Value Reference Model

Finance & Administration

Executing - Auxiliary Services

Planning

AuxiliaryServices

Supply ChainServices

ProductDevelopment

ValueReference

Model

ExecutingGoverning

BusinessServices

HumanResourceServices

Auxiliary Services

F&A Quality

Assurance

Service

IT Services Quality System

Service

Auxiliary

Services

Customer

Relations

Services

Organizational

Intelligence

Service

Finance & Administration

F&A

RevenueCollecting

F&A StrategicServices

FinancialPlanning

EnterpriseRisk

Managing

F&A TacticalServices

FinancialStrategySetting

Financial Planning Flow

CalculateBusiness

Ratios

ProjectBalanceSheet

ProjectProfit and

Loss

ProjectCash Flow

AnalyzeBreak-even

Finance & Administration

F&A

Revenue

Collecting

F&A Strategic

Services

Enterprise

Risk

Managing

F&A Tactical

Services

F&A Tactical Services

AdministrationServices

AccountingServices

FinancialReporting

FinancialControlService

TreasuryManaging

Budgeting &Controlling

F&A TacticalServices

Budgeting & Controlling

BusinessPlanning

FinancialPlanning

Manage CostAllocation

Budgeting &Controlling

BusinessInformation

PerformActivity

Based Costing

Allocate Costs

Calculate CostPrice

Perform CostAccounting

GenerateCost

Forecast

ManageBudget

Manage Budget

Manage Budget

InvestmentManagement

Bottom Line vsBudget

Cost ControlBalance Profit&Loss

InvestmentPortfolio

Management

StrategicPlanning &

Mgmt

InvestmentPerformanceManagement

F&A Tactical Services

AdministrationServices

AccountingServices

FinancialReporting

FinancialControlService

TreasuryManaging

Budgeting &Controlling

F&A TacticalServices

Financial Control

FinancialControl Service

Registration

RegistrationControl

ManufacturingFlow

Handle SalesInvoices

HandleAccountsPayable

FinancialOperationsControlling

Handle MoneyReceipt

HandlePurchaseInvoice

ExecutePayment

HandleAccounts

Receivable

RegisterCapacity /Resources

RegisterGoods &Activities

HandleMoney Flow

FinancialOperations

Handle FixedAssets

DebtorCustomers

CreditorSuppliers

Handle Purchase Invoice

Open Entries ACP

Handle Purchase Invoice

Anticipated Payments Flow

Suppl ierServices

Received Items

Warehousing

Suppl iers

Check

Suppl ier Invoice

Tradenote

Bank Payment

Paying byTradenote

PayingSuppl ier

RegisteringPurchaseInvoices

MaintainingStandingOrders

(ACP)

AdjustingOpen Entries

Unpaid Flow invoices forpayment

Financial Control

FinancialControl Service

Registration

RegistrationControl

ManufacturingFlow

Handle SalesInvoices

HandleAccountsPayable

FinancialOperationsControlling

Handle MoneyReceipt

HandlePurchaseInvoice

ExecutePayment

HandleAccounts

Receivable

RegisterCapacity /Resources

RegisterGoods &Activities

HandleMoney Flow

FinancialOperations

Handle FixedAssets

DebtorCustomers

CreditorSuppliers

Execute Payment

Execute Payment

Anticipated PaymentsFlow

Payment

Bank Statement Advance PaymentAssignment

Money Flow Control

Banks

UnassignedPayment Flow

Money Flow

assignment

registration

Financial Control

FinancialControl Service

Registration

RegistrationControl

ManufacturingFlow

Handle SalesInvoices

HandleAccountsPayable

FinancialOperationsControlling

Handle MoneyReceipt

HandlePurchaseInvoice

ExecutePayment

HandleAccounts

Receivable

RegisterCapacity /Resources

RegisterGoods &Activities

HandleMoney Flow

FinancialOperations

Handle FixedAssets

DebtorCustomers

CreditorSuppliers

Handle Fixed Assets

Capacity / Resources Flow

ManagementHandle Fixed

Assets

Register Capacity /Resources

InvestmentInformation

Reduce FixedAsset Value

RevaluateFixed Asset

DepreciateFixed Asset

Dispose FixedAsset

Enter PurchaseInvoice Journal

RegisterInvestment

Data

CustomersSuppliers

Financial Control

FinancialControl Service

Registration

RegistrationControl

ManufacturingFlow

Handle SalesInvoices

HandleAccountsPayable

FinancialOperationsControlling

Handle MoneyReceipt

HandlePurchaseInvoice

ExecutePayment

HandleAccounts

Receivable

RegisterCapacity /Resources

RegisterGoods &Activities

HandleMoney Flow

FinancialOperations

Handle FixedAssets

DebtorCustomers

CreditorSuppliers

Handle Money Receipt

Open Entries ACR

Handle Money Receipt

Make Payment

BankServices

Banks

SalesBackOffice

Services

Customers

UnassignedReceipts Flow

AssignedReceipts Flow

Unpaid Flow

Money Receipt

BankStatement

Receipts byCheck

Money Flow

Receipts byTradenotes

Tradenote

AdvanceReceipt

Assignment

Check

ProformaInvoices

Sales Invoice

Financial Control

FinancialControl Service

Registration

RegistrationControl

ManufacturingFlow

Handle SalesInvoices

HandleAccountsPayable

FinancialOperationsControlling

Handle MoneyReceipt

HandlePurchaseInvoice

ExecutePayment

HandleAccounts

Receivable

RegisterCapacity /Resources

RegisterGoods &Activities

HandleMoney Flow

FinancialOperations

Handle FixedAssets

DebtorCustomers

CreditorSuppliers

Handle Sales Invoices

Handle SalesInvoices

Manual SalesInvoicing

Credit ControllingProcessing DirectDebits

Service &Maintenance

Admin

Sales BackOffice

Services

CustomerInvoice

Open Entries ACR

Unpaid FlowAnticipatedPayments Flow

Credit Note

PaymentReminder

Tradenote

Supplier Invoice

Sales Invoice

Direct DebitOrder

Customers

Financial Control

FinancialControl Service

Registration

RegistrationControl

ManufacturingFlow

Handle SalesInvoices

HandleAccountsPayable

FinancialOperationsControlling

Handle MoneyReceipt

HandlePurchaseInvoice

ExecutePayment

HandleAccounts

Receivable

RegisterCapacity /Resources

RegisterGoods &Activities

HandleMoney Flow

FinancialOperations

Handle FixedAssets

DebtorCustomers

CreditorSuppliers

Register Goods & Activities

Manufacturing Flow

Purchasing WarehouseDelivery

Register Goods& Activities

FinishedProduct

Raw Material

Manufacturing Flow

TransferMaterial toShop Floor

TransferMaterial to

Work CenterBuffer

ReceiveMaterial

Make FinalAssemblies

MakeComponents

Make Sub-assemblies

Raw Material

Product -Mfg

Sub-assemblies

Components

Raw Material -WIP

Raw Material- hot

Raw Material- cold

Financial Control

FinancialControl Service

Registration

RegistrationControl

ManufacturingFlow

Handle SalesInvoices

HandleAccountsPayable

FinancialOperationsControlling

Handle MoneyReceipt

HandlePurchaseInvoice

ExecutePayment

HandleAccounts

Receivable

RegisterCapacity /Resources

RegisterGoods &Activities

HandleMoney Flow

FinancialOperations

Handle FixedAssets

DebtorCustomers

CreditorSuppliers

Financial Operations

Periodic ProcessingControl

FinancialOperationsControlling

Updated DataArchiving

Financial Audit tobe Executed

Close Period /Year

GeneratePeriodic Entries

CurrencyRevaluation /

Simulation

IntergroupTransactions to

be Posted

Financial Control

FinancialControl Service

Registration

RegistrationControl

ManufacturingFlow

Handle SalesInvoices

HandleAccountsPayable

FinancialOperationsControlling

Handle MoneyReceipt

HandlePurchaseInvoice

ExecutePayment

HandleAccounts

Receivable

RegisterCapacity /Resources

RegisterGoods &Activities

HandleMoney Flow

FinancialOperations

Handle FixedAssets

DebtorCustomers

CreditorSuppliers

Financial Operations Control

Financial Operations Control

General LedgerService

Cost Control

Budget & Control

HumanResourceServices

CapitalExpenditureAuthorization

AssetsManagement

FinancialOperations

Cost CenterBudgeting

Apply Laws andRegulations

Driving Agents

Cost CenterExpenses

Budget

Budget Reporting

Cost CenterReporting

Employee Data

Laws andRegulations

Salary PaymentData

Expenditure

Cost CenterStructure

Cost Centers

F&A Tactical Services

AdministrationServices

AccountingServices

FinancialReporting

FinancialControlService

TreasuryManaging

Budgeting &Controlling

F&A TacticalServices

Accounting & General Ledger

Manage Accountancy

AccountingServices

General LedgerService

Cost Controlling

ManageCustomers

Accountancy

AccountingOriginators

Manage DealersAccountancy

AccountingTransaction

ManageSuppliers

Accountancy

ManageTransactions

Customers

Dealers

Suppliers

Deliverers

Finance & Administration

F&A

Revenue

Collecting

F&A Strategic

Services

Enterprise

Risk

Managing

F&A Tactical

Services

Revenue Collecting

RevenueCollecting

DebtCollecting

User FeeCollecting

EnterpriseAsset Selling

Debt Collecting

Debt Collecting

Accounting PayingBilling F&AServices

BillingService

Send Invoice

InvoiceBilling Data

Finance & Administration

F&A

Revenue

Collecting

F&A Strategic

Services

Enterprise

Risk

Managing

F&A Tactical

Services

Insurances

Managing

Credit

Managing

Audits

Managing

Finance & Administration

F&A

Enterprise RiskManaging

RevenueCollecting

F&A StrategicServices

F&A TacticalServices

PRM

Financial Measurements

Operations &Maintenance

Costs

Training &User Costs

Support Costs

Savings & CostAvoidance

Overall Costs

Licensing Costs

Other Costs

Financial Costs

EconomicValue Added

Sales Growth %Return onEquity

Reporting andInformation

Asset andLiability

Management

Payments Collections andReceivables

Budget andFinance

Accounting FinancialPlanning

FinancialManagement

Financial