FICO-Questionnaire

Finance/Controlling Questionnaire

　　Instructions

　　This questionnaire is a tool you can use to collect information about

your business that will be useful for tailoring the R/3 System to your
business needs. You will need Microsoft Word for Windows to work with this
document. Enter your answers in the fields after the questions, using the
TAB key to move from field to field. You may save and later change your
answers in this questionnaire just as you would with any other Word
document.

　　1 Organization Structure

　　1.1 Company Codes

　　A company code is an independent accounting unit for which a

balanced set of books is produced. It is a legal entity. Balance sheets and
Profit and Loss statements are required at the company code level.

　　What are the legal entities that constitute your business? ?

　　

　　 Do you produce a Profit and Loss Statement and a complete Balance

Sheet with retained earnings for each legal entity? (If a complete balance
sheet including equity section is not produced, then it is not a company.) Yes

　　 No

　　

　　 Does each legal entity have a separate Federal tax ID Number? Yes

　　 No

　　

　　 Which of these entities are true operating companies that transact

business at arm’s length with vendors and customers? ?
　　

　　 Which of these entities are holding companies? ?

　　

　　 What is your percentage of ownership for each legal entity? ?

　　

　　 Does one entity supply customers with products valued as inventory

under another entity so revenue is reported in the selling entity though the
cost (inventory) resides in elsewhere? ?

　　

　　 In which currency does each legal entity operate? ?

　　

　　 In which currency does each legal entity report? ?

　　

　　 When does each legal entity’s fiscal year begin? ?

　　

　　 For each legal entity, list the number of periods (both accounting and
special periods) used. Include the beginning and ending dates for each
period. ?

　　

　　1.2 Business Areas

　　A business area is a special economic unit within a company code for
which internal balance sheet and profit and loss statements can be created.

　　Are you subject to segment reporting in accordance with FAS14? ?

　　

　　 If your answer is yes, identify your industry segments. ?

　　

　　 If not, do you generate a Profit and Loss Statement including Earnings

before Taxes, and a complete balance sheet (exclusive of Retained
Earnings) for any component of your company (for example, division)?. ?

　　

　　1.3 Chart of Accounts

　　Does each company code have its own operating chart of accounts with
a unique numbering convention, or do all companies use a common chart of
accounts with a consistent numbering scheme? ?

　　

　　 If each company has its own operating chart of accounts, are you
interested in standardizing the charts into a common num

bering scheme? ?

　　

　　 If each company has its own operating chart of accounts, are they
mapped to a consolidation/corporate chart of accounts for reporting? ?

　　

　　 Are any of the companies required to report in a statutory chart of

accounts? (For example, France, Germany, etc.) ?

　　

　　 Do these companies use the statutory chart of accounts as their

primary operating chart of accounts (i.e., all posting and account analysis is
made using the statutory account code), or do they use the statutory chart
for reporting only? ?

　　

　　 Identify the different levels of Consolidation (e.g., by Country, by

Region, etc.): ?

　　
　　 Please list the external financial views of your organization by which
you would expect to produce complete Profit and Loss Statements and
Balance Sheets. (Legal entity, country, regions, continents, etc.) ?

　　

　　 How many general ledger accounts do you currently have? ?

　　

　　 Describe your current general ledger account number (for example,

division, cost center, natural account, expense code). ?

　　

　　 In R/3, the FI general ledger account number consists only of the

natural account. Other information resides in different modules. For
example, cost centers are defined in CO and are not part of the FI account
number.

　　 For each company, how detailed is its operating chart of accounts? Is it

optimized so that detail data (for example, sub-ledger reconciliation account
data) is captured via control accounts? ?

　　

　　 If not, please explain why detail information is being captured with the
chart of accounts instead of the operational sub modules. (Assumption is
that there may be no integration between modules.) ?

　　

　　1.4 Consolidation

　　Identify the current system used to generate consolidated financial

statements (e.g., Excel, Hyperion). ?

　　

　　 If you plan to replace the current system with SAP, please complete
questions below.

　　 Which of your legal entities represent a minority interest? ?

　　
　　 How many monthly elimination entries do you have? ?

　　

　　 Identify any situations where inventory is transferred between

companies, such that profit/loss in inventory that has to be eliminated on the
consolidated books. ?

　　

　　2 Financial Application

　　2.1 Master Records - GL Accounts

　　Do your general ledger accounts fall into discrete number ranges (for
example, cash accounts are 1000 - 1999)? ?

　　

　　 Can you define groups of general ledger accounts that require similar
information on the master record? ?

　　

　　 How do you wish to control general ledger account creation and

maintenance? Will it be done at the company level or the corporate level? ?

　　

　　 Do you currently use templates or prototypes to create general ledger

accounts? ?

　　

　　 How many retained earnings accounts do you maintain per company

code? ?

　　

　　 How many reconciliation (control) accounts do you need for each sub-
ledger?

　　 Example: Accounts Payable must have at least one reconciliation

account in general ledger, but some companies might choose to have more
(domestic payables, foreign payables). ?
　　

　　 Do you wish to retain line item detail (open item managed) for every
general ledger account? If not, what are the exceptions? ?

　　

　　 Please examine the attached Frame Chart of Accounts. Can this frame
be used as a starting point to build your chart of accounts? (The advantage
in using the Frame Chart of Accounts is that you will need to make only
minor changes to the Automatic Account Determination.) ?

　　

2.2 General Ledger Transaction Processing

What types of general ledger transactions do you process? General Journals

　　 Recurring Journals

　　 Accruals/Deferrals

　　 Inter-company transactions Incoming payments

　 Outgoing payments

　　 Down Payments

　　 Bills of exchange

Others: ?

　　

　　 What is the current structure of your general ledger transaction

number? ?

　　

　　 How is the number assigned by your current system? Internally

　　 Externally

　　
　　 Are your transaction numbers specific to fiscal year, or do they flow
from year to year? ?

　　

　　 Do you have a need for repetitive or model journal entries? ?

　　

　　 What types of reversing journal entries do you have? ?

　　

　　 Do you calculate interest on any general ledger accounts? ?

　　

　　 Do journal entries require any type of approval before they are posted
to the general ledger? ?

　　

　　 Describe your current process for reconciling sub-ledgers (accounts

receivable, accounts payable, fixed assets) with your general ledger. ?

　　

　　 Describe any special requirements to posting to particular general

ledger accounts (for example, expense accounts require an associated cost
center). ?

　　

　　 Is there information that you wish to require for certain types of journal
entries or general ledger accounts? ?

　　

　　 Is there certain information that you wish to be able to display when you
view journal entries online? ?

　　

　　 Describe your period-end closing process. ?

　　

　　 What types of daily, weekly, periodic, and ad hoc transaction reports do

you need for general ledger? ?

　　

　　2.2.1 Closing Operations

　　How do you carry out reconciliation in accounting? Manually

　　 Automatically

　　 Daily

　　 Weekly

　　 Monthly

　　

　　

　　When do you close current posting period? Always on same date

　　 When required

　　 On certain day of next month

　　 Date for GL accounting

　　 Date for AR accounting

　　 Date for AP accounting

　　

　　

　　

　　Which evaluations belong to month-end closing? Balance audit trail

　　 Open item list

　　 Balance List

　　 Adva

nce return for tax on sales and purchases

　　 Balance Sheet

　　 Profit and Loss statement

　　 When do you close current fiscal year? Always on same date

　　 When required

　　 On certain month

　　 Date for GL accounting

　　 Date for AR accounting

　　 Date for AP accounting

　　

　　

　　

　　

　　

　　Which evaluations belong to year-end closing? Balance audit trail

　　 Open item list

　　 Balance List

　　 Advance return for tax on sales and purchases

　　 Balance Sheet

　　 Profit and Loss statement

　　2.3 Master Records - Customers (AR)

　　How many customer master records do you currently have? ?

　　

　　 What is the current structure of your customer number? ?

　　

　　 Is the number internally assigned by your current system or externally

assigned by a user? ?

　　

　　 Do you intend to keep your existing number structure? ?

　　

　　 Are there classifications or groupings currently assigned to your

customers (for example, grouping by local customers, foreign customers,
government customers)? ?

　　

　　 If there are currently no classifications or groupings for your customers,

could you create them? If so, what would they be? ?

　　

　　 What types of customer master records are there? Domestic Goods &
Invoice recipients

　　 Abroad Goods & Invoice recipients

　　 Branches / Head Offices Agents / Sales Reps

　　 Commission Recipients

　　 One-Time Customers

　　 Employees

　　

　　 Is there any information that you wish to require for certain

customers? ?
　　

　　 Do you have any customers who are also vendors? ?

　　

　　 Do you have one-time customers (customers with whom you expect to

do business only once)? ?

　　

　　 List the payment terms that you offer your customers (for example, 2%
discount if paid within 10 days, net amount due in 30 days). ?

　　

　　 Do you have holdback/retainage agreements with your customers? ?

　　

　　 Do you have agreements with customers which call for installment

payments? ?

　　

　　 Have you defined acceptable ranges (tolerances) within which your

customer payments can deviate from the amount billed to them? ?

　　

　　 Does your company perform credit management on customers? If so,

please describe the credit management process in detail. ?

　　

　　 Do you wish to perform dunning (reminder letters for overdue amounts)

for your customers? If so, please list your dunning requirements. ?

　　

　　 Are any security access authorizations needed? Company Related

　　 Department Related

　　 Personnel Related
　　 Master Record Related

　　 Field Related

　　 Field-Group Related

　　

　　 What criteria are there for deleting a customer master? No open items

　　 No transactions for more than 1 year

　　 No transactions for 2 years No transactions for 3 years

　　Balance is less

than:

　　?

　　Other:

2.4 Customer Transaction Processing

　　What types of customer transactions do you process (for example,

customer invoices, credit memos, customer payments)? ?

　　

　　 What is the current structure of your transaction numbering? Manually

Assigned

　　 Automatically Generated

　　

　　 Are your transaction numbers specific to fiscal year, or do they flow

from year to year? ?

　　

　　 Are there foreign currency transactions? ?

　　
　　 Do you receive down payments (advance payments) from your
customers? ?

　　

　　 Do you charge customers interest on overdue amounts? ?

　　

　　 If yes, is interest calculated on balances or days overdue? ?

　　

　　 Do customer invoices require any type of approval before they are

posted to the general ledger? ?

　　

　　 Describe any taxes which must be calculated on customer transactions.

?

　　

　　 Describe your cash receipts process (for example, manual, lock box). ?

　　

　　 Do you receive a single payment for multiple invoices from your

customers? ?

　　

　　 How are payments matched to customer invoices? ?

　　

　　 What types of adjustments do you perform on customer invoices (for

example, adjustments for defective material, shipping damage)? ?

　　

　　 Is there certain information that you wish to be able to display when you
view customer entries online? ?

　　
　　 What types of daily, weekly, periodic, and ad hoc transaction reports do
you need for accounts receivable? ?

　　

　　2.4.1 Outgoing Invoices

　　How do you compare documents with Sales & Distribution? Number of

documents

　　 Total amounts

　　 Other: ?

　　

　　 What information do you include in outgoing invoices? Foreign

Currency

　　 Payment Terms

　　 Tax on sales and purchases

　　 Texts

　　 Invoice Number

　　 Cost Center

　　 PO number

　　 Project

　　 Personnel number

　　 Asset number

　　 Tax ID number

　　 Dunning indicator

　　 Other: ?

　　
　　How do you make account assignments when manually entering
invoices or credit memos? Account assignment stamp

　　 Central Account assignment Local Account assignment

　　 in accounting

　　 in sales

　　

　　2.4.2 Incoming Payments

　　How do you process incoming payments? Manually

　　 Automatically

　　 Both

　　

　　What types of payment do you process? Cash payments

　　 Bank Transfers

　　 Bills of exchange

　　Other:

　　?

　　

　　How do you process payment differences? Difference is charged up to

specific amount

　　 Residual amount is carried forward

　　 Grace period for cash discount deduction in days

　　

　　2.4.3 Dunning
　　What types of dunning notices do you use? Notices as payment
reminders

　　 notices with dunning levels

　　 account statements

　　

　　What is dunning frequency

? Weekly

　　 Bi-weekly

　　 Other

　　

　　

　　Do you dun various customer groups at different intervals? Yes

　　 No

　　

　　When do you dun an account? By due date for net payment

　　 when grace period is exceeded

　　

　　How many dunning levels do you have? ?

　　

　　Do you calculate dunning charges or interest? Dunning fees at dunning

level

　　 Interest at dunning level

　　

　　Do you vary the text on dunning notices? by dunning level

　　 by customer groups

　　 Both

　　

　　2.5 Master Records - Vendors (AP)

　　How many vendor master records do you currently have? ?

　　

　　 What is the current structure of your vendor number? Is it internally

assigned by your current system or externally assigned by a user? ?

　　

　　 Do you intend to keep your existing numbering structure? ?

　　

　　 Are there classifications or groupings currently assigned to your

vendors (for example, grouping by local vendors, foreign vendors, 1099
vendors)? ?

　　

　　 If there are no classifications or groupings for your vendors, could you

define some? If so, what would they be? ?

　　

　　 Is there any information that you wish to require for certain vendors? ?

　　

　　 Do you have any vendors who are also customers? ?

　　

　　 Do you have one-time vendors (vendors with whom you expect to do

business only once)? ?

　　
　　 List the payment terms that you offer your vendors (for example, 2%
discount if paid within 10 days, net amount due in 30 days). ?

　　

　　 Do you have holdback/retainage agreements with your vendors? ?

　　

　　 Do you have agreements with vendors that call for installment

payments? ?

　　

　　 Have you defined acceptable ranges (tolerances) within which your

vendor payments can deviate from the amount billed to you? ?

　　

　　 Do you always want to take any discounts offered by your vendors? ?

　　

　　2.6 Vendor Transaction Processing

　　What types of vendor transactions are currently being processed (for

example, vendor invoices, credit memos, vendor payments). ?

　　

　　 What is the current structure of the transaction number? ?

　　

　　 Is the number internally assigned by your current system, or externally

assigned by the user? ?

　　

　　 Are your current transaction numbers specific to fiscal year, or do they

flow from year to year? ?

　　

　　 Are there foreign currency vendor transactions? ?

　　

　　 Do you make down payments (advance payments) to your vendors? ?

　　

　　 Do vendor invoices require any type of approval before they are posted
to the general ledger? ?

　　

　　 Do your vendors charge interest on overdue payments? ?

　　

　　 If yes, is interest calculated on balances or days overdue? ?

　　

　　 Describe any taxes that must be calculated on vendor transactions. ?

　　

　　

Do you issue a single payment for multiple invoices from your vendors? ?

　　

　　 How are payments matched to vendor invoices? ?

　　

　　 Is there certain information that you wish to be able to display when you
view vendor entries online? ?

　　

　　 What types of daily, weekly, periodic, and ad hoc transaction reports do

you need for accounts payable? ?

　　

　　2.6.1 Outgoing Payments

　　How do you pay vendors? Manually

　　 Automatically

　　 Both

　　

　　Please describe the process: ?

　　

　　 How do you post outgoing payments? To an outgoing payments

clearing account

　　 per payment method

　　 per bank

　　 per payment method & bank

　　

　　 What types of automatic payment do you process? Checks

　　 Bank Transfers

　　 Postal Transfers

　　 Bills of Exchange

　　 Elimination w/ affiliated companies

　　 Checks/bills of Exchange

　　 Bank Transfers Abroad

　　 Other: ?

　　

　　 How often do you make payments? Daily

　　 Once a week
　　 Twice a week

　　 Three Times a week

　　 Other: ?

　　

　　 How is the payment method determined for automatic payments?

Indicator in Vendor Master

　　 Indicator in Open Item document

　　 Depending on Payment Amt.

　　 Depending on number of items to be paid

　　

　　 How do you process cash discounts received? Manual Posting

　　 Automatic Posting

　　 Additional account assignment to Cost Center of Products

　　

　　 How do you post exchange rate differences in foreign currency

payments? Manual Posting

　　 Automatic Posting

　　 Additional account assignment to cost center or products

　　 When payment is made

　　 In bank debit entry of payment

　　

　　 How do you plan funds? In each payment run

　　 by a single bank

　　 by several banks
　　

　　 Do you optimize payment methods? Optimization in bank transfers

　　 Optimization in checks

　　 No Optimization

　　

　　 How do you process vendor credit memos? Are Due immediately

　　 The value date is set as the due date

　　 Can be invoice-related

　　

　　 How are payment media created? ?

　　

　　Are down payments paid automatically? Yes

　　 No

　　

　　Are receivables from a vendor who is also a customer considered

during payment? Manual Check

　　 Automatic Clearing

　　 No Clearing

　　

　　Which evaluations do you have for accounts payable accounting?

Vendor List

　　 List of Account Balances

　　 Open Item List

　　 Due Date List

　　 Line Item List

　　 Account Statement

　　

　　2.7 Master Records - Banks

　　Please list the banks with which your company has bank accounts
(checking accounts, payroll accounts, lockbox). ?

　　

　　 Please list the bank accounts within each of the above banks. ?

　　

　　 Are any of these accounts held in a foreign currency? ?

　　

　　 Do you perform electronic funds transfers with your customers or

vendors such that you need to maintain their bank information? ?

　　

　　2.8 Taxes

　　Do you currently have an interface to any third-party tax packages (for
example, Vertex or Taxware)? ?

　　

　　 Do you charge sales tax on your sales? ?

　　

　　 If yes, on what types of sales? ?

　　

　　 Please list the States, Counties, Cities and/or Jurisdictions to which you
remit sales tax: ?

　　
　　 Do you have any international tax issues on your sales? ?

　　

　　 Are you charged taxes on: Inventory Items

　　 Assets

　　 Expense items

　　 Services

　　 Any others? Please specify:

　　?

　　

　　 Do you pay use tax? ?

　　

　　 If yes, please list the states to which you remit use taxes: ?

　　

　　 Do you withhold taxes from your vendor payments? ?

　　

　　 Do you receive Exemption Certificates from your vendors for

Withholding Taxes? ?

　　

　　 Do you have 1099 or 1042 Reporting requirements for vendor

Withholding Taxes? ?

　　

　　2.9 Currencies

　　List the local currency (operating currency) for each of your company
codes: ?
　　

　　 Do you report in currencies other than the operating currencies of your

companies? ?

　　

　　 Do you perform consolidated reporting (grouping more than one

company’s results) in a different currency? ?

　　

　　 How do you currently maintain your exchange rates? For example, are
they manually entered into a table or downloaded from a service such as
Dow Jones? ?

　　

　　 What types of exchange rates do you maintain (for example, average

rate, bank buying rate, bank selling rate)? ?

　　

　　 Do you enter customer or vendor invoices in foreign currency? ?

　　

　　 If yes, how is the foreign currency rate determined? ?

　　

　　 Do you perform foreign currency re-valuations on either account

balances (for example, a bank account held in a foreign currency) or open
items (unpaid items for customers or vendors)? ?

　　

　　 Describe your foreign currency revaluation process and which valuation

methods you use: ?

　　

　　2.10 Planning/Budgeting
　　What type of financial planning/budgeting is currently performed (for
example, by company, by cost center, by product line)? ?

　　

　　 Please describe your planning process: ?

　　

　　 Do you plan on a monthly, quarterly, half-yearly, or annual basis? ?

　　

　　 How do you distribute planned amounts to individual planning periods

(for example, equal distribution among periods, seasonal distribution)? ?

　　

　　 Does your planning take into consideration non-financial (statistical)

data? ?

2.11 Reporting

　　List the management reports that are currently used: ?

　　

　　 By which organizational units are management reporting functions

structured (for example, company, divi

sion, product line)? ?

　　

　　 Do you require internal balance sheet or profit & loss reporting

(Business Area by regions or branches)? ?

　　

　　 Do you want to report daily or weekly balances? If yes, then you need
Special Ledger. ?

　　

　　2.12 Consolidation
　　Do you require group consolidation across companies? Yes

　　 No

　　

　　Is consolidation performed in steps? Please describe the consolidation

process. ?

　　

　　Do you require consolidation by Business Area? Yes

　　 No

　　

　　2.13 Correspondence

　　Please list the types of correspondence that are currently produced for
Accounts Receivable and Accounts Payable (for example, dunning letters,
account balance statements, checks, payment advice). ?

　　

　　 Will you need additional types of correspondence to meet your future

needs? ?

　　

　　

　　

　　3 Frame Chart of Accounts

　　

　　Assets

　　1000 Petty cash

　　1050 Cash in Bank

　　1100 Deposits
　　1200 Accounts receivable

　　1201 Accounts receivable clearing

　　1220 Allowance doubtful accounts

　　1300 Raw material inventory

　　1301 Clearing account stock take results

　　1305 Trading goods inventory

　　1310 Packaging material inventory

　　1315 Semi finished goods inventory

　　1320 Finished goods inventory

　　1325 Spare parts inventory

　　1390 Reserve for obsolete inventory

　　1700 Assets

　　1710 Machinery & equipment

　　1720 Furniture & Fixtures

　　1800 Accumulated depreciation Assets

　　1810 Accumulated depreciation machinery & equipment

　　1820 Accumulated depreciation Furniture & fixtures

　　

　　Liability

　　2000 Accounts payable

　　2001 AP clearing

　　2010 Clearing supplier discounts (Net method)

　　2050 Goods received invoice received clearing

　　2100 Sales tax accrued

　　2110 Use tax accrued

　　2200 Employee tax withheld FICA

　　2210 Employee tax withheld federal

　　2300 Accrued salary payroll

　　2310 Accrued hourly payroll

　　2400 Accrued sales rebate

　　2500 Freight clearing

　　2510 Freight provisions

　　2520 Customs duty clearing

　　2530 Freight other

　　

　　Capital/Equity

　　3000 Capital stock

　　3010 Paid in capital

　　3990 Retained earnings

　　

　　Revenues

　　4000 Sales revenues domestic

　　4100 Sales revenues export

　　4200 Freight revenues

　　4500 Discounts

　　4510 Price discounts

　　4520 Volume rebate

　　

　　Cost of Sales

　　5000 Cost of goods sold finished goods

　　5010 Cost of sales other Materials

　　5100 Consumption raw material

　　5110 Consumption spare parts

　　5120 Consumption packaging material

　　5200 Inventory change finished goods

　　5210 Inventory change other

　　5300 Scrap

　　5310 Sample

　　5400 Gain/Loss inventory tra

nsfer

　　5410 Freight inventory transfer

　　5500 Gain/Loss inventory revaluation

　　5550 Gain/Loss inventory other

　　5600 Freight in

　　5700 Purchase discount

　　5710 Purchase price variance

　　5720 Small price difference variance

　　5999 Cost of goods sold miscellaneous

　　
　　Admin Expenses

　　6000 Salaries and wages

　　6010 Direct labor

　　6020 Indirect labor

　　6030 Maintenance Labor

　　6040 Purchased labor

　　6050 Outside consultants

　　6100 Freight out

　　7000 Air transportation

　　7010 Rental car (travel)

　　7020 Training seminars

　　7030 Office supplies

　　7040 Telephone

　　7050 Insurance vehicle and equipment

　　7060 Depreciation

　　7070 Miscellaneous expense

　　8499 Miscellaneous expense

　　

　　Other Income and Expenses

　　9000 Interest Income

　　

　　

　　
　　4 Cost Center Accounting (CO)

　　

　　4.1 Organization Structures

　　List the legally independent organizational units that are to be illustrated

in cost accounting. ?

　　

　　 Are allocations within cost accounting required between these units?

Yes No

　　

　　 Is an overall view of all units desired in cost accounting? Yes No

　　

　　 Will access to cost center reports be regulated through security

authorizations? Yes No

　　

　　 If yes, describe ?

　　

　　4.2 Master Data in Cost Accounting

　　How are the cost accounting objects organized? by Cost Centers

　　 by Orders

　　 by Projects

　　If other, please describe:

　　?

　　

　　 Estimate the number of objects that exist for each object type. Indicate
whether a manual data transfer is possible or practical. ?
　　

　　 When should the transfer of cost accounting data take place? At the
change of the fiscal year

　　 During the fiscal year

　　

　　 How many cost elements from financial accounting are processed

further in cost accounting. ?

　　

　　 Which costing-based elements do you have? depreciation

　　 interest

　　 employee benefit cost

　　 Please list all others:

　　?

　　

　　4.3 Actual Postings to Cost Accounting

　　4.3.1 Billings, Cash Receipts, Posting Documents

　　How will on-periodically occurring costs be treated? direct transfer from

financial accounting

　　 imputed costs in financial accounting imputed costs in cost accounting

　　How does reconciliation of imputed costs between financial accounting

and cost accounting take place? Manually

　　 Via an allocation cost center Via a standard order

　　

　　At which intervals? ?

　　
　　4.3.2 Actual Activity Allocation

　　Do you execute direct actual activity allocations between cost centers?
This means activity allocations made on the basis of hours or other activity
units. Yes No

　　

　　4.3.3 Personnel Costs

　　How do you treat employee be

nefit costs? direct transfer from financial accounting

　　 imputed costs in financial accounting imputed costs in cost accounting

　　

　　How does reconciliation of imputed costs between financial accounting

and cost accounting take place? Manually

　　 Via an allocation cost center Via a standard order

　　

　　At which intervals? ?

　　

　　4.3.4 Capital Costs

　　Is cost accounting depreciation divided into proportional and fixed

elements? Yes

　　 No

　　

　　Is interest calculated on fixed assets? Yes

　　 No

　　
　　How do you treat non-periodically occurring costs for Capital Costs?
direct transfer from financial accounting

　　 imputed costs in financial accounting imputed costs in cost accounting

　　4.3.5 Periodic Tasks in Actual

　　What assessments or distributions do you carry out in actual? Prepare a

list of assessments you carry out in cost accounting. ?

　　

　　 Describe the basis for the assessment of the individual costs (such as
number of employees, water usage, etc.). ?

　　

　　 Do these assessments occur as conceived in planning? ?

　　

　　4.4 Planning in Cost Accounting

　　4.4.1 Cost Element Planning

　　In what level of detail does your cost element planning take place? ?

　　

　　 In which periods does your cost element planning occur? ?

　　

　　 How are revenues planned? ?

　　

　　 Are the cost elements divided into proportional and fixed elements? ?

　　

　　4.4.2 Periodic Allocations in Plan

　　Prepare a list of the individual assessments you carry out in cost

accounting. Describe the basis for the assessments of the individual costs. ?
　　

　　 Do you execute direct plan activity allocations between cost centers?

This means activity allocations made on the basis of hours or other activity
units. Yes

　　 No

　　

　　 Do you carry out plan imputed cost in cost accounting? Yes

　　 No

　　

　　 Costs falling outside periods are often rounded off in cost accounting
(such as vacation bonus, contributions, etc.). List the cost elements you treat
in this manner and whether they occur as conceived in planning. ?

　　

　　4.5 Reporting

　　What management reports do you require? ?

　　

　　 Do you have Balance Sheet and Profit Loss reporting on cost centers
Yes

　　 No

　　

　　 How do you report on current actual costs? by Cost Centers

　　 by Business Areas

　　 by Cost elements

　　 by Product

　　 Others - please describe:

　　?

　　

　　 Do you perform a comparison of the above actual costs to planned

costs? Yes

　　 No

　　

　　 Which types of profit do you display in cost accounting? Cost Center

Profit

　　 Profit Center Profit

　　 Cost Object Profit

　　 Operating Profit

　　 Other: ?