User Manual
FI
1.1.2 - Asset Master
2017. 04. 25
KIIS Project Team
Copyright ⓒ 2016 Samsung SDS Co., Ltd. All rights reserved |
Document Revision History
KIIS Project – User Manual(FI)
Title
Version
Date
1.0
2017.04.24
Details
FI User Manual
Written by
김호영
I. Business Process Overview
1. Definition
2. Business Rules
3. Key Terminology
4. Additional Information
II. Business Process Detail
1. Process Flow
2. Activity Description
III. Operation Manual by Activities
•Agenda
Agenda
Ⅰ. Business Process Overview
1. Definition
• 자산 마스터는 자산 취득, 자본적지출, 이동, 처분, 결산(감가상각) 거래를 수행하기 위한 마스터를 관리 합니다.
- 일반데이터, 시간 종속 데이터, 감가상각 영역에 대한 정보 관리
자산 관리
취득 관리
변동 관리
• 자산 구매
• 자산 취득
• 건설비 정산
• 자본적 지출
• 자산 이동
• 마스터 변경
 일반 데이터
- 자산명, 수량, 자본화일, 폐기일자 등
 시간 종속 데이터
- Business Area, Cost Center, WBS 등
 Allocations
Asset Class
- Lease Asset, Loan Code 등
자산 마스터 정보
자산
마스터
 Origin
• 일반데이터
• 시간종속
• 감가상각영역
- Vendor, Origin Asset, 등
결산
처분 관리
• 감가상각
• 시뮬레이션
• 연 결산
• 자산 매각
• 자산 폐기
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 Depreciation Areas
- Depreciation Area, Depreciation Key,
Useful life 등
Ⅰ. Business Process Overview
2. Business Rules
□ 작업주기 : 수시
□ 주관부서 : 재무팀/재무지원실
□ 관련부서 : 재무지원실
1) 자산마스터 생성은 재무팀/재무지원실 담당자가 생성
재무팀 담당자는 물품 구매 담당자로 부터 자산 명세를 받아 자산 마스터를 생성한 후
생성된 자산마스터 번호를 통보한다.
2) 자산마스터 생성/변경 권한은 재무팀/재무지원실 담당자만 보유한다.
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Ⅰ. Business Process Overview
3. Key Terminology
Istilah
Asset Class
Definisi
The main criterion for classifying fixed assets according to legal and
management requirements.
For each asset class, control parameters and default values can be defined for
depreciation calculation and other master data.
Business Area
An organizational unit of financial accounting that represents a separate area
of operations or responsibilities within an organization and to which value
changes recorded in Financial Accounting can be allocated.
Cost Center
An organizational unit within a controlling area that represents a defined
location of cost incurrence.
WBS
A structural element in a work breakdown structure representing the
hierarchical organization of a project.
A WBS element describes a task or a partial task that can be divided.
Depreciation Key
Useful Life
The depreciation key controls the following for each asset and for each
depreciation area:
•Automatic calculation of planned depreciation
The reasonable length of time expected for using the asset, depending on the
individual depreciation area.
Within this time period, the asset should be written off completely. The actual
technical life of the asset can exceed this time period.
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Keterangan
Ⅰ. Business Process Overview
4. Additional Information
□ Asset Class 정의
- 자산 특성에 따른 자산 분류
예) 토지, 건물, 기계 장치 등
□ Asset Class 코드체계
- Asset Class : COA = 1:1 관리, Asset Class : COA = N:1 관계로 구성 가능
- 자릿수 : 최대 8자리 사용 가능
※ Korindo 그룹은 4자리 사용
□ 주요 역할
계정결정 키
• 재무제표에 반영될 계정과목을 지정
• 취득/처분/폐기/감가상각 등의 거래 발생 시에 총계정원장에 반영할
계정과목을 각기 지정
자산 번호 체계
• 고정자산마스터의 번호체계를 제어
• 각각의 회사코드 별로 번호체계를 지정할 수도 있고,
한 번호체계를 공유할 수도 있음
감가상각 조건
• 감각상각의 기본조건은 자산클래스 별로 세팅되어 있으며,
감가상각영역별 금액은 취득액에 따라 파생됨.
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Ⅰ. Business Process Overview
4. Additional Information
□ Korindo 그룹 Asset Class 체계 : 4자리 사용
Digit
1
2
3
4
설명
자산유형 구분
0
자산유형 소분류
순번(내용년수)
- 자산유형 : A 유형자산, B 무형고정자산, C 건설가계정, D 투자자산, E 장기개발투자자산, F 이연자산,
자산클래스
자산클래스 명
자산구분
감가상각 방법
내용년수 계정결정
번호범위
번호범위
A010
LAND
유형자산
No depreciation
-
A010
1100000000
1199999999
A020
BUILDING.SEMI-PERMANENT (10)
유형자산
straight-line
10
A020
1200000000
1299999999
A021
BUILDING.PERMANENT (20)
유형자산
straight-line
20
A020
1200000000
1299999999
A030
OTHER STRUCTURES.SEMI-PERM
NENT (10)
유형자산
straight-line
10
A030
1300000000
1399999999
A031
OTHER STRUCTURES.PERMNENT
(20)
유형자산
straight-line
20
A030
1300000000
1399999999
A041
MACHINERY & EQUIPMENT (04)
유형자산
declining Method
4
A040
1400000000
1499999999
A042
MACHINERY & EQUIPMENT (08)
유형자산
declining Method
8
A040
1400000000
1499999999
A043
MACHINERY & EQUIPMENT (16)
유형자산
declining Method
16
A040
1400000000
1499999999
A044
MACHINERY & EQUIPMENT (20)
유형자산
declining Method
20
A040
1400000000
1499999999
A051
HEAVY EQUIPMENT (04)
유형자산
declining Method
4
A050
1500000000
1599999999
A052
HEAVY EQUIPMENT (08)
유형자산
declining Method
8
A050
1500000000
1599999999
A053
HEAVY EQUIPMENT (16)
유형자산
declining Method
16
A050
1500000000
1599999999
A054
HEAVY EQUIPMENT (20)
유형자산
declining Method
20
A050
1500000000
1599999999
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Ⅰ. Business Process Overview
4. Additional Information
□ Asset Table
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Ⅱ. Business Process Detail
1. Process Flow
Input
Process Flow
output
Purchasing Dept.
3.3.1 P/O
1. Permintaan u/
membuat Master Asset
Memutusk
an
membuat
Asset ?
Yes
HQ/LO FI Dept.
HQ/LO FI Dept.
2. Membuat Asset
Master
3. Menginformasikan
Nomor asset master
3.3.1 P/O
No
Start
All Dept.
HQ/LO FI Dept.
4. Meminta u/
mengubah
asset master
5. Menampilkan Asset
Master
Dept.
change?
No
HQ/LO FI Dept.
HQ/LO FI Dept.
6. Mengubah Asset
Master
7 . Menginformasikan
Perubahan
asset master
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Yes
1.5.2 Asset
berubah
Ⅱ. Business Process Detail
1. Process Flow
Input
Start
Process Flow
All Dept.
HQ/LO FI Dept.
1. Meminta u/
block/delete
asset master
2. Menampilkan Asset
Master
Block
Block/
delete?
output
Delete
HQ/LO FI Dept.
HQ/LO FI Dept.
3. Block Asset Master
4. Delete Asset Master
HQ/LO FI Dept.
5 . Menginformasikan
block/delete
asset master
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Ⅱ. Business Process Detail
2. Activity Description
System/
T-code
Cycle
Responsible
Team
N/A
Saat menerima
Pembuatan aset
master
Purchasing
Dept.
buat asset master.
Jika tidak, Informasikan bahwa
asset master sudah pernah ada.
SAP/
AS01
Saat menerima
Pembuatan aset
master
HQ/LO FI
Dept.
3. Menginformasikan Nomor asset
master
• Menginformasikan Nomor asset
N/A
Saat menerima
Pembuatan aset
master
HQ/LO FI
Dept.
4. Permintaan u/ mengubah
asset masters
• Permintaan semua Dept. u/
N/A
Saat menerima
Pembuatan aset
master
All Dept.
1.1.2.1.3 5. Menampilkan Asset Master
• Cek informasi asset master
SAP/
AS03
Saat menerima
Pembuatan aset
master
HQ/LO FI
Dept.
1.5.2 Mengubah Asset
Jika tidak, ubah informasi asset
master
SAP/
AS02
Saat menerima
Pembuatan aset
master
HQ/LO FI
Dept.
• Menginformasikan perubahan
N/A
Saat menerima
Pembuatan aset
master
HQ/LO FI
Dept.
L5 ID
Activity
1. Permintaan u/ membuat Asset
Master
1.1.2.1.1
2 Membuat Asset Master
Detailed Description
• Jika perolehan aset dari modul
MM,
Purchasing Dept. meminta u/
membuat asset master
• Jika asset master diperlukan,
master pada Purchasing Dept.
mengubah asset master
• Jika cost center berubah,pindah
1.1.2.1.2 6. Perubahan Asset Master
7. Menginformasikan perubahan
asset master
asset master kpd Dept. peminta
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Considerations
Ⅲ. Operation Manual by Activities
Membuat Asset Master
Menu Path
AA  Master  Create Asset Master Record
Writer
Judi
T-Code
AS01
Date
2016. 11. 21
T-Code Text
Create Asset Master Record
Masukan:
Asset Class (pilih sesuai dengan
kelompok asset yang hendak
dibuat
Company Code: C0XX (sesuai
dengan perusahaan masing2)
Number of similar assets: 1
Isi reference untuk mengcopy
data-data dari asset yang sejenis
Lalu tekan enter
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Ⅲ. Operation Manual by Activities
Membuat Asset Master
Menu Path
AA  Master  Create Asset Master Record
Writer
Judi
T-Code
AS01
Date
2016. 11. 21
T-Code Text
Create Asset Master Record
Masukan:
Description asset (ubah data
sesuai dengan asset yang ingin
dibuat)
Lalu tekan enter atau tekan
Tekan tab
13 / 28
Ⅲ. Operation Manual by Activities
Membuat Asset Master
Menu Path
AA  Master  Create Asset Master Record
Writer
Judi
T-Code
AS01
Date
2016. 11. 21
T-Code Text
Create Asset Master Record
Masukan:
Business Area (sesuai dengan
lokasi asset tersebut)  akan
terisi otomatis jika sudah mengisi
kode cost center
Cost Center (sesuai dengan biaya
depresiasi akan dibebankan ke
departemen apa)
Tekan tab
14 / 28
Ⅲ. Operation Manual by Activities
Membuat Asset Master
Menu Path
AA  Master  Create Asset Master Record
Writer
Judi
T-Code
AS01
Date
2016. 11. 21
T-Code Text
Create Asset Master Record
Masukan:
Lease Asset diisi Y jika asset tsb
adalah leasing
Non inclusion rate diisi 50 atau
100 jika asset tsb adalah leasing
(depresiasi yang tidak diakui oleh
pajak)
Jika asset tsb dibeli dari dana
pinjaman maka isi :
Loan Code
Loan Year
Assmt. Notc
Tekan tab
15 / 28
Ⅲ. Operation Manual by Activities
Membuat Asset Master
Menu Path
AA  Master  Create Asset Master Record
Writer
Judi
T-Code
AS01
Date
2016. 11. 21
T-Code Text
Create Asset Master Record
Kosongkan isian di layar ini,
Akan terisi otomatis saat
mencatat pembelian asset
Tekan tab
16 / 28
Ⅲ. Operation Manual by Activities
Membuat Asset Master
Menu Path
AA  Master  Create Asset Master Record
Writer
Judi
T-Code
AS01
Date
2016. 11. 21
T-Code Text
Create Asset Master Record
Di layar ini akan terisi otomatis
Tekan tombol save
Jika sudah ter-save sap akan
menginformasikan no assetnya
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Ⅲ. Operation Manual by Activities
Menampilkan Asset Master
Menu Path
AA  Master  Display Asset Master Record
Writer
Judi
T-Code
AS03
Date
2016. 11. 21
T-Code Text
Display Asset Master Record
Masukkan
Kode asset (bisa dicari dengan
click tombol
, kursor ada di
field asset)
Company Code
Tekan tombol enter atau
18 / 28
Ⅲ. Operation Manual by Activities
Menampilkan Asset Master
Menu Path
AA  Master  Display Asset Master Record
Writer
Judi
T-Code
AS03
Date
2016. 11. 21
T-Code Text
Display Asset Master Record
Tekan tab dibawah ini untuk
melihat informasi asset tsb
19 / 28
Ⅲ. Operation Manual by Activities
Menampilkan Asset Master
Menu Path
AA  Master  Display Asset Master Record
Writer
Judi
T-Code
AS03
Date
2016. 11. 21
T-Code Text
Display Asset Master Record
Menampilkan list asset master
yang belum ada transaksi
Masukkan
Kode asset (bisa dicari dengan
click tombol
, kursor ada di
field asset)
Company Code: kode
perusahaan
Lalu isi capitalized on =
0000.00.00
Maximum no. Of hits 
dihapus/kosongkan
Tekan
20 / 28
Ⅲ. Operation Manual by Activities
Menampilkan Asset Master
Menu Path
AA  Master  Display Asset Master Record
Writer
Judi
T-Code
AS03
Date
2016. 11. 21
T-Code Text
Display Asset Master Record
Jika ingin copy ke excel, tekan
control y lalu sorot semua
kolomnya, lalu tekan control c
Lalu paste (control V) ke excel
21 / 28
Ⅲ. Operation Manual by Activities
Mengubah Asset Master
Menu Path
AA  Master  Change Asset Master Record
Writer
Judi
T-Code
AS02
Date
2016. 11. 21
T-Code Text
Change Asset Master Record
Masukkan
Kode asset (bisa dicari dengan
click tombol
, kursor ada di
field asset)
Company Code
Tekan enter
22 / 28
Ⅲ. Operation Manual by Activities
Mengubah Asset Master
Menu Path
AA  Master  Change Asset Master Record
Writer
Judi
T-Code
AS02
Date
2016. 11. 21
T-Code Text
Change Asset Master Record
Informasi yang dapat diubah
adalah yang kolomnya berwarna
putih
Tekan tab dibawah ini untuk
mengbah informasi lainnya di
asset tsb
Jika pengubahan sudah dilakukan
tekan tombol save
untuk
menyimpan datanya.
Note: perubahan cost center
dapat dilakukan selama dalam 1
lokasi (business area) yang sama,
jika berbeda maka harus
dilakukan proses transfer
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Ⅲ. Operation Manual by Activities
Mem-blok Asset Master
Menu Path
AA  Master  Block Asset Master Record
Writer
Judi
T-Code
AS05
Date
2016. 11. 21
T-Code Text
Block Asset Master Record
Masukkan
Kode asset (bisa dicari dengan
click tombol
, kursor ada di
field asset)
Company Code
Tekan enter
24 / 28
Ⅲ. Operation Manual by Activities
Mem-blok Asset Master
Menu Path
AA  Master  Block Asset Master Record
Writer
Judi
T-Code
AS05
Date
2016. 11. 21
T-Code Text
Block Asset Master Record
Pilih
Untuk block asset
Lalu Tekan tombol
(save)
Untuk membuka block nya pilih
Lalu tekan tombol
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(save)
Ⅲ. Operation Manual by Activities
Mendelete Asset Master
Menu Path
AA  Master  Delete Asset Master Record
Writer
Judi
T-Code
AS06
Date
2016. 11. 21
T-Code Text
Delete Asset Master Record
Information:
Master data asset yang bisa
didelete, asset yang belum
pernah ada transaksi apapun.
Jika ada transaksi maka akan ada
error message seperti ini
Masukkan
Kode asset (bisa dicari dengan
click tombol
, kursor ada di
field asset)
Sub-number:
Company Code: kode
perusahaan
Tekan
26 / 28
Ⅲ. Operation Manual by Activities
Mendelete Asset Master
Menu Path
AA  Master  Delete Asset Master Record
Writer
Judi
T-Code
AS06
Date
2016. 11. 21
T-Code Text
Delete Asset Master Record
Pilih
Lalu Tekan tombol
(save)
Catatan:
Biasanya master data asset tidak
didelete, bisa digunakan untuk
keperluan lain (ubah asset
descriptionnya)
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Copyright © 2016 Samsung SDS Co., Ltd. All rights reserved |