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所在平台: Udemy |
课程主页: https://www.udemy.com/course/sap-co-material-ledger-ckmlcp-and-ckmlcpavr-in-s4-hana/
课程评论：没有评论
课程名称：SAP CO Material Ledger：CKMLCP和CKMLCPAVR在 “S/4 HANA” 中的应用 课程概述： 在S/4 HANA中，SAP在物料账和实际成本核算方面做出了重大增强，帮助企业应对国际财务报告准则（IFRS）和地方一般公认会计原则（Local GAAP）等复杂的并行会计原则。课程将详细阐述CKMLCP和CKMLCPAVR在S/4 HANA中的集成及功能，尤其是在不同会计原则下的各类成本计算方面。 CKMLCP（周期性实际成本核算运行）：这是用于执行物料账期末关账活动的传统交易，通常与领导账本关联，通常对应IFRS会计原则。 CKMLCPAVR（附加估值的实际成本核算运行）：旨在满足并行估值的需求，CKMLCPAVR允许企业基于非领导账本计算实际成本，这些账本可能对应地方GAAP或其他会计原则。 并行财务报告中的控制： 折旧考虑：折旧计算是制造商品总成本的关键部分。由于IFRS和地方GAAP的资产折旧规则和时间常常不同，制造商品成本（COGM）在这两种会计原则下会有所不同。在S/4 HANA中，资产会计模块可以维护不同的折旧领域，每个折旧领域都可以有自己的一套规则（例如，IFRS和地方GAAP各自适用），这便于进行并行折旧计算。 物料账中的并行估值：物料账可以为不同会计原则维护库存价值的并行记录，每个估值视图都与特定的账本相连。系统可以在相同的环境下以不同的价值记录库存，确保遵守国际和地方会计标准。 执行实际成本核算运行： - 对于IFRS：执行CKMLCP，使用领导账本。 - 对于地方GAAP：执行CKMLCPAVR，指定与地方GAAP会计原则相关的非领导账本。 将会计原则与账本连接：会计原则直接链接到特定的账本。领导账本通常代表IFRS，而非领导账本可以连接到地方GAAP或其他会计标准。通过将折旧领域链接到这些账本，系统确保在成本构成结构和COGM计算中包含正确的折旧计算。 S/4 HANA中并行报告的优势： - 合规性与灵活性：在一个集成系统中同时满足国际和地方报告标准，减少了对账工作，确保合规性。 - 透明度：清晰显示折旧等成本如何影响不同会计原则下的产品成本。 - 效率：简化期末关账活动，实现一致和自动化的计算。 总之，S/4 HANA在物料账和实际成本核算方面的能力为企业提供了一个强大的平台，能够无缝管理并行财务报告。通过利用CKMLCP和CKMLCPAVR，组织能够高效地满足全球和地方财务报告要求。
In S/4 HANA, SAP has made significant enhancements in the area of Material Ledger and Actual Costing, enabling businesses to meet the complexities of parallel accounting principles, such as IFRS and Local GAAP. Let's elaborate on the integration and functioning of CKMLCP and CKMLCPAVR in S/4 HANA, especially in the context of parallel COGM calculation for different accounting principles.CKMLCP and CKMLCPAVR in S/4 HANA:CKMLCP (Periodic Actual Costing Run): This is the traditional transaction used for executing the Material Ledger's period-end closing activities for actual costing. It typically refers to the standard or leading ledger, often linked to the IFRS accounting principle.CKMLCPAVR (Actual Costing Run for Additional Valuations): Introduced to cater to the need for parallel valuations. CKMLCPAVR allows companies to calculate actual costs based on non-leading ledgers which might correspond to local GAAP or other accounting principles.Parallel Financial Reporting in Controlling:Depreciation Considerations:Depreciation calculations are a key component of the total cost of manufactured goods. Since IFRS and Local GAAP often have different rules and timelines for asset depreciation, the cost of goods manufactured (COGM) will vary between the two accounting principles.In S/4 HANA, different depreciation areas can be maintained in the asset accounting module. Each depreciation area can have its own set of rules (for example, one for IFRS and another for Local GAAP). This facilitates parallel depreciation calculations.Parallel Valuation in Material Ledger:The Material Ledger can maintain inventory values in parallel for different accounting principles, with each valuation view being tied to a specific ledger.Inventory can be carried at different values in the same system, facilitating compliance with both international and local accounting standards.Executing Actual Costing Runs:For IFRS: Execute CKMLCP, which uses the leading ledger.For Local GAAP: Execute CKMLCPAVR, specifying the non-leading ledger associated with the local GAAP accounting principle.Linking Accounting Principles to Ledgers:Accounting principles are directly linked to specific ledgers. The leading ledger typically represents IFRS, while non-leading ledgers can be linked to local GAAP or other accounting standards.By linking depreciation areas to these ledgers, the system ensures the correct depreciation calculation gets included in the cost component structure and COGM calculations.Advantages of Parallel Reporting in S/4 HANA:Compliance & Flexibility: Catering to both international and local reporting standards in a single integrated system reduces reconciliation efforts and ensures compliance.Transparency: Clear visibility of how costs (especially depreciation) impact product costing under different accounting principles.Efficiency: Streamlined period-end closing activities with consistent and automated calculations.In summary, S/4 HANA's capabilities in the realm of Material Ledger and Actual Costing offer businesses a robust platform to manage parallel financial reporting in controlling seamlessly. By leveraging CKMLCP and CKMLCPAVR, organizations can ensure they meet both global and local financial reporting requirements efficiently.
