Handling Balance Sheets and P&L Statements in SAP BW 3.0

Handling Balance Sheets
and P&L Statements in
SAP BW 3.0
Jie Deng, Product Management BI
SAP AG
Agenda
What is new for Balance Sheets and P&L
Statements in SAP BW 3.0B
How does SAP support Balance Sheets and
P&L Statements
How does the Architecture look at first sight
What do you need to know about the
detailed Data Modeling
How to implement your own content for
Balance Sheets and P&L Statements
Summary
© SAP AG 2005, Jie Deng / 2
Agenda
What is new for Balance Sheets and P&L
Statements in SAP BW 3.0B
How does SAP support Balance Sheet and
P&L Statements
How does the Architecture look at first sight
What do you need to know about the
detailed Data Modeling
How to implement your own content for
Balance Sheets and P&L Statements
Summary
© SAP AG 2005, Jie Deng / 3
Definition of Balance Sheets and P&L Statements
Balance Sheets and P&L statements represent a picture of the
financial position of a company at a point in time (typically, at the
end of a reporting period)
„ The resources (assets), both financial and property, are displayed on
the left-hand side of the balance sheet
„ Claims (liabilities and equity) against those resources are displayed on
the right-hand side of the balance sheet
„ To balance, the assets of the company must be equal to the claims
(liabilities and equity) against those resources
„ The profit and loss statement summarizes the revenues generated and
expenses incurred for a specific period
© SAP AG 2005, Jie Deng / 4
Balance Sheets and P&L Statements in SAP BW
„ View and analyze Balance Sheets and P&L statements as of
BW 3.0B Support Package 18
„ Include balance-dependent position of accounts (Contra
items) and the calculation of retained earnings in the balance
sheet/P&L structure
„ Contra item:
© SAP AG 2005, Jie Deng / 5
‹
The balance of certain financial statement items should be
reversed
‹
It is necessary to show the value on the other side of the balance
sheet
‹
Within a consolidation chart of accounts, you can assign to such
FS items an FS item of the other side of the balance sheet, a socalled contra item
Balance Sheets and P&L Statements in SAP BW 3.0B
Contra
Item
© SAP AG 2005, Jie Deng / 6
Balance Sheets and P&L Statements in SAP BW 3.0B
(cont.)
Contra
Item
© SAP AG 2005, Jie Deng / 7
Agenda
What is new for Balance Sheets and P&L
Statements in SAP BW 3.0B
How does SAP support Balance Sheets and
P&L Statements
How does the Architecture look at first sight
What do you need to know about the
detailed Data Modeling
How to implement your own content for
Balance Sheets and P&L Statements
Summary
© SAP AG 2005, Jie Deng / 8
How SAP BW Supports Balance Sheet and P&L
Statements
„ Balance Sheet and P&L statements are available starting with
SAP BW 3.0B Support Package 18
„ Period Accounting and Cost of Sales Accounting (for US
GAAP) are supported by the standard Business Content
„ InfoCube:
‹
0FIGL_VC1: General Ledger : Financial Statements
‹
0FIGL_VC2: Cost of Sales Ledger : Financial Statements
„ Queries:
‹
0FIGL_VC1_Q0001 Balance Sheet and P&L: Actual/Actual
Comparison
‹
0FIGL_VC2_Q0001 Balance Sheet and P&L (Cost-of-Sales
Account): Actual/Actual Comparison
„ Different structures for balance sheets or profit & loss
statements can be uploaded from the source system and
used as display hierarchies
© SAP AG 2005, Jie Deng / 9
Agenda
What is new for Balance Sheets and P&L
Statements in SAP BW 3.0B
How does SAP support Balance Sheets and
P&L Statements
How does the Architecture look at first sight
What do you need to know about the
detailed Data Modeling
How to implement your own content for
Balance Sheets and P&L Statements
Summary
© SAP AG 2005, Jie Deng / 10
Architecture in a Quick View
General Ledger:
Financial Statements
Hierarchy Table
0GLACCEXT
Cost of Sales Ledger:
Financial Statements
Virtual
InfoCube
with
Services
Function module:
RS_BCT_FIGL_DATA_GET
General Ledger:
Transactional Figures
Cost of Sales
Ledger:
Transactional
Figures
Basis
InfoCube
By using Virtual Cubes with Services the problem of displaying balancedependent positions of accounts (Contra Items) has been solved!
© SAP AG 2005, Jie Deng / 11
Business
Explorer
Basic
InfoCube
Master Data
MultiProvider
Reporting Only
ODS Object
Virtual
InfoCube
InfoSet
© SAP AG 2005, Jie Deng / 12
InfoProvider Interface
Containing Data
Virtual InfoCube with Services as a Kind of
InfoProvider in SAP BW 3.0B
OLAP
Engine
Virtual InfoCube with Services
Overview
„ Does not have its own physical data storage in SAP BW
„ A user-defined function module is used as a DataSource
„ The properties of the DataSource can be defined more precisely with
a number of options
Use
„ A virtual InfoCube with services can be used if you want to display
data from non-BW data sources in SAP BW without having to copy
the data to the SAP BW structures
„ The "classical" SAP RemoteCube via SAPI is also mapped into a
virtual InfoProvider with services, with the default options of “NO
SID support,” “NO navigational attribute support,” and “convert
restrictions”
„ The data can be either local or remote
„ You can also change the data with your own calculations before
passing it to the OLAP processor
© SAP AG 2005, Jie Deng / 13
Agenda
What is new for Balance Sheets and P&L
Statements in SAP BW 3.0B
How does SAP support Balance Sheets and
P&L Statements
How does the Architecture look at first sight
What do you need to know about the
detailed Data Modeling
How to implement your own content for
Balance Sheets and P&L Statements
Summary
© SAP AG 2005, Jie Deng / 14
Balance-Dependent Position
„ Balance-dependent position of accounts (Contra Item) in the
balance sheet hierarchy
„ Conditional exception aggregation (“balance sheet aggregation”)
is done by Service Function Module
„ Valid for the characteristic Balance Sheet/P&L statement Item
(0GLACCEXT)
„ The used balance sheet hierarchy needs a special attribute:
Balance Dependency of a Hierarchy Node (0BAL_DEPEND)
„ Fixed text table for InfoObject 0BAL_DEPEND:
© SAP AG 2005, Jie Deng / 15
‹
No Balance dependency (“ ”):
‹
Suppress Balance if positive (“1”)
‹
Suppress Balance if negative (“2”)
Balance Sheet Structure: Balance-Dependent
Assignment of G/L Accounts
Balance Sheet Structure
Assets
Fiscal Year 2000
Total of these
accounts is positive,
then these accounts
should be displayed
on the side of Assets
Fiscal Year
1999
Difference
260000
180000
80000
200000
180000
20000
60000
0
60000
60000
0
60000
Bank Account 4711
100000
0
100000
Bank Account 4712
-50000
0
-50000
Bank Account 4713
10000
0
-10000
Liabilities
-260000
-180000
-80000
Capital
-260000
-140000
-120000
0
-40000
40000
0
-40000
40000
0
50000
-50000
0
-80000
80000
0
-10000
10000
Fixed Assets
Current Assets
Credit Bank 1
Payables
Payables Bank 1
Bank Account 4711
Bank Account 4712
Bank Account 4713
© SAP AG 2005, Jie Deng / 16
Total of these
accounts is negative,
then these accounts
should be displayed
on the side of
liabilities
Master Data: Balance Sheet/P&L Statement Item
Balance Sheet/P&L statement item: InfoObject 0GLACCEXT
„ Contains G/L account or functional area
„ Hierarchy Æ Balance Sheet and Profit & Loss Structure
Key composition of InfoObject 0GLACCEXT
E.g.
INT
000000113100
1 A
Type (1 Char):
Chart of Accounts
A Æ G/L account
(4 Char)
G/L account or
F Æ Functional area
Functional area (12 Char)
Position Indicator (1 Char)
1 Æ Account is assigned to Assets
2 Æ Account is assigned to Liabilities
´ ´ Æ Default
Conversion Exit ACCEX: internal Æ external representation
Example:
INT 000000113100 1A Æ INT/113100
© SAP AG 2005, Jie Deng / 17
Attribute 0BAL_DEPEND
The balance sheet hierarchy uses the attribute 0BAL_DEPEND. This
has three different values:
„ Normal aggregation (default value):
The accounts are fixed either on the assets side or on the liabilities
side of the balance sheet – this is valid for the most accounts
Some accounts need to be flexibly displayed in the hierarchy,
dependent on their current state. For these, the following two values
are relevant:
„ Aggregation only with debit sign (“1”):
The leading sign of the accounts sum will be checked – if it is
positive, the accounts will be aggregated to the leading node and
displayed on the assets side
„ Aggregation only with credit sign (“2”):
The leading sign of the accounts sum will be checked – if it is
negative, the accounts will be aggregated to the leading node and
displayed on the libilities side
© SAP AG 2005, Jie Deng / 18
Hierarchy: Balance Sheet and Profit & Loss Structure
Assets
Attribute
0BAL_DPEND = 1
Liabilities
Attribute
0BAL_DPEND = 2
© SAP AG 2005, Jie Deng / 19
Transaction Data
2 Virtual InfoCubes:
„ General Ledger Accounting (0FIGL_VC1) for Period Accounting
„ Cost-of-Sales Ledger (0FIGL_VC2) for Cost of Sales Accounting (US
GAAP)
These two Virtual InfoCubes contain no data. Queries based
on them are supplied by the implemented services with data
from the appropriate BasisCubes 0FIGL_C01 and 0FIGL_C02
To allow the balance dependent positioning of the nodes in
the balance sheet hierarchy, a special function module
calculates the data from the BasisCube on the fly and shows
the result in the query
© SAP AG 2005, Jie Deng / 20
Transaction Data Flow
General Ledger (Period Accounting)
0FIGL_VC1
Characteristic
Virtual Data:
Calculated at
Query Runtime
0GLACCEXT …
Key figures
Cost of Sales Ledger
Virtual InfoCubes
with Services
0VAL_FLOW
0VAL_STOCK
0GLACCEXT Æ Determine
position indicator ‘ ‘,’1’,’2’
Persistent Data:
Loaded from R/3
Key figures
Business Logic:
Balance Dependent
Assignment of G/L
Accounts
0FIGL_C01
Characteristics
0FIGL_C02
Characteristics
0CHRT_ACCTS
0GL_ACCOUNT …
0CHRT_ACCTS
0GL_ACCOUNT
0FUNC_AREA …
Basic InfoCube
Key figures
Key figures
0DEBIT, 0CREDIT
0BALANCE
0DEBIT, 0CREDIT
0BALANCE
GLT0
© SAP AG 2005, Jie Deng / 21
0GLACCEXT …
0VAL_FLOW
0VAL_STOCK
Function Module
RS_BCT_FIGL_DATA_GET
• Read Data from Basic InfoCube
• Read Presentation Hierarchy of
Financial Statement Item
• Key Composition of
Hierarchy Table
0GLACCEXT
0FIGL_VC2
Characteristic
SAP R/3 Table
GLFUNCT
Query Using Balance Sheet/P&L Statement Item and the
Appropriate Hierarchy
ƒFinancial Statement Item (InfoObject 0GL_ACCEXT) should be defined in row
in Query Designer
ƒAny structure for Balance Sheets or Profit & Loss Statements can be selected
as display hierarchy
ƒFiscal year variant (InfoObject 0FISCVARNT) should be defined as the filter to
determine the right fiscal period
© SAP AG 2005, Jie Deng / 22
Example: Deutsche Bank 1997 on the Assets Side
Total of
these
contra
items is
calculated
on the fly!
INT as
display
hierarchy
Contra Items
with Balance
Dependency
= ‘1’
© SAP AG 2005, Jie Deng / 23
Example: Deutsche Bank 1996 on the Liabilities Side
Contra Items
with Balance
Dependency
= ‘2’
© SAP AG 2005, Jie Deng / 24
Balance Sheet and P&L in SAP BW Web Applications
Important Note:
If you want to present the Balance Sheet and P&L
Statement in SAP BW Web applications, please
implement note 707830
With BI Content 3.3 Add-on (available in October
2003) the Balance Sheet and P&L Statement is
automatically available for SAP BW Web Applications
© SAP AG 2005, Jie Deng / 25
Agenda
What is new for Balance Sheets and P&L
Statements with SAP BW 3.0B
How SAP Supports Balance Sheet and P&L
Statements
Architecture in a quick view
What do you need to know about the
detailed Data modeling
How to implement your own content for
Balance Sheets and P&L Statements
Summary
© SAP AG 2005, Jie Deng / 26
How to Implement Your Own Content
Implementation steps in SAP BW:
„ Define a Basis InfoCube which contains the transactional data from
R/3. This Basis InfoCube should contain InfoObject 0GLACCEXT and
0FISCVARNT.
„ Create a function module (the virtual Cube with services), which
should be copied from RS_BCT_FIGL_DATA_GET_VC1 or
RS_BCT_FIGL_DATA_GET_VC2.
„ Define a Virtual InfoCube with services containing the appropriate
function module
„ Analyze transactional data by creating Queries based on the Virtual
InfoCube. InfoObject 0GLACCEXT and 0FISCPER should be included
in the definition of the query.
© SAP AG 2005, Jie Deng / 27
Mandatory InfoObject 0GLACCEXT
Financial Statement Item (0GLACCEXT) is a central object for this
solution
„ Only the Hierarchy of 0GLACCEXT has the hard coded attribute
0BAL_DEPEND. No other hierarchy has this attribute!
„ Function module for Virtual InfoCube with Services (RS_BCT_
FIGL_DATA_GET_VC1/VC2) is hard coded for InfoObject
0GLACCEXT. No other InfoObject will work for this function module!
If you would like to use this solution to display the Balance Sheets and
P&L Statements in SAP BW …
Please do not create your own InfoObject for financial statement item
instead of 0GLACCEXT!
Also, please do not copy this InfoObject to the customer name space e.g.
‘Z*’!
© SAP AG 2005, Jie Deng / 28
Consideration of Performance Aspect
When you analyze the transactional data in BEX Analyzer or the
Web, the function module (Virtual InfoCube with Services) will be
executed every time when you drill-down, filter, or perform any
other navigation. So the performance aspect is very important in
this case.
By using the Virtual InfoCube with Services in this solution, you
need to consider the following potential performance
degradation:
„ When Basis Cube contains too much data
„ If Virtual InfoProvider function module does not support navigational
attributes, the OLAP engine will still support it, but may result in a
performance problem
„ When performing complex restrictions
„ Handling of compound characteristics
„ Handling of exclude conditions
„ Not able to use OLAP Cache
© SAP AG 2005, Jie Deng / 29
Important SAP Notes (1)
Documentation:
„ Regarding the Documentation of Balance Sheets in SAP BW, please
refer to SAP Note 673564.
Content activation:
„ Since 0FIGL_C01 and 0FIGL_C02 is not in the dataflow for Virtual
InfoCube 0FIGL_VC1 and 0FIGL_VC2, you need to activate these two
Basis InfoCubes before you activate Virtual InfoCubes. Please see
SAP Note 616899 for further details.
Display Balance Sheet /P&L Statements on Web:
„ Implement SAP Note 707830 to display Balance Sheets and P&L
statements in SAP BW Web Applications if you have SAP BW
release which is lower than BI Content 3.3 Add-on.
© SAP AG 2005, Jie Deng / 30
Important SAP Notes (cont.)
Restrictions with standard Business Content:
„ For technical reasons, we can not currently deliver transfer rules for
hierarchies. You must create transfer rules manually after you
activate the standard business content. Please see SAP Note 663945
for further details.
Reporting:
„ Regarding the standard delivered Business Content, error occurs if
the reporting and comparison time periods overlap or if reporting
and comparison time periods are identical. This is a program error.
Please see SAP Note 703761 for further details.
© SAP AG 2005, Jie Deng / 31
Agenda
What is new for Balance Sheets and P&L
Statements in SAP BW 3.0B
How does SAP support Balance Sheets and
P&L Statements
How does the Architecture look at first sight
What do you need to know about the
detailed Data Modeling
How to implement your own content for
Balance Sheets and P&L Statements
Summary
© SAP AG 2005, Jie Deng / 32
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http://www.sap.com/usa/education/
© SAP AG 2005, Jie Deng / 34
4 Key Points to Take Home
„ As of SAP BW 3.0B Support Package 18, it is possible for you to view
and analyze Balance Sheets and P&L statements in SAP BW queries
where the display hierarchy is based on any Balance
Sheet/Profit&Loss statement structure
„ Balance-dependent positions of accounts in the Balance Sheet/P&L
structure are now included in the view as well as the calculation of
retained earnings
„ With the function of Virtual InfoCubes with services it is possible to
calculate the data from the BasisCube on the fly and show the result in
the query
„ SAP-delivered Standard Business Content for this solution. InfoObject
0GLACCEXT (financial statement items) is delivered as a central and
mandatory Object to display Balance Sheets and P&L Statements in
SAP BW
© SAP AG 2005, Jie Deng / 35
Your Turn!
Q&A?
How to Contact Me:
Jie Deng
[email protected]
© SAP AG 2005, Jie Deng / 36
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