Post on 27-Jul-2020
I f ti M t & C ltiInformations Management & Consulting
P t ti GCP E i f C t C t lli1© IM&C GmbH · 26.04.2010www.im-c.net
Presentation GCP Engine for Corporate Controlling
A dAgenda
Di l f fli t b t S l d V l Ch i diff ti tiDisplay areas of conflict between Supply- and Value Chain differentiation
Significance of local and global cost component splitting
Components of GCP
Integrated corporate planning with GCP
Summary
2© IM&C GmbH · 26.04.2010www.im-c.net
S l d V l Ch i T dSupply and Value Chain Trends
Gl b li tiGlobalization
Increased cross border sourcing
Collaboration for parts of value chain with low-cost providers
Shared Service Centers for logistical and administrative functions
Increasingly global operations require increasingly global coordination and planning to achieve global optimums
Complex of problems comprises also midsized companies to an increasing degree
3© IM&C GmbH · 26.04.2010www.im-c.net
Parameters of Impact for Global Location ManagementParameters of Impact for Global Location Management
C t f th ti l l tiCosts of the particular location(purchase prices, wage level etc.)
Transport costTransport cost
Transfer prices, sales prices
Customs (embargo etc )Customs (embargo etc.)
Tax rates
Economic safety
Education level, quality
4© IM&C GmbH · 26.04.2010www.im-c.net
St t Of Th A t S l Ch i Pl iState-Of-The-Art: Supply Chain Planning
E t i id d d d l l i i SAP SCMEnterprise-wide demand and supply planning in mySAP SCMSAP APO Demand PlanningSAP APO Supply Network Planning
Central planning platform with integration into both, SAP and non-SAP operational systems
Total integration of supply – demand planning (quantities) with plan vs. actual controls
5© IM&C GmbH · 26.04.2010www.im-c.net
T i l E t i S l Ch i S t L dTypical Enterprise Supply Chain System Landscape
APOAPOBWR/3 R/3 R/3
Master DATA
Supply ChainCockpit
DemandPlanning
SNP
Reporting
TransactionData
Enterprise Data Warehouse
Universal DataCore Business Global Planning
Supply Chain Decision Support
Enterprise Transaction System(s)
Universal Data Access
Universal Reporting Tools
Core Business Processes
Core Master Data Standards
Global Planning
Global / Local Logistics
6© IM&C GmbH · 26.04.2010www.im-c.net
St t Of Th A t V l Ch i Pl iState-Of-The-Art: Value Chain Planning
E t i ti f l / t l i l bl f ll itEnterprise costing for plan / actual is only usable for a very small community of totally standardized SAP users
Very high constraints – non-functional when:Very high constraints non functional when:Several SAP clients in one SAP systemSeveral SAP systemsSeveral costing areas in one clientSeveral costing areas in one clientSeveral cost structures in one clientDifferent numbering systems for master data
Value chain “islands” driven by system architecture
7© IM&C GmbH · 26.04.2010www.im-c.net
C fli t Sit tiConflict Situation
Supply chain planning Enterprise costing –Value chain planning
Flexible network Highly restrictiveFlexible network
Central planning for decentralized operational systems (APS)
Bottleneck and capacity planning
Highly restrictive
Highly dependant of operational system architecture
Inflexible for planning transport costBottleneck and capacity planning
Procurement planning
ATP planning
Inflexible for planning transport cost across plants
No integration of opening stock
No integration of APS resultsLocation and distribution network planning
No integration of APS results
Excel as band-aid
No transparency into true profitability, COGS and margins by product
8© IM&C GmbH · 26.04.2010www.im-c.net
and customer from a total enterprise perspective
Th S l ti GCP E iThe Solution: GCP Engine
Group
Capture of accumulated inter-company profit(s) by sale(s) to the market (outside the enterprise / group)
Costing
Calculation of cross-company value chains
Profitability
Capture the cost component split and contribution margin by
Engine
Capture the cost component split and contribution margin by product and by customer in local view as well as in group view
Best-of-breed component with a defined interface to any legacy systems
9© IM&C GmbH · 26.04.2010www.im-c.net
Basis for an integrated solution:Leverage Supply Chain Planning
V l h i “i l d ” bi d i t l t i t l b l lValue chain “islands” are combined in a central system into a global value chain model
Corresponding to the quantity flow of the supply chain the value chainCorresponding to the quantity flow of the supply chain the value chain components are pulled from the operational systems
Local, historic and consolidated product cost is integrated and calculated in the central value chain system
A globally defined cost element structure will be generated with the global value chainchain
10© IM&C GmbH · 26.04.2010www.im-c.net
Li it ti f G C ti (Pl )Limitations of Group Costing (Plan)
All b idi i i li t R/3 t l b llAll subsidiaries in one client, one R/3 system globally
One controlling area globally
Unique usage of one cost component split globally
Unique material-, vendor- and customer numbers
Cost of sales locally can not be mapped as cost of manufacture for global purpose
Transport cost between plants of different subsidiaries
Special procurement key must be maintained and only one may be defined by materialdefined by material
Mixed costings must to be manually maintained in case of procurement alternatives
11© IM&C GmbH · 26.04.2010www.im-c.net
p
Li it ti f G C ti (A t l )Limitations of Group Costing (Actuals)
All t i ti f l l f t lAll restrictions of plan apply even more for actuals
Special procurement and mixed costings are not relevant for actual scenariosactual scenarios
ML (Material Ledger) has to be activated with parallel valuation
IDOC has to be activated for sending and receiving plantsIDOC has to be activated for sending and receiving plants
Strange valuation of IC goods receipts with correction only at time of invoice received
ML, parallel valuation is considered as highly complex, even from knowledgeable SAP consultants
ML used at BASF, but only locally -> Straßburg
12© IM&C GmbH · 26.04.2010www.im-c.net
A dAgenda
Di l f fli t b t S l d V l Ch i diff ti tiDisplay areas of conflict between Supply- and Value Chain differentiation
Significance of local and global cost component splitting
Components of GCP
Integrated corporate planning with GCP
Summary
13© IM&C GmbH · 26.04.2010www.im-c.net
Value chain of group receiver paid delivery costsValue chain of group, receiver paid delivery costs
Market
Company 3Switzerland 75
Profit: 5
Company 2
75Product G
Intercompany Profit: 20
Freight: 1 Customs: 1
p yBrazil
5Material E
40Material D
5Material F
53Product G
yVerpackung: 1Production var.:1Production fix: 1
Company 1Germany 33
Material E Material D Material F
Intercompany Profit: 5
Freight: 1 Customs: 1
Packaging: 1Germany
10Material A
10Material B
10Material C
33Product D
Packaging: 1Production var.:1Production fix: 1
14© IM&C GmbH · 26.04.2010www.im-c.net
Goods: 9Customs: 1
Value Chain of Group Numerical ExampleValue Chain of Group, Numerical Example
fix varia
ble
fix varia
ble
olle
d
d ny P
rofit
nue
Group Cost Structure Revenue Structurein Group Currency in Group Currencyin Group Currency
Local Costs Structure
Mat
eria
l
Prod
uctio
n f
Prod
uctio
n v
Pack
agin
g
Frei
ght
Cust
oms
Tota
l
Mat
eria
l
Prod
uctio
n f
Prod
uctio
n v
Pack
agin
g
Frei
ght u
pro
Toll
upro
lled
Inte
rcom
pan
Tota
l
Frei
ght
Toll
Prof
it
Gro
ss R
even
Dedu
ctio
ns
Product G 73,00 1,00 1,00 75,00 39,00 2,00 2,00 2,00 2,00 3,00 25,00 75,00 5,00 80,00Material G 73 00 1 00 1 00 75 00 39 00 2 00 2 00 2 00 2 00 3 00 25 00 75 00nd Material G 73,00 1,00 1,00 75,00 39,00 2,00 2,00 2,00 2,00 3,00 25,00 75,00
Product G 48,00 1,00 1,00 1,00 1,00 1,00 53,00 39,00 2,00 2,00 2,00 1,00 2,00 5,00 53,00 20,00 73,00Production 1,00 1,00 1,00 3,00 1,00 1,00 1,00 3,00
Switz
erla
il
Material D 38,00 1,00 1,00 40,00 29,00 1,00 1,00 1,00 1,00 2,00 5,00 40,00Material E 5,00 5,00 5,00 5,00Material F 5,00 5,00 5,00 5,00
Product D 29,00 1,00 1,00 1,00 1,00 33,00 29,00 1,00 1,00 1,00 1,00 33,00 5,00 38,00Production 1,00 1,00 1,00 3,00 1,00 1,00 1,00 3,00Material A 10,00 10,00 10,00 10,00m
any
Braz
Material A 10,00 10,00 10,00 10,00Material B 10,00 10,00 10,00 10,00Material C 9,00 1,00 10,00 9,00 1,00 10,00G
erm
15© IM&C GmbH · 26.04.2010www.im-c.net
GCP Cost Component SplitGCP Cost Component Split
Manufacturing costs structure (rolled Revenues structure (of level)g (up)
( )
Local Cost Component Split in local currency10SAP
Legal valuation in local currencyLOCAL
Local Cost Component Split in group currency30
P+ S + A... +Gross
RevenuesSales
Reductions= -fix variable
HISTORIC
fix variable
Local valuation in group currency
fi Pi bl S A IP S + A
Global Cost Component Split in group currency
Gross Sales
31Global valuation in group currency
GLOBAL
fix Pvariable S + A… IP + S + A… + RevenuesSales
Reductions= -
Manufacturing Cost Net Profit
16© IM&C GmbH · 26.04.2010www.im-c.net
Cost of SalesProfit not defined as
a table field
GCP Reporting ViewsGCP Reporting – Views
Cross Local Historic GlobalCross Local Historic Global
Total value TOTALS LTOTAL HTOTAL GTOTAL
Fix / Variable FIX_VAR LFIX_VAR HFIX_VAR GFIX_VAR
Variable VAR LVAR HVAR GVARVariable VAR LVAR HVAR GVAR
CC split (all) ALL LCC HCC GCC
VariableVALL LVCC HVCC GVCC
FixFALL LFCC HFCC GFCC
17© IM&C GmbH · 26.04.2010www.im-c.net
N i C tiNaming Conventions
Prefix View:L Local
Additional Prefix for Formulas and Static Variables.Formulas and static variables get an additional prefix in the 5th place:L Local
G GlobalH Historic
Prefix Fix/Variable:F Fix
Formulas and static variables get an additional prefix in the 5th place:
F_ FormulaS_ Static Variable
F FixV VariableT Totals
Prefix Type of Structure:C CostC CostP Profit
Prefix Type of Cost Component:_ Manufacturing Cost (Placeholder)I I fiI IntercompanyprofitU Roll UpR RevenuesD Deductions
G V C _ Cost = Global Variable Manufacturing Cost
1 2 3 4 Positions:
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3os o s
GCP P d L l C t C t S litGCP Processes and Local Cost Component Split
GCP Process TTYPE Revenues Reductions S+A
LFC LVC LVPR LVPD LVPU+ B i i B l 1000
local
+ Beginning Balance 1000+ External Purchase 3100+ Production 3010+ Transfer IC 5100+ Other= Precosting Balance 6000- External Sales 7200- Delivery IC confirmed 8100- Consumption for Production 8300- Other
Ending Balance 9000= Ending Balance 9000
19© IM&C GmbH · 26.04.2010www.im-c.net
GCP P d Hi t i l C t C t S litGCP Processes and Historical Cost Component Split
GCP Process TTYPE Revenues Reductions S*A
HFC HVC HVPR HVPD HVPU+ B i i B l 1000
historic
+ Beginning Balance 1000+ External Purchase 3100+ Production 3010+ Transfer IC 5100 Transfer IC 5100+ Other= Precosting Balance 6000- External Sales 7200- Delivery IC confirmed 8100- Consumption for Production 8300- Other
E di B l 9000= Ending Balance 9000
20© IM&C GmbH · 26.04.2010www.im-c.net
GCP P d Gl b l C t C t S litGCP Processes and Global Cost Component Split
GCP Process TTYPE S+A IPGFC GVC GFCU / GVCU GVCI
+ Beginning Balance 1000
global
+ External Purchase 3100+ Production 3010+ Transfer IC 5100
O+ Other= Precosting Balance 6000- External Sales 7200- Delivery IC confirmed 8100 Delivery IC confirmed 8100- Consumption for Production 8300- Other= Ending Balance 9000
21© IM&C GmbH · 26.04.2010www.im-c.net
A dAgenda
Di l f fli t b t S l d V l Ch i diff ti tiDisplay areas of conflict between Supply- and Value Chain differentiation
Significance of local and global cost component splitting
Components of GCP
Integrated corporate planning with GCP
Summary
22© IM&C GmbH · 26.04.2010www.im-c.net
GCP C t iGCP-Components overview
GCP-Core Extraction Aggregation Sequence Costing PostingGCP Core gg g q g
Simulation Top-DownPlanning
g
OperationalFunctions
Simulation CostingNet-Change
CostingManual
Corrections
Functions
Functions Corrections
Reporting Status-Table BusinessReporting Exceptional Reporting Reporting
23© IM&C GmbH · 26.04.2010www.im-c.net
GCP P d Vi li tiGCP Processes and Visualization
TTYPE+ Beginning Balance 1000 = Ending Balance Previous Period+ External Purchase 3100
GCP Process
+ External Purchase 3100+ Production 3010+ Transfer IC 5100+ Other
"forming prices"
+ Other ...= Precosting Balance 6000- External Sales 7200
Delivery IC approved 8100- Delivery IC approved 8100- Consumption for Production 8310- Other ...
E di B l 9000
"using prices"
= Ending Balance 9000
24© IM&C GmbH · 26.04.2010www.im-c.net
S l Ch i V l Ch i I t tiSupply Chain – Value Chain Integration
DemandPlanning
APO
R/3 R/3 R/3 Group Costing Profitability (GCP) Engine BW
SNP
R/3 R/3 R/3 p g y ( ) g
E t kti PlanExtraktion Plan
Planning: Integration of the Supply-Network Planning result
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Planning: Integration of the Supply Network Planning resultinto GCP Planning
GCP E t tiGCP Extraction
I R
/3
I R
/3 R/3 Group Costing Profitability (GCP) Engine BW
Aggregation Sequencing CostingExtraction
Reading relevant data from operational SAP & non-SAP systemsSales (CO-PA actual), good receipts, invoices, consumption, production
M i f ti l t ti t GCP t tiMapping of operational transactions to GCP transactions
Mapping of operational cost vectors to GCP cost vectors
Checking for completion and integrity
Distinguishing error levels and data transfer to the exceptional reporting component (email to the responsible legacy user)component (email to the responsible legacy user)
Writing of status and statistic information
26© IM&C GmbH · 26.04.2010www.im-c.net
Pl d R lt A l i b d it i ti i R/3Planned Results Analysis based on itemization in R/3
Pos.Typ Ressource Qty. Total Value
E Bearbeiten Blech 20 Min 30 EUR
P Prozeßkosten 2 1 St 1 EUR
P Prozeßkosten 3 1 St 2 EUR
Plate 100-700 1 Pce
Pos.Typ Ressource Qty. Total Value
E Bearbeiten Blech 20 Min 30 EUR
P Pro eßkosten 2 1 St 1 EUR
Axle 100-300 1 Pce
Pos.Typ Ressource Qty. Total Value
Pump New 1 Pce
R/3 HitechAsia
NavisionSales Agencies
P Prozeßkosten 3 1 St 2 EUR
M Blech 100-700 0,6 m2 5 EUR
M Welle 100-300 s St 5 EUR
P Prozeßkosten 2 1 St 1 EUR
P Prozeßkosten 3 1 St 2 EUR
M Blech 100-700 0,6 m2 5 EUR
M Welle 100-300 s St 5 EUR
E Process Axle 20 min 30 EUR
P Legal Costs 2 1 Pce 1 EUR
P Legal Costs 3 1 Pce 2 EUR
M Plate 100-700 0,6 m2 5 EUR
M Axle 100-300 s Pce 5 EUR
GCP EngineGCP EngineR/3 Automotive
EuropeExcel
R/2 ChemicalIndustry US
other non-SAPSystems
27© IM&C GmbH · 26.04.2010www.im-c.net
A t l R lt A l i b d th t d t l d tActual Results Analysis based on the posted actual data
N i iGoods Receipts
I iR/3 company
Germany
NavisionSales Agencies
InvoicesConsumption
Production
GCP EngineR/3 company
FranceExcel
ML-tables
FranceMaterial Ledger active
R/2 ChemicalIndustry US
other non-SAPsystems
28© IM&C GmbH · 26.04.2010www.im-c.net
GCP AggregationGCP Aggregation
I R
/3
I R
/3 R/3 Group Costing Profitability (GCP) Engine BW
Sequencing CostingExtractionAggregation
Converting single items transaction currency local currency and group currency
Mapping cost components single items local and global value vectors in theMapping cost components single items local and global value vectors in the aggregated data record (Financial Item)
Accumulation based on the costing level that is defined in customizing by period and transaction (purchase transfer sales consumption etc )period and transaction (purchase, transfer, sales, consumption etc.)
Generate a graph with nodes and edges with costing items, the edges define the relation between the costing items. The quantities consumed, transferred or sold define the edge of the graph.
Transfer error handling to exceptional reporting, status and statistics
29© IM&C GmbH · 26.04.2010www.im-c.net
GCP S iGCP Sequencing
R/3
I R
/3 R/3 Group Costing Profitability (GCP) Engine BW
CostingExtraction AggregationSequencing
Read edges from the graph determined before
Determine costing items to start with and finish along with the calculation levels in between all value chains of the groupin between all value chains of the group
Identifying and exploding of recursions
Determining and updating the calculation levels for the costing items
Transfer error handling to exceptional reporting
Writing of status and statistic information
30© IM&C GmbH · 26.04.2010www.im-c.net
GCP C tiGCP C tiGCP CostingGCP Costing
R/3
I R
/3 R/3 Group Costing Profitability (GCP) Engine BW
Extraction Aggregation SequencingCosting
Processing costing items in sequence according to the calculation levels determined
Period boundary processing
Costing of movements leaving inventory (consumption, sales) using the average price of the pre-costing balance
Exploding material costs according to the cost production vector of the delivering plant in p g g p g pcase of deliveries from the group and adjusting inter-company profits
Mapping cost of sales, that need to be rolled up into manufacturing cost for the group into appropriate cost component split of the groupappropriate cost component split of the group
Calculate ending balance as: pre-costing balance – movements leaving inventory
Updating the calculated financial items
31© IM&C GmbH · 26.04.2010www.im-c.net
p g
GCP Si l tiGCP Simulation
R/3
I R
/3 R/3 Group Costing Profitability (GCP) Engine BW
Simulation
Simulation of Purchase Price ChangesSales Price ChangesExchange Rate Changes
Versioning
Re-aggregation using new prices / exchange rates
Plan / Actual mix over reporting periods
32© IM&C GmbH · 26.04.2010www.im-c.net
E t i C t lli S t L d ith GCPEnterprise Controlling System Landscape with GCP
BWGroup Costing Profitability (GCP) EngineR/3 R/3 R/3
ReportingActual
Master DATA
Plan
Simulation
TransactionData
Consistent data & program basis for Actual / Plan / Simulation
33© IM&C GmbH · 26.04.2010www.im-c.net
A dAgenda
Di l f fli t b t S l d V l Ch i diff ti tiDisplay areas of conflict between Supply- and Value Chain differentiation
Significance of local and global cost component splitting
Components of GCP
Integrated corporate planning with GCP
Summary
34© IM&C GmbH · 26.04.2010www.im-c.net
T i l Gl b l Pl i E i tTypical Global Planning Environment
Value ChainView
Company 4
LocalPlanning
Value ChainValue ChainView
Company 3
LocalPlanning
GlobalPlanning
Value Chain LocalViewCompany 1
Value ChainView
LocalPlanning
LocalPlanning
35© IM&C GmbH · 26.04.2010www.im-c.net
ViewCompany 2
Planning
Example: CRM / APO / BPS Integration
D dS l
APO4Sales Volume
(Logistic)3
DemandPlanning
Supply NetworkPlanning Demand
(Market)
(Logistic)
Supply Chain Optimization
Enterprise Planning and Simulation
Profit-Planning
MarketAnalysis & Analytical
Simulation5 1
2
SAP BW
Planning
SalesPlanning
Analysis &Simulation
AnalyticalCRM
Growth Targets
36© IM&C GmbH · 26.04.2010www.im-c.net
APS/BI Integration of GCPAPS/BI Integration of GCP
APS (APO)4 3
Globally agreed S&D plan, i l di titi f
DPSNP4
SC Optimization
3including quantities for:sales, production, purchase, transportactivitiesservices
fin. mat.plant Cfin. mat
TO
GCPOperative systems
(R/3)
8
atplant B
semifin mat
semifin. mat.plant B
BOTTOM
OP-DOWN
(R/3)
Local Costby
lot size
Iteration
7 Modification if appropriate
semifin. mat.plant A
raw mat.plant A
-UP
N
Adjust
lot size
BI (BPS/BW)
Purchasing CostSales Cost
Adjust cost center planning
as appropriate(6) BPS
BI (BPS/BW)5
Group Cost Split
Intercompany
9
37© IM&C GmbH · 26.04.2010www.im-c.net
Intercompany Profit BW
JNET Visualization and NavigationJNET Visualization and Navigation
GCP FI Display
GCP ALV BrowserGCP ALV Browser
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GCP A l ti P t t D t M d llGCP Analytics Prototyp – Data Modell
Presentation of Contribution Margin gScheme with BW Formulas
GCP Multiprovider
Order‐related Contribution
Multiprovider
Margin AnalysisCOSAdding order‐related
data and splitting of costs
Material‐related Contribution Margin Accounting
Difference Analysis of Stockable Type (Plan‐Actual)
Material‐related Profit and LossTCA
DSO Financial Item DSO Single ItemMFPLV
So rce S stem
Datasource FI Datasource SI
MFPLVInformationen like Scenario Context (Actual, Plan)
39© IM&C GmbH · 26.04.2010www.im-c.net
Source SystemGCP Engine
Visualization of Cost Buckets in Gross Margin View
Profit
Visualization of Cost Buckets in Gross Margin View
Cost Variabel
Cost Fix
T f P i
Value Added
Historical Group
30
Transfer Price
802
25
Historical Group
73
5
Historical Group
(25+5)
1
20
14Historical & Group
25(5+20)
2 (2+0)2 (1+1)
32
15
38
73
46(32+14)
38
48(46+2)
32 38
Germany Brazil Switzerland
40© IM&C GmbH · 26.04.2010www.im-c.net
Germany Brazil Switzerland
Visualization of Cost Buckets in Gross Contribution Margin ViewVisualization of Cost Buckets in Gross Contribution Margin View
ProfitContribution Margin
Cost Variabel
Cost Fix
T f P i Historical GroupTransfer Price
30
802
25
Historical Group
73
5
Historical Group
(25+5)
1
20
14Historical & Group
25(5+20)
2 (2+0)2 (1+1)
32
15
38
73
46(32+14)
38
48(46+2)
32 38
Germany Brazil Switzerland
41© IM&C GmbH · 26.04.2010www.im-c.net
Germany Brazil Switzerland
Visualization of Cost / Revenue Buckets by PlantVisualization of Cost / Revenue Buckets by Plant
100%
80%
60%
Deduction
Categories
40%
Deduction
Profit
LVA
Mat Ext
20%
Mat.Ext
Internal Sale
Sales of Subcontracting
Thi d t t d l
20%
0%DE
Plant 1180CC 6160
CHPlant 1001CC1201
DEPlant 2630CC 6166
CHPlant 1001CC1201
DEPlant 2601CC1298
Third-party to dealerThird-party to affiliate
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‐20%
Value Contribution Buckets by Currency and PlantValue Contribution Buckets by Currency and Plant
External Customer
Internal Sale
Toll Sale
Thi d t t d lThird-party to dealerThird-party to affiliate
43© IM&C GmbH · 26.04.2010www.im-c.net
A dAgenda
Di l f fli t b t S l d V l Ch i diff ti tiDisplay areas of conflict between Supply- and Value Chain differentiation
Significance of local and global cost component splitting
Components of GCP
Integrated corporate planning with GCP
Summary
44© IM&C GmbH · 26.04.2010www.im-c.net
B i B fitBusiness Benefit
L f S l Ch i l i i t t di tl f ti lLeverage of Supply Chain planning investments directly for operational Value Chain planning
Faster cycle times more planning cycles with more accurate dataFaster cycle times more planning cycles with more accurate data
No change to underlying operational systems
Incremental value chain planning work process building blocks leveraging SAP components and tools (SEM, BW, BPS)
45© IM&C GmbH · 26.04.2010www.im-c.net
F th I f ti b t GCPFurther Information about GCP
P t ti t S l Ch i W ld 2006Presentation at Supply Chain World 2006“From global SCM to Group Cost and Profitability”
Article published in the magazine CONTROLLINGArticle, published in the magazine CONTROLLING“IT based profitability planning and control for enterprises”, edition 6/2005
Presentation at DSAG, April 2005“Possibilities and Limitations of Group Costing”
Presentation at SAP Finance Best Practice Workshop in Barcelona, September 2005September 2005,“How to combine Profit Center and Group Profitability”
Presentation at SAP Finance Best Practice Workshop in Hamburg, Juni 2008p g„Profitability Management in Global Value Chains”
46© IM&C GmbH · 26.04.2010www.im-c.net
I f ti M t & C ltiInformations Management & Consulting
P t ti GCP E i f C t C t lli47© IM&C GmbH · 26.04.2010www.im-c.net
Presentation GCP Engine for Corporate Controlling