Controlling Module

1
???

• ??????
• Controlling Module

2
??

• ??
• ??????????
• ???????
• (1)??(???)??????? (product costing)
• (2)???????? (planning and control)
• (3)????? (decision making)
• ERP CO????
• ERP CO????

3
??

• ????(Financial, FI)????????????????
• ????(Controlling CO)?????????????????????
• ERP????????(integration)?????(real
  time)?????,??CO???ERP????????????,????????????????
  ??????

4
??????????

• ??????????????????????????????????????????????????
  ??????
• ???????
• 1.????????????
• 2.??????????????????????,?????????????????????
• 3.????????(????????????????) ?????
• 4.????????????
• 5.?????????????

5
???????

• ERP??????????,????(????)???????(????)?ERP???????
• ????
• ??????????????????,??????????????
• ????
• ??????????????,???????????????????
• ????
• ???????????????????,?????????????????????????
• ??????????,??????????????????,?????????,??????????
  ?(AAA)

6
?????????
???? ????
????? ?????? ??????
???? ???????? ???????
???? ???????? ??????
???? ????? ????????
???? ???? ???????
???? ???? ?????????
??? ???? ????
7
ERP????????

• 1. ?????????????????
• 2. ????????????,???????
• 3. ??????????????
• 4. ??????????????????????

8
?????????????

• (1)??(???)??????? (product costing)
• (2)???????? (planning and control)
• (3)????? (decision making)
• SAP R/3?????????????ERP???

9
?8-1???????ERP????
10
?8-1?????????????ERP??
11
?8-1?????????????ERP??
12
????

• ????
• ????
• ????????????
• ???(Bill of Material)
• ????
• ???????????????????
• ????
• ??????????????
• ??????????????
• ???????
• ????????????
• ?????
• ?????????

13
?????????
14
?8-1 ????????
15
(?)????????????????

• 1.???????????
• ????????????JIT????????????????????,???????????
• ??(Job Costing)???????????????,???????????????(??)
  ???????,????????????????????????????,?????????????
  ???,??????????? ?
• ??(Process Costing)?????????????,?????????????????
  ????????????????,?????????????????????????????????
  ???????????,????????????????????,????????,????????
  ?????????????????
• ??(Backflush Costing),?JIT????????,???????????????
  ??????,?????????????,?????????????????????????ERP?
  ?????,?????FI??????????CO??,??CO?????????,????FI??
  

16
???????

• ????
• ??????(????)???????
• ???????????????????
• ????????(????)
• ????
• ????????(??)???????
• ???????????????????
• ?????????(??)

17
(?)????????????????

• 2.????????
• ??????????,?????????????????????????????
• ?????????????????, ????????????????

18
?8-4 ?????????????
19
(?)????????????????

• 3.?????(Activity-Based Costing, ABC)
• ?????????????????????????????,????????????????,??
  ???????????,????????,???????
• Cooper?Kaplan?1980?????????????????????????,??????
  ???????????????
• ?????
• ??????(cost assignment view)
• ????(process view)

20
?8-3 ????ABC??

• ??????(cost assignment view)
• ????????
• ??????????(resources)?????????(activities)
• ???????(cost objects)????????????????????,????????
  ??????????????????????
• ?????(resource drivers)????????????
• ?????(activity drivers)??????????????

21
?8-3 ????ABC??

• ????(process view)
• ?????????????(process),??????????????????????,????
  ?????
• ?????????(Process Value Analysis),????????????????
  ??????????????,????????????????????,??????????????
  (Pareto Analysis)?????????????
• ?????,???????(cost drivers)????????????????????,??
  ???????????(performance measures),??????????????

22
???????
????
????
????
????
??
????
????
????
????
???
A??
B??
??
23
?????? ??????
???? ???? ?????? A???? B????
???? ???? 1,500??? 500??? 1,000???
???? ???? 50,000?? 30,000?? 20,000??
???? ???? 30,000?? 25,000?? 5,000??
A?? A?? A?? B?? B?? B??
???? ???? ??? ???? ???? ??? ????
???? 500 400 200,000 1,000 400 400,000
???? 30,000 10 300,000 20,000 10 200,000
???? 25,000 4 100,000 5,000 4 20,000
?????(a) ?????(a) 600,000 620,000
????(b) ????(b) 25,000 5,000
???????(a/b) ???????(a/b) 24 124
24
(?)????????????????

• 4.??????(Cost Behavior Analysis)
• ????
• ????
• ?????
• ??????????(????????????????????????????)??????????
  ????,????????????????
• 5.??(??)???(Variable Costing)
• ???????(??????????????????)??????,???????????????

25
(?)??????????

• 1.????????(Cost-Volume-Profit Analysis, CVP)
• ???????????????????????????,??????????
  ?????????(Break-even Point)
• 2.?????(Standard Costing)
• ???????????????????????????
• ??????????????,????????,????????,?????????,???????
  ???,???????????
• 3.????(Budgeting)
• ????????????????,????????????,????????? ?
• 4.????(Responsibility Accounting)
• ????????????????????????????,????????
  ,?????????????,?????(??)???????????????????????,??
  ????????????

26
??-??-????
???
???
??/??
????
??
27
(?)??????????

• 5.??????(Segmented Reporting)
• ??????(??????????????)?????,?????????????????????,
  ???????????????
• 6.????(Performance Measurement)
• ?????????????,????????????

???? ???? ???? ????
???? Y
???? Y Y
???? Y Y
???? Y Y Y
???? Y Y Y Y
28
????(Performance Measurement)

• ???????(Balanced Scorecard)?????,???????????????,?
  ????????????
• ????(Financial)
• ????(Customer)
• ????????(Internal Business Process)
• ???????(Learning and Growth)
• ?????????
• ????????
• ?????????
• ??????,????????(Benchmarking) ?

29
(?)??????????

• 7.???????(Inventory Planning and Control)
• ?????????,????????????,??????????,?????????????
• 8.??????(Quality Cost Control)
• ???????????
• ????(Preventing Costs)
• ????(Appraisal Costs)
• ??????(Internal Failure Costs)
• ??????(External Failure Costs)
• ??????,?????????????????????
• ?SAP????,???????????CO???????????????/??????????(Q
  M)???

30
(?)???????

• 1.????(Product Pricing)
• CO???????????,???????
• 2.??????(Transfer Pricing)
• ????????????????,???????????????????,????????????
• 3.??????(Short-term Decision Analysis)
• ????????????,??????????ERP??????
• 4.??????(Capital Budgeting)
• ????????,????????????,????????????????????????????
  ?ERP??????

31
ERP CO?????

• ??????????
• ??????????????????
• ????????
• ???????
• ?????????????????
• ????????????
• ???????
• ??????????????
• ?????????

32
??????

• ?????????????????????????????????/??????????????,?
  ?????????????????

33

• ?8-6????CO????????????????????????????
• ????????(Cost Center Accounting CCA)
• ????????(Internal Orders Accounting IOA)
• ???????(Activity-Based Costing ABC)
• ????????(Product Cos Controlling PCC)
• ????????(Profitability Analysis PA)

34
?8-6 CO?????
35
?.ERP CO??????SAP R/3????
?.ERP CO??????SAP R/3????
36
(?)??????

• ????????(Cost Center Accounting CCA)
  ???????????????????????????????
• ????????(CCA)???????????
• ???????????
• ?????????
• ???????????
• ????????????????
• ?8-7??CCA????CO???????

37
??8.7 CO?????????CCA???
38
(?)??????

• ????????(Internal Orders Accounting
  IOA)????????????????????????/????(overhead)?????,
  IOA ??????????????????????????????????
• ??????(IOA)????????????(events)?????(????)??(overh
  ead projects)? IOA???????????(overhead
  orders)???????????????????????????,???????????????
  (Internal Orders)?

39

• ???????????????
• ???(??)????????????????
• ?????????????????
• ????????????
• ?8-8?CO??????????IOA????????

40
??8.8 CO?????????OPA???
T200?????????????????????
???????????????????????????
41
(?)?????

• ???????(Activity-Based Costing
  ABC)???(process)?????????????,
  ???????????????????????
• SAP????????ABC?
• (1)???????ABC(Parallel ABC) ??SAP?????ABC??????AB
  C???????????ABC?????????????????
• (2)???SAP ABC???????ABC(Operational ABC)
  ?????????SAP R/3???

42

• ABC??????????????
• ????(process cost)???
• ?????????????
• ???????(??????????????)?????(??)?
• ?????????????????????????????
• ??8-9??ABC???

43
??8.9 CO?????????ABC???
44
(?)??????

• ????????(Product Cost Controlling
  PCC)?????????????????????????????????????????????
  ?????????????????(Profitability Market Segment)?

45

• ?????????????????
• ????/??????????
• ????????,????????
• ??????????????????
• ??????????
• ?8-10?CO??????????PCC????????

46
??8.10 CO?????????PA???
????????,??????????????
47
(?)??????

• ????????(Profitability Analysis
  PA)???????(?????????????????)???????????? PA
  ???,???????????????????????????????
• ????????(Profitability Analysis
  PA)????CO?????????,??SAP?????????????
• ????????(PA)???????????????
• ?????????????????
• ??????????????????
• ??X????????

48
?8.11 CO?????????PA???
49
(?)????

• ?8-11???????????CO???????????????????,?????CO?????
  ??????????????????????????????????????????????????
  ????