Centers KSS1-> KSS1H
Topics
• SAP Accounting powered by SAP HANA
• Removing Redundancy
• Reducing Reconciliation Effort
• Why Account-Based CO-PA?
• What Happens to the Allocations?
• WIP, Variances, and Results Analysis
• Summary
39
Start 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.
Resources
• SAP Accounting powered by SAP HANA - Frequently Asked Questions 
Blog Post
• http://www.erpcorp.com/sap-controlling-blog/entry/sap-
accounting-powered-by-sap-hana-frequently-asked-questions
• Janet Salmon, Controlling with SAP – Practical Guide
• ISBN-10: 978-1-4932-1012-1
• https://www.sap-press.com/controlling-with-sap-practical-
guide_3625/
• Janet Salmon and Ulrich Schlueter, SAP HANA for ERP Financials
• ISBN: 978-3-943546-97-2 
• http://shop.espresso-tutorials.com/Gedruckte-SAP-Buecher/SAP-
HANA-fuer-ERP-Financials-2-Auflage::35.html
• http://help.sap.com/sfin100
40
Five Key Ideas 
• SAP Accounting powered by SAP HANA is a new product with a 
new code line designed specifically for use with SAP HANA
• General availability began on August 1, 2014 
• SAP Accounting powered by SAP HANA uses the line items 
instead of the totals tables, allowing for faster updates and 
removing redundancy
• SAP Accounting powered by SAP HANA links the FI line items 
with the CO line items to give a complete profit and loss 
statement containing all relevant reporting dimensions
41
Five Key Ideas (cont.)
• SAP Accounting powered by SAP HANA focuses on account-
based CO-PA forreconcilability, but you can continue to use 
costing-based CO-PA to meet other business requirements
• SAP Accounting powered by SAP HANA significantly improves 
the period close by offering new transactions for settlement, 
WIP calculation, variance calculation, and results analysis
42
Questions
• Now:
• Ask questions now for immediate answers
• Later:
• Janet.dorothy.salmon@sap.com
43
Q&AQ&A
Disclaimer
SAP®, R/3, mySAP, mySAP.com, xApps, xApp, SAP NetWeaver®, Duet®, PartnerEdge, and other SAP® products and 
services mentioned herein as well as their respective logos are trademarks or registered trademarks of SAP AG in 
Germany and in several other countries all over the world. All other product and service names mentioned are the 
trademarks of their respective companies. ERP Corp is neither owned nor controlled by SAP.
	Slide 1
	Slide 2
	Introduction
	Topics
	Hasso Plattner and Real-time Business
	The Vision for SAP Accounting powered by SAP HANA
	Three Financial Offerings Today
	Topics
	Materialized Aggregates (Totals and Index Tables)
	Slide 10
	Views Replace DDIC Tables (GLT0)
	Avoid Redundancy in CO
	Views Replace DDIC Tables (COSP)
	Other Aggregates: Summarization Reports
	Summarization: Before and After
	Topics
	Reducing Reconciliation: Logical Document
	Slide 18
	Slide 19
	Extensions to the CO Line Item Table (1)
	Slide 21
	Extensions to the CO Line Item Table (2)
	Reporting – Architectural Overview
	Sample Report: Income Statement
	Topics
	Types of Profitability Analysis
	Changes to Cost of Goods Sold, Variances & CO-PA Quantities
	Split of COGS Based on Standard Cost Components
	Multiple Quantity Fields in the Line Item Tables
	Split of Price Differences Using Variance Categories
	Topics
	Assessment Cycles in Account-Based CO-PA
	Top-Down Distribution in Account-Based CO-PA
	Topics
	SAP Accounting powered by SAP HANA - WIP Analysis
	Period Close Processing
	Code Pushdown Approach Results Analysis for Sales Orders
	Optimized Period Close Transactions
	Topics
	Resources
	Five Key Ideas
	Five Key Ideas (cont.)
	Questions
	Slide 44