3608-Case Study- Intercompany and Revenue Recognition ProICOcess in SAP for a Professional Services...

7/22/2019 3608-Case Study- Intercompany and Revenue Recognition ProICOcess in SAP for a Professional Services Industry

1/41

C : I

A I

B


2/41

D G

I &

F 1967 J G

$15B

60,000 36

80 G 100


3/41

DAA A G

,

.

...

,

G

B I

E

500E CC FH &

55%

17,0001.4 $A

+

A

$5B


4/41

DAA A G

B D F

C 5 C 4

A A :

F/ 5

.

5 A BAI

A G

F F

6500+ A

2400+ A A

B : , ,

: (D & C) , C & ,

, , H, D

A E

A / C

A C

C G E

F E

A C

(ACE A)

A

475 I 45+ G

120+

675+ A

225+

75 + A &

100+ A E 75+

F 111 I

EADE

F A

2011

C

A

ECC

C

C,

F

E / GC

HC

B/BI/ BB

D

BAI

HAA

C

E

H A

A

ED

CEA


5/41

EAIG I

I B B

& , F B

I ,

C A

I


6/41

BE ACICE

C F B

C & B

C B

C

C

A

C

/

A

/

A

A B

A

A

B

A


7/41

& B F


8/41

B

A A

F E: A

: ()

E C: D

C:

B B C B

E B

&: C


9/41

A:

E A

E ()

&: C (.)

B (A/ A) E H C C

B (A/ A) E/ (A)

B/ C)E/ (A)


10/41

& C A C

B C

B C


11/41

B ,

(DI )

E

I

(/ / )

& : B (B)


12/41

& : B (B )

E


13/41

B:

D & C

D E

B D B

:

B

A :

B

,

& : B


14/41

B

.

& : B

A (C) D

D

B

A A A (C)

B


15/41

& :

G


16/41

B D

D ,

E

(B )

, ,

I

.

& : B D /I


17/41

F . C

F

A

I

B

A

I


18/41

B F


19/41

B:

D

:

C (C)

A

C

C = A C/ C * 100

= C * C %

: B


20/41

A ( ) = $11,000

C = 44% ($11,000/$25,000 *100)

C = $22,000 ($50,000 * 44%)

= $22,000

: (C)

C : $50,000

C : $25,000

:

1. B B (BB) : $20,000

2. : $30,000

$22,000 $22,000

B A


21/41

: B .

C


22/41

B

A C


23/41

: B


24/41

:


25/41

F B : B F


26/41

B:

D B C

B

:

.

C

F B : B


27/41

F B : B

F B C

C

F B B


28/41

F B : B

D : 1

: 1

F B


29/41

F B :

D : 2

: 2

I B


30/41

I B

Efforts are approved bymanager

Approved hours posted to Accounting

Intercompany Billing based onTransfer pricing agreement

1Contract

Offshore signs SOW with onsite legal entity toprovide services based on the agreed TransferPrice

2Project

Offshore modifies the Projectstructure based on legalrequirements

3Time entry

Resources performwork

4Time

approval5

Time toControlling

7I/C

Invoice

8Receivables

IC receivables are paidand accounted for

IC payable posted in Onsitelegal entity books

6I/C Invoice 1

1Contract

Onsite company enters into a contractual agreementwith the end customer to provide services

2Project Project is initiated in SAP,

resources are assigned

3Time entry

4Time

approval Efforts are approved bymanagers

5Time Hrs toControlling

6RRB

7customer

Invoice

8Receivables

Customerpaysreceivables

Preparation of Billing basedon efforts and expenses by allthe resources

Resources perform work

Approved hours posted toAccounting

Onshore

processBilling to endCustomer

Offshoreprocess

I


31/41

A

,

(

/)

E

E

I

I : D


32/41

I : D

I :

E

I

A

C C

I I ID

, I , IC

I : B


33/41

I : B

C B A


34/41

/

D

A

IC B

IC B

C B

B

C B A

C A


35/41

F B

D

I. IC B

C A

C B


36/41

IC B

A

I

I (IC) IC A

IC A C

B &

B E

C B

C B


37/41

C IC

( C)

F B

A C D

C B

E EAIG


38/41

B

E C B.

B

A,

D

A

( ) I

C I


39/41

C I

B

G D, A

E: .B@D.

C, A

E: .@D.


40/41


41/41

HA F AICIAIG

.

EI CDE: 3609

F , .AG.

3608-Case Study- Intercompany and Revenue Recognition ProICOcess in SAP for a Professional Services...

Documents

Transcript of 3608-Case Study- Intercompany and Revenue Recognition ProICOcess in SAP for a Professional Services...