本文为SAP实施和SAP咨询专题文章系列一：SAP实施方法论。
一、SAP实施方法五大步骤数字化转型网szhzxw.cn
SAP实施方法论涵盖五大步骤，包括：项目准备、蓝图设计、系统实现、最后准备、上线与支持。如何根据现状调研与需求分析结果做“蓝图设计”是其中比较重要的环节。数字化转型网szhzxw.cn
二、SAP实施中业务蓝图设计的原则
1、SAP实施中业务蓝图设计的原则一：站在客户和流程使用者的角度设计方案。切勿一个流程中涵盖多个业务处理，不易于用户理解和遵循。数字化转型网szhzxw.cn
2、SAP实施中业务蓝图设计的原则二：每个流程方案的设计，与客户公司岗位分工相结合，要确定具体执行者，必要时配合变革管理。
3、SAP实施中业务蓝图设计的原则四：流程方案设计过程是不断内部自我否定，确保交付给用户的是一个清晰且可以和实际业务操作配合的流程方案，同时要得到流程负责人书面的签署与确认。
4、SAP实施中业务蓝图设计的原则四：各业务流程设计中要考虑关键性的表单和报表做配合，作为流转和分析的依据。数字化转型网szhzxw.cn
三、SAP实施中的关键业务流程方案设计
1、 FI相关的重点设计
FI相对各家公司都比较规范和一致，流程概念较弱。
（1）会计科目表数字化转型网szhzxw.cn
要根据用户现行的科目体系，配合SAP必要的要求，比如GR/IR、各种差异与调整科目等，设计出符合未来需求的科目体系，并且严格定义每个科目的使用规范和核算范围。
备选科目和合并科目要根据需要进行设计，如果要在本地会计准则之外出具符合其他会计准则的报表，可以通过备选科目并借助特殊用途分类账实现。如果要使用合并报表功能，可以考虑建立合并科目表。另外会计科目是分两个层次维护的（科目表/公司代码），相应分工也要明确，尤其是集团性公司。
（2）应收与应付流程数字化转型网szhzxw.cn
包括收款与清账流程、付款与清账流程、未走后勤模块而由财务直接处理的零星发票记账流程以及各种对账流程。比如清账是采用部分还是剩余法需要确定，因为可能会影响对账报表的取数规则、应收票据的背书、贴现等特殊处理流程。另外员工作为供应商管理，其借款与报销流程也是重要流程。同时结合SAP的特性，要确定要用到哪些特别总账标志，实现科目统驭管理。
（3）固定资产管理流程
要考虑固定资产主数据维护、资产购置流程（走FI直接购置还是MM采购流程购置）、在建工程资本化流程。资本性支出预算管理（用内部订单还是WBS实现预算管控）以及预算变更与调整流程。固定资产日常交易都是通过业务类型实现的，可结合客户实际单独建立符合其账务处理要求的业务类型。另外折旧方法的设计是最复杂也是最重要的内容，要设计折旧表、折旧范围、折旧码以及定义每种业务处理时总账科目。数字化转型网szhzxw.cn
2、 CO相关的重点设计
CO的设计要考虑公司产品或服务特性以及MES系统实际情况。
（1）利润中心与成本中心
如果管理上需要单独分析某一业务单元盈利情况，可以考虑利润中心分开建立，但不是一定要通过利润中心实现，也可通过其他维度。按利润中心出具损益表是相对比较简单，但要按利润中心出具资产负债表就比较繁琐了。数字化转型网szhzxw.cn
成本中心设置，如果是管理类的，可以参考公司组织架构进行设计，但如果是生产类的，就要考虑成本核算精细化程度以及SAP每个成本中心只能定义6个作业类型的功能限制以及PP工作中心设计情况综合考虑。
（2）分配与分摊循环
发生的间接费用，是需要按费用性质与受益情况在不同成本中心间进行分配，最后通过成本中心提供作业，由生产订单来吸收承担。需要设计分配顺序以及分配标准等因素。
（3）标准成本制定的流程数字化转型网szhzxw.cn
对于新产品，其标准成本是如何确定的，要有明确的流程包括BOM与Routing相关量化指标如何提供。产品标准成本准确性直接决定了成本差异大小，从而影响实际成本准确度。
CO月结流程中除了设计标准的操作和步骤，更重要的是确定月结执行前check list，因为CO数据都是来源于后勤与财务，对业务数据检查是重点，而CO本身的操作流程倒不是最重要的。
3、MM相关的重点设计
MM设计要考虑CO与SD PP的相关需求。
（1）物料编码与库位设置
尤其是物料编码是最核心最重要的，要明确定义哪些物资是要库存管理，哪些是直接费用化管理。库存管理的一定要编码建立主数据，费用化的就不需要。数字化转型网szhzxw.cn
（2）采购处理
采购申请是在系统内还是系统外，如何审批。定义不同业务（原料、资产、外包服务）采用何种采购处理流程和订单类型。采购收货数量容差控制等问题。
（3）库房管理
库房的收货和发货涉及不同类型的处理，除了定义系统流程，更重要的是建立库房管理制度以及相应的流转表单。确保帐实相符是最核心原则。数字化转型网szhzxw.cn
（4）发票校验流程
确定发票校验的岗位要符合职务不相容原则，确定发票价格与数量的容差控制。
4、SD相关的重点设计
要考虑税务要求、成本与利润分析的相关要求。
（1）客户与信贷管理数字化转型网szhzxw.cn
客户主数据的分类规则是非常重要的，在设计时首先确定用户对客户有哪些分析维度的要求，然后确定如何规划分类，因为有些维度并不一定要通过客户分类反应，而是可以在主数据中通过特性字段满足的。另外信贷管理，尤其是集团公司，是集中信贷管理还是分散管理，涉及了信用控制范围的设计，以及信贷冻结与释放的流程与审批表单、信用控制点的确定（订单时/发货时）。对于集团企业，客户还要考虑如何避免重复建立的问题。
（2）价格管理
分析现行的价格确定是按客户+产品，还是有其他更灵活的定价维度。以及报价是含税还是不含税报价。对于单价极低的产品考虑按一定批量数作为价格基数，避免价格小数位数不足。尤其是代工服务企业的报价非常灵活，在确定好定价维度后，还要考虑这些维度的信息在订单中如何取得。
（3）订单与发货和开票数字化转型网szhzxw.cn
销售订单是整个销售业务的源头凭证，决定了客户、产品、数量、价格等重要信息。对于按单生产(MTO)或库存式生产(MTS)企业，其销售订单管理流程也是有差别的。销售开票要符合税务要求，包括与金税的接口逻辑。发票的红冲退回、折让处理对于月末已发货未开票的产品如何处理(虚拟发货取消/寄售方式处理等)等特殊情况是关键。
5、PM相关的重点
设备维护功能要考虑设备与FI固定资产的关联的实现。设备功能位置与维修工作中心设定。预防性维修与日常维修的处理流程，维修申请单记录的内容与状态管理，以及维修订单如何收集各种维修费用，维修订单领料流程等。数字化转型网szhzxw.cn
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数字化转型网erp专题文章系列八：SAP实施方法论翻译：
This paper is the Digital transformation network erp special article series eight: SAP implementation methodology.数字化转型网szhzxw.cn
I. Five steps of SAP implementation method
SAP implementation methodology covers five steps, including: project preparation, blueprint design, system implementation, final preparation, launch and support. How to do “blueprint design” according to the results of current situation investigation and demand analysis is a relatively important link.
Ii. Principles of business blueprint design in SAP implementation
- Principle I of business blueprint design in SAP implementation: design schemes from the perspective of customers and process users. Do not cover multiple business processes in one process, which is not easy for users to understand and follow.
- Principle 2 of business blueprint design in SAP implementation: the design of each process plan should be combined with the job division of the customer company, the specific implementer should be determined, and the change management should be coordinated when necessary.
- Principle 4 of business blueprint design in SAP implementation: The process plan design process is to continuously deny itself internally, to ensure that the delivery to the user is a clear and can cooperate with the actual business operation of the process plan, and at the same time to be signed and confirmed by the process leader in writing.
- Principle 4 of business blueprint design in SAP implementation: Key forms and reports should be considered in the design of each business process as the basis for flow and analysis.
Iii. Design of key business processes in SAP implementation
Key design related to FI数字化转型网szhzxw.cn
FI is more standardized and consistent than other companies, and the concept of process is weak.
(1) Table of accounting accounts
According to the user’s current account system and the necessary requirements of SAP, such as GR/IR, various different and adjusted accounts, the account system should be designed to meet the future needs, and the use specification and accounting scope of each account should be strictly defined.
Alternative accounts and consolidated accounts should be designed as required, and if statements are to be issued in accordance with accounting standards other than local accounting standards, this can be done through alternative accounts and with the help of special purpose ledgers. If you want to use the consolidated reporting feature, consider creating consolidated account tables. In addition, accounting accounts are maintained at two levels (account table/company code), and the corresponding division of labor should be clear, especially for group companies.数字化转型网szhzxw.cn
(2) Receivables and payables process
Including collection and settlement process, payment and settlement process, not through the logistics module and by the financial direct processing of sporadic invoice accounting process and various reconciliation process. For example, it needs to be determined whether the settlement method is partial or residual, because it may affect the rules of taking the amount of the account statement, endorsement of notes receivable, discount and other special processing processes. In addition, employees are managed as suppliers, and their loan and reimbursement processes are also important processes. At the same time, combined with the characteristics of SAP, to determine which special ledger marks to use, to achieve account control management.
(3) Management process of fixed assets数字化转型网szhzxw.cn
It is necessary to consider the master data maintenance of fixed assets, asset purchase process (direct purchase through FI or purchase through MM procurement process) and capitalization process of projects under construction. Capital expenditure budget management (internal orders or WBS to achieve budget control) and budget change and adjustment process. Daily transactions of fixed assets are realized through business types, which can be independently established according to customers’ actual conditions and meet their accounting processing requirements. In addition, the design of depreciation method is the most complex and important content, including the design of depreciation table, depreciation range, depreciation code and the definition of general ledger items for each business processing.
2, CO related key design
CO design should consider the company’s product or service characteristics and MES system actual situation.数字化转型网szhzxw.cn
(1) Profit center and cost center
If the management needs to analyze the profitability of a business unit separately, the profit center can be set up separately, but not necessarily through the profit center, but also through other dimensions. It is relatively simple to issue an income statement according to the profit center, but it is more cumbersome to issue a balance sheet according to the profit center.
If the cost center is for management, it can be designed by referring to the company’s organizational structure. However, if it is for production, it is necessary to consider the refinement of cost accounting, the functional limitation that each SAP cost center can only define 6 job types, and the comprehensive consideration of the design of PP work center.
(2) Allocation and allocation cycle数字化转型网szhzxw.cn
The incurred indirect expenses need to be distributed among different cost centers according to the cost nature and benefits, and finally, the operations provided by the cost center are absorbed and borne by the production orders. Need to design distribution order and distribution criteria and other factors.
(3) The process of standard cost formulation
For new products, how to determine the standard cost, there should be a clear process including BOM and Routing related quantization index how to provide. The accuracy of product standard cost directly determines the size of cost variance, thus affecting the actual cost accuracy.
In addition to the design of standard operations and steps in the CO monthly settlement process, it is more important to determine the check list before the execution of the monthly settlement, because the CO data are derived from logistics and finance, the inspection of business data is the focus, while the CO operating process itself is not the most important.
3, MM related key design数字化转型网szhzxw.cn
MM design to consider CO and SD PP related requirements.
(1) Material coding and storage location setting
Especially material coding is the most important core, to clearly define which materials are to inventory management, which is direct cost management. Inventory management must be coded to establish master data, cost is not needed.
(2) Procurement processing
Whether the purchase application is in or out of the system and how it is approved. Define what purchasing processes and order types are used for different businesses (raw materials, assets, outsourced services). Procurement received quantity tolerance control and other issues.
(3) Warehouse management
The receipt and delivery of goods in the warehouse involve different types of processing. In addition to defining the system flow, it is more important to establish the warehouse management system and the corresponding flow form. Making sure the books match the facts is the core principle.
(4) Invoice verification process
Determine the post of invoice check to conform to the job incompatibility principle, determine the tolerance control of invoice price and quantity.
SD related key design
Consider tax requirements and requirements related to cost and profit analysis.
(1) Customer and credit management数字化转型网szhzxw.cn
The classification rules of customer master data are very important. In the design, it is first to determine what analysis dimensions the user has for the customer, and then determine how to plan the classification, because some dimensions are not necessarily reflected by customer classification, but can be satisfied in the master data through the feature field. In addition, credit management, especially for group companies, whether credit management is centralized or decentralized, involves the design of the scope of credit control, the process of credit freezing and release, the approval form, the determination of credit control points (at the time of order/delivery). For conglomerates, customers also need to consider how to avoid duplication.
(2) Price management数字化转型网szhzxw.cn
Analyze the current price to determine if it is based on customer + product, or if there are other more flexible pricing dimensions. And whether the quotation includes or does not include tax. For very low unit price products to consider a certain number of batches as the price base, to avoid the price of insufficient decimal places. In particular, the quotation of OEM service enterprises is very flexible. After determining the pricing dimension, we should also consider how to obtain the information of these dimensions in the order.
(3) Order, delivery and billing
The sales order is the source voucher of the whole sales business, which determines the important information such as customer, product, quantity and price. The sales order management process is also different for manufacturing to order (MTO) or inventory manufacturing (MTS) enterprises. Sales billing should comply with tax requirements, including the logic of interface with gold tax. The red charge return and discount processing of invoices are the key to deal with the products that have been shipped and not invoiced at the end of the month (virtual delivery cancellation/consignment processing, etc.) and other special cases.数字化转型网szhzxw.cn
Pm-related priorities
The maintenance function of equipment should consider the realization of the association between equipment and FI fixed assets. Equipment function location and maintenance work center setting. The processing process of preventive maintenance and daily maintenance, the content and status management of maintenance application forms, how to collect various maintenance costs in maintenance orders, and the process of receiving materials for maintenance orders, etc.
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