© Baan Development BV Controlling 2 iBaan ERP 5.0c.

© Baan Development BV

Controlling 2iBaan ERP 5.0c

2© Baan Development BV

iBaan ERP Course Objective I

TheThe objective of this course is to objective of this course is to

learlearn about the concepts and functionality of n about the concepts and functionality of Product Costing and Activity-based Product Costing and Activity-based Costing in iBaan ERP Finance, the Costing in iBaan ERP Finance, the link with the Cost Price Calculation of link with the Cost Price Calculation of an item, and the cost drivers inan item, and the cost drivers in

iBaan Logistics. iBaan Logistics.


Know module contents and links to other modules

Know Cost Price Calculation procedures– Bill of Material– Cost Price Components– Operations

Know Single Dimension Budgeting set up– Distributions– Budget defaults– Performance Budget + Single Dimension Budget

Know Product Costing procedures– Iteration– Retrograde calculation– Integration with cost price calculation– Deviations

Know Activity-based Costing procedures– Bill of Activities

Finance

iBaan ERP

iBaan ERP Course Objective II


Budget

Cost pricing

ABC

iBaan ERP - Course Content

Overview FBS/CAT

Cost Price Calculation (CPR)

Product Costing

Integration of logistic actuals (hours; cost drivers)

Activity-based Costing


Central InvoicingCentral Invoicing

ProjectsProjects

ServiceService

Quality ManagementQuality ManagementManufacturingManufacturing

WarehousingWarehousing

General Ledger

Order ManagementOrder Management

Accounts Receivable

Budgets

Cost AccountingFinancial Statements

Fixed Assets

Cash Management

iBaan ERP Finance

Purpose: Controlling is the coordination task of budgeting, auditing, and providing information to improve business procedures in organizations.

• Budgets• Iteration• Operation Rates and Surcharges• Deviations

Accounts Payable


FBS/CAT in relation to iBaan ERP

Finance

ACRACR

FAMFAM

Service

TSTSTSTS

Project

TSTSTSTS

Basic Data

IBDIBD

EMMEMM

COMCOM

MCSMCS

Central InvoicingLogistics IBDIBDIBDIBDTDTD

IBDIBDIIIBDIBDIBDIBD

TSTS

TPTP

GLDGLD

TITI

SLISLI

FSTFST

ACPACP

CATCAT

FBSFBS

WHWH

CMGCMG


Cost accounting Background

1970s: Kilger and Plaut developed highly structured and detailed approach to cost control:– through standard costs and flexible budgets– basic principles:

• cost centers are focal point for cost planning, cost control, and production costing

• clear distinction between fixed and variable costs

U.S. cost systems similar to these cost systems

1980s: – use of computers makes it possible to create more frequent reports

displaying direct/indirect costs– activity based costing


Cost accounting What is it?

Process of determining cost of producing goods and services:– manufactured goods:

• allocate direct labor and materials to cost of product• allocate overhead based on actual usage of overhead expenses


Analyze performance of cost centers

Set direct and accurate CP rates

Improve allocation of indirect costs

Analyze profitability and product mix

Produce Management Income Statements

Break Costs into Fixed and Variable Components

Translate Business Plans into Flexible Budgets

Cost AccountingWhy?


The business process

Create annual plans and budgets

Periodically compare budget (what I expect to do) vs allowed costs (what would it cost at standard) vs actual (what actually happened and what it actually cost)

After results possible to readjust our standard to more appropriate amounts


ManufacturingPlan

ManufacturingPlan

Capacitycheck

Capacitycheck

ProductionPlan

ProductionPlan

SalesPlan

Sales by:Customer groupSales regionProduct group

Disaggregation

through Product Fam.

to ProductsHoursManMachineMaterial

Concept - planning cycle


BudgetBudgetProductionPlan

ProductionPlan

Operation rate/surcharges


Cost priceperitem

Cost priceperitem

Fixedtransfer

price

Fixedtransfer

priceStockvaluation

Stockvaluation

ActualActualRouting

BOMProfit

marginsProfit

margins

Evaluation

FixedandVariable



BudgetBudgetProductionPlan

ProductionPlan



Cost priceperitem

Cost priceperitem

Fixedtransfer

price

Fixedtransfer

priceStockvaluation

Stockvaluation

ActualActualRouting

BOMProfit

marginsProfit

margins

Evaluation

FixedandVariable


Manufacturing

Finance


Budget types

Multi dimension budget– Budget amounts can be based on several cost types (one ledger

account and/or one or more dimensions) together– Not performance driven– BAAN IV functionality

Single dimension budget– Performance driven budgets that are only based on ONE

dimension at the time– Usage of CAT module for allocation and iteration– Integrating surcharges/rates


Ledger Account Dimension

Dimension Types

(1) (2) (3) (4) (5)DimensionDimensionDimensionDimensionA.

B.

E.

D.

C.

Ledger Account

Ledger Account

Dimension

Ledger Account Dimension Dimension

Dimension

Dimension Dimension

Examples:

Multi dimension budget

Defined in a horizontal way:


Reference Unit (cost driver)

Ledger Account Ledger Account Ledger Account Ledger AccountLedger Account

DimensionReference Unit

(cost driver)

Single dimension budget

Defined in a vertical way:


FBS/CAT functionalities

Cost Center Accounting (Budgeting)– Multi Dimension (=BaanIV functionality)– Cost Allocation (Single Dimension)

Product Costing


Energy

Accounting Dep.

Production Dep.

Warehouse Dep.

Energy Production Dep.

Warehouse Dep.

Product A

Product B

EnergyProduction Dep.

Warehouse Dep.

Cutting

Assembling

Issuing

Receiving

Product A

Product B


Rehearsal Controlling 1Questions

1-8

Skill Objectives


Product CostingSingle Dimension Budgeting

HousekeepingHousekeeping Buildings/Terrain

Buildings/Terrain EnergyEnergy

AssemblyAssembly WarehouseWarehouse

Product AProduct A Product BProduct B


Product CostingSingle Dimension Budgeting

HousekeepingHousekeeping Buildings/Terrain

Buildings/Terrain EnergyEnergy

AssemblyAssembly WarehouseWarehouse

Product AProduct A Product BProduct B

RatesRatesMachine 1Machine 1 Machine 2Machine 2

SurchargeSurcharge

Overhead surcharge Overhead surcharge

Overhead surcharge Overhead surcharge Overhead surcharge Overhead surcharge


Material = Material = €€ 100 100

Overhead = Overhead = €€ 50 50

Labor = Labor = €€ 46 46

Total Cost = €€ 196

Cost Price Calculation


BACKBACK FRAMEFRAMESEATSEAT

CHAIRCHAIR

FOAMFABRIC FOAMFABRIC SIDEPARTSIDEPART

TUBE

TUBE

Qty: 1

€€ 30.00

Qty: 1

€€ 10.00

Qty: 1

€€ 30.00

Qty: 1

€€ 10.00

Qty: 2

Qty: 1

€€ 5.00

Qty: 2

€€ 5.00

Material costs



CHAIRCHAIR

OperationsOperations

OperationsOperationsOperationsOperationsOperationsOperations



TUBE

TUBE

2 hr.

€€ 9.00/hr.

1 hr.

€€ 10.00/hr.

0.5 hr.

€€ 8.00/hr.

0.5 hr.

€€ 8.00/hr.

1 hr.

€€ 10.00/hr.

Overhead: $10.00 / Man HourOverhead: $10.00 / Man Hour

Operation costs


Operations structure

OperationOperation

Task

Work center

Machine

Operation Rate

Cost Price Component

Operation Rate



Cost Price Calculation CodeCost Price Calculation Code Link to ledger accountsLink to ledger accounts


Rates and cost price components to be used in cost price calculation– Labor– Machine– Overhead

Overhead application method– Man hours– Machine hours

Operation rates linked to operation rate code Operation rate code linked to work centers or tasks

Operation rates


Additional costs or discounts to be included in an item’s cost price

Reporting tool to print subtotals on cost reports

Defined by calculation code – By item– By item group– By warehouse

Flexible application methods– Total costs– Selective cost price components

Surcharges 1


Surcharge Types– Surcharge– Subtotal– Cumulative Cost Price

Surcharge Methods– Fixed Amount– % of Added Costs– % of Total Costs– % Selective (Total Costs)– % Selective (Added Costs)

Surcharges 2


Costs associated with services provided by outside suppliers

Rates are defined by calculation code, by supplier, by task

Subcontracting rates are associated to a subcontracting work center

Subcontracting item– Represents services purchased on subcontracting purchase

order– Linked to a subcontracting rate

Subcontracting rates 1


Subcontracting rate methods– Fixed Amount per Product—Rate is a fixed amount per unit

of product– Operation Rate—Rate X subcontracting rate factor (in

routing operation)– Man Hour Rate—Rate X estimated man hours– Machine Hour Rate—Rate X estimated machine hours

Subcontracting rates 2


Bill of Material set upExercises

1-10

Skill Objectives


Exercise product costing

LaptopBlack

LaptopBlack

Operations:• Assembling (2h)Operations:• Assembling (2h)

MEMCase

Qty: 1

€€ 600.00

Qty: 2

€€ 60.00

Disk

Qty: 4

€€ 130.00

Operations:• Painting (3h)• Assembling (2h)

Operations:• Painting (3h)• Assembling (2h)

MEMCase

LaptopRed

LaptopRed

Qty: 1

€€ 600.00

Qty: 1

€€ 60.00

Disk

Qty: 2

€€ 130.00


Top-Down

Bottom-Up

Single Level

Cost Price Calculation method



CHAIRCHAIR





TUBE

TUBE

Cost Price Calculation method

Selected Item: CHAIRSelected Item: CHAIR



CHAIRCHAIR





TUBE

TUBE

Cost Price Calculation methodSingle Level




CHAIRCHAIR





TUBE

TUBE

Cost Price Calculation methodTop Down




CHAIRCHAIR





TUBE

TUBE

Cost Price Calculation methodBottom Up

Selected Item: FABRICSelected Item: FABRIC


Updates the Item Costing Data

Updates are date- and time-stamped

Executed from three sessions– Calculate Cost and Valuation Prices– Actualize Cost and Valuation Prices– Item Costing Data

Updating Standard costs


Cost PriceCost Price+ Sales Price

Surcharge @ IssueSales Price

Surcharge @ Issue=

Sales PriceSales Price

ActualSales Price

ActualSales Price

SuggestedRetail PriceSuggestedRetail Price

Or

Sales Price Calculation


Standard Item Costing Data

Standard Item Surcharges

Standard Cost Prices by Item

Standard Cost Price Details by Item

Standard Valuation Prices

Cost Displays


Print Standard Cost Prices by Item

Print Standard Item Costing Data

Print Cost Price Comparison by Item

Print Cost Price Calculation by Item

Print Standard Valuation Prices by Item

Print Multi-Level Cost Price Calculation

Cost Reports


Cost Price CalculationExercise

11

Skill Objectives


Exercise product costingCost price structure

Direct material 1240Assembling rate costs (2hrs*100) 200Warehouse surcharge (5% over dir.mat.) 62

1502300

1799

Profit margin 20%

Sales Price

Direct material 920Painting rate costs (3hrs*57) 171Assembling rate costs (2hrs*100) 200Warehouse surcharge (5% over dir.mat.) 46

1337267

1599

Profit margin 20%

Sales Price


FBS versus CATProduct Costing

CAT

Allocation Relations

ImportActual

RetrogadeCalculation

Price Iteration

IntegrationSet up

GLD HRA FBSLogistic

FBS

AllocationResults

BudgetDistribution

BudgetCode

ReferenceUnits

Hierarchies

ReportStructures

LARelations

BudgetDefaults

IntegrationSet up

PerformanceBudget

Single Dim.Budget

CPR

Integrate Results

HRA Surcharge RatesOperationResults

Surcharge Rates Deviation


Budget

Controlling cycle

Comparison

Reports

Actual

OperationRates


Set up master data

Set parameters– FBS + CAT (but also CPR, HRA)

Define distributions, reference units, cost types, hierarchies, dimension types/codes

Define integration schemes– Logistic into Finance– into HRA & CPR


Budget defaults

Budget currency

Base rate

Variability– variable part of the costs

Parent budget

Applicable ledger accounts per dimension

Source-target relation between ledger accounts– dependencies by dimension type


Ledger Account Structure

Primary and secondary ledger accounts linked to dimensions

Used to copy into single dimension budget

Dimension Type :

Dimension Code :

Business Unit/Cost Center

Warehouse

LA2010 WagesLA0560 DepreciationLA4050 Interest CostsLA5500 Allocate to cost object


Reference units

Reference unit = cost driver, surcharge base

Amount based and quantity based

Retrograde versus progressive planning

Equivalence factor– percentage assigned in case of more reference units

Budget and effective rates/surcharges

Rates can be integrated to Logistics as rate (machine/man hour tariff) or as surcharge

Can have link to logistic quantities and ledger account quantities


Budget defaults

Ledger Account Structure

Reference Units

Performance Budget

Single Dimension Budget


Rates and Surcharges

Exercises12-26

Skill Objectives


Exercise product costingRates / Surcharge

ProductiondepartmentProductiondepartment

WarehousedepartmentWarehousedepartment

Machine 1

Machine 1

Rate

Rate

Laptop ALaptop A Laptop BLaptop B

Item surcharge Item surcharge


Integrate Rates / Surcharges

The rates and surcharges calculated in FBS can be integrated with CPR, and used for updating the cost price of an item

Cost Center Reference Unit

Financial Budget SystemFinancial Budget System Cost Price CalculationCost Price CalculationOperation Rate

Assembly Machine 1

Assembly Machine 2

318 Rate for machine 1

314 Rate for machine 2


Warehouse Direct Material

Warehouse Direct Material

Surcharge Trigger

Item A Receipt

Item B Receipt


Actual Cost Price Code Used?

Calculate Cost and Valuation Prices

((tcmcticpr2210m000)

Actualize Cost and Valuation Prices

(ticpr2220m000)

Print Standard Cost Price Details by Item

(ticpr3405m000)

Integrate Budget Operation Rates

(tffbs1230m000)

Integrate Budget Surcharges

(tffbs1231m000)

Process integrate rates / surcharges

Yes

No

Optional


Integration set up Rates/Surcharges

Update cost price

Exercises27-28

Skill Objectives


Controlling cycle

Budget

Comparison

Reports

Actual


Processing actual data

Enter actual data – actual amounts from GLD– actual quantities from GLD and Logistics– actual performances– actual hours from HRA

Calculate allowed costs (through price iteration)– total fixed costs + proportional part of variable costs

Calculate actual rates and surcharges


Integrate ActualProduction

Integration Mapping Scheme– Efficiency Variance– Price Variance– Add.Calc.Office Variance


ManufacturingHRA

ManufacturingHRA

General Ledger

General Ledger

Cost Accounting

Cost Accounting

Via Integration actual hours *operation rate

Via integration actual hours

Posting quantities

Via integrationquantities

Manualquantities

Actual quantities


Import Actual Costs

Distribution method for calculating the reference unit amounts


Import Actual Performances

Imported from


Integrate ActualHours

CAT integration relations with HRA


Cost AccountingCost Accounting Hours AccountingHours AccountingKind of Integration

Assembly Machine 1

Assembly Machine 2

Machine Hours M1

Machine Hours M2


Finance

Cost Accounting

expensesaccruels

costs ofbusinessaccounting

Overhead Cost Allocation Sheet

Cost TypesServiceCenters

Main Cost CenterMCC1 MCC2 MCC3 MCC4

primary costs

allocation from

allocation to

Order invoice

ORD 1 ORD 2 ORD 3 RevenuesCOGS

Statement of operating results

turnover

direct costsother ordercostsfixed costs a.deviations

x xx x

xx

OverheadCosts

CU 1 CU 2 CU 3

Sales

Actual amounts


Integration Mapping Scheme

Import Actual amounts

Imports Actual performances

Integrate Rates/Surcharges

Exercises29-38

Skill Objectives


Comparison

Controlling cycle

Budget

Reports

Actual


Efficiency Deviation– Compare of planned consumption vs actual (at management/cost center level)

Occupation Deviation– Planned fixed costs vs actually charged portion of fixed costs

Over/Undercoverage Deviation– Only occurs if effective rates/surcharges differs from calculated values

((Effective rate - Calc. value) x actual performance)

Consumption Deviation– (Actual costs - allowed costs)

Deviation analysis


Deviation analysisOccupation

Occupation deviation (absorption variance)– Planned fixed costs vs actually charged portion of fixed costs– Only applicable for full cost accounting systems– Calculation:

• quantity based: allowed costs - (budgeted performance quantity * total effective rate/surcharge)

• amount based: allowed costs - (surcharge base amount * effective surcharge)

– Example: $100,000 - ($4,000 * $5) = $80,000


Deviation analysisOver/Under coverage

Over/under coverage deviation (political variance)– Only occurs if effective rates/surcharges differ from calculated

values– Decision made by higher management– Calculation: ((effective rate - calc. value) x actual performance)– Example: ($15 - $13) * $100,000 = $20,000


Deviation analysisConsumption

Consumption deviation (efficiency variance)– comparison of planned consumption vs actual (at management/cost

center level)– calculation: actual costs - allowed costs– example: $120,000 - $100,000 = $20,000


Budgeted Costs

Costs

Budgeted

Fixed Costs

Political Price

Performance (hours etc.) Budget

Actual Costs

Allowed Costs

Comparison variance analysis

Actual

Efficiency

Absorption

Political


Actual costs = the actual costs ( in the general ledger )

Budgeted costs = budget performance X budgeted cost price per piece

Allowed costs = total fixed budget + ( actual performance x variable budgeted cost price per piece ).

Efficiency variance = Actual costs -/- Allowed costs

Absorption variance = Allowed costs -/- ( Actual performance x total budgeted cost price per piece )

or = (actual performance -/- budgeted performance ) x fixed budgeted cost price per piece

Political variance = (budgeted total cost price per piece -/- accepted cost price per piece) x actual performance

Summary comparison


Integrate Deviations

Used for statement reporting

Cost Center Cost Portion

Source DimensionSource Dimension Destination DimensionDestination Dimension

Assembly Occupation

Assembly Consumption

Cost Center Debit Account

Assembly Occupation Dev.

Assembly Consumption Dev

Credit Account

Deviation allocation

Deviation allocation


Deviations

Integration of Operating results

Exercise39

Skill Objectives


Reports

Controlling cycle

Budget

Comparison

Actual


Defined report structures can be used

Hierarchies can be used independent from the default hierarchy of the report structure

Cost Allocation Sheet


Ledger accounts.Dim.code

Actual Budget Allowed

COSTCOST VARIANCESVARIANCES

EfficiencyAbsorption Political

Cost allocation sheetExample


Gross Revenues - /- Discounts - /- Commissions _____________

= Net Revenues - /- Variable Costs _____________

= Contribution Margin I - /- Fixed Costs _____________

= Contribution Margin II

Gross Revenues - /- Discounts - /- Commissions _____________

= Net Revenues - /- Variable Costs _____________

= Contribution Margin I - /- Fixed Costs _____________

= Contribution Margin II

Margin statements


Statement of operating resultPer cost center and/or cost object

Turnover(-/-) Discounts/Commissions--------------------------------------------- Net Result(-/-) Direct Material Costs(-/-) Direct Variable Labor(-/-) Direct Variable Machine--------------------------------------------- Contribution Margin I(-/-) Direct Fixed Labor(-/-) Direct Fixed Machine(-/-) Material Surcharges Fixed(-/-) Production Surcharges Fixed--------------------------------------------- Contribution Margin II(-/-) Settlement of Remaining Costs--------------------------------------------- Contribution Margin III


Cost Allocation Sheet

Statements

Case6.2

Skill Objectives


Activity-based CostingSingle Dimension Budgeting

Indirect costsIndirect costs

Direct wagesDirect wages

Direct materialsDirect materials

ActivitiesActivities

Cost objectsCost objects

Resource cost driver(cost category)

Activity cost driver(allocation relations)

ABC

A method to allocate indirect costs

Activities are the center of interest (e.g. purchase)


Activity Based CostingSingle Dimension Budgeting

MaintenanceMaintenance

Product AProduct A

FacilitiesFacilities EnergyEnergy

ProductionProduction WarehouseWarehouse

Product BProduct B

Material HandlingMaterial Handling PackagingPackagingPaintingPainting AssemblingAssembling


: € 200.000.=Activity

Item A Item B Item C

Cost object

120.000 120.000 100.000Surcharge basePurchased items

1,00 1,00 0,50 0,50 0,200,20 Surcharge in €

Purchase

ABC in perspective

Cost driver Purchase order lines 30.000 15.000 5.000

Bill of Activities%.

60 % 30 % 10 %


Relations in ABC

Cost objects consume activities

Activities require resources

Cost objects, activities and/or resources are related to departments

Activities can be performed for all types of cost objects varying from products to sales areas or customers (groups)

Most often it is a combination of cost objects

Activity view and organization view can have a lot of overlaps– the process oriented organization

– the cost center oriented organization


FBS versus CATActivity-based Costing

CAT


ImportActual

RetrogadeCalculation

Price Iteration

IntegrationSet up

GLD HRA FBSLogistic

GenerateBoA

FBS

AllocationResults

BudgetDistribution

BudgetCode

ReferenceUnits

Hierarchies

ReportStructures

LARelations

BudgetDefaults

IntegrationSet up

CPR

PerformanceBudget

Single Dim.Budget

Integrate Results

HRA Surcharge RatesOperationResults

Surcharge Rates Deviation


Reference unitActivities

Reference Unit = Cost Driver or Surcharge Base

Cost driver • Purchase OrdersPurchase Orders for a purchasing activity• DeliveriesDeliveries for an issuing activity• Items ManufacturedItems Manufactured for an assembling activity

Cost driver • Purchase OrdersPurchase Orders for a purchasing activity• DeliveriesDeliveries for an issuing activity• Items ManufacturedItems Manufactured for an assembling activity


L2800 Systems DepartmentL2800 Systems Department

L2710Wood Cutting

L2710Wood Cutting

L2720SandingL2720

SandingL2740

AssemblyL2740

Assembly

600100 Rent Exp 100%Facilities 610010 Electricity Exp 100%

630100 Maintenance Exp 100%

600100 Rent Exp 100%Facilities 610010 Electricity Exp 100%

630100 Maintenance Exp 100%

Source

Dimension

Cost

Category

Target

Dimension

30% 30% 40%

Allocations through Cost Categories


Building

Depreciation

Insurance

Cost. Types(Ledger acc.)

Assembly

Production

Department

Warehouse

Sales

Allocated

department

- Item

- Item group- Project

Cost

objects

Overhead department

Department

Costs

category I

Costs

category II

*

*

*Costs-

category III

Cost

category

*PrimaryCost Driver

Activity

Inspection

Purchase-

orders

Sales--

orders

SecondaryCost Driver

*

*

*

*



((Cost object/cost driver) * activity)/surcharge base

Item, Item Group,or Project

Item, Item Group,or Project

Logistical Datawhich drives

the cost

Logistical Datawhich drives

the cost

Cost of theActivity

Cost of theActivity

Basis forAllocating

Cost

Basis forAllocating

Cost

ABC Calculation

cost driver = reference unit


Traditional calculation

ABC example (1)

Product (cost object) B R Total

Direct €0,3 per X 27.000 3.000 30.000

Overhead €0,8 per X 72.000 8.000 80.000

Total €1,1 99.000 11.000 110.000

Cost price 1,1 1,1

X= 90,000 for B and X=10,000 for R (X= number of products);


Product (cost object) B R Total

Direct €0,3 per X 27,000 3,000 30,000

Setup 421Y 37,894 42,106 80,000

Total 64,894 45,106 110,000

Cost price 0.72 4.51

X= 90,000 for B and X=10,000 for R (X= number of products);

Y= number of setups (activity driver); B: 90; R: 100; Driver rate: 80,000/190=421

ABC example (2)

ABC calculation


Cost prices Traditional ABC

Product B 1,1 0,72

Product R 1,1 4,51

“How cost accounting distorts product costs” !(Cooper & Kaplan, 1988)

Traditional calculation does not take batch sizes into account

ABC example (3)


Activities

Bill of Activities

Logistic cost drivers

Exercises40-57

Skill Objectives


Why first implement Controlling, and than Logistics ?

Implementation

Actual Hours of HRA Import in CAT• Work Center• Employee• Machine• Task

Actual logistic performances Import in CAT• Sales Orders• Sales Order Lines• BOM Lines• Routing Lines• …..


Activity Based Product CostingSingle Dimension Budgeting


Product AProduct A



Product BProduct B

Material HandlingMaterial Handling PackagingPackagingPaintingPainting AssemblingAssembling


Activity Based Product CostingSingle Dimension Budgeting


Product AProduct A



Product BProduct B

Material HandlingMaterial Handling PackagingPackaging

Rate M1

Rate M2

SurchargeHandling

SurchargePacking

SurchargeHandling

SurchargePacking

© Baan Development BV Controlling 2 iBaan ERP 5.0c.

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Transcript of © Baan Development BV Controlling 2 iBaan ERP 5.0c.