#ASH!

CCOUNTINGAND#ASH&LOW0LANNINGWITH
3!0,IQUIDITY0LANNER
3TEPHAN+ERBER$IRK7ARNTJE

#ONTENT

)NTRODUCTION    #ASH!CCOUNTING0ROCESSES  

3TRUCTUREOFTHE"OOK  
!CKNOWLEDGMENTS  
 "USINESS/VERVIEW  
 4HE#ONCEPTOF#ASH!CCOUNTING  
 4ASKSOF#ASH!CCOUNTINGAND
,IQUIDITY0LANNING  
 2ECIPIENTSANDTHE.EEDFOR
)NFORMATION  
 &INANCIAL!CCOUNTINGAND
#ASH!CCOUNTING  
 $IFFERENCESTO#ASH-ANAGEMENT    3
 #ONCLUSION  
 #ASE3CENARIO)MPLEMENTING#ASH
!CCOUNTINGAND,IQUIDITY0LANNING  
 #ONCLUSION  
 !0,IQUIDITY0LANNER,IQUIDITY
3 0LANNING,AYOUTIN
!NALYSIS5SING3!0!CTUAL
"03"7
"03 
#ALCULATION  
 /VERALL0ROCESSAND3YSTEM
)NTEGRATION  
 4ECHNICAL3ETTINGSIN3!0!CTUAL
#ALCULATION  
 3!0!CTUAL#ALCULATION
#ASH!CCOUNTING  
$ATA-ODELAND-ASTER$ATA  
&UNCTIONALITYq/VERVIEW  
#USTOMIZING3!0!CTUAL#ALCULATION  
4OOLS  
4ABLES  
)NFORMATION!CQUISITIONFROM
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)NFORMATION!CQUISITIONFROM
"ANK3TATEMENT)NFORMATION  
)NFORMATION!CQUISITIONFROM
&INANCIAL!CCOUNTING  
-ANUAL!SSIGNMENTAND-ANUAL
4RANSFER0OSTING  
!NALYSIS2EPORTS  
 #ONCLUSION  
!0,IQUIDITY0LANNER,IQUIDITY
0LANNINGAND2EPORTING
5SING3!0"73%-  
 -ODELINGIN3!0"73%-  
3!0"USINESS#ONTENT 
-ASTER$ATA  
#HARACTERISTICS  
3!03%-
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 #ONCLUSION  
 ,
IQUIDITY0LANNINGAND2EPORTING
7ITHOUT3!0"73%-  
 /VERVIEW  
 #USTOMIZING  
 -ASTER$ATAAND!CTUAL$ATA  
 0LANNING  
 2EPORTING  
 #ONCLUSION  

WWWSAP PRESSCOM 
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 /UTLOOK  

!PPENDIX  
,EE)ACOCCAAND#ASH&LOW  
)NDIRECT#ASH&LOW  
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"IBLIOGRAPHY  

)NDEX  

 'ALILEO0RESS!LLRIGHTSRESERVED
)NTRODUCTION

4HIS BOOK IS ABOUT MONEY 7HERE DOES MONEY COME YOU CAN MEET THESE REQUIREMENTS USING 3!0 ,IQUIDITY
FROMANDWHEREDOESITGO"ECAUSELIQUIDITYISONEOFTHE 0LANNERANDALSOHOWYOUCANIMPLEMENTTHISPRODUCT
CRITICALSUCCESSFACTORSFORACOMPANYITISINTEGRALTORUN 2EADERSOFTHISBOOKSHOULDHAVEASOUNDKNOWLEDGEOF
NINGABUSINESS4HEMOSTIMPORTANTASPECTSOFLIQUIDITY THEACCOUNTINGAPPLICATIONIN3!02ASWELLAS3!0"7
ARETHEABILITYTOENSURESOLVENCYANDGENERATEPAYMENT AND3!03%-
SURPLUSES)NTHISCONTEXTCOMPANIESCONSTANTLYTRYTOAN
ALYZEANDPLANTHEIRCASHÚOW5NFORTUNATELYESTABLISHED
3TRUCTUREOFTHE"OOK
APPLICATIONS SUCH AS !CCOUNTING OR #ASH -ANAGEMENT
DONlTPROVIDETHENECESSARYINFORMATIONONCASHÚOWRE #HAPTER  OUTLINES THE BUSINESS PRINCIPLES AND PROVIDES
QUIREDBYCOMPANIESHOWEVER3!0,IQUIDITY0LANNERAF CLEARDEÙNITIONSOFTHETERMSUSEDINTHECONTEXTOFCASH
FORDS YOU WITH THE MUCH NEEDED RELIEF IN THIS AREA AS ACCOUNTINGANDLIQUIDITYPLANNING)NADDITIONTHECON
SHOWNBYITSÙRSTIMPLEMENTATIONSINBOTHNATIONALLYAND CEPTOFCASHACCOUNTINGISINTRODUCEDALONGWITHADE
INTERNATIONALLY OPERATING COMPANIES 4HE COMPLEX RE SCRIPTIONOFITSINTERDEPENDENCIESWITHACCOUNTING)NTHE
QUIREMENTS PLACED ON A RETROGRADE LIQUIDITY ANALYSIS A ÙNALSECTIONSOFTHISCHAPTERWECLEARLYDISTINGUISH3!0
DECENTRALPLANNINGTOOLANDANEFÙCIENTREPORTINGWERE ,IQUIDITY0LANNERFROM3!0#ASH-ANAGEMENT
METBYTHEUSEOF3!0,IQUIDITY0LANNER #HAPTERDESCRIBESACASESTUDYTHATISREFERREDTOAND
3!0,IQUIDITY0LANNERISACOMPONENTTHATCONSISTSOF FURTHERDEVELOPEDTHROUGHOUTTHEBOOK7EUSETHISEX
TWOAPPLICATIONS#ASH!CCOUNTING3!02 AND,IQUID AMPLETOHELPYOUUNDERSTANDTHEFUNCTIONALITYANDTHE
ITY0LANNINGPRIORTO2ELEASEITWASPARTOF3!03TRA TECHNICALCONCEPTOF3!0,IQUIDITY0LANNERBUTITSHOULD
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)NTHEPASTTHISCOMPONENTWASPARTOF#ORPORATE&I YOU WILL ALSO ÙND DETAILED INFORMATION ON CUSTOMIZING
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MY3!0%NTERPRISE2ESOURCE0LANNINGMY3!0%20 IN NECESSARYTHECASESCENARIOISREFERREDTOENHANCEDAND
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ABLETOMEET)NTHISBOOKTHEAUTHORSDEMONSTRATEHOW TAINSADDITIONALINFORMATION

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!CKNOWLEDGMENTS

3!0ISAREGISTEREDTRADEMARKOF3!0!'$IETMAR (OPP

!LLEE  $  7ALLDORF 7E WOULD LIKE TO THANK
3!0!'FORITSPERMISSIONTOUSETHETRADEMARKANDTHE
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EVERISNOTTHEPUBLISHEROFTHISBOOKNORISITRESPONSIBLE
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7EWOULDLIKETOEXPRESSOURDEEPESTGRATITUDETOOUR
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OUSTIPSANDINVALUABLEINFORMATION

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)NTHISCHAPTERWEWILLÙRSTDEÙNEANDDIFFERENTIATECASH #ASHACCOUNTINGRECORDSTHECHANGESOFCASHÚOWSCASH

ACCOUNTINGANDLIQUIDITYPLANNING4HISISARATHERIMPOR ÚOWS BEING INCOMING AND OUTGOING PAYMENTS OF LIQUID
TANTSTEPINUNDERSTANDINGTHESECONCEPTSASTHEYAREOF FUNDSSUCHASCASHINHANDANDBANKSAVINGS
TENUSEDINAMULTITUDEOFWAYS.EXTWEkLLDESCRIBETHE )NACCORDANCEWITHNATIONALANDINTERNATIONALACCOUNT
TASKS PERFORMED BY CASH ACCOUNTING AND LIQUIDITY PLAN INGSTANDARDSSUCHAS&!3"AND)!3WEWILLUSETHETERM
NING "ECAUSE CASH ACCOUNTING AND GENERAL ACCOUNTING mCASH ÚOWn IN THIS BOOK TO DESCRIBE THE CHANGES IN THE
AREINHERENTLYINTERRELATEDWESHOULDPOINTOUTTHEIRIN MEANSOFPAYMENT,IQUIDITYISTHEREFOREREFERREDTOASA
TERRELATIONSHIPS,ASTLYWElLLDESCRIBETHEDIFFERENCESBE ÙNANCIAL ACCOUNTING RELATED CONCEPT 7ITHIN A CERTAIN
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WWWSAP PRESSCOM 
 "USINESS/VERVIEW

THE BASIC DIFFERENCES BETWEEN THE VARIOUS TYPES OF AC UPUNTILONEYEARBEFOREITSINSOLVENCYITWASNkTABLETO
COUNTING MEETITSPAYMENTOBLIGATIONS(OWEVERCASHÚOWHADAL
)NADDITIONITISNOWAPPARENTTHATINBUSINESSTHEORY READYBEENNEGATIVEINEARLIERYEARS
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WWWSAP PRESSCOM 
 "USINESS/VERVIEW

 

    



 



 







 


  

 

 


 


 


 



 

 



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ACCOUNTSPAYABLEASABASIS)TEVALUATESTHEOPENITEMS
WHICH WILL BE DESCRIBED IN FURTHER DETAIL IN #HAPTERS 
4ABLECONTAINSALISTOFTHEMOSTIMPORTANTDIFFER
ENCES
OF SUPPLIERS AND CUSTOMERS AND THE TERMS OF PAYMENT
#ASH-ANAGEMENT #ASH!CCOUNTING
STOREDWITHTHERESPECTIVEDOCUMENTSANDDISPLAYSTHIS
INFORMATION IN THE LIQUIDITY FORECAST ! CASH ÚOW IS NOT .OCONSIDERATIONOFCASHÚOW 2EALCASHÚOWCONSIDERATION

DETERMINEDBECAUSEONLYTHEOPENITEMSAREEVALUATED .OIDENTIÙCATIONOFSOURCE )DENTIÙCATIONOFSOURCEAND

ANDAPPLICATIONOFFUNDS APPLICATIONOFFUNDS
ANDDISPLAYED)NADDITIONTHECASHÚOWSTOBEEXPECTED
CANBEDISPLAYEDONLYWITHREGARDTOSPECIÙCCUSTOMERS 4ABLE$IFFERENCES"ETWEEN#ASH-ANAGEMENTAND#ASH
!CCOUNTING
AND CUSTOMER GROUPS OR SUPPLIERS AND SUPPLIER GROUPS
RESPECTIVELY 4HE ONLY INFORMATION THAT CAN BE DETER

 'ALILEO0RESS!LLRIGHTSRESERVED
 #ONCLUSION

#ASH-ANAGEMENT #ASH!CCOUNTING

!CCOUNTINGASTHEDATA !LLRELEVANTACCOUNTSOFCASH
SOURCEBUTONLYBANK ACCOUNTINGCHARTOFACCOUNTSAS
ACCOUNTSANDSUBLEDGERS DATASOURCE

,IQUIDITYFORECASTBASEDON &ORECASTOFREVENUESANDEXPEN
OPENITEMS DITURESPOSSIBLEBASEDONOPEN
ITEMS

6IEW6ENDORSANDCUSTOMERS 6IEW2EVENUEANDEXPENDITURE
GROUPS ANDBANKACCOUNT ITEMS
STATUS

.OINTEGRATIONINPLANNING )NTEGRATEDPLANNINGPROCESS
PROCESS 3!0"73%-

4ABLE$IFFERENCES"ETWEEN#ASH-ANAGEMENTAND#ASH
!CCOUNTINGCONT

 #ONCLUSION

)NTHEFOLLOWINGCHAPTERSWEDEÙNETHECONCEPTSOF
CASHACCOUNTINGANDLIQUIDITYPLANNINGANDINTRODUCE
THEM IN THE CONTEXT OF DIFFERENT ACCOUNTING TYPES
-OREOVER WE DESCRIBE THE GROUP OF RECIPIENTS AND
THEIRNEEDFORINFORMATIONREGARDINGCASHACCOUNTING
ANDWEHIGHLIGHTTHEINTERDEPENDENCIESWITHACCOUNT
INGBYCLARIFYINGHOWYOUCANUSETHEINFORMATIONFROM
ACCOUNTING TO DETERMINE YOUR CASH ÚOW SITUATION
&INALLY WE DESCRIBE THE DIFFERENCES BETWEEN 3!0
,IQUIDITY0LANNERAND3!0#ASH-ANAGEMENTTOOUT
LINE THE TASKS PERFORMED BY 3!0 ,IQUIDITY 0LANNER
WITHINTHE&3#-PRODUCTPORTFOLIO

WWWSAP PRESSCOM 
 #
ASE3CENARIO)MPLEMENTING#ASH!CCOUNTINGAND
,IQUIDITY0LANNING

"ASEDONASPECIÙCREAL LIFESITUATIONTHATWElVEENCOUN ORTHREEYEARS(OWEVERTHECOMPANYEXPECTSADE

TEREDSEVERALTIMESWEWILLBUILDUPASCENARIOFORIMPLE
CREASEINPRICESINTHELONGRUN4HISMEANSTHATTHE
MENTING3!0,IQUIDITY0LANNER)NTHESUBSEQUENTCHAP
REVENUESFROMITSCOREBUSINESSWILLGODOWNCASH
TERSTHISCASESCENARIOWILLBEFURTHERDEVELOPEDINPARTS INÚOWREDUCTION !TTHESAMETIMETHECOMPANY
4HIS EXAMPLE IS USED TO SUPPORT YOUR UNDERSTANDING OF FORECASTSASTRONGINCREASEINRAWMATERIALPRICESAND
THE FUNCTIONALITY AND THE TECHNICAL CONCEPT OF 3!0 RISINGLABORCOSTSATTHEPRODUCTIONSITES4HISWILL
,IQUIDITY0LANNERBUTITWILLALSOSERVEASANAIDEINHELP
LEADTOASITUATIONINWHICHTHEEXPENDITURESINPRO

INGYOUTOIMPLEMENTTHISCOMPONENT DUCTIONWILLINCREASEDRAMATICALLYINCREASEINCASH
4HEINITIALSITUATIONLOOKSASFOLLOWS7ElLLCONSIDERAN OUTÚOW #ONSEQUENTLYNETCASHÚOWWILLBESTRONGLY
INTERNATIONALCORPORATIONTHE)$%3'ROUPWHICHISSTRUC
REDUCEDINTHECOMINGYEARS
TUREDASFOLLOWS  &URTHERMORECOMPANYMANAGEMENTEXPECTSPRODUCT
 4HECORPORATEHEADQUARTERSISIN'ERMANY4HECEN
IMITATIONSTOENTERTHEMARKETINTWOORTHREEYEARS
TRALDEPARTMENTSOFCORPORATEACCOUNTINGANDGLOBAL WHICHCOULDLEADTOPRICEWARSANDFURTHERAGGRAVATE
TREASURYAREALSOLOCATEDIN'ERMANY THESITUATION&ORTHISSCENARIOCORPORATEMANAGE

 ,EGALLYINDEPENDENTPRODUCTIONSITESEXISTIN'ER
MENTEXPECTSANEVENSTRONGERREDUCTIONOFNETCASH
MANYAND%ASTERN%UROPE ÚOW
 4HESALESANDDISTRIBUTIONNETWORKSTRETCHESACROSS  )NTHEPRECEDINGYEARTHECOMPANYACQUIREDA53

%UROPEANDTHE53WITHLEGALLYINDEPENDENTSALES BASEDCOMPETITORINORDERTOSTRENGTHENITSMARKET
COMPANIESINTHERESPECTIVECOUNTRIES POSITIONABROAD4HISACQUISITIONWASÙNANCEDWITHA
 2ESEARCHANDDEVELOPMENTISLOCATEDATCORPORATE LARGEBANKLOANTHATWILLBEAMORTIZEDWITHINTHENEXT
HEADQUARTERSIN'ERMANY
 )$%3USES3!0ASITSSTANDARDBUSINESSSOFTWAREWITH
THECURRENTLYIMPLEMENTEDAPPLICATIONS
 3!0&)FORACCOUNTING
 3!0#/FORCONTROLLING
 3!03$FORSALESANDDISTRIBUTION
YEARS3OFORAPERIODOFYEARSTHEREWILLBE
PAYMENTSFORAMORTIZATIONANDINTERESTINCREASING
CASHOUTÚOW 
#ORPORATEMANAGEMENTREALIZESTHATACONTINUEDPURSUIT
OFITSEXISTINGSTRATEGYCANQUICKLYLEADTOANEGATIVECASH
 3!0--FORMATERIALSMANAGEMENT ÚOWSITUATIONHOWEVERSINCETHECOMPANYISEXPECTED
 3!000FORPRODUCTION TOREMAINSOUNDTHEMANAGEMENTDECIDESTODEVELOPA
 #ONCERNINGOFÙCEAPPLICATIONS)$%3USESASTANDARD COMPREHENSIVE STRATEGY THAT SHOULD INCLUDE THE FACTORS
OFF
THE
SHELFOFÙCESOFTWARE MENTIONEDABOVE
 &UTURECOMPETITORSWILLBEMETWITHAPRODUCTOFFEN

4HECURRENTBUSINESSSITUATIONOFTHE)$%3GROUPCANBE SIVEATANEARLYSTAGE&ORTHISREASONINVESTMENTS
DESCRIBEDASFOLLOWS SHOULDBEMADEFORTHERESEARCHANDDEVELOPMENTOF
 %XISTINGPRODUCTSHAVEBEENINTRODUCEDANDDISTRI
NEWPRODUCTS!T)$%3THEDEVELOPMENTOFAPROD

BUTEDTHROUGHOUTTHEMARKETSANDWILLCONTINUETO UCTTAKESTWOYEARS4OCOVER2$FORTHISPERIODTHE
BEDISTRIBUTEDATTHESAMEHIGHLEVELFORTHENEXTTWO

WWWSAP PRESSCOM 
 #ASE3CENARIO)MPLEMENTING#ASH!CCOUNTINGAND,IQUIDITY0LANNING

COMPANYNEEDSLIQUIDFUNDSCASHOUTÚOWFORRESEARCH NARIOS4HETOOLSHOULDALSOBEUSEDASACENTRALREPORTING
ANDDEVELOPMENTINTHECOMINGTWOYEARS  PLATFORM
 4HEEXISTINGRANGEOFPRODUCTSWILLBEINTRODUCEDINTO 3!0,IQUIDITY0LANNERISPRECISELYTHETOOLTHATMEETS
NEWMARKETSESPECIALLYIN!SIA&ORTHISEXPANSION THE COMPANYkS REQUIREMENTS SEE ALSO 3ECTION   !S
THECOMPANYNEEDSADDITIONALFUNDSCASHOUTÚOWFOR MENTIONED IN THE INTRODUCTION 3!0 ,IQUIDITY 0LANNER
EXPANSIONTONEWMARKETS !TTHESAMETIMEMAN CONSISTSOFTWOCOMPONENTS
AGEMENTEXPECTSADDITIONALREVENUESFROMSELLINGEX  3!0!CTUAL#ALCULATIONCASHACCOUNTING
ISTINGPRODUCTSTOTHENEWMARKETSCASHINÚOWFROM  3!0"73%-PLANNINGAPPLICATIONANDREPORTING
SELLINGEXISTINGPRODUCTSTONEWMARKETS 
 4HECOMPANYWANTSTOMAINTAINTHEPRODUCTIONSITES #ASHACCOUNTINGENABLESYOUTOIDENTIFYANDEVALUATETHE
IN'ERMANY4HEREFORECORPORATEMANAGEMENTWILL CASH ÚOWS IN THE COMPANY WITH REGARD TO THEIR VALUE
DEVELOPNEWWORKANDPRODUCTIONMODELSWITHITS DATES!S3!0!CTUAL#ALCULATIONACCESSESTHEDATAPRO
PERSONNELWHICHAREINTENDEDTOREDUCECOSTSAND VIDEDBY3!02!CCOUNTINGCF3ECTION MANAGE
EXPENDITURESREDUCTIONOFCASHOUTÚOWINPRODUCTION MENTCANENSURETHEQUALITYOFTHEACTUALDATABECAUSEOF
FORTHECOMINGYEARS  THIS INTEGRATION 4HIS DATA FORMS THE BASIS FOR QUALIÙED
 )NADDITIONTHECOMPANYCHECKSWHETHERTHEEXISTING PLANACTUALANALYSES
BANKLOANCANBECONVERTEDINTOAMATURITYLOAN4HIS 3INCETHEPLANNINGANDREPORTINGFUNCTIONSIN3!0,I
MEASUREWOULDLEADTOAREDUCEDCASHOUTÚOWFORA QUIDITY 0LANNER ARE BASED ON THE FUNCTIONALITIES OF 3!0
PERIODOFYEARSREDUCTIONOFCASHOUTÚOWBYRE "73%-THECOMPANYCANOPTIMIZETHEADVANTAGESOF
SCHEDULINGTHEEXISTINGLOAN  THISPRODUCT
#ORPORATE MANAGEMENT BENEÙTS FROM USING 3!0 ,I
5NTILNOWLIQUIDITYPLANNINGHASBEENCONDUCTEDBYTHE QUIDITY0LANNERINTHEFOLLOWINGWAYS
GLOBAL TREASURY DEPARTMENT 4HE POLICY UNIT RECEIVES  $IRECTDETERMINATIONOFCASHÚOWS
SPREADSHEETS FROM THE INDIVIDUAL SUBSIDIARIES AND INTE  1UALITYOFACTUALDATABYINTEGRATING3!02!C
GRATES THEM INTO A CENTRAL LIQUIDITY PLANNING DOCUMENT COUNTING
4HIS PLANNING PROCESS PROVES TO BE TOO COMPLICATED  %XTRACTIONFROMTHE3!02SYSTEMSINTO3!0"7
TIME CONSUMINGANDRIGID  &LEXIBLEPLANNINGFUNCTIONALITIESTOMAPDIFFERENT
! CASH ACCOUNTING BASED ON VALUE DATE DEPENDENT PLANNINGSCENARIOSIN3!0"73%-
DOCUMENTSFROM3!0&)ISNOTCARRIEDOUTBECAUSE#ASH  3UCCESSFULIMPLEMENTATIONOFANEFÙCIENTCORPORATE
!CCOUNTINGIN3!0,IQUIDITY0LANNERISCURRENTLYNOTBE WIDEPLANNINGPROCESSDUETOTHEUSEOF3!0"7
INGUSED4HECORPORATEACCOUNTINGDEPARTMENTMERELY 3%-ASACENTRALPLANNINGPLATFORMTHISISPARTICULARLY
PERFORMSANINDIRECTANALYSISOFACTUALDATAINDIRECTCASH EFÙCIENTFORDECENTRALLYORGANIZEDCOMPANIES
ÚOWSTATEMENT   #ENTRALREPORTINGTOOLFORALLPARTSOFTHECOMPANY
4HE COMPANY MANAGEMENT WANTS TO USE A TOOL THAT  5SEOF3!0"73%-FORTHEPLANNINGASPECTSOF3!0
CANMEASUREACTUALDATA ANDPLANPLANNEDDATA THEIN ,IQUIDITY0LANNERTHISENABLESYOUTOESTABLISHARELA
DIVIDUALCASHÚOWS"ASEDONTHENEWSTRATEGYCORPORATE TIONSHIPWITHOTHERPLANNINGSFOREXAMPLESALESAND
MANAGEMENTREALIZESTHATAPOWERFULTOOLISREQUIREDFOR DISTRIBUTIONPLANSINVESTMENTPLANS ANDANINTEGRA
CASHACCOUNTINGANDLIQUIDITYPLANNINGBUTALSOFORCON TIONWITHLIQUIDITYPLANNING
TROLLING THE CORPORATION IN GENERAL )N ADDITION THE DE
CENTRALIZEDPLANNINGPROCESSWILLBECOMEMOREEFÙCIENT )N VARIOUS IMPLEMENTATION PROJECTS WElVE SEEN MANY
ANDLESSTIME CONSUMING&URTHERMOREITMUSTBEPOSSI COMPANIESSTRUGGLINGTOSURVIVEWITHEVER CHANGINGMAR
BLE TO EASILY AND QUICKLY MAP THE VARIOUS PLANNING SCE KETENVIRONMENTSSIMILARTOTHEINITIALSITUATIONDESCRIBED
ABOVE 4HE COMPANIES NEED RELIABLE AND UP TO DATE IN
 !SALREADYDESCRIBEDIN#HAPTERYOUCANNOTUSETHE3!0!CCOUNTING FORMATION AS WELL AS THE ABILITY TO RUN THROUGH VARIOUS
MODULETODIRECTLYDETERMINEYOURCASHÚOWSITUATION

 'ALILEO0RESS!LLRIGHTSRESERVED
 #ONCLUSION

PLANNING SCENARIOS /FTEN THE FOCUS WAS ON IMPROVING  5SETHEGENERALLEDGERACCOUNTmCASHnASAN
THEPLANNINGPROCESS ADDITIONALCASHACCOUNT
/UREXPERIENCEHASSHOWNTHATTHESEORSIMILARSITUA  9OUSHOULDUSETHEINFORMATIONANDASSIGNMENTSPRO
TIONSCARRYINGOUTCASHACCOUNTINGANDLIQUIDITYPLANNING VIDEDINTHEFOLLOWINGTABLESEE4ABLE 
WITH3!0,IQUIDITY0LANNERCANBEVERYUSEFUL)NTHERE
MAINDEROFTHEBOOKWElLLDESCRIBETHEFUNCTIONALITYOF
 #ONCLUSION
3!0,IQUIDITY0LANNERANDHOWYOUCANIMPLEMENTIT
)NTHENEXTTWOCHAPTERSWElLLONLYMARGINALLYREFERTO 3!0 ,IQUIDITY 0LANNER IS THE IDEAL TOOL FOR ANALYZING
THEABOVEEXAMPLEANDPROVIDEADETAILEDDESCRIPTIONOF AND PLANNING CASH ÚOWS "Y USING THIS TOOL YOU CAN
THETECHNOLOGYANDFUNCTIONALITIESOF3!0,IQUIDITY0LAN IDENTIFYIMMINENTBANKRUPTCIESDUETOINSOLVENCYAND
NER COUNTERACTTHEMWITHTHEAPPROPRIATEMEASURES
7HEN WORKING IN #HAPTERS  AND  YOU SHOULD USE
THE )$%3 SYSTEM PROVIDED BY 3!0 WITH THE FOLLOWING
DATA
 #OMPANYCODEFOR)$%3!'COMPANYCODE
FOR)$%3&RANCEANDCOMPANYCODEFOR
)$%3)TALIA
 5SETHEINTERNATIONALCHARTOFACCOUNTS).4

,IQUIDITYITEM,) !CCOUNTNUMBER

3UMMARIZATIONITEM  #ASHÚOWFROMOPERATINGACTIVITIES

,)  2EVENUESFROMPRODUCTSALES 

,)  2EVENUESFROMSERVICESSALES 

,)  2AWMATERIALS 

3UMMARIZATIONITEM  0ERSONNEL

,)  0AYMENTSOFWAGESANDSALARIES AND

,)  0AYMENTSOFSOCIALINSURANCECONTRIBUTIONS 

,)  0AYMENTSFORRENTS 

,)  0AYMENTSFORMATERIALS 

,)  0AYMENTSFORRAWMATERIALS 

3UMMARIZATIONITEM  #ASHÚOWFROMINVESTINGACTIVITIES

,)  %XPENDITURESFORÙNANCIALASSETS 

,)  %XPENDITURESFORTANGIBLEASSETS 

,)  2EVENUESFROMENTERPRISETRANSFERS 

,)  #APITALGAINS 

3UMMARIZATIONITEM  #ASHÚOWFROMÙNANCINGACTIVITIES

,)  2EVENUESFROMBORROWING 

,)  %XPENDITURESFORLOANAMORTIZATION 

,)  2EVENUESFROMINTEREST 

,)  %XPENDITURESFORINTERESTPAYMENTS 

4ABLE#ASE3CENARIO,IQUIDITY)TEMAND!CCOUNT.UMBERS

WWWSAP PRESSCOM 
)NDEX

! #ASHACCOUNT $OCUMENTUPDATE
!"!0EDITOR #ASHACCOUNTING $RILLDOWNREPORT
!"!0REPORT 
!CCOUNT BASEDINTEGRATION #ASH"UDGET-ANAGEMENT
!CCOUNTING  %
!CCOUNTSRECEIVABLEANDACCOUNTS #ASHINFLOW %LECTRONICBANKSTATEMENT
PAYABLEACCOUNTING #ASH-ANAGEMENT %LEMENTDEFINITION
!CCOUNTASSIGNMENTTYPE #ASHOUTFLOW %XTERNALCAPITAL
!CCRUALACCOUNTING #HARACTERISTIC %XTRACTION
!CTUALACCOUNT VALUE %XTRACTOR
!CTUAL#ALCULATION #HARTOFACCOUNTS
!CTUALDATA #LEARINGDOCUMENT
!DMINISTRATOR7ORKBENCH #LEARINGTRANSACTION &
!LLOCATINGASSIGNMENTSFROM&)INFORMA #OMMITMENTITEM &INANCIALACCOUNTING
TION #OMMUNICATIONSSTRUCTURE &INANCIALACCOUNTING RELATEDLIQUIDITY
!NALYSISREPORT #OMPANYCODE &INANCIALMANAGEMENTAREA
!PPLICATIONMENU #OMPANYSTRUCTURE &INANCINGREQUIREMENT
!PPLICATIONOFFUNDS #ONSISTENCYCHECK &ISCALYEARVARIANT
!SSIGNMENT #ORPORATEACCOUNTING &)$OCUMENT#HAINS
FROM&)INFORMATION #ORPORATE&INANCE-ANAGEMENT &LOW OF FUNDSANALYSIS
MECHANISM #OSTACCOUNTING &LOW OF FUNDSPLANNING
#REDITWORTHINESS &LOWDATA
#RYSTAL2EPORTS &-AREA
" #USTOMIZING &ROM"ANK3TATEMENT
"ANKACCOUNT &ROM"ANK3TATEMENT)NFORMATION
"ANKSTATEMENT &ROM&))NFORMATION
ITEM $ 
"ASIC)NFO#UBE $ATA3OURCE &ROM)NVOICES
"UFFERITEM $ATAFLOW
"USINESS!REA $ATAMODEL
"USINESS#ONTENT $ATATARGET '
"USINESSTRANSACTIONCODE $EFAULTITEM ',ACCOUNT
"USINESS4RANSACTION%VENTS $EFINING ',ACCOUNTSLIST
ACTUALACCOUNTS 'LOBALTREASURY
QUERY RELEVANT',ACCOUNTS '2)2CLEARINGACCOUNT
# QUERYSEQUENCES
#ASESCENARIO $ELETIONPROCESS
 $ETERMINABILITY (
#ASHFLOW $IRECTDETERMINATION (AVINGANEFFECTONLIQUIDITY
ACCOUNTING $OCUMENTCHAIN (AVINGNOEFFECTONLIQUIDITY
STATEMENT

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)NDEX

(IERARCHY . 2
(OUSEBANK .-4REATMENT 2EBUILD
.ETCASHFLOW 2ECIPIENTS
.EW&ORMULA 2ELEASESTATUS
) .UMBERRANGE 2EPORTING
)!3 OBJECT PLATFORM
)$%3 2EPORT0AINTER
)$%3SYSTEM 2ETROGRADEDETERMINATION
)MPLEMENTING3!0,IQUIDITY0LANNER /
)NDIRECTCASHFLOWSTATEMENT /$3OBJECT
)NFO#UBE /NLINEUPDATE 3
)NFO/BJECT /VERALLPROCESS 3!0!CTUAL#ALCULATIONSEE
)NFO0ROVIDER !CTUAL#ALCULATION
)NFORMATION3YSTEM 3!0"USINESS#ONTENTSEE
)NFO3OURCE 0 "USINESS#ONTENT
)NSOLVENCY 0ARTIALREASSIGNMENT 3!0"7
RISK 0LANACTUAL 3!0"7 "03
)NSTALLINGASSIGNMENTMECHANISMS ANALYSIS 3!0,IQUIDITY0LANNER
)NTERNALFINANCINGPOTENTIAL COMPARISON 3!02
DEVIATION 3!02%NTERPRISE
0LANABILITY 3!03%-
+ 0LANNEDDATA 3!03%- "03
+EYFIGURE 0LANNING 3CHEDULER
AREA 3OLVENCY
DATA 3OURCEOFFUNDS
, DEPTH 3OURCESYMBOL
,AYOUT"UILDER FUNCTION 3TORINGGLOBALDATA
,EADCOLUMN FUNCTIONALITY 3TRATEGICLIQUIDITY
STRUCTURE INTERVAL 3YSTEMINTEGRATION
,INEITEM LAYOUT 3YSTEMTABLE
,INEITEMSTABLE LEVEL
,IQUIDITY PACKAGE
ANALYSIS PROCESS 4
FORECAST PROFILE 4ESTRUN
ITEM SCREEN 4OOLS
PLANNING UNIT 4OTALSLIST
RELATIONSHIP VALUE 4OTALSTABLE
WORKBENCH 4OTALCASHFLOW
0LANVERSION 4RANSACTIONAL)NFO#UBE
- 0LUG IN 4RANSACTION%VENTS
-ANUALTRANSFERPOSTING 0OSTINGDATA 4RANSFERPOSTING
-ASTERDATA 0OSTINGTRANSACTION 4RANSFERRULE
-ODELING 0ROFIT 4RANSFERSTRUCTURE
-ULTI PLANNINGAREA 4REASURY
-ULTI#UBE
-ULTI0ROVIDERS 1
MY3!0%20 1UERY 5
SEQUENCE 5PDATERULE

 'ALILEO0RESS!LLRIGHTSRESERVED
 )NDEX

6
6ARIABLE
6ERSIONCONCEPT

7
7EB4EMPLATE

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