文档介绍：财务部培训课程讲议 Jan. 23, 2001
Karen Ting
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目录
成本会计 P03~P09
个人费用报销 P10~P11
SAP系统操作 P00~P00
进出口作业 P12~P36
仓储管理 P30~P38
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Controlling Module
Cost Center
Order and Project
CO-Product costing
* Profit Center Analysis
Standard Cost
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CO-Product Costing
Fundamental conception
Cost Estimate
Product Cost
Variance Type
Report System
Standard Cost
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Fundamental Conception
Bill of material (BOM)
Work Center
Routing
Activity
Material info record
Accounting View
Standard Cost
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Cost Estimate
Costing run -> Release STD
Costing run: Costing by differ cost variable-> Differ finished goods/semi-finished goods cost price
Standard Cost
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Product Cost
Confirm material/Labor/Overhead By routing and Operation
WIP calculation
Variance calculation
Settlement Product order.
Standard Cost
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Variance Type
Price variance (Input side)
Resource-usage variance (Input side)
Quantity variance (Input side)
Input variance (Input side)
Output variance (Output side)
Lot-size variance (Output side)
Standard Cost
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Report System
Cost center
Cost element
ponents
Target/Plan/Actual parison
by w/o
Standard Cost
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§ 員工個人費用報銷支付流程
1、員工填寫申請單交有許可權之主管批准;
2、會計審核單證無誤後入SAP系統;
3、財務審核SAP記錄和單證,按“員工工號”索引連接人事
資料庫中之對應員工“銀行帳號”,列印支付明細清單;
4、財務主管或董事長簽批支付明細清單;
5、銀行憑簽批後的清單自公司专用帐户劃款入個人帐户。
財務公告通知已經付款。
§ 報銷時間
财务部每周二、周四汇总支付明细清单,经核准后报
送银行,于每周三、周五将款项划入员工个人帐户。
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