The 123s of ABC Activity Based Costing in SAP

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作者 Dawn 2001年出版 分类:sap 1262

The 123s of ABC Activity Based Costing in SAP 英文原版非影印版!

Part One: Laying the Foundation 1
1 Cost Management: A Brief History and the Convergence of
Philosophies 3
Need for Change 3
Methods of Expressing Causal Relationships 8
Resource Consumption Accounting 16
Tandem Solution: Resource Consumption Accounting and ActivityBased Costing 23
Summary 34
2 Systems Support of the Activity-Based Costing Philosophy:
Stand-alone Analytical ABC versus Integrated ABC 37
Defining Definitions 38
Detailed Differences 40
Summary 55
3 Overview of SAP and Integrated Activity-Based Costing 59
Highlights of the Core Modules 59
Highlights of the Controlling Module 72
Summary 87
4 Evolution of SAP’s Integrated Activity-Based Costing 91
Pre–SAP R/3 2.2 91
SAP R/3 2.2 95
SAP R/3 3.0A through 3.1I 98
SAP R/3 4.0A 99
SAP R/3 4.5A 104
SAP R/3 Enjoy (4.6A/B) 107
mySAP.com (Using R/3 Release 4.6C) 108
Future Functionality 111
Evolution of Activity-Based Costing Summary 113

Part Two: SAP R/3 Integrated Activity-Based Costing 117
5 Integrated Activity-Based Costing with Responsibility
Accounting 119
Cost Center Accounting Capabilities 120
Information Flows 141
Sample Key Business Decisions 157
Implementation Guidelines 162
Summary 166
6 Integrated Activity-Based Costing with Overhead Order
Accounting 171
Overhead Order Capabilities 171
Information Flows 178
Sample Key Business Decisions 192
Implementation Guidelines 195
Summary 197
7 Integrated Activity-Based Costing with Product Costing and
Production Control 201
Product Costing Analysis Capabilities 202
Information Flows 207
Sample Key Business Decisions 217
Implementation Guidelines 222
Summary 223
8 Integrated Activity-Based Costing with Market Segment
Analysis 227
Multidimensional Analysis Capabilities 227
Information Flows 234
Sample Key Business Decisions 249
Implementation Guidelines 256
Summary 258
9 Integrated Activity-Based Costing 261
Integrated Activity-Based Costing Capabilities 261
Information Flows 267
Sample Key Business Decisions 275
Implementation Guidelines 293
Summary 297
vi CONTENTS
Part Three: Beyond SAP R/3 Integrated Activity-Based Costing 301
10 SAP Integrated Activity-Based Costing Combined with Oros
Modeling Capabilities 303
Bridge Product and Functionality 304
Information Flows 304
Sample Key Business Decisions 323
Implementation Guidelines 331
Summary 337
11 Activity-Based Costing/Management with Strategic Enterprise
Management 343
Strategic Enterprise Management 343
Information Flows 349
Sample Key Business Decisions 359
Implementation Guidelines 362
Summary 366

ABC Costing 英文原版
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