Differences between the CO operational results and FI

[Former Member]

Dears Experts,

Some consultants told me that the costing based CO-PA is not be reconciled with

FI in every case.

However, I´m analysing the differences between the operational results of a period register in FI and CO and until now, all the differences that I found are concern to temporal differences between the cost posted in FI at time of goods issue and the costs posted in PA at time of billing.

In my perspective, if i valorize this difference, the operational results must be equal in CO and FI. Am I right?

Many thanks for your opinion

Mary Jane

[Former Member]

Hi Mary,

In CO-PA you have value fields. I had set this up on a way that a value field have the same value as a (group) g/l account(s).

Every month you can have a look to the total value on the value fields and your g/l accounts.

Other fileds are set up for only statistical values and there is no link to a g/l account. It is important for the G/L accounts posted from SD that you can only post automatecly?

For the other g/l accounts you have to make required to fill in the CO-PA segment so that it is not possible to get a mix with other CO objects

When there differences you can look if there are posting on the accounts with an other document type then RV or posting in CO-PA other then Record type F

Paul

[Former Member]

Hi Paul,

Thanks very much for your cooperation.

I just checked my value fields with G/L accounts, and the only situation that doesn´t match is on the sale cost (account 60X) with the value field in COPA.

Doesn´t the operational result be the same in FI and CO, after I value these differences?

Thanks

Mary Jane

[Former Member]

Hi Mary,

Offen from SD (or product costing) you are using the SD condition type cost of sales that not create postings.

When you takes the products out of stock the posting in FI is created but it is possible that there is a time different between the MM and SD invoice.

I solved this in the past that the SD invoice create a posting (based that the invoice was later posted then the delivery)

deb Cost of sales

cred Clearing account

delivery

deb Clearing account

cred Stock.

The problem with this is price changes (the invoice should use the corect price and some time exchange rate differences.

You can set up a month end procedure to look if all deliveries are invoiced.

Paul

[Former Member]

Hi Paul,

Thanks for your e-mail. Finally I found someone that had the same problem! In my opinion that´s a fiscal problem too. Imagine: Year 2007 - Cost of Sale (with the delivery) - 100.000.000; Year 2008 - Profits of Sale - 500.000.000. The FI result of 2007 have the cost and doesn´t have the profit -

-

---

less tax

The FI result of 2008 have the profit and doesn´t have the cost -

-

---

more tax

However, Paul, I need more explanation of what you did. First off all, what means "Clearing account"? Could you explain me again with different years which contabilization do you have in FI and CO?

Many thanks in advance

Best Regards,

Mary Jane

[Former Member]

Hi Mary,

An Clearing account is a g/l account that is set as open item management.

For that G/L account you have to use a use the sort group 001 posting date (in our case the invoice and the delivery is the same day). In the night we are running:

"F.13 - Without Specification of Clearing Currency" to clear the open items.

When you than look the next day the value on the open items are 0. When not you have to found out the reason. (perhaps for that account you have to set up the autometcly clearing rules (SPRO Financial Accounting / General Ledger Accounting / Business Transactions / Open Item Clearing / Prepare Automatic Clearing)

When the invoice and delivery date is not correct you can use a sort code with sales order number / line number. In the accounting document then is filled in the field ssignment the sales order number / line number and that you can use for clearing the open items.

Perhaps it is not possible to get this in the field assignment than you have to create a substitution to get this information from your invoice / deliverey (Transaction OBBH).

When you use the clearing account you can see to the deliveries invoiced but not billed for some reason.

In the pricing in SD you have to create an extra condition type that create the posting.

Cost of sales / to be invoiced

When you set this up take the time, do a lot of testing

Paul

[Former Member]

Dear Paul,

Thanks a lot for your cooperation.

I think that I realized your solution. Sincerely it’s seems a good idea, but in our case that it would be very complex, because:

- We would have to change MM contabilization at the posting

Deb: Clearing Account

Cred: Stocks

- We would have to change SD for create a contabilization at the billing

Deb: Cost of sale

Cred: Clearing Account

- We would have to create a process to clearing the open items

- Every end months we would have to take all the costs of the clearing account (deliveries invoiced but not billed) and defer them for the next month (n1), and in next month begin (n1), doing the inverse contabilization.

So, I think that in our case, is better doing a report that will inform us which are the postings that don’t have an invoice and do the deferment of the total cost of the sale for the next period.

If you remember other situations with differences between CO/FI, please tell me!!!

It was a pleasure to change these ideas with you, believe it! I would like to attribute some points, but it seems, that with this “Treats”, I don’t get. I’m sorry. If you know a solution for that, please tell me.

Thanks very much.

King Regards,

Mary Jane

[Former Member]

Hi ,

Someone has more examples? I need urgently identify all the situations.

Thanks

Regards

[Former Member]

Hi Murali,

Thanks for your opinion.

I´m doing a report do catch this cases and makes the valorization!!!;) However, I would like if you remember another examples for another differences.

Thanks

[Former Member]

Hi,

Basically, the figures as per FI and CO-PA (costing based) will be different due to timing differences. For example, in CO-PA, cost of goods sold will not get updated till Billing document is posted. On the other hand in FI the Cost of Goods sold gets updated immediately on Goods issue.

You can analyze it for the difference, but it will be a very tedious exercise to manually reconcile it.

Thanks

Murali.