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Knowledge Sharing Workshop

<Topic>

August, 2005

Introduction

Procwork

Introducing PW team
PP Consultant : Leonardo Abreu MM Purchasing Consultant : Marcelo Stieger & Rafael Costa IM/WM Consultant : Reanato Penna FI / CO Consultant : Alexandre Matoso SD Consultant : Marcelo Stieger & Marcell Mascarenhas PM : Marcelo Stieger

Output & Deliverables


Understanding
Impacts of Brazil local legal requirements on Global Solution

Brazil

Consultant Risk
Complexity and effort to meet the Brazilian local legal requirements

PW

Localization Principles

Where do all these requirements come from?

Culture of bureaucracy
reality since very early in Brazils history continued regardless of many attempts to modernize

Long period of high inflation


during the last decade required complex calculation rules

High historic level of tax evasion


creation a very complex set of rules and regulations

Legal and Tax Requirements for Brazil


What are their impacts on a SAP R/3 implementation ?
.. Mainly the requirements are concentrated on tax calculation and reporting, new document flow (nota fiscal) and specific accounting rules (p.e., product costing) .. There are specific SAP hierarchy elements and some additional customizing required for Brazil in a R/3 implementation

Brazil Localization
Benchmark data based on Procwork Roll Out Experiences

Based on several SAP R/3 roll out projects in Brazil, Procwork have learned the following * :
Over 300 process variants can be impacted by localization requirements Average level of adherence of international templates (developed without Brazilian requirements) for implementation in Brazil SAP Module Adherence* SD 40% MM 50% CO 60% FI 60% PP 90% Average 60% Some processes not fully supported by standard SAP R/3
- Foreign trade document flow & documentation - Tax reports for different regions and/or for specific requirements of the business - some aspects of Payroll, External Warehouse, Bank EDI, etc ...
* impact varies significantly considering client specific business requirements, therefore, data should be used as a benchmark reference only
7

Hierarchy

Hierarchy - Branch
The Filial (branch)
tax reporting Nota Fiscal reporting

Company

Filial

Plant

Plant

Legally represents each physical address of the company in which there will take place any tax related operations Important data is maintained at this level

Storage Location

Nota Fiscal and Legal books are issued at this level

Hierarchy Company Code

JABIL Circuit Brasil


Company Code

Banch 1

Branch 2
Branches

Jabil Circuit could be structured as only one Company Code. Reports could be taken at Company Code level, for Legal and Business requirements.

10

Brazilian Localization

Brazilian Localization
Nota Fiscal Most important fiscal/tax document for
Invoicing Accounting Goods movement

Contains taxes and business requirements Pre-printed form Sequenced numbers by physical site (branch) Audited by local Fiscal Authorities Source of key integration data
Accounting information Tax information
12

Brazilian Localization
Nota Fiscal Nota Fiscal Types
Nota Fiscal Fatura (invoice) Nota Fiscal Complementar (complement) Nota Fiscal de Correo (correction) Nota Fiscal de Devoluo (returns) Nota Fiscal de Transferncia (transfers) Nota Fiscal de Simples Remessa (issue goods without billing) Nota Fiscal de Entrada (incoming - e.g. Importation) Nota Fiscal de Conhecimento de Transporte (freights) Nota Fiscal de Energia Eltrica (energy) Nota Fiscal de Telefonia (telecomunications)

SAP Configuration
Nota fiscal has internal and external number ranges Depends on Sales document type Depends on Movement type
13

Brazilian Localization
Taxes There are many taxes in Brazil

Main ones affecting almost all goods movements:


ICMS - Material Circulation tax IPI - Manufacturing tax PIS - Social Integration COFINS - Contribution for social funds ISS - Services tax IRRF - Withholding tax INSS - Withholding tax social purpose

14

Brazilian Localization
Taxes IPI is a federal tax and depends on:
Control code (in Brazil is used as NCM code) Material exception

ICMS is a state tax and depends on:


Goods movement State from (plant) / State to (ship-to) for outgoing State from (vendor) / State to (plant) for incoming Material exception

PIS and COFINS:


Could be customized using sales organization and country

15

Brazilian Localization
Taxes IRRF is a tax related to natural person (IRPF) and legal entities (IRPJ) and depends on:
Vendor for incoming

INSS is a tax related to natural person and depends on:


Vendor for incoming

ISS is a city tax and depends on:


Material number for outgoing Vendor for incoming

16

Brazilian Localization
Tax Reports Tax related transactions should be stored in Fiscal Books (livros fiscais) There are rules on how to register them Requirements for printing and archiving are needed Different sorts of industry (or even company) operations require reports adaptation

17

Brazilian Localization
Product Costing Real Cost Method is mandatory Requires a significant amount of configuration and testing (Material Ledger) SAP have developed specific programs to be executed every time a period is closed Localization Brazil now is part of SAP standard.

18

Master Data

Master Data Records Material


NCM Code Brazilian naming of goods CFOP Category the type of operation Material Destination Resale, Consumption & Asset Material Origin
Domestic Imported

Produced in-house or not Taxes Classification


ICMS / IPI ISS

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Material Master Screen

21

Material Master Screen

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Master Data Records Vendor


Natural person or Legal entity indicator Legal Information
CNPJ number (identification for legal entity) or CPF number (identification for natural person) Natural person (must be set when CPF number is informed) Inscrio Estadual (regional tax code state inscription) Inscrio Municipal (city tax code municipal inscription) Domiclio Fiscal (jurisdiction code, ex. SP So Paulo

Situao Tributria IPI and ICMS Withholding category indicator


indicates that a tax will be withheld for payment. ex. IRRF Income tax held at the origin

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Vendor Master Screen

CNPJ CPF Insc.Estadual Insc.Municipal

24

Master Data Records - Customer


Natural person or Legal entity indicator Legal Information
CNPJ number (identification for legal entity) or CPF number (identification for natural person) Inscrio Estadual (regional tax code state inscription) Inscrio Municipal (city tax code municipal inscription) Domiclio Fiscal (jurisdiction code, ex. SP So Paulo

Text code
texts are printed in the Nota Fiscal

Tax Classification
0 : Not Taxable 1: Taxable 2: Zona Franca

CFOP Category
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Customer Master Screen

CNPJ

Insc.Estadual

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Nota Fiscal - Sales

Nota Fiscal Number Operation Description CFOP Code Inscrio Estadual CNPJ Outgoing or Incoming Nota Fiscal ICMS item rates

Observations

Tax related part of the Nota Fiscal


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Nota Fiscal - Symbolic Return

Nota Fiscal Number Operation Description CFOP Code Inscrio Estadual CNPJ Outgoing or Incoming Nota Fiscal ICMS and IPI item rates and IPI amounts

NCM Code

Observation and Special Rule description

Tax related part of the Nota Fiscal ICMS and IPI Texts and observations
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Bolt-ons

Indicative Map of Interfaces (Bolt-ons)


Payroll Banks DWWD
(EDI)

WinChem

SAP R/3

Global Marketing

Export Web Shopping Legal Books Import


30

Bolt-ons
Legal Books Export/ Import

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Bolt-ons
Legal Books Objectives :
1. Generate the Legal Books according to the Federal, State and City laws 2. Calculate the amounts to be paid, issue the legal documents (gias) and generate electronic files, when applied

Notes :
SAP provides some of the Legal Books based on So Paulo state only It is necessary to issue the other books / same books for other states Most clients decide to use specialized bolt-on systems to support these legal requirements Even with these bolt-on systems its absolutely necessary to do all the configurations in the SAP side Bolt-ons just get the information from SAP and put it into the specific lay-outs, according to the legislation

32

Bolt-ons
Legal Books Effort :
Dependant on the fiscal requirements of the company Should start at the Realization phase

Resources :
Business input tax resources Designers tax resources Specialists bolt-on specialists

Options :
Mastersaf Aspen-Sati Syncro ...

33

Bolt-ons
Export Objectives :
1. 2. 3. 4. 5. 6. 7. Export Data Bases Control Export Orders and Shipments Processes Follow-Up Issue Documents Export Exchange Control Issue Reports Generate daily and monthly accounting postings

34

Bolt-ons
Import Objectives :
1. Import documentation from the Import Order to the issue of the Receipt Fiscal Invoice 2. Import Data Bases 3. Issue Documents 4. Follow-up reports 5. Import exchange control 6. Generate daily and monthly accounting postings

Note :
The physical receipt, as well as the fiscal and accounting receipt are not included in the scope but may be executed in SAP

35

Bolt-ons
Export / Import Effort :
High Should start at the Realization phase

Resources :
Business input import/export resources Designers import/export resources Specialists bolt-on specialists

Options :
Bergen Aspen CE (Procwork) Bysoft Average ...

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The Scenarios & Presentation Approach

Customer to Cash Scenarios


For discussion SD:
Standard Sales Export Orders 3rd Party Sales Consignment Samples and Free of Charge (FOC) Customer Returns with customer Nota Fiscal Customer Returns with Companys own Nota Fiscal Correction of prices or quantity

Other Local Legal Scenarios

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Purchase to Pay Scenarios


For discussion in MM :
Standard Purchasing Stock Transfers Import Subcontracting Consignment Vendor Returns

Other Local Legal Scenarios

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Finance Integration Scenarios


For discussion in FI / CO :
Product Costing Legal Books & Files

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Finance Specific Scenarios


For discussion FI :
Accounts Payable and Payments Accounts Receivable Collections Legal Books and Files Preparation

Other Local Legal Scenarios

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Presentation Approach

A Generic Business Process Model

Define & Maintain Data

Forecast

Order Handling

Planning

Purchasing

Inventory

Production

Shipping & Logistics

Invoice & Payment

Claims & Feedback

Inquiry & Quotation

Execute Work

Finance

43

Agenda <Scenario>
Overview Description of Scenario Overview Business Process Flow Main Localization Requirements Solutions SAP configuration Special Development Bolt Ons Manual workaround Summary Reminder of Key Points

44

<Scenario Description>
Define & Maintain Data Forecast Order Handling Planning Purchasing Inventory Production Shipping & Logistics Invoice & Payment Claims & Feedback

Inquiry & Quotation

Execute Work

Scenario : <Scenario Name> This scenario describes

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<Overview Business Process Flow>


Customer
Request for quotation Quotation Approved, Purchase Order Receives Goods & documents Nota Fiscal for Domestic Sales

Local Legalisation Impact Description of Impact etc.

Plan Shipments & Book Transport Confirm qty Sales order

Loa d Tru ck Create/ Confirm Transfer Order

Print Shipping Doc.

Quotation (optional)

Create Sales order ref. quot.

To Production & Purchasing

Transfer Goods from production to Warehouse

Create Delivery

Post Goods Issue

Create Billing Doc. Bolt-on

Posting G/L

Account Receivable

Fiscal Books

Suppliers

Confirm Purchase order

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<The Scenario Solution>


The Solution
What is the solution?
SAP configuration special development bolt-on manual workaround Is it a mixture of these?

What does the solution do?

Implementation

How COMPLEX is this to do? How much EFFORT is required, type of resources, duration, etc.

47

Brazilian Localization Review


Nota Fiscal Most important fiscal/tax document for
Invoicing Accounting Goods movement

Contains taxes and business requirements Pre-printed form Sequenced numbers by physical site (branch) Audited by local Fiscal Authorities Source of key integration data
Accounting information Tax information
48

Brazilian Localization Review


Taxes There are many taxes in Brazil

Main ones affecting almost all goods movements are:


ICMS - Material Circulation tax IPI - Manufacturing tax ISS - Services tax PIS - Social Integration COFINS - Contribution for social funds IRRF - Withholding tax INSS - Withholding tax social purpose

49

Master Data Records


Material
NCM Code Brazilian naming of goods CFOP Category the type of operation Material Destination Resale, Consumption & Asset Material Origin (domestic / imported) Produced in-house or not Taxes Classification (ICMS, IPI/ISS)

Vendor
Legal Information (tax code i.e. CNPJ) Situao Tributria IPI and ICMS Withholding category indicator

Customer
Legal Information (tax code ie. CNPJ, Insc.Estadual) Text code (texts are printed in the Nota Fiscal) Tax Classification (Taxable, Zona Franca) CFOP Category
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Customer to Cash Scenarios

Customer to Cash Scenarios


For discussion now:
Standard Sales Export Orders 3rd Party Sales Consignment Samples and Free of Charge Customer Returns with customer Nota Fiscal Customer Returns with Companys own Nota Fiscal Correction of prices or quantity

Other Local Legal Scenarios

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Agenda Standard Sales


Overview Description of Scenario Overview Business Process Flow Main Localization Requirements Solutions SAP configuration Special Development Bolt Ons Manual workaround Summary Reminder of Key Points

53

Standard Sales
Define & Maintain Data Forecast Order Handling Planning Purchasing Inventory Production Shipping & Logistics Invoice & Payment Claims & Feedback

Inquiry & Quotation

Execute Work

Scenario : Standard Sales This scenario describes the main flow of activities to be performed in Brazil from the creation of a sales quotation (optional) and convert it to a sales order until the delivery the goods to the customer, the billing and the Sales Nota Fiscal generation.

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Standard Sales
Customer
Request for quotation Quotation Approved, Purchase Order

Customer Region (state) Tax Code for Brazil Pricing Procedure for BR Domestic Sales Taxes calculation (ICMS, IPI, PIS,COFINS) Fiscal Texts for ICMS & IPI
Plan Shipmen ts & Book Transpor t Create Delivery Print Shipping Doc. Receives Goods & documents

Nota Fiscal for Domestic Sales

Quotation (optional)

Create Sales order ref. quot. (ORB)

To Production & Purchasing

Transfer Goods from production to Warehouse

Confirm qty Sales order

Post Goods Issue

Create Billing Doc. (F2B)

Generate Nota Fiscal (N1) Bolt-on

Pricing Procedure for BR Domestic Sales Taxes calculation (ICMS, IPI, PIS,COFINS) Suppliers
Confirm Purchase order Posting G/L

Posting G/L

Account Receivable

Fiscal Books

Account Keys for BR Dom. Sales Fiscal Texts for ICMS & IPI

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Standard Sales
The Solution
SAP configuration
Configuration specific for Brazil; New Sales order type and item category; New Billing document; New Incompletion proc.for Brazilian mandatory fields; New Pricing procedure and Account keys assigned to the new condition types; Legal Text for ICMS and IPI; SAP Script development for Nota Fiscal
MASTERSAF, Aspen-Sati, SYNCRO [Fiscal Books]

Special development

Bolt-on

Implementation

A standard sales order process is not difficult to be implemented. There are some points of attention to consider: Standard pricing procedure for Brazil must be adjusted; Complex SAP Script development for NF; All business variants relevant to Brazilian operations must be tested; Knowledge of the BBRAUN fiscal area to handle correctly the Brazilian requirements in SAP

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Pricing Procedure
* Sales Pricing Procedure for Brazil (Std.: RVXBRA)
Initial Price (PR00) -/+ Discount/Surcharge * (without taxes) ______________________________ + Price with ICMS (ICMI) -/+ Discount/Surcharge * (including taxes) ______________________________ Tax Base + IPI + ICMS + ISS _ _ Final Sales Price (NF) _______________________________ Base of PIS/COFINS PIS (statistic) COFINS (statistic)

*Optional conditions for pricing -Automatic condition calculated by a formula - IPI calculation: NCM code / material -ICMS Region-from/ Region-to -ISS Tax for services

- PIS and COFINS calculation: Condition records

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Agenda Export Orders


Overview Description of Scenario Overview Business Process Flow Main Localization Requirements Solutions SAP configuration Special Development Bolt Ons Manual workaround Summary Reminder of Key Points

58

Export Orders
Define & Maintain Data Forecast Order Handling Planning Purchasing Inventory Production Shipping & Logistics Invoice & Payment Claims & Feedback

Inquiry & Quotation

Execute Work

Scenario : Export Orders This scenario describes the main flow of activities to be performed in Brazil from the creation of a export quotation (optional) and convert it to a sales order until the export documentation preparation, the delivery to the external agent, the billing and the Export Nota Fiscal generation.

59

Export Orders
Customer
Request for quotation Quotation Approved, Purchase Order

Customer Country Tax Code for Brazil (I0,C0) Pricing Procedure for BR Export Sales NO Taxes calculation Fiscal Texts for ICMS & IPI Shipme
nts & Book Transpo rt Plan

Receives Goods & documents

Create Packing List

Create Commercial Invoice

Quotation (optional)

Create Sales order ref. quot.

To Production & Purchasing

Transfer Goods from production to Warehouse

Confirm qty Sales order

Create Delivery

Post Goods Issue Bolt-on Posting G/L

Create Billing Doc.

Generate Nota Fiscal Bolt-on Bolt-on Fiscal Books

Bolt-on

Posting G/L

Account Receivable

Agent

Request for export docum. Confirm Purchase order

Pricing Procedure for BR Export Sales NO Taxes


Confirm calculation export Doc. Nota Fiscal / Invoice for Export

Account Keys for BR Export Fiscal Texts for ICMS & IPI

Add Export Doc. Deliver to customer

Suppliers

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Export Orders
The Solution
SAP configuration
Specifics for Brazil; Sales order type, item category and billing document; New incompletion proc.for Brazilian mandatory fields; New Pricing procedure specific for BR Export and Account keys assigned to new condition types; Legal Text for Export; SAP Script development for Nota Fiscal Bergen, Aspen CE [Export and documentation Control]; MASTERSAF, Aspen-Sati, SYNCRO [Legal Books] Extra export documentation, communication with SISCOMEX

Special development

Bolt-on

Manual workaround

Implementation

Its a complex solution because requires or a large manual documentation for export process or an new integration with the bolt-on system to solve this. Besides, new SD documents, pricing procedure and accounting assignment must be created.

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Agenda 3rd Party Sales


Overview Description of Scenario Overview Business Process Flow Main Localization Requirements Solutions SAP configuration Special Development Bolt Ons Manual workaround Summary Reminder of Key Points

62

3rd Party Sales


Define & Maintain Data Forecast Order Handling Planning Purchasing Inventory Production Shipping & Logistics Invoice & Payment Claims & Feedback

Inquiry & Quotation

Execute Work

Scenario : 3rd. Party Sales This scenario describes the main flow of activities to be performed in Brazil when for the same customer, you have a payer different from ship-to address. Locally this process is called Venda por conta e ordem. In this case, to support the Brazilian legal requirements, SAP system must provide 2 different types of Notas Fiscais. The first one must to be issued to the payer (just to bill the customer) and another one must to be issued and sent to the ship-to address (just to follow the goods to the customer plant).

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3rd Party Sales


Customer (payer)
Request for quotation Quotation Approved, New Sales order type (1) Purchase Order

Use Customer-Payer (address)

Pricing Procedure for BR 3 rd. Party Sales Taxes calculation (ICMS, IPI, PIS,COFINS) Account Keys for BR 3rd. Party Fiscal Texts for ICMS & IPI and Loa Plan d manual fiscal text Shipments

Nota Fiscal W/ ref.to Payer (send by mail)

Pricing Procedure for BR 3 rd. Party Sales Taxes calculation (ICMS, IPI, PIS,COFINS) New Sales order type (2) Fiscal Texts for ICMS & IPI Use Customer-Send to (address) Pricing Procedure for BR 3 rd. Party Sales

Tru & Book ck No Accountings Transport

Create Nota Fiscal (N1)

Create To Sales order Taxes calculation (ICMS, IPI, Quotation Production & PIS,COFINS) ref. quot. Purchasing (RCS)

Transfer Goods from production to Warehouse

Confirm qty Sales order

Manual texts for NF (if necessary) Reference w/Confirm the first NF Goods issued Delivery
(1) Transfer Order Issue Create Create/ Post

Create Billing Doc. (F2B) Bolt-on

Fiscal Texts for ICMS & IPI Payer

Step 1
Reference: Billing doc. Step 1 Confirm Purchase order Create Sales order ref. Bill.doc. (RCM) Ship-to Create Billing Doc. (FST) Create Nota Fiscal (N1) Bolt-on

Posting G/L

Account Receivable

Fiscal Books

Step 2
Suppliers Customer (send-to)

Ref. First NF

Nota Fiscal W/ ref. Send-to

Receives Goods & documents


64

3rd Party Sales


The Solution
SAP configuration
Specifics for Brazil; Sales order type, item category and billing document (one for each step of the process); New incompletion proc.for Brazilian mandatory fields; New Pricing procedure specific for BR 3rd.party and Account keys assigned to new condition types; Legal Text for ICMS and IPI;
SAP Script development for Nota Fiscal MASTERSAF, Aspen-Sati, SYNCRO [Fiscal Books]

Special development

Bolt-on

Implementation

This scenario has a medium effort to be implemented. There are some points of attention to consider:
Distinct configurations to support the first and second Nota Fiscal, its take more time to prototype and test; The scripts are important to drive the user in order to choose the correct documents in the right sequence; Knowledge of the BBRAUN fiscal area

65

Agenda Consignment Sales


Overview Description of Scenario Overview Business Process Flow Main Localization Requirements Solutions SAP configuration Special Development Bolt Ons Manual workaround Summary Reminder of Key Points

66

Consignment Sales
Define & Maintain Data Forecast Order Handling Planning Purchasing Inventory Production Shipping & Logistics Invoice & Payment Claims & Feedback

Inquiry & Quotation

Execute Work

Scenario : Consignment Sales This scenario describes the main flow of activities to be performed in Brazil when you need to send products in consignment to the customer without bill him, but to support the Brazilian legal requirements, you need to send a Nota Fiscal to follow goods. When customer consumes your products, you have to invoice him, sending another Nota Fiscal. In the first Nota Fiscal, we have to bring the taxes but we will not charge the customer, and then in the second Nota Fiscal, it will have the same taxes

67

Consignment Sales
Customer (payer)
Customer request Customer Use Customer Region informs consumed Pricing Procedure for BR quantity

New Sales order type (KBB)


Receives Accountings only for ICMS with ref. goods Step 1 No account receivable Nota Fiscal Nota Fiscal just to follow goods

Step

Account receivable and IPI Taxes calculation (ICMS statistic, IPI, PIS,COFINS) Taxes calculation (ICMS statistic, IPI, PIS,COFINS) Fiscal Texts for ICMS & IPI 1: Fill-up Fiscal Texts for ICMS & IPI
Create Sales order ref. Bill.doc. (KEB)

Plan Taxes calculation (ICMS, IPI Shipme Taxes calculation (ICMS, IPI statistic) nts & statistic) Book Fiscal texts for ICMS, IPI New Sales order type (KEB) Fiscal Texts for ICMS &Transpo IPI rt Use Customer Region Confirm To Transfer Goods Post Pricing procedure for BR Create Create qty Pricing Procedure for BR& Production fromConsignment production Delivery Goods Sales order Issue Sales order Purchasing Consignment Issue to Warehouse (LFB) Issue (KBB) Consign. Special Stock

Consignment Fill-up

Create Billing Doc. (FCR) Posting G/L

Generate Nota Fiscal Bolt-on Fiscal Books

Create Symbolic Delivery

Post Goods Issue from consig. stock

Create Billing Doc. (FC)

Create Nota Fiscal Bolt-on

Step 2: Issue
Confirm Purchase order

Posting G/L

Posting G/L

Account Receivable

Fiscal Books

Suppliers

68

Consignment Sales
Customer (payer)
Customer request Return customer Nota Fiscal & goods Receives goods Plan Shipme nts & Specific Sales Order type (KAB) and Book item category Transpo for Brazil rt Use same Pricing Procedure for BR Confirm Create Post Consignment Fill-up qty Delivery Goods Sales order (LFB) NF number Issue (Legal Inform Customer Nota Fiscal just to follow goods

Create Sales order (KBB)

To Production & Purchasing

Transfer Goods from production to Warehouse

Create Generate Billing Nota Its not necessary Doc. Fiscal to issue another NF (FCR) (N1)

Books) w/o reference in SAP

Step 1: Fill-up

Consign. to a Usually created with reference Special billing Stock

to receive goods. Bolt-on The customer NF Posting Fiscal will G/L support the Books process

Create Sales order ref. Bill.doc. (KAB) Register customer Nota Fiscal ref: bill.doc. Confirm Purchase order

Create Delivery (LRB)

Post Goods Receipt from consig. stock

Create Billing Doc. (REB+N4) Bolt-on

Step 3: Pick-up

Specific Register Reason (REB)

Billing document Consign.


Special Stock

Posting G/L

Fiscal Books

Use same Pricing Procedure for BR Consignment Fill-up

Suppliers

69

Consignment Sales
The Solution
SAP configuration
Specifics for Brazil; Sales order type, item category and billing document (one for each step of the process); New incompletion proc.for Brazilian mandatory fields; New Pricing procedure specific for BR 3rd.party and Account keys assigned to new condition types; Legal Text for ICMS and IPI;
SAP Script development for Nota Fiscal MASTERSAF, ASPEN-SATI , SYNCRO [Fiscal Books]

Special development

Bolt-on

Implementation

This scenario has a medium effort to be implemented. There are some points of attention to consider:
Distinct configurations to support the first and second Nota Fiscal, its take more time to prototype and test; The scripts are important to drive the user in order to choose the correct documents in the right sequence; Knowledge of the Jabil fiscal area

70

Agenda Samples and FOC


Overview Description of Scenario Overview Business Process Flow Main Localization Requirements Solutions SAP configuration Special Development Bolt Ons Manual workaround Summary Reminder of Key Points

71

Samples and Free of Charge


Define & Maintain Data Forecast Order Handling Planning Purchasing Inventory Production Shipping & Logistics Invoice & Payment Claims & Feedback

Inquiry & Quotation

Execute Work

Scenario : Samples and Free of Charge This scenario describes the main flow of activities to be performed in Brazil to send some samples or free of charge products to a customer. Every product must be followed by a Nota Fiscal, even if it is free of charge. Samples with less than 5 kg are tax exempt, otherwise they will have ICMS and/or IPI. In cases we have taxes, we need to account them and register in Legal Books.

72

Samples and Free of Charge


Customer
Request for Samples

Customer Region (state) Tax Code for Brazil Pricing Procedure for BR Samples Taxes calculation (ICMS, IPI) Fiscal Texts for ICMS, IPI
Plan Shipme nts & Book Transpo rt Confirm qty Sales order Create Delivery Post Goods Issue Create Billing Doc. (ZXX)

Nota Fiscal for Samples

Create Sample Order (ZXX)

To Production & Purchasing

Transfer Goods from production to Warehouse

Generate Nota Fiscal Bolt-on

Tax Code for Brazil Pricing Procedure for BR Samples Suppliers


Confirm Purchase order

Posting G/L

Posting G/L

Fiscal Books

Taxes calculation (ICMS, IPI) Fiscal Texts for ICMS, IPI

73

Samples and Free of Charge


The Solution
SAP configuration
Configuration specific for Brazil; New Sales order type and item category; New Billing document; New Incompletion proc.for Brazilian mandatory fields; New Pricing procedure and Account keys assigned to the new condition types; Legal Text for ICMS and IPI; Billing has to account the ICMS and IPI, but not account receivable. SAP Script development for Nota Fiscal
MASTERSAF, ASPEN-SATI , SYNCRO [Fiscal Books]

Special development

Bolt-on

Implementation

A sample or free of charge process is not difficult to be implemented. There are some points of attention to consider: Standard pricing procedure for Brazil must be adjusted; Complex SAP Script development for NF; All business variants relevant to Brazilian operations must be tested; Knowledge of the BBRAUN fiscal area to handle correctly the Brazilian requirements in SAP

74

Agenda Customer Returns


Overview Description of Scenario Overview Business Process Flow Main Localization Requirements Solutions SAP configuration Special Development Bolt Ons Manual workaround Summary Reminder of Key Points

75

Customer Returns
Define & Maintain Data Forecast Order Handling Planning Purchasing Inventory Production Shipping & Logistics Invoice & Payment Claims & Feedback

Inquiry & Quotation

Execute Work

Scenario : Customer Returns This scenario describes the main flow of activities to be performed in Brazil when a customer returns the goods for commercial or quality reasons. The difference in Brazil exists only because of the Nota Fiscal that will be used during the process. There are two different process: one with own Nota fiscal that Jabil has to create another incoming nota fiscal and the other with Customers nota fiscal where Jabil has only to inform in incoming Legal Book.

76

Customer Returns Companys own NF


Reject goods before receiving Return BBRAUN Nota Fiscal & goods

Customer

Specific Sales Order type (ROB) and item category for Brazil Use same Pricing Procedure for BR Standard Sales Inform Jabil NF number (Legal Receive Books) the goods Usually created with reference to to stock a billing
to return Analyse the goods and release or Reject

Create specific Sales Order (ROB) Register Jabil Nota Fiscal ref: bill.doc.

Create Delivery (LRB)

Confirm Qty Order

Post Goods Receipt

Create Billing Doc. (REB) Account Payable (Credit)

Generate Incoming Nota Fiscal (N5) Bolt-on

Register Reason

Posting G/L

Posting G/L

Fiscal Books

Specific Billing document (REB) Suppliers Use same Pricing Procedure for BR Standard Sales

77

Customer Returns Customer NF


Customer
Reject goods before receiving Return customer Nota Fiscal & goods

Specific Sales Order type (REB) and item category for Brazil Use same Pricing Procedure for BR Standard Sales Inform Customer NF number (Legal Books) w/o reference in SAP Receive Usually created with billing
the goods reference to a to return to stock Analyse the goods and release or Reject

Create specific Sales Order (REB) Register customer Nota Fiscal ref: bill.doc.

Create Delivery (LRB)

Confirm Qty Order

Post Goods Receipt

Create Billing Doc. (REB + N4) Account Payable (Credit)

Its not necessary to issue another NF to receive goods. The customer NF will support the process.

Bolt-on Register Reason Posting G/L Posting G/L

Specific Billing document (REB) Suppliers Use same Pricing Procedure for BR Standard Sales

Fiscal Books

78

Customer Returns
The Solution
SAP configuration
Configuration specific for Brazil; New Sales order type and item category (consider 2 scenarios); Billing document; New incompletion proc.for Brazilian mandatory fields; Automatic Legal Text for ICMS and IPI and manual texts (if necessary) SAP Script development for incoming Nota Fiscal (Scenario: Returns w/ BBRAUN NF) MASTERSAF, Aspen-Sati, SYNCRO [Fiscal Books]

Special development Bolt-on

Implementation

The returns from the customers process isnt difficult to be implemented. There are some points of attention to consider:
Two different scenarios for Brazil, using specific documents types, will demand a effort of configuration and testing The scripts are important to drive the user in which documents must be used Knowledge of the Jabil fiscal area to understand and fill correctly all the Brazilian legal fields in SAP and how the process must be handle in SAP
79

Agenda Correction of price or qty


Overview Description of Scenario Overview Business Process Flow Main Localization Requirements Solutions SAP configuration Special Development Bolt Ons Manual workaround Summary Reminder of Key Points

80

Correction of price or quantity


Define & Maintain Data Forecast Order Handling Planning Purchasing Inventory Production Shipping & Logistics Invoice & Payment Claims & Feedback

Inquiry & Quotation

Execute Work

Scenario : Correction of price or quantity This scenario describes the main flow of activities to be performed in Brazil when Jabil makes a mistake related to the price or quantity and the customer or the own firm recognize issue and decide to correct the amounts. For Brazil, the SAP needs to provide a Nota Fiscal (Complement NF) to match the legal requirements.

81

Correction of price or quantity


Customer
Notifiy NF Error: Qty NF < real price/qty

Specific Sales Order type (DRB) Complement and item category for Brazil Specific Billing type (L2B) Nota for Brazil Fiscal Manual condition type to inform de difference of price Manual condition type to inform de difference of price Inform BBRAUN NF number (Legal Books) Inform BBRAUN NF number (Legal Books) Usually created with reference to a billing
Create Billing Doc. (L2B) Inform the Difference (PR00 or Qty) Generate Complement Nota Fiscal (N2) Bolt-on

Create Debit Request Sales Order (DRB)

Inform Original NF Ref.:bill.doc.

Inform order reason

Account Receivable (Debit/ Credit)

Posting G/L

Fiscal Books

Suppliers

82

Correction of price or quantity


The Solution
SAP configuration
Configuration specific for Brazil; New Sales order type and item category; New Billing document; New incompletion proc.for Brazilian mandatory fields; Automatic Legal Text for ICMS and IPI

Special development
SAP Script development for Nota Fiscal

Bolt-on
MASTERSAF, ASPEN-SATI, SYNCRO [Fiscal Books]

Implementation

This scenario requires a low effort be implemented. There are some points of attention to consider:
Besides the low complexity, this scenario is very important to the day by day for all the companies in Brazil.

83

Customer to Cash
Other Local Legal Scenarios
Services; Industrialization; Resales; Sales for consumption; Zona Franca (Resales and Industrialization; Scrapping; Fixed Assets; Credit Memos;

84

Purchase to Pay Scenarios

Purchase to Pay Scenarios


For discussion now:
Standard Purchasing Stock Transfers Import Subcontracting Consignment Vendor Returns

Other Local Legal Scenarios

86

Agenda - Standard Purchasing


Overview Description of Scenario Overview Business Process Flow Main Localization Requirements Solutions SAP configuration Special Development Bolt Ons Manual workaround Summary Reminder of Key Points

87

Standard Purchasing
Define & Maintain Data Forecast Order Handling Planning Purchasing Inventory Production Shipping & Logistics Invoice & Payment Claims & Feedback

Inquiry & Quotation

Execute Work

Scenario : Standard Purchasing This scenario describes the main flow of activities to be performed in Brazil from the creation of a purchase requisition for an item and its release procedure until payment of the item when it is received.

88

Standard Purchasing
Customers
- At

Nota Fiscal Receiving Invoice Verification, inform Nota Fiscal Number, Issuing date, receiving date, total amount, Nota Fiscal Type
- At Goods Receipt, inform Nota Fiscal Number, Issuing date, receiving date

Posting G/L

Posting G/L

Accounts Payable

Fiscal Books

Outline Agreement

Purchase requisition

Request for quotation

Evaluate quotations

Release purchase requisition

Purchase order

Enter order Confirm.

Follow-up on delivery

Goods receipt

Invoice verification Bolt-On

Pricing Schema Tax code

Pricing Schema

Suppliers
Quotation

Tax code - Nota Fiscal Type - Additional data: Material - Additional data: Material - Tax code Usage, Material Origin, Usage, Material Origin, Create Confirm Deliver Nota Material Category, Material Category, NCM code - PO Number Sales NCM code
Order order material

Fiscal

89

Standard Purchasing
The Solution
SAP Configuration Pricing Schema with Brazilian taxes (ICMS, IPI); Tax code configuration. Special Development SAPscript for Purchase Order Printing. Bolt-Ons MASTERSAF, ASPEN_SATI, SYNCRO.

Implementation

A standard purchasing order process configuration isnt difficult to be implemented. The complexity will be the fiscal variants to be tested and configured. There are 3 points of attention to consider: pricing schema configuration; SAP Script development; basic fiscal knowledge of the buyer to understand which tax code should be used.
90

Pricing Procedure
Example of basic Pricing Procedure for Brazil: ZRM0000
Price with ICMS IPI + (((Gross Price (Preo Bruto) Consumption ICMS) Industrialization ICMS) IPI) + Net Price (Preo Lquido) IPI ICMS
- Automatic IPI calculation: Standard; By NCM Code; Exception by material. - Automatic ICMS calculation: Standard; By State; Exception by material.

IVA CODE

91

Agenda - Stock Transfer


Overview Description of Scenario Overview Business Process Flow Main Localization Requirements Solutions SAP configuration Special Development Bolt Ons Manual workaround Summary Reminder of Key Points

92

Stock Transfer
Define & Maintain Data Forecast Order Handling Planning Purchasing Inventory Production Shipping & Logistics Invoice & Payment Claims & Feedback

Inquiry & Quotation

Execute Work

Scenario : Stock Transfer This scenario describes the main flow of activities to be performed in Brazil while transferring a material from one plant to another.

93

Stock Transfer - Unplanned


Customers
Posting G/L Fiscal Books
-

Nota Fiscal Issuing Generate Nota Fiscal to support material transfer from one plant to the other (outgoing Nota Fiscal) using a special movement type
-

Cotia
Goods Issue of Material/ Transfer Nota Fiscal Bolt-On

Fiscal Texts for ICMS and IPI

Nota Fiscal Receiving Receive Nota Fiscal from the other (incoming Nota Fiscal) using a special movement type
-

Pirapozinho

Goods Receipt of Material/ Transfer Nota Fiscal Bolt-On

Fiscal Texts for ICMS and IPI

Supplier

Posting G/L

Fiscal Books

94

Stock Transfer - Planned


Customers
-

PO Type UB Item Category U Pricing Schema Tax code


Goods Receipt of Material/ Transfer Nota Fiscal Bolt-On Fiscal Books

Cotia
Create Transfer Purchase Order

data: Material Usage, Material Origin, Material Category, NCM code Nota Fiscal Receiving Receive Nota Fiscal from the other (incoming Nota Fiscal) using a special movement type
-

- Additional

Pirapozinho
Analyse pending deliveries

Fiscal Texts for ICMS and IPI

Nota Fiscal Issuing Generate Nota Fiscal to support material transfer from one plant to the other (outgoing Nota Fiscal) using a special movement type
-

Goods Issue of Material/ Transfer Nota Fiscal Bolt-On

Supplier

Posting G/L

Fiscal Books

Fiscal Texts for ICMS and IPI

95

Stock Transfer
The Solution
SAP Configuration
Nota Fiscal Association to special movement types; Associate Issuing Plant as a customer; Create Receiving Plant as a vendor; Tax Code configuration.

Special Development
Adjustments to SAPscript for Outgoing Nota Fiscal form (Nota Fiscal de Transferncia).

Bolt-Ons
MASTERSAF, ASPEN_SATI, SYNCRO.

Implementation

The process has an standard operation in SAP. The complexity will be the planning and control of the transfers between plants. In case of using business areas some complex ABAP programs should be developed to support the transfers.

96

Agenda - Import
Overview Description of Scenario Overview Business Process Flow Main Localization Requirements Solutions SAP configuration Special Development Bolt Ons Manual workaround Summary Reminder of Key Points

97

Import
Define & Maintain Data Forecast Order Handling Planning Purchasing Inventory Production Shipping & Logistics Invoice & Payment Claims & Feedback

Inquiry & Quotation

Execute Work

Scenario : Import This scenario describes the main flow of activities to be performed in Brazil from the creation of a purchase requisition for an item and its release procedure until payment of the item when it is received for a material bought out of the country. It also shows the integration points of SAP to bolt-on systems that control the imports.

98

Import
Customers
Nota Fiscal Writer Receiving
Posting
-

Custom Expenses Invoice Verification


Accounts Posting G/L

The Nota Fiscal issued by G/L the agent to support Payable material transfer from the harbor to the plant Outline should be received manually at the Nota Fiscal Agreement Writer Transaction
Release purchase requisition Create Downpayment Bolt-On
-

The Custom Expenses declared by the agent to nationalize the imported materials are received with a Nota Fiscal Accounts Posting Fiscal transaction as in the Invoice Verification Payable G/L cost receipt Books a planned (if the cost was planned in the pricing schema in the purchase order) Exchange
rate variation

Fiscal Books

Purchase Order Purchase requisition

Enter order Confirm. Bolt-On

Invoice verification Bolt-On Nota Fiscal Writer Receipt Custom Expenses Invoice verification Bolt-On

Bolt-On

Nota Fiscal type Company Code

Follow-up on delivery

Goods receipt

Bolt-On

Foreign Suppliers- Branch

Schema - Pricing Nota Fiscal Type Receive Create Confirm Deliver code Down- Invoice Sales - Vendor number - Tax Tax code order Material payment Order data: Material - Material information (Quantity, Unit price, CFOP, - Additional PO Number

Agent

ICMS Tax Usage, Material Origin, Situation, IPI Tax Situation, Material Usage, Material Origin, - Planned costs Material Category, NCM code Material Category, NCM code)
Receive Material Deliver Material Nota Fiscal

Nota Fiscal Custom Expenses

99

Import
The Solution
SAP Configuration
Pricing Schema with import pricing (Import Tax, freights, ).

Special Development
SAPscript for Purchase Order Printing; SAPscript for Incoming Nota Fiscal form (Nota Fiscal de Entrada).

Bolt-Ons
Bergen, SIGA-EIC (Easy Management) [Import Control]; MASTERSAF, ASPEN_SATI, SYNCRO [Fiscal Books].

Manual Workaround
Nota Fiscal Writer to receive the materials in stock; Distribution of custom expenses.

Implementation

Its a complex solution because requires the configuration of an import pricing schema, manual Nota Fiscal Writer for the goods receipt and the integration with the bolt-on system.

100

Agenda - Subcontracting
Overview Description of Scenario Overview Business Process Flow Main Localization Requirements Solutions SAP configuration Special Development Bolt Ons Manual workaround Summary Reminder of Key Points

101

Subcontracting
Define & Maintain Data Forecast Order Handling Planning Purchasing Inventory Production Shipping & Logistics Invoice & Payment Claims & Feedback

Inquiry & Quotation

Execute Work

Scenario : Subcontract This scenario describes the main flow of activities to be performed in Brazil from the creation of a purchase requisition for an item and its release procedure until payment of the item when it is received for a material that was processed outside the plant using components sent by the plant. In this process, the company sends components to the vendor which processes it and send back to the company the processed material.

102

At goods receipt the components used in the ubcontracting process are consumed to produce the material that was subcontracted

A specific Nota Fiscal is required to support this operation and can be sent by the vendor in 2
-

Subcontracting
Nota Fiscal Receiving
- At Invoice Verification, inform Nota Fiscal Number, Issuing Posting Accounts date, receiving date, total G/L Payable amount, Nota Fiscal Type and Posting system Fiscalwill include the line items for Books the symbolic return of the G/L components used by the vendor

Issuing of Components Customers separated from the Nota Fiscal to bill the (Remessa para service (special transaction to receive it) Beneficiamento)
- AtFiscal goodsto issue the components used in together with the Nota bill the the subcontracting service (received at invoice verification) process are sent to vendor

Fiscal Books

Outline Agreement

Posting G/L

Fiscal Books

Purchase requisition

Request for quotation

Evaluate quotations

Release purchase requisition

Purchase order

Enter order Confirm.

Goods Issue of Components

Follow-up on delivery

Goods receipt

Invoice verification

Suppliers
Quotation

Bolt-On Type - Pricing Schema - Fiscal Texts for ICMS and IPI - Tax code - Nota Fiscal Type - Tax code - Amount of each component - Additional data: Material - Tax code being sent to subcontracting - Additional data: Material Usage, Material Origin, Create Nota Fiscal Usage, Material Origin, Confirm Deliver Nota Material Category, NCM code - PO Number Sales to receive - PO Number order material Fiscal Material Category, NCM code Order Components
- Special Movement - Pricing Schema

Bolt-On

Bolt-On

103

Subcontracting
The Solution
SAP Configuration
Pricing Schema with Brazilian taxes (ICMS, IPI); Special Nota Fiscal type to support Subcontracting Nota Fiscal; Special movement type to support Subcontracting components issue and Subcontracting components return (symbolic); Nota Fiscal Association to Movement types for Subcontracting; Account association to subcontracting movements. SAPscript for Purchase Order Printing; Adjustments to SAPscript for Outgoing Nota Fiscal form (Remessa para Beneficiamento). MASTERSAF, Aspen-Sati, SYNCRO. Price of each component to be sent to subcontracting should be informed manually.

Special Development

Bolt-Ons

Manual Workaround

Implementation
The complexity of this solution is high due to:

control the components sent to subcontracting and do the manual movements to adjust stock in case of material loss; look for the price of each component to be sent to subcontracting and calculate the amount of the material to be sent to inform in the goods issue transaction to generate the Nota Fiscal; match the values of the components sent to subcontracting in the Symbolic Nota Fiscal of Return of the Components used in the subcontracting; process definition difference between subcontracting (components <> processed material) and industrialization (components = processed material).
104

Agenda - Consignment
Overview Description of Scenario Overview Business Process Flow Main Localization Requirements Solutions SAP configuration Special Development Bolt Ons Manual workaround Summary Reminder of Key Points

105

Consignment
Define & Maintain Data Forecast Order Handling Planning Purchasing Inventory Production Shipping & Logistics Invoice & Payment Claims & Feedback

Inquiry & Quotation

Execute Work

Scenario : Consignment This scenario describes the main flow of activities to be performed in Brazil from the creation of a purchase requisition for an item and its release procedure until payment of the item when it is received for a material that was received in the plant used a consignment process. In this process, the material is sent by the vendor without payment and at a certain period (for example, the end of the month) it is verified the usage of this material and the vendor invoices the company the quantity used. Replenishments of this stock are performed during the month to avoid lack of material in stock.

106

Consignment
Customers
- At Invoice Verification, inform Nota Fiscal Number, Issuing - At goods receipt the materials in date, receiving date, total consignment are received in SAP in a amount, Nota Fiscal Type and special stock (or accounting control) and a Posting Fiscalto the Nota Fiscal the reference Nota Fiscal of Remessa em Consignao G/L Books received in consignment is generated in SAP (that has all the information of the Nota Fiscal sent by the vendor)

Goods Receiving of Materials in Consignment (Remessa em Consignao)

Nota Fiscal Receiving Posting Accounts


G/L Payable

Fiscal Books

Outline Agreement

Posting G/L

Fiscal Books

Purchase requisition

Request for quotation

Evaluate quotations

Release purchase requisition

Purchase order

Enter order Confirm.

Goods receipt

Follow-up on next deliveries

Invoice verification

Goods receipt

Suppliers
Quotation

Bolt-On - Pricing Schema - Pricing Schema - Special Movement Type - Tax code - Tax code - Fiscal Texts for ICMS and IPI - Nota Fiscal Type - Additional data: Material - Additional data: Material - Tax Code - Tax code Usage, Material Origin, Usage, Material Origin, Create Deliver Material Category, NCM Material code Category, NCM code Confirm - PO Number - PO Number Sales Material/ order Order Nota Fiscal

Bolt-On

Bolt-On

Nota Fiscal

Deliver Material (replenishment)

107

Consignment
The Solution
SAP Configuration

Pricing Schema with Brazilian taxes (ICMS, IPI); Special Nota Fiscal type to support Consignment Nota Fiscal; Special movement type to support Consignment receipt; Nota Fiscal Association to Movement type for Consignment receipt; Account association to consignment movement; Special Tax Code configuration for Consignment process. SAPscript for Purchase Order Printing. MASTERSAF, ASPEN_SATI , SYNCRO. Use of SAP standard reports to gather information about consignment stock in hand, materials received in consignment and usage of materials.

Special Development

Bolt-Ons Manual Workaround

Implementation

The process has an standard operation in SAP. The complexity will be the control of stock in consignment because its required to use some SAP standard reports to control these stocks.

108

Agenda - Vendor Returns


Overview Description of Scenario Overview Business Process Flow Main Localization Requirements Solutions SAP configuration Special Development Bolt Ons Manual workaround Summary Reminder of Key Points

109

Vendor Returns
Define & Maintain Data Forecast Order Handling Planning Purchasing Inventory Production Shipping & Logistics Invoice & Payment Claims & Feedback

Inquiry & Quotation

Execute Work

Scenario : Vendor Returns This scenario describes the main flow of activities to be performed in Brazil when a material received is rejected by any reason and it is necessary to return the goods to the vendor.

110

Vendor Returns
Customers
-

Return to Vendor Nota Fiscal Create a Credit Memo to the vendor informing Purchase Order Number, total amount being returned, materials being returned, amounts per material being returned, Nota Fiscal Type, Fiscal Texts for ICMS and IPI

Posting G/L

Reverse Accounts Payable

Fiscal Books

Posting G/L

Reject Material

Return Nota Fiscal (Credit Memo)

Goods issue of returned materials

Reopens Purchase Order balance

Bolt-On

Suppliers
Nota Fiscal receipt Receive Returned material

111

Vendor Returns
The Solution
SAP Configuration Pricing Schema with Brazilian taxes (ICMS, IPI); Special Nota Fiscal type to support Return to Vendor Nota Fiscal; Special movement type to support Return to Vendor issue. Special Development Adjustments to SAPscript for Outgoing Nota Fiscal form (Vendor Return). Bolt-Ons MASTERSAF, ASPEN-SATI , SYNCRO.

Implementation
The process has an standard operation in SAP.

112

Purchase to Pay
Other Local Legal Scenarios
Utilities Nota Fiscal (Energy, Phone, Water); Future Delivery on purchasing; Third-Party; Complementar Nota Fiscal; Free of Charge (Donations, Samples); Return of Repairs; Test; Returnable Packaging; Freights; Inventory Write-offs; Purchase of Services.

113

Reminder of Key Points - Logistics


MASTER DATA:
Material, vendors and customer master data should have the localized fields filled correctly in order to allow localization operation and minimize the fiscal problems;

CONFIGURATIONS:
Different pricing schemas for several scenarios in Sales and Purchasing (complex configurations); New SD documents should be created using specific doc. types for Brazil; Different Nota Fiscal types to support business processes; New movement types to support business processes; Different tax codes should be created to support business process; Upload or input exceptions related to taxes calculation (ICMS and IPI rates - exception by material, ICMS and IPI Fiscal Texts, withholding taxes - IRRF, INSS, ISS); Extra configuration required in case of using bolt-on systems.

DEVELOPMENTS:
SAP Script development for the main documents in Logistics (purchase order, sales order and picking list); SAP Script development for the Nota Fiscal and high effort to test all the business variants and validate the Nota Fiscal printing (Outgoing and Incoming); Extra ABAP developments in case of using interfaces of SAP to other systems.
114

Reminder of Key Points - Logistics


TESTING:
High effort to map and consider all business and fiscal variants that must be used during the test of the scenarios. The validation process should involve the key-users and also the Fiscal Area.

FISCAL KNOWLEDGE:
BBRAUN Fiscal Area participation during the project is essential in order to transfer their fiscal knowledge, provide information during configuration, validate the tests and learn how to handle the SAP system; Basic fiscal knowledge of the buyers and the sales team to understand all Brazilian legal fields and their correct application in SAP documents affected by localization (sales orders, purchase orders, goods movements, Nota Fiscal).

115

Brazilian Localization Review


Nota Fiscal Most important fiscal/tax document for
Invoicing Accounting Goods movement

Contains taxes and business requirements Pre-printed form Sequenced numbers by physical site (branch) Audited by local Fiscal Authorities Source of key integration data
Accounting information Tax information
116

Brazilian Localization Review


Taxes There are many taxes in Brazil

Main ones affecting almost all goods movements are:


ICMS - Material Circulation tax IPI - Manufacturing tax ISS - Services tax PIS - Social Integration COFINS - Contribution for social funds IRRF - Withholding tax INSS - Withholding tax social purpose

117

Material
NCM Code Brazilian naming of goods CFOP Category the type of operation Material Destination Resale, Consumption & Asset Material Origin (domestic / imported) Produced in-house or not Taxes Classification (ICMS, IPI/ISS)

Vendor
Legal Information (tax code i.e. CNPJ) Situao Tributria IPI and ICMS Withholding category indicator

Customer
Legal Information (tax code ie. CNPJ, Insc.Estadual) Text code (texts are printed in the Nota Fiscal) Tax Classification (Taxable, Zona Franca) CFOP Category

118

Customer to Cash Scenarios


For discussion now:
Standard Sales Export Orders 3rd Party Sales Consignment Samples and Free of Charge Customer Returns with customer Nota Fiscal Customer Returns with BBRAUN Nota Fiscal Correction of prices or quantity

Other Local Legal Scenarios

119

Purchase to Pay Scenarios


For discussion now:
Standard Purchasing Stock Transfers Import Subcontracting Consignment Vendor Returns

Other Local Legal Scenarios

120

Finance Integration Scenarios

Agenda - Product Costing


Overview Description of Scenario Overview Business Process Flow Main Localization Requirements Solutions SAP configuration Special Development Bolt Ons Manual workaround Summary Reminder of Key Points

122

Scenario: Product Costing


Accounts Payables Closure Accounts Receivables Closure Inventory Adjustments Product Costing General Ledger Closure Fiscal Books Closure Reporting

Actual Cost Method is mandatory in Brazil for legal requirements. It requires specific configurations and a significant amount of testing. SAP developed specific programs that have to be executed at every period end. The solution was part of Localization Brazil but now, it is part of SAP standard through the Material Ledger tool. An additional feature is the inventory control in 3 currencies

123

Description of Scenario Std Cost

Customer
Production Order

Finished Product Cost Center Expenses


AMBEV CBB Entidade Legal rea de Negcio rea de Negcio ITB Filial/Planta ITB

Production Order

Semi-finished Product

Filial/Planta Paulnea

Spending Variance (c.c. balance)

Production Order

Planned Rates (std costing structure)

Price Variance Raw Material


124

Description of Scenario Std Cost

Customer
Production Order

Finished Product Cost Center Expenses


AMBEV CBB Entidade Legal rea de Negcio rea de Negcio ITB Filial/Planta ITB

Production Order

Semi-finished Product

Filial/Planta Paulnea

Spending Variance (c.c. balance)

Production Order

Planned Rates (std costing structure)

P&L Price Variance Raw Material


125

Description of Scenario Actual Cost

Cost Center Expenses


AMBEV CBB Entidade Legal rea de Negcio rea de Negcio ITB Filial/Planta ITB

Customer
Production Order

Finished Product

Filial/Planta Paulnea

Spending Variance (c.c. balance)

Production Order

Semi-finished Product

Production Order

Planned Rates (std costing structure)

Price Variance Raw Material


126

Description of Scenario Actual Cost

Cost Center Expenses


AMBEV CBB Entidade Legal rea de Negcio rea de Negcio ITB Filial/Planta ITB

Customer
Production Order

Finished Product

Filial/Planta Paulnea

Spending Variance (c.c. balance)

Production Order

Semi-finished Product

Production Order

Planned Rates (std costing structure)

Price Variance Raw Material


127

Description of Scenario Actual Cost

Cost Center Expenses


AMBEV CBB Entidade Legal rea de Negcio rea de Negcio ITB Filial/Planta ITB

Customer
Production Order

Finished Product

Filial/Planta Paulnea

Spending Variance (c.c. balance)

Production Order

WIP Inventory
Production Order

Semi-finished Product

Planned Rates (std costing structure) Price Variance Raw Material


128

Description of Scenario Actual Cost

Customer
Production Order

(COGS)
Finished Product

Expenses

Production Order

Semi-finished Product Planned Rates

AMBEV CBB Entidade Legal rea de Negcio rea de Negcio ITB Filial/Planta ITB

Production Order

Filial/Planta Paulnea

CC. Balance

Price Variance Raw Material


129

Product Costing
All goods movements within a period are valuated preliminarily at the standard price. At the same time, all price and exchange rate differences for the material are collected in the material ledger. At the period end, the periodic unit price (actual price) is calculated based on each materials actual costs. The periodic unit price is used to revaluate the inventory at period close. Actual costing determines the portion of the variance debited at the nexthighest level using material consumption. With the actual BOM, variances can be rolled up over multiple production levels to the finished product and COGS (if sold). The revaluation is automatic reversed in next period and it is input back as "price difference". It will only definitely revaluate the inventory after the next standard cost calculation, which will probably take a good portion of the price variance.
130

Product Costing
The Solution
Material Ledger activation Actual Costing functionality activation SAP Configuration Automatic Postings Movement Type Classification Special Correction Note Application Variance Adjustments Development for WIP inventory Abap Reporting (optional)

Implementation
Some difficulty to understand the concept ; High effort (resources and time) ;

131

Detail analisys
Ensure correct costing in materials movement Period End Closing

132

Price Control

Standard

Raw Material Package Semi-Finished Product Finished Product

All material movements are valuated at standard price and at period end, they are revaluated at moving average price.

Moving Average

All the remaining materials consumed at cost center level, not in production orders.

The moving average price is calculated at the moment of the entrance (Logistics Invoice Verification ). The consunption is valuated by the moving average price at the moment of each consumption.

133

Example
Date: 01/05 Date: 02/05 Date: 03/05 Date: 04/05

Logistics Invoice Verification of Soya oil: Quant. = 1.000 Kg Amount = R$ 1.000

Soya oil consumption in Production of I / Mono-di: 900 KG

Complementary cost (ex. Freight) Of soya oil: Quant. = 0 Kg Amount = R$ 5.000

Soya oil consumption in Production of Mono-di: 100 KG

Inventory Movement of Soya Oil Soya oil Init Bal.: 0 Entrance: 1.000 Kg End Bal: 1.000 Kg Soya oil Init Bal: 1.000 Kg Sales: 900 Kg End Bal: 100 Kg Soya oil Init Bal: 100 Kg End Bal: 100 Kg Soya oil Init Bal: 100 Kg Sales: 100 Kg End Bal: 0 Kg
134

Example

I / Mono-di
Glicerine

Unit Price R$ 1,00

Soya oil

Soya oil Value: R$ 900,00 Quantity: 900 Kg

135

Example

Mono-di
Glicerine

Unit Price R$ 51,00

Soya oil

Soya oil Value: R$ 5.100,00 Quantity: 100 Kg

136

Transfer between plants


SAP R/3
Transfer at standard price (during month)

Plant A

Plant B

137

Transfer between plants


SAP R/3
Transfer at standard price (during month)

Plant A

Plant B

Material ledger price variance update (period end)

138

Example of purchase with PRD

139

Example of goods issue to a process order

140

Month End Closing Steps


The shaded steps refers to financial postings .
Actual Activity Split
Calculate Actual Activity Prices

Revaluation Process Order

Calculate STD WIP amount Material Selection Single Level Costing

Calculate Variances

Order Settlement Single Level Costing Multi Level Costing

Material Sequence Multi Level Costing

Adjust Actual WIP (GAP)

Post Periodic Unit Price (inventory reval)

COGS Revaluation
141

Month End Closing Steps


The shaded steps refers to financial postings .
Actual Activity Split
Calculate Actual Activity Prices

Revaluation Process Order

Calculate STD WIP amount Material Selection Single Level Costing

Calculate Variances

Order Settlement Single Level Costing Post Periodic Unit Price Multi Level Costing and calculate plus post Actual WIP Inventory and COGS Revaluation

Solution available in November 2002

Material Sequence Multi Level Costing

142

Month End Closing Steps

Actual Activity Split

Calculate Actual Activity Prices

Revaluation Process Order

Calculate STD WIP amount Material Selection Single Level Costing

Calculate Variances

Order Settlement Single Level Costing Multi Level Costing

Material Sequence Multi Level Costing

Adjust Actual WIP (GAP)

Post Periodic Unit Price (inventory reval)

COGS Revaluation

143

KSS2 Actual Activity Split


The cost center XXX produces 2 activities (labour and machine). The building renting actual expense is posted to the cost center and then split accross the activies labor and machine.

144

Month End Closing Steps

Actual Activity Split

Calculate Actual Activity Prices

Revaluation Process Order

Calculate STD WIP amount Material Selection Single Level Costing

Calculate Variances

Order Settlement Single Level Costing Multi Level Costing

Material Sequence Multi Level Costing

Adjust Actual WIP (GAP)

Post Periodic Unit Price (inventory reval)

COGS Revaluation

145

KSII Actual Price Calculation


Actual activity rate = Actual expense posted against the activity Actual activity utilization

146

Month End Closing Steps

Actual Activity Split

Calculate Actual Activity Prices

Revaluation Process Order

Calculate STD WIP amount Material Selection Single Level Costing

Calculate Variances

Order Settlement Single Level Costing Multi Level Costing

Material Sequence Multi Level Costing

Adjust Actual WIP (GAP)

Post Periodic Unit Price (inventory reval)

COGS Revaluation

147

Cost center cost report - before P.O revaluation

Utilization and Spending variance

148

Month End Closing Steps

Actual Activity Split

Calculate Actual Activity Prices

Revaluation Process Order

Calculate STD WIP amount Material Selection Single Level Costing

Calculate Variances

Order Settlement Single Level Costing Multi Level Costing

Material Sequence Multi Level Costing

Adjust Actual WIP (GAP)

Post Periodic Unit Price (inventory reval)

COGS Revaluation

149

Cost center cost report - after P.O revaluation

No more utilization and Spending variance

150

Month End Closing Steps

Actual Activity Split

Calculate Actual Activity Prices

Revaluation Process Order

Calculate STD WIP amount Material Selection Single Level Costing

Calculate Variances

Order Settlement Single Level Costing Multi Level Costing

Material Sequence Multi Level Costing

Adjust Actual WIP (GAP)

Post Periodic Unit Price (inventory reval)

COGS Revaluation

151

CKM3 Before Order Settlement

Material: AM0657050AG
152

Month End Closing Steps

Actual Activity Split

Calculate Actual Activity Prices

Revaluation Process Order

Calculate STD WIP amount Material Selection Single Level Costing

Calculate Variances

Order Settlement Single Level Costing Multi Level Costing

Material Sequence Multi Level Costing

Adjust Actual WIP (GAP)

Post Periodic Unit Price (inventory reval)

COGS Revaluation

153

CO88 Order Settlement

154

CKM3 After order settlement

The variance is posted as a price difference in the ML. This means it will be posted back to inventory when running the actual price revaluation

155

CKMLCP Cockpit Actual Costing

156

Month End Closing Steps

Actual Activity Split

Calculate Actual Activity Prices

Revaluation Process Order

Calculate STD WIP amount Material Selection Single Level Costing

Calculate Variances

Order Settlement Single Level Costing Multi Level Costing

Material Sequence Multi Level Costing

Adjust Actual WIP (GAP)

Post Periodic Unit Price (inventory reval)

COGS Revaluation

157

CKMLCP Selection of materials

158

Month End Closing Steps

Actual Activity Split

Calculate Actual Activity Prices

Revaluation Process Order

Calculate STD WIP amount Material Selection Single Level Costing

Calculate Variances

Order Settlement Single Level Costing Multi Level Costing

Material Sequence Multi Level Costing

Adjust Actual WIP (GAP)

Post Periodic Unit Price (inventory reval)

COGS Revaluation

159

CKMLCP Determine sequence

160

Month End Closing Steps

Actual Activity Split

Calculate Actual Activity Prices

Revaluation Process Order

Calculate STD WIP amount Material Selection Single Level Costing

Calculate Variances

Order Settlement Single Level Costing Multi Level Costing

Material Sequence Multi Level Costing

Adjust Actual WIP (GAP)

Post Periodic Unit Price (inventory reval)

COGS Revaluation

161

CKMLCP Single-level price determination

162

Month End Closing Steps

Actual Activity Split

Calculate Actual Activity Prices

Revaluation Process Order

Calculate STD WIP amount Material Selection Single Level Costing

Calculate Variances

Order Settlement Single Level Costing Multi Level Costing

Material Sequence Multi Level Costing

Adjust Actual WIP (GAP)

Post Periodic Unit Price (inventory reval)

COGS Revaluation

163

CKMLCP Multi-level price determination

164

CKMLCP - Check all calculations (single and multi-level)

165

CKM3 after multi-level price determination


The finished products receive the price difference from the lower levels according to the proportionality of the lower level consumption
Double Click

166

CKM3 after multi-level price determination

Double Click

167

CKM3 after multi-level price determination

640,000 X 0.028 = 0.18 100,017,373


168

Reminder of Key Points

Logistics Invoice Verification required Impacts every logistic scenario Price Control issues
Raw material price control : Moving Average or Standard

WIP Inventory variance allocation when MTO

169

Financial Accounting Scenarios

Finance Specific Scenarios


For discussion now:
Accounts Payable and Payments Accounts Receivable Collections Legal Books and Files Preparation

Other Local Legal Scenarios

171

Agenda Acc.Payable and Payments


Overview Description of Scenario Overview Business Process Flow Main Localization Requirements Solutions SAP configuration Special Development Bolt Ons Manual workaround Summary Reminder of Key Points

172

Vendor Master Records


Vendor Master Records:
Vendor Master maintenance follows standard procedures. However, for Brazil, you must maintain the following fields: Partner bank type in order to enter the vendors bank into the open item. Bank address When paying in general individually, use the indicator individual payment. For vendor that send boletos, the maintenance of payment terms with payment block.

173

Boleto Forms

174

Bank Transfer
Bank Transfer:
The following Brazilian-specific print program must be entered in the country dependent customizing of all payment methods that are used to create bank transfers. As part of localization, payment methods U and N are already customizing this way: RFFOBR_U This program prints a payment list (Bordero) or a DME (Data Medium exchange/Arquivo Remessa) file containing all payment information. The following Brazilian-specific payment transfer must be customized per company code.
J_1B_BORDERO: Payment list J_1B_DME: accompanying sheet

175

Bank File Formats


Bank File Formats:
Brazilian localization supports the following bank file formats for DME: SISPAG Ita PFEB Bradesco FEBRABAN/CNAB

176

Bank File Formats


Payment Forms
The Brazilian localization supports all Brazilian-specific payment forms summarized in the table below.

For each of the both payment forms 02 and 10, a respective payment method has to be defined country dependent as a copy of the released payment method U (bank transfer) with a corresponding entry (02 or 10, respectively) in the field key in code line.

For payments without boleto, that is, for payment forms 01, 02, 03 and 10, any entry in the field Key in code line overwrites the automatic selection. However, if the field barcode number is entered into the open item, the resulting Payment form is 30 or 31 pending on the above conditions and the field key in code line is of no relevance. House bank and partner bank are identified by the first three digits of the entered barcode number.
177

SPB - Brazilian Payment System


SPB
The law that controls the new Brazilian Payment System is Law 10.214, March 27th of 2001. Payment systems is a set of rules, procedures, instruments and operating systems integrated used to transfer funds from payer to receiver. The objective is to reduce the credit risk and liquidity. The payment system will make transfers and payments between economic agencies safer and efficient, with benefits that will be reflected in the companies and people and in the perception outside of Brazil decreasing the risk for Brazil. Nowadays customers transfer their resources using checks or DOCs. By this way, the money is just available after the traditional clearing that lasts at least one day. Starting on April, 22nd of 2002, the new Brazilian Payment System allows the customers to transfer the money, in the same day, for payments and other purposes in a safer way and it will not take so long as the tradition clearing system.

178

SPB - Brazilian Payment System


TED
The new SPB offers a new transfer option from one bank to the other named as Transferncia Eletrnica Disponvel TED. Through TED the amount will be credited in the bank account and it will be available as soon as the bank receives the transfer message. Transfer options: STR huge amount interbanks Clearing / Payments big / medium amount via electronic payments Compe checks, DOCs below R$5.000,00 in retail

179

SPB - Brazilian Payment System


Definitions :
STR Sistema de Transferncia de Reservas The Transfer of Funds System manages the funds transfer between financial institutions (STR) in real time, managed by the Central Bank of Brazil. The system will check the bank fund account balance and rejects the debits greater than the bank account balance. The customer can transfer funds from his own bank account to other bank using STR. COMPE - Compensao de cheques e outros Papis This system is responsible for check clearing and other papers, it is managed by Banco do Brasil. The objective is to remove from Compe the critical payments or high value payments, as well as other payments that can be done by STR. CIP Cmara Interbancria de Pagamentos The payment clearing is managed by the Banks for values higher than R$5.000,00 and the liquidation is done in the end of the day. The objective of Clearing House is to liquidate payments in a faster way, secure and cheaper than traditional liquidation system.

180

Accounts Payable and Payments


Define & Maintain Data Forecast Order Handling Planning Purchasing Inventory Production Shipping & Logistics Invoice & Payment Claims & Feedback

Inquiry & Quotation

Execute Work

Finance

Scenario : Accounts Payable and Payments This scenario describes the activities flow regarding documents registering in Accounts Payable through the utilization of bar code reader device and also payments execution with files generation and exchange with banks.

181

Accounts Payable and Payments


Customer
Purchase/ Goods Mov.Op.

document posting without typing payment confirmation of payments


-Automatic

-Automatic

Pass boleto onto bar code reader

Register Payable in SAP

Carry out payment routine

Generate file to banks w/ posting

Integrate confirmation file

Bank / Interchange
-Automatic

file generation

Payments

Generate payment confirmation file

Supplier

Generate boleto

182

Accounts Payable and Payments


-Acquire

appropriate bar code device and extensive testing

Customer

-Configuration

bank has its own file layout (Ita, Bradesco and Interchange) and extensive testing involving banks folks and testing environment
-Configuration

-Each

Purchase/ Goods Mov. Op.

Pass boleto onto bar code reader

Register Payable in SAP

Carry out payment routine

Generate file to banks w/ posting

-Development

is required

Integrate confirmation file

Bank / Interchange

-Each

bank has its own file layout and extensive testing involving banks folks at its system environment for testing is needed is required

Payments

Generate payment confirmation file

-Configuration

Supplier

Generate boleto

-Development

183

Accounts Payable and Payment


The Solution:
SAP configuration at payment program transactions Special ABAP development regarding files generation to be exchanged with bank

The objective of this solution is address automatic payment through bank exchange files

C The complexity of this solution addresses:

extensive configuration required by payment program extensive testing with each one of the banks involved. contact banks folks to ask them to create system testing environment to start testing files exchange ASAP
184

Reminder of Key Points


Bar code reader device utilization Complex payment program configuration ABAP development is needed in order to generate files Extensive testing with banks involved since the beginning of the project. High level of interaction with banks is needed Electronic/Manual Extracts

185

Agenda Acc. Receivable Collections


Overview Description of Scenario Overview Business Process Flow Main Localistion Requirements Solutions SAP configuration Special Development Bolt Ons Manual workaround Summary Reminder of Key Points

186

Accounts Receivable Collections


Duplicata:
An essential element of accounts receivable in Brazil is the concept of duplicata. For each debit liability the vendor collects the expected money with the active help of its house banks. For this purpose, information on the liability must be passed to the respective bank. This information is called duplicata. The localization Brazil supports the automatic generation and processing of duplicatas in local currency. The duplicata information is based on the related open items and is extended through additional information such as the instruction key. The information returned by the bank can be electronically processed (Arquivo retorno).

187

Accounts Receivable Collections


Customer Master Data:
Customer master maintenance follows standard procedures. However, for Brazil, you must maintain the following fields: Interest calculation indicator This indicator is used to charge interest payment for overdue items. Individual payment This must be entered because a duplicata is created for each open item.

188

Accounts Receivable Collections


Bill of Exchange Payment Request:
Duplicata creation is represented by a standard R/3 payment method, namely the creation of a bill of exchange payment request. As for any other R/3 payment method, specifications have to be customized country and company code dependent. When running the payment program for the duplicata creation, one bill of exchange payment request is created for each open item. This BOE is only a statistical document in the context of the Brazilian localization. It has two main function: It labels the related item as being processed, meaning it indicates that the duplicata has been created. Thus, no second duplicata is created for this specific item when running the payment program again. It carries the information on the selected bank.

189

Accounts Receivable Collections


Print Programs and Forms for Payment Transfer Media
The following Brazilian-specific print program must be entered in the country dependent customizing of all payment methods that are used to create duplicatas. As part of localization, payment methods A is already customizing this way: RFFOBR_A This program prints a duplicata list or a DME (Data Medium exchange/Arquivo Remessa) file containing all duplicata information. The following Brazilian-specific payment transfer media must be customized per company code. J_1B_DUPLICATA: Duplicata list

190

Accounts Receivable Collections


Data Medium Exchange (Arquivo Remessa)
Bank File Format Cobrana Ita Cobrana Bradesco Febraban/Cnab

Instruction Code
The instruction code specifies further processing of the duplicata. Basic instruction codes are part of the localization Brazil. However, if required, additional instruction codes may be added though customizing. Instruction Code 1 = Codigo de ocorrencia Instruction Code 2/3 = Instrues de cobrana The instruction code can be entered into each individual item, when creating a duplicata the entered instruction code is transported into the duplicata. If there is no instruction code entry in the open item, instruction code defaults (e.g. REMESSA) are set either through the customer master or the respective house bank.

191

Accounts Receivable Collections


SAP Query
A report on issued duplicatas in the form of a SAP Query is part of the localization for Brazil. This specific SAP Query is called DU. It is linked to the functional area / SAPQUERY/J1B1 and the user group /SAPQUERY/XX. This report covers the legal requirements for the Registro de Duplicatas a receber such as reporting due date, duplicata issue date, gross amount, customer name/street and amount. The list is sorted by due date. You can select via customer, company code, due date, issue date and document number.

192

Accounts Receivable Collections


Define & Maintain Data Forecast Order Handling Planning Purchasing Inventory Production Shipping & Logistics Invoice & Payment Claims & Feedback

Inquiry & Quotation

Execute Work

Finance

Scenario : Accounts Receivable Collections This scenario describes the activities flow regarding the execution of accounts receivable collections with files generation and exchange with banks (Ita and Bradesco) and Interchange.

193

Accounts Receivable Collections


Customer
Sales Operations Receive boleto Proceed boleto payment
-Automatic

payment confirmation and posting in accounting

Register Receivables in SAP

Carry out collection routine

Print boleto

Generate file to banks w/o posting

Integrate collections file w/ payment postings

Bank / Interchange

-Automatic

file
Collections

generation

Generate collections file w/ clients payments

Collections Updated

Supplier

194

Accounts Receivable Collections


-

Customer

Sapscript development form


Sales Operations

Receive boleto

Proceed boleto payment

Register Receivables in SAP

Carry out collection routine

Print boleto

Generate file to banks w/o posting

Integrate collections file w/ payment postings

bank has its own file layout Bank / Interchange and extensive testing involving banks folks at its system environment for testing is needed
-Development -Configuration

-Each

Collections

Generate collections file w/ clients payments


-Each

Collections Updated

is required

Supplier

bank has its own file layout Configuration and extensive testing involving banks folks and testing environment is required

-Development

195

Account Receivable - Specific Scenarios


Bank issues the BOLETO

Accounts posting Accounts Receivable

Bordero
Payment program Nota Fiscal

Duplicatas file

Customer

Boleto

Bank

196

Account Receivable - Specific Scenarios


Company issues the BOLETO

Accounts posting Accounts Receivable

Bordero
Payment program Nota Fiscal

Duplicatas file

Boleto

Customer

Bank

197

Account Receivable - Specific Scenarios


Return file

Import R/3 (Treasury) Bank Return file

Automatic posting

Posting error log

198

Accounts Receivable Collections


The Solution:
SAP configuration at payment program transactions for collections (as the same as payments) Special ABAP development regarding files generation that will exchanged with bank and boleto form

The objective of this solution is address automatic collection through bank exchange files

The complexity of this solution addresses basically to:


extensive configuration required by payment program extensive testing with each one of the banks involved. Its important to contact banks folks since the beginning of the project in order to ask them to create system testing environment to start testing files exchange ASAP

199

Reminder of Key Points


Complex payment program configuration for collections ABAP development is needed in order to generate files and boleto form Extensive testing with banks folks involved since the beginning of the project. High level of interaction with banks is needed Electronic/Manual Extracts

200

Agenda Legal Books and Files Prep


Overview Description of Scenario Overview Business Process Flow Main Localistion Requirements Solutions SAP configuration Special Development Bolt Ons Manual workaround Summary Reminder of Key Points

201

Legal Books and Files Preparation


Define & Maintain Data Forecast Order Handling Planning Purchasing Inventory Production Shipping & Logistics Invoice & Payment Claims & Feedback

Inquiry & Quotation

Execute Work

Finance

Scenario : Legal Books and Files Preparation This scenario describes the activities necessaries to address Brazilian Legal and Tax requirements through legal books and files preparation. Its important to mention that most of sales, purchases and goods movement have tax impact in the books and files and based on these data repositories, taxes are calculated to be paid. There are three taxes levels: country, state and city levels.

202

Legal Books and Files Preparation


Customer
Receive and book Nota Fiscal
-

Configuration of all fiscal variations

Extensive testing of all fiscal variations of sales and purchases operations


Register Nota Fiscal at tax tables within SAP Generate Legal Books Bolt-on Generate Legal Files Calculate tax to be paid Prepare Guias de Recolhim. Accounts Payable Accounting books and reports

Sales Operations

Send Nota Fiscal

Purchase / Goods Mov. Operations

Bolt-on implementation in parallel with SAP


-

Authorities

development of Interface between SAP and Bolt-on (e.g. Mastersaf, Syncro, Aspen-Sati)
Send Nota Fiscal

- ABAP

Send files as required

Display books as required

Manual workaround for Fiscal and Accounting issues not treated even by Bolt-on
-

Supplier

files and Books generation through Bolt-on

-Legal

203

Legal Books and Files Preparation


The Solution:
Tax configuration with high level of complexity: IPI
for purchases operations IPI is calculated based on:

NCM code identified at material master Tax code defined at purchase order Its booked in accounting and Legal Books at invoice verification posting Tax calculated only at manufactured goods Tax accounts by plant NCM code identified at material master Tax code defined at sales order Its booked in accounting and Legal Books at billing document posting Necessity of releasing billing documents which accounting documents werent booked Tax calculated only at manufactured goods Tax accounts by plant

for sales operations IPI is calculated based on:

ICMS

for purchases ICMS is calculated based on:

Jurisdiction Code defined at vendor master data (to define rate) Jurisdiction Code define at plant address data (to define rate) Tax code defined at purchase order Its booked in accounting and Legal Books at invoice verification posting Tax calculated based on goods movement and services (e.g. freight) Tax accounts by plant

204

Legal Books and Files Preparation


The Solution:
for sales ICMS is calculated based on:

Jurisdiction Code defined at customer master data (to define rate) Jurisdiction Code define at plant address data (to define rate) tax code defined at purchase order Its booked in accounting and Legal Books at billing document posting Necessity of releasing billing documents which accounting documents werent booked Tax calculated based on goods movement and services (e.g. freight)

Tax accounts by plant


Withholding Tax (IRRF and ISS on services purchases) WT field in Vendor Master identify if WT should be calculated or not WT can be booked in two different moments: during invoice verification / FI invoice posting or Invoice payment / Down Payment Services are classified by fiscal codes (e.g. code 1708, 3205). Standard Sap report by code is developed to reach this necessity. ISS for services sales ISS is calculated based on: ISS tax code defined at sales order Its booked in accounting and Legal Books at billing document posting Necessity of releasing billing documents which accounting documents werent booked

205

Legal Books and Files Preparation


The Solution:
Third-party software bolt-on for legal books below: Mod-1 Registro de Entradas (List of incoming documents) Mod-2 Registro de Sadas (List of outgoing documents) Mod-3 Controle de produo (Overview of production and inventory) Mod-7 Registro de Inventrio (Physical of inventory overview) Mod-8 Registro de Apurao do IPI (Directory for calculating IPI tax) Mod-9 Registro de Apurao do ICMS (Directory for calculating ICMS tax) Listagem Operaes Interestaduais (List of interestate goods movements) Livro Dirio (with historical description) Livro Razo (with historical description) Razo Auxiliar de Fornecedores (Statement for Vendor accounts) Razo Auxiliar de Clientes (Statement for Customers accounts) Registro de Duplicatas a Receber (List of open items to receive) GIA Guia de Informao e Apurao (Tax payment form)
206

Legal Books and Files Preparation


The Solution:
Third-party software bolt-on for legal files below: Arquivo Magntico Convnio ICMS no. 57/95 (file as per law ICMS) DIRF IN 86 (Master data, documents files and tables) Manual workaround LALUR (Taxable Income Control Register) DOAR (Source and Funds) Mutaes do Patrimonio Liquido (Equity Moviment) Lucros ou Prejuzos Acumulados (Retained Earnings Demonstration) PIS (Employees Profit Participation Program) and COFINS (Tax for Social Security Financing) calculation IR (Income Tax): Provision, normal calculation, and calculation with indirect benefits
207

Legal Books and Files Preparation


The Solution:

Assets Its important to mention that assets control in Brazil is treated through SAP standard functionality however there is an specific topic called CIAP. It addresses to the ICMS recovering of assets purchased for utilization at productive process. It has legal requirements represented by specific legal book and rules for its calculation. The main activities necessaries to implement CIAP control are: extensive configuration ABAP development for reports patches aplication into system environment

208

Legal Books and Files Preparation

The complexity of this solution addresses basically to:


extensive configuration and testing of all legal requirements and fiscal variants at SAP definition of procedures for legal issues treatment after SAP implementation Definition of procedures about how to handle manual workarounds Develop ABAP program for interface between SAP and Legal Books bolt-on Patches application for CIAP control for assets besides configuration and ABAP development

209

Reminder of Key Points


Legal Books bolt-on implementation doesnt avoid extensive configuration and testing at SAP, because SAP is bolt-on information source Extensive configuration and testing of all legal variants in SAP Bolt-on implementation in parallel with SAP and ABAP development to integrate both SAP and bolt-on Necessity to define procedures to handle manual workarounds for cases not treated by SAP or bolt-on Patches application for CIAP

210

Questions

211