CAPÍTULO II. IMPLICACIONES ÉTICAS DE LA FILOSOFÍA PARA NIÑOS
2.4. Implicaciones éticas en el ejercicio de una filosofía para niños
2.4.4. El acuerdo componente necesario en la conformación del ethos
2.4.4.3. El acuerdo desde la comprensión
Process The Capital Items business is processed differently as far as excise duty is concerned. Manufacturing Plants are allowed to set off excise duty on purchases of capital items against excise duty on outputs. However, unlike with raw materials, you can only set off half of the duty in the first year, and the rest in any year after that
Existing Process (AS-IS)
Capital Procurements are made at COMPANY
Business Requirement s
Same to be captured in the system
To-Be The Budget for Capital Items will monitor using Internal Functionality of FI.
Different PO type will be maintained for this.
Other than this regular Procurement (Routine Purchase) process will be applicable to this
This main feature is 50% of Cenvat credit in the first year Flow Chart
SAP AG 2004, Title of Presentation, Speaker Name / 2
Procurement of Capital Material to Manufacturing Plant
Vendor SRSL
SAP R/3
Create Purchase Order
Logistics Invoice Verification Post Goods Receipt
And Post CENVAT – Part I and II Only 50% CENVAT is availed
Part I entry
Balance 50% CENVAT to be transferred to RG23C
subsequent fiscal year
Release Purchase Order Message
Output
Gap Analysis A
Reports Ref Reporting section 4.7
4.3.10 Procurement of Trading Goods Definition of
Process In COMPANY apart from own production and sales activities, lots of trading activities also take place. To fulfill that requirement, this Process is taken up. For such trading scenario there will not be any Excise Duty related entries and also there will not be any Excise registers. There is a possibility of Sales Tax being
applicable on some products.
Existing Process (AS-IS)
Trade Sale are happening COMPANY
Business Requirement s
Same has to Captured in SAP system
To-Be
The process of Trading material procurement starts with the raising of the Purchase Requisition (PR) for a specific material.
The PR can be raised via the MRP run or ad hoc manual creation.
From a MRP run, MRP controller will firm and convert plan orders to a PR
The fixed vendor from source list or info record will be used for automatic source determination and assignment to the PR.
The next step is the conversion of the PR to the Purchase Order (PO). The PO will be created with reference to the PR. Pricing conditions and procedure will be maintained in info record and retrieved into the PO
The PO will be subjected for approval via workflow. The approver will receive and release the PO from workflow After approval, the purchase order will be printed, faxed or sent electronically to the vendor.
When goods arrived, the correct items and quantities will be received with reference to the PO document that had been created earlier. Partial arrival of goods that had initially been ordered will require the quantity to be changed at GR creation level
IM storage location /bin location of goods to will be done manually.
For materials managed in batches, the system automatically
assigns a batch number to the batch if no external batch number is entered.
Finally at the logistics invoice verification stage, invoice items are entered with reference to the PO. Invoice items might be blocked when the entries go beyond certain tolerance limit configuration.
For example, difference between PO and invoice amount exceeding the tolerance limit. When this occurred, the system will
automatically inform the buyer responsible for the PO via workflow to release the invoice items by deleting the blocking reason or changing the PO. Once the invoice is released, the Finance department will make payment accordingly.
Flow Chart
SAP AG 2004, Title of Presentation, Speaker Name / 2
Procurement of Trading Materials
Vendor Depot /Plant
SAP R/3
Create Purchase Order
Logistics Invoice Verification Post Goods Receipt
Part I entry
Message Output
Gap Analysis A
Reports Ref Reporting section 4.7
4.3.11 P007 Procurement of Consignment Goods (Ethanol, Molasses) Definition of
Process Consignment goods are stock made available by the vendor (Sugar Plant) which is stored on COMPANY’s (Power Plant, Distillery Plant) premises but remains the vendor’s property until withdrawn for use or transferred to the COMPANY’s own valuated stock
Existing Process (AS-IS)
Presently Power Plant & Distillery Plant consumes Molasses &
Ethanol produced from Sugar Plant, which comes in Pipeline.
Business
Requirements Same has to captured in The SAP system
To-Be The procurement of vendor consignment goods starts with the creation of the Purchase Order (PO) for a consignment material.
The item category ‘K’ for vendor consignment will need to be specified in the order item.
If a particular material is under consignment from a specific vendor (Sugar plant), this Vendor-material will need to be indicated as such by creating and using the vendor consignment info record. At the same time, the procurement type for the material under
material master MRP view will also be indicated as type ‘K’. Both the setup will prevent any accidental omission of the ‘K’ indicator during PO creation for a consignment material to a vendor.
The material’s consignment price as agreed with vendor is maintained in the consignment info record.
In the PO, the confirmation control key will be automatically set to initiate the use of the Inbound Delivery document.
The PO will be subjected for approval via workflow. The approver will receive and release the PO. From workflow After approval, the purchase order will be printed, faxed or sent electronically to the vendor.
The correct items and quantities will be received with reference to
the PO.
For materials managed in batches, the system automatically
assigns a batch number to the batch if no external batch number is entered.
No invoice will be expected from vendor for consignment stock as the vendor is not able to track material consumption directly.
Instead on a regular basis, a consignment settlement report that monitors all the withdrawals and returns from consignment stock will be generated. This provides the vendor a liability statement as well as the basis to enable the Finance department to proceed with payments.
Flow Chart Same as Regular procurement Gap Analysis A
Reports Ref Reporting section 4.7
4.3.12 Contracts Definition of
Process Contracts are long-term agreements with the supplier, for the supply of materials or the contribution of services, with pre- determined conditions within a certain period.
Existing Process (AS-IS)
Contracts are presently available with COMPANY for certain vendors
Business Requirement s
Same to be Capture in the System.
To-Be
In SAP, Quantity contracts (definition of a delivery volume by supplier materials to those conditions were agreed upon firmly) Value contracts (definition of a value boundary for the material procurement according to the agreed upon conditions)
This Process starts with the purchase organization entering in to a basic agreement with a supplier, in form of a quantity /value contract.
In this contract the material (or material group) and the quantity or Service is defined. Based on a purchase requisition; the quantity contract is assigned as source of supply.
In the next step the purchase requisition is transferred into a purchase order.
After entry of the incoming goods the invoice verification takes place.
Flow Chart
SAP AG 2005, Title of Presentation, Speaker Name / 3
Vendor SRSL
Assign & Process Purchase Requisition Capture and Post Excise
Invoice
Reports Ref Reporting section 4.7
4.3.13 Miscellaneous Procurements Definition of
Process COMPANY procures certain materials /services like Rent, AMC etc, which are supposed to be paid monthly/quarterly
Existing Process (AS-IS)
Same as above
Business
Requirements Same to be Capture in the System.
To-Be For these cases PO shall be raised using a normal PO or Framework order in SAP.
For identifying the billing dates, the Invoice plans shall be configured in the system
This plans defaults all the billing date within specified period in the PO, on which liability to Vendor can be booked.
For this type GR is not mandatory but will be created for information purpose
Flow Chart NA.
Gap Analysis A
Reports Ref Reporting section 4.7
4.4.1 Receiving (Goods Receipt) Definition of
Process This process applies to goods receipt for all storage locations.
Existing Process (AS-IS)
• Good s Receipt Process exists.
• Based on this only Payments are made Business
Requirements Same to be Capture in the System .The supplier should get the Intimation of receipt of material, status of goods.
To-Be The goods receipt transaction will be posted using IM movement type with reference to a Purchase Order, Stock Transport Order or Inbound Delivery document. During posting, batch information for batch-managed stock will be required. This will largely be batch information pertaining to the production date of the goods or direct entry of the expiry date itself.
The transaction is able to generate a goods receipt slip for manual reference.
The materials, which require quality inspection, will be defaulted to Quality Inspection during the GRN. The Stock is transferred to the unrestricted use thru quality procedures. The quality decision when made the stock gets transferred into unrestricted use stock or blocked stock. The quantity posted in Blocked stock will not be usable unless cleared for quality reasons. The control for these transactions can be done through the authorizations for the users.
Flow Chart Ref flow chart of Procurement of Spares and routines.
Gap Analysis A
Reports Ref Reporting section 4.7
4.4.2. Goods Issue
Definition of
Process Issuing Process of Material to the Plant/Departments Existing
Process (AS-IS)
Goods issue to Production/ Plant maintenance /other Departments are performed in COMPANY
Business
Requirements Goods issue Process has to be captured in the system To-Be This is a standard feature of SAP
Flow Chart NA Gap Analysis A
Reports Ref Reporting section 4.7 4.4.3 Goods Issue to Cost Center
Definition of
Process Goods Issue Process to the Cost Centre Existing
Process (AS-IS)
Goods issue Cost centre/other Departments are performed in COMPANY
Business
Requirements Goods issue to cost centre Process has to be captured in the system
To-Be For Non-stocked material, upon goods receipt, the stock is
immediately expensed off and charged to a cost center. Since non-stocked items are not quantity managed, they will not be visible logistically after being expensed off.
Additionally Stock material stock can also be expensed off direct from stock and issued to a cost center. This can be the case for staff sales
The process starts with the identification of all stocks that are to be issued to a cost center. This is followed by executing the goods issue via IM stock movement from the source storage location. In this movement the cost center need to be entered.
Upon issuance, the cost will be reallocated to the new cost center Flow Chart Ref Flow chart of Procurement of Consumables
Gap Analysis A
Reports Ref Reporting section 4.7
4.4.4 Stock Transfer Storage Location to Storage Location
Definition of
Process Stock can be replenished between storage locations within the same plant. The stock transfer can be from a storage location to another storage location in the same Stores and plant..
Transfers can be based on purpose of replenishment. The transfers are initiated within Stores.
Existing Process (AS-IS)
Stock Transfers are taking place in COMPANY with in the Same Plant
Business
Requirements Same to be Captured in the System
To-Be Stock transfer from storage location to storage location within same Stores
For this scenario, the process starts with the creation of stock transfer movement in the Inventory Management (IM). It will have the complete details of the plant, Stores, storage location (from and to), material details, quantities and movement type. Stores will manually post the transfer and move the stock to another storage bin if required and finally the Transfer Order is confirmed.
Stock transfer from storage location to storage location within same plant
For this scenario, the process starts with the Stores receipt of stock transfer request. It will have the complete details of the plant, Stores, storage location (from and to), material details, quantities and movement type. Stores personnel will process the request with Movement type in Inventory Management (IM). The material document has to be printed out for control purposes before the goods can be moved. Lastly, the physical goods are moved to the new storage location.
Flow Chart
Gap Analysis A
Reports Ref Reporting section 4.7
4.4.5 Return To Vendor Definition of
Process This Process Describes the returning material to the vendor for various reasons
Existing Process (AS-IS)
Vendor Returns are happening COMPANY
Business
Requirements Same to be Captured in the System
To-Be Product will be returned to vendor either with
1) An inventory movement that reference an existing PO or goods receipt material document
2) a new PO (Return PO)
For cases of not referencing an existing document, the return of material to principal will be carried out via the creation of a Purchase Order (PO). The return item will be marked with the
‘Return’ indicator. The Return PO will facilitate the outbound planning of the return delivery. If shipping data had been
configured for the return delivery and the Shipping tab information appears in the PO, a SD delivery (Outbound Delivery) can be created based on the Return PO.
Storage location postings are required and the stock will be manually picked. The goods issue of the material will still be according to the Outbound Delivery.
In the event of a Sales return claim, a credit memo will be created to post the claim amount
Flow Chart
Gap Analysis A
Reports Ref Reporting section 4.7
4.4.6 Scrapping Definition of
Process This Process Describes the Scraping material due to various reasons
Existing Process (AS-IS)
Scrapping is done at COMPANY
Business
Requirements Same to be Captured in the System
To-Be Scrapping is a process whereby stocks storage location (damaged, expired, rejected and etc) will be written off from the books.
The process will starts with the identification of stocks for scrapping in the storage location. Stores will create a stock movement for scrapping using Inventory Management (IM).
Stocks are moved to a physical location and scrapping process will be executed.
Further Sale of Scrap has been covered in SD Module Flow Chart
Gap Analysis A
Reports Ref Reporting section 4.7