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Business Consolidation (SEM-BCS): New and Changed Functions ( RELNSEM-BCS_600 )

Business Consolidation (SEM-BCS): New and Changed Functions ( RELNSEM-BCS_600 )

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Business Consolidation (SEM-BCS): New and Changed Functions

Use

General/Infrastructure

Transports of Business Partner Data

Transports of master data to consolidation units now let you also transport the associated business partner information. As a result, you can also transport all master data of consolidation units, including the remaining customizing settings and the remaining master data of SEM-BCS.

Mapping of Predefined Attributes to Attributes of SAP Business Information Workbench (SAP BW)

SEM-BCS master data is modeled in InfoObject maintenance of SAP BW and in the structures that are fixed in the consolidation system. For example, the master record of a consolidation unit contains:

  • A type and custom attributes - as defined in the BW InfoObjects
  • Predefined attributes, such as the local currency key

In earlier releases, these two parts were kept separate to ensure consistency. For example, even if a BW InfoObject is created for the local currency, this object is not the same as the predefined attribute for the local currency, the latter of which is used in the consolidation functions. This separation ensures the data integrity and consistency of the data model. However, this separation also prevents BW Reporting from accessing the predefined attributes.

Starting in ERP 2005, you can map certain predefined attributes to their respective custom attributes. This provides access to the values of these attributes in BW Reporting (when this uses the respective custom attributes).

Increased Performance

Reading of transaction data from the transactional InfoCube has been accelerated. At the same time, the workload when reading from the transactional InfoCube has been shifted from the database server to the application server.

The performance measurements in the statistics report program UC_STAT0 now show much more detail:

  • Numerous new measuring points have been defined for functions, tasks, and monitor activities.
  • The report program now writes ASTAT (application-specific statistics) data records, which you can use in statistics tools such as the transactions ST30 or STAD to produce yet more detailed analyses.

If you model a matrix organization in Customizing, the system now buffers the valid combinations of consolidation groups in a dedicated shared memory area of the application server. This speeds up the launching of the consolidation monitor as well as the execution of tasks. New computations of the valid combinations of consolidation groups are now only necessary after making changes to master data.

Document analysis has been improved, which also accelerates task execution.

Task execution now displays the current status of processing progress.

MultiCube reporting now supports loading of delta datasets, which often reduces the volume of data to be read.

"Garbage Collector" for Generated Objects

The "Garbage Collector" function identifies generated objects that are no longer needed, and deletes such objects from the database. The function processes the following SEM-BCS-specific, generated objects:

  • Selection screens for the workbench and the monitor
  • Tables and views of the consolidation area

Integrated Data Collection

Collection of Master Data and Hierarchies from SAP Systems (ERP, R/3, BW)

Collection of master data has the following new functions:

  • Master data and hierarchies can be collected from any SAP BW InfoObject. Two technical scenarios are possible:
  • Master data of a BW InfoObject is first replicated in SAP BW from any BW data source (as in an extraction from SAP ECC) and then, in a second step, transferred to SEM-BCS.

  • Master data of a BW InfoObject is virtual. In this scenario, when master data is transferred to SEM-BCS, the data is directly extracted from the BW data source and immediately loaded into SEM-BCS.

  • Combinations of consolidation units (such as companies and profit centers) can be collected from a BW InfoProvider.
  • The new "Load" function features the following subfunctions:
  • Source selection condition

  • Target selection condition

  • Mapping of sources to targets

  • BAdIs for custom logic

Collection of master data also supports master data integration with the SAP ECC component EC-CS: Here you can use flexible upload to load into SEM-BCS master data files that have been downloaded from FI-GL and EC-PCA, despite their ECC-specific format. Mapping functions and BAdIs can be used here, too.

Uploading of Files That Have Been Downloaded with FI-SL Rollup

This function lets you upload files that have been downloaded from a transactional system by means of FI-SL rollup. If you want to synchronize the customizing settings in SEM-BCS with those in a transactional system, you can export a portion of the SEM-BCS customizing settings into a file, and upload the file in the transactional system. Then you can use a rollup to write transaction data to a file, for example, from the profit center ledger (totals table GLPCT). You can then use flexible upload to upload the file of transaction data into your SEM-BCS system.

Uploading of Files That Have Been Downloaded with RFBILA00

In the transactional system, you use the program RFBILA00 to write transaction data to a file. Then you can use flexible upload in the SEM-BCS system to upload the file as reported financial data.

Management of Assets and Liabilities (Including Fair Value Differences)

The Entity "Assets and Liabilities"

You can extend your data model with the new entity "assets and liabilities." This provides the following functions:

  • You can maintain master data specific to this new entity (by means of manual data entry of master data, or automatic loading).
  • You can enter additional financial data for this entity (by means of manual data entry or automatic loading). Depreciation of additional financial data is automatically continued in the period initialization function.
  • You can extend the document database with this entity.
  • The entity can be posted when you manually post documents.

"Capitalization and Valuation Allowances of Assets and Liabilities" Function

This function creates automatic posting documents that are managed by the master data and the additional financial data. Posting documents are created for the following activities:

  • Capitalization of new assets/liabilities with an option to record deferred taxes in the balance sheet
  • Valuation allowances (that is, write-up and depreciation) of assets/liabilities
  • Retirement of assets/liabilities

The entries can be posted in local currency, group currency, or both.

Fair Value Surpluses and Fair Value Deficits

Fair value surpluses and fair value deficits (also known as hidden reserves and hidden contingencies) is a typical application for assets and liabilities. The system uses the postings in the "capitalization and valuation allowances of assets and liabilities" function to record these fair value differences. These postings are used in consolidation of investments to help calculate goodwill and minority interests in net income or retained earnings.

Elimination of Interunit Profit/Loss in Transferred Inventory

Supply Chains

In earlier releases, the elimination of IU profit/loss in transferred inventory activity assumed that current assets such as inventory were sold by one consolidation unit to another unit of the same consolidation group, and the second consolidation unit, in turn, sold the asset to a third party.

Now the activity can accommodate supply chains of more than two consolidation units. The system calculates and eliminates the interunit profit or loss along the entire supply chain within a consolidation group. Entries are posted with posting level 30 (consolidation group-dependent entries).

Equity Method

The elimination of interunit profit/loss in transferred inventory is now able to treat consolidation units according to their accounting technique.

The activity supports the accounting techniques purchase method, equity method, and the new accounting technique equity method for nonconsolidated units. (The new technique applies to consolidation units, whose upper units have a controlling interest, but are nevertheless merely included using the equity method.)

The interunit profit/loss of a consolidation unit using the equity method is only partially realized. Therefore, only the group share is eliminated. An exception is when a consolidation unit using the purchase method sells an asset to a nonconsolidated unit: In this case, the system eliminates the entire interunit profit/loss because of the controlling influence of the upper unit.

Equity method entries are posted to the upper unit of the "equity method consolidation unit," which is analogous with the subsequent activity in consolidation of investments (C/I). Likewise, elimination of interunit profit/loss in transferred inventory reuses the posting items that are specified in the C/I customizing settings for equity method postings.

Elimination of Interunit Profit/Loss in Transferred Assets

The elimination of interunit profit/loss in transferred assets activity features the following functions:

  • Elimination of interunit profit or loss incurred from sales of assets within a consolidation group
  • Adjustments to depreciation at the buyer of the asset
  • Post-transfer: an option to continue depreciation according to the settings of the seller or buyer
  • Inclusion of incidental costs for the buyer and (when applicable) for the seller when calculating the interunit profit/loss and the depreciation adjustment
  • Processing of supply chains
  • Reversal of all elimination entries when an asset is sold to a buyer that does not belong to the consolidation group (sale to third-party)
  • Elimination of interunit profit/loss incurred when a self-constructed fixed asset is sold
  • A scrap value can be entered for each noncurrent asset
  • Logging of the results of the elimination of interunit profit/loss in transferred assets
  • Collection of all applicable data using manual data entry or automatic means (such as flexible upload)
  • Data model for assets and liabilities, which enables the seller and the buyer to enter the asset data independently from each other

Consolidation of Investments

Mutual Stock Method

This release fully supports the accounting technique "mutual stock method." The mutual stock method is an alternative accounting approach to the equity method for use in management consolidation. However, the mutual stock method is normally not permitted in statutory GAAPs (generally accepted accounting principles).

Organizations typically employ the mutual stock method in management consolidation when a consolidation unit is consolidated with the purchase method in the top consolidation group of a hierarchy of consolidation groups, and when that consolidation unit is contained in lower-level consolidation groups, as well. The consolidation unit is consolidated using the purchase method in one of the lower-level consolidation groups, whereas it is consolidated using the mutual stock method in the other consolidation groups.

Reporting of units consolidated with the mutual stock method is the same as with the equity method. Both the reported financial data and the two-sided eliminations are not shown in reporting (except for the entries for elimination of investment income). However, consolidation of investments entries are shown in reporting.

When the mutual stock method is used, the activities elimination of investment income and consolidation of investments produce postings that are complementary to those of the purchase method. This provides for easier interpretations of the results when dealing with complex hierarchies of consolidation groups: The sum of the results for each consolidation group reflects the overall result of the top consolidation group. No adjustments are necessary for the top consolidation group (in contrast to the equity method).

Other advantages of the mutual stock method:

  • Financial statement balancing adjustments are posted at the investee units (the "originators" of the imbalances) - not at the upper units as in the equity method.
  • Upper units themselves can be consolidated with the mutual stock method. (Currently, the equity method does not permit the consolidation of upper units.)

In this release, the following functions have been modified to accommodate the mutual stock method:

  • Data modeling:
SAP BI standard content contains the new InfoObject 0BCS_DIDIE (direction indicator for elimination of investment income). To use the mutual stock method, this InfoObject needs to be added to the totals InfoCube, and to the data basis and consolidation area.
  • Manual and automatic elimination entries for investment income are posted to the new field "Direction Indicator for Elimination of Investment Income."
  • Consolidation of investments posts entries for the mutual stock method.
  • All group-dependent consolidation functions (reclassifications on posting level 30; consolidation group validations) have been modified.
  • Reporting functions have been modified.

Goodwill in Divestitures

IAS 36 (rev. 2004) introduces new rules for the treatment of goodwill when part of an investment or an entire investment is sold. Divestitures that do not cause the loss of control over an investee unit no longer directly result in a reduction in goodwill that is proportionate to the reduction in ownership. Instead, the goodwill entry remains unchanged, at first. In a subsequent step, however, the goodwill is tested for impairment and adjusted if necessary.

To meet this requirement, you can use the version-dependent setting Goodwill in Divestitures to choose how to reduce goodwill:

  • Proportionately to the divestiture (the behavior in earlier releases)
  • Completely or not at all (standard behavior starting with this release)

If you choose complete or no reduction, there is another indicator that determines whether the goodwill is reduced completely or not at all. This indicator is located in the investment data that triggers the activity.

If goodwill is not reduced, the system computes the arithmetic difference which, according to traditional posting logic, would have been recorded as a goodwill impairment, and posts that amount as a gain from divestiture to the income statement.

However, if the goodwill entry is completely reduced, the amount to be posted consists of two elements: The effect on net income is computed in the same way as in a partial divestiture without goodwill reduction. The complete original value of goodwill and the accumulated amortization are reduced. The offsetting entry affects net income, as well.

Goodwill in Acquisitions

New rules of IFRS/IAS in IFRS 3 and IAS 36 (rev. 2004) require flexible treatment of goodwill as part of regular testing for impairment, and provide accountants with more freedom in deciding how to treat goodwill when changes in ownership occur. New functions have been implemented to accommodate these rule changes:

New Goodwill Treatment "Direct Writeoff"

You can directly write off goodwill with an effect on net income.

New Goodwill Amortization Method "Goodwill Amortization Over Remaining Life"

The goodwill treatments ordinary amortization and periodic reduction allow for unchanging reductions to goodwill in which the begin and the life of the goodwill entry is defined in the consolidation of investments method. Up to, and including, SAP SEM Release 4.0, the system always computed the amount of ordinary amortization based on the original acquisition cost, and extraordinary amortizations in later periods had no effect on the amounts of ordinary amortization (straight-line amortization over the entire life). Starting in this release, you can use goodwill amortization over remaining life, which adjusts the actual life after an extraordinary amortization (write-down) or write-up occurs.

New Activity "Capitalization of Manual Goodwill"

You can use this new activity to capitalize a goodwill entry you have manually created. As a prerequisite, you need to have created the manual goodwill entry specifically for this activity. This activity capitalizes the goodwill and posts an offsetting entry to the goodwill offsetting item. (In contrast, the offsetting entry for automatically-created goodwill is posted to the investment and equity items.) You have the option to capitalize a type of goodwill that is independent of the actual percentage of investment ownership and, hence, is not affected by any subsequent divestitures or transfers of that investment.

Subsequent Changes to Goodwill Settings

You can make subsequent, manual changes to the goodwill original value, the method of goodwill treatment, and the negative goodwill indicator for automatically-created goodwill entries in the period they are created. When you execute the consolidation of investments task again, the system takes the setting changes into account. This function is not available for goodwill entries that have been created in transfers or organizational changes.

New Customizing Setting "Goodwill Treatment in Acquisitions"

You can define how goodwill is treated for all direct acquisitions (other than first consolidations) and for all indirect acquisitions. If you make this setting, it overrides the respective settings in the consolidation of investments method. For example, this lets you specify across-the-board that all goodwill incurred in indirect acquisitions is to be directly eliminated.

"Goodwill Treatment" Field Within the Additional Financial Data for Goodwill

This field enables the system to always treat a goodwill entry according to the goodwill treatment, for which the goodwill entry was activated - that is, independent of the current setting in the consolidation of investments method and independent of the new global customizing settings for goodwill treatment.

Historical Posting Mode

This tool enables the migration of legacy postings of consolidation of investments from EC-CS to SEM-BCS. It calculates new statistical postings of consolidation of investments by executing the historical entries of consolidation of investments. The following prerequisites must be given:

  • You need to transfer the totals data that was created in consolidation of investments from EC-CS (for the fiscal year for which you are using the tool).
  • You need to transfer the reported financial data (investments, equity, and so on) from EC-CS (for the complete history).
  • You need to transfer the additional financial data for goodwill from EC-CS (for the complete history).
  • EC-CS and SEM-BCS need to have the same settings for consolidation groups, consolidation units, consolidation of investments methods, and statistical items.

Local Sorting of Activities

Consolidation of investments activities are executed in a specific sequence. The system automatically determines this sequence; however, you can manually override this. In addition to such manual adjustments to the sequence of activities, which considers all activities at once (global sorting of activities), this release introduces "local sorting of activities." Local sorting allows you to group activities by investee units, which you can then separately display or sort. (This feature already exists in EC CS.) Although local sorting of activities is less flexible than global sorting, it provides a clearer overview, in particular for customers with numerous activities per period.

Reporting

Database List of Source Data Streams

The list of settings for data bases now also shows details of the data streams contained in the data basis along with the data fields broken down into data streams.

Effects on Existing Data

Effects on Data Transfer

Effects on System Administration

Effects on Customizing

Further Information

For detailed documentation about the individual functions of SEM-BCS, see the SAP Library under SEM Strategic Enterprise Management → Business Consolidation (SEM-BCS).






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