SAP中 Client 、Company Code 和Business Area

Client(集团)是SAP系统的一个组织单元/结构。该组织单元是最高层次的,也是所有实施SAP应用模块必须创建并维护的组织结构。每个Client在与其他业务、组织、技术等方面与其他Client都是独立的,有各自的主数据和数据库表。

在Client层次设置的系统属性和参数,适用于于该Client下的所有公司/公司代码等其他组织架构/单元;所有的输入和产出、处理加工都是分Client进行的,即不跨Client处理。

这也就是说,一个单位多个公司,设置成多个Client后,则:

(1)一个用户处理不同Client的业务,需要在每个Client下创建用户账号,并分配权限;

(2)不同Client中公司的同一个客户、供应商、物料等等都必须在各自的Client下创建维护,不能在一个Client下一次性创建,多个Client共享。

R/3初始安装时,有两个默认的Client即000和001;这两个Client包含必要的默认配置内容,因此可以作为创建新Client的模板。

实务处理中,一个Client可以与一个公司对应,也可以与多个公司对应。例如,一个集团,跨了很多行业,每个行业都有不少的公司。此时,如何有效设置和管理Client?为了保证Client层次上的数据充分共享和一致,整个设置为一个Client,而其下的行业等可以通过其他维度,比如控制范围等来划分。一个集团两个公司,设置为两个Client的,那么同一用户同时涉及到两个单位的业务,就必须为该用户在两个Client创建两个账户,分配两次权限。这显然会增加维护工作量,并且难以保证Client层次上一些数据的一致性。

SAP概念之Company(公司)

在SAP中,Company(公司)与Company Code(公司代码/公司码)是两个不同,但是又相联系的概念。

Company是根据相关法律规定出具财务报告的最小层次组织单元。

一个Client下,一个Company可以与一个或多个Company Code对应起来,一个Company Code只能对应一个Company。在启用SAP模块中,Company Code是必须的,而Company是选择性的。Company Code层次财务报表时自动生成的,而Company的财务报表是基于Company Code的合并报表。这也是SAP多维度和层次出具财务报表的一个体现。对于不需要出具这种合并报表的单位,Company是不需要进行维护的。

某单位实施SAP时,有这样的场景:全国一个总公司,下属42个分公司(非法人)。SAP处理中,将这43个总分机构都设置成Company Code,同时,设置了43个一样的Company。因为公司也需要出具各个分公司的报表和总公司的财务报表,所以上述设置没有真正启用SAP的合并报表功能,如果43个Company Code对应到1个Company,则可在系统内出具总公司层次的合并报表。
上面这段有失偏颇,理由有2:
1、设置43个company可以出合并报表,对于数据的汇总,设置成1个company还是43个company没有区别
2、设成43个company可以很好的解决内部抵消,如果设置成1个,无法实现灵活的内部抵消
所以,我支持设置成43个。

这里系统在组织架构本身,体现了如何处理法人和非法人的关系——会计上,法律实体一定是会计主体,而会计主体未必一定是法律主体。就像上面的,分公司是会计主体,却并非法律实体。因此,会计主体对应到Company Code层次,而法律实体对应到Company层次是可以满足两个层次分别出具报表要求的。

为了保证数据的一致性和可合并性,同一个Company下的Company Code必须使用相同的会计科目表(Chart of Account)和会计年度(Fiscal Year)。但是每个公司代码都可以使用不同的本币(Local Currency)。

基本的配置分为两部分:

(1)定义Company:组织架构-定义-财务会计-定义公司;

(2)将Company分配给已经定义的Company Code:分配-财务会计-将公司(Company)分派给公司代码(CompanyCode)。

SAP概念之Company Code(公司代码)

Company Code(公司码/公司代码)是依照外部会计要求的会计实体(一般)而设置的最小组织单元,有其自身完整的科目和帐套。所有的业务交易过账之后都将在该层次上得以反映和记录,以出具法定的财务报表,如资产负债表、现金流量表和利润表。

因此,Company Code的定义和维护时必须的,如果要启用SAP的一个应用模块的话。Company Code(公司码/公司代码)是FI模块最核心的组织单元;启用财务模块至少要定义一个公司代码,也可以说,每个Client的启用至少也应该有一个公司代码。

上面说到公司代码一般是根据会计实体要求设置的,实务中也可根据需要以其他标着设置公司代码,如一个不同地点的,分开,但是不完全独立的经营场所。例如,在国外的分支机构就是典型的例子。该分支机构不单独作为会计实体,但是需要采用相适应的货币、税率等准则。此时,单独设置成一个公司代码处理。而这个国外分支机构的公司代码和国内的总部对应的公司代码合并起来,对应一个公司(Company),认可可以出具国内规定的会计实体层次上的财务报表。又如,同一个地区,一个公司如果要将其两个工厂的业务完全分开,也可以设置成两个公司代码,然后对应到同一个公司(Company)。

公司代码是财务会计模块最核心的数据,是因为,其他模块产生的会计记录都最终转化为公司代码层次的财务记录进入FI模块了。因此,其他能够产生财务记录的模块自身的特有组织单元都与公司代码有适当的关联规则。于此,类似Controling Area是CO模块最核心的组织单元。

SAP概念之Business Area(业务范围

Business Area(业务范围)是根据单位的业务部门(Business Segment)或业务区(Business Area)域来划分确定的外部会计(External Accounting)的组织单元。
设置启用业务范围后,所有进入财务模块的记录都必须从业务范围的维度制定具体的业务范围,因此,可以基于业务范围出具满足内部目的(Internal Purposes)的财务报表(Financial Statements)。但是该组织单元的设置和启用时选择性的(Optional)。

实务中,外部机构可能要求编制提报外部分部报告(External Segment Reporting)。这种分部报告就是跨公司代码的,基于公司产品部门或业务区域产生的。例如,某集团将全集团划分为亚太区、欧洲区、美洲区、澳洲区等几个业务区域。但是公司代码不是区域维度划分的,因此,要出具这个区域维度的分部报告,就可以将这些区域设置为业务范围。如果定义了业务范围,进入总账的交易数据可为内部评估目的单独管理,出具业务范围层次的内部财务报表(Internal Financial Statements)。

完整启用业务范围后,必须保证所有的进入财务模块的记录行项目都增加业务范围——很多情况下,是录入单据的时候,指定业务范围,但是有的情况下,系统也可以通过主数据自动带出业务范围。例如,创建成本中心时,指定了这个成本中心的业务范围之后,使用成本中心时,相应的业务范围就自动确定了,不必重复指定,也不可矛盾的再次指定。

需要进行的基础配置:

(1)定义业务范围:组织结构——>定义——>财务会计——>定义业务范围。

(2)启用业务范围财务报表:财务会计——>财务会计全局设置——>业务范围——>使用业务部门的资产负债表

(3)将业务范围指定给其他主数据,如成本中心、内部订单。架架

原创文章,转载请注明: 转载自飞月秀

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