Business Process Master List for CO

No

Functio nal Area

1 CO/FI

Level 1

Level 2

1 Annual Planning ( Budget based 1.1) Cost center Planning (Budget)

1.2 Budget Standard cost estimate 1.3 COPA Planning

2 Rolling plan

1.4 Profitability Analysis 2.1 Cost center planning (Monthly)

3 Product cost planning

3.1 Monthly Standard cost estimate

4 Product Cost controlling

4.1 Production order plan cost

4.2 Production order actual cost

5.Manual posting

5.1 Posting from other modules

5.2 Posting in CO module

6. Automatic posting

6.1.Posting from other modules

7.CO Module

7.1 Cost center Master data

7.2 Activity type Master data

7.3 Statitical Key Figure

7.4 Secondary cost element 7.5 COPA Characterisitcs

7.6 COPA Value fields 7.6 Cost component structure 7.7 Profit center

Level 3

1.1.1 Cost element planning 1.1.2 Activity type planning -Transfer from 'Sales operations Planning' 1.1.3 SKF (Statistical Key figure)Planning Basis of allocation 1.1.4 Plan cost distribution(Including Inter company) 1.1.5 Plan cost assessment(Including Inter company) 1.2.1 Plan Activity price calculation-Annual 1.2.2 Upload material plan price 1.2.3Calculation of Plan SCE for all materials - Costing run 1.3.1 Sales Quantity Planning - Upload 1.3.2 Net realised price - Upload 1.3.3 Sales revenue Calculation 1.3.4 Valuation with Plan Standard cost estimate -Cost of goods sold 1.3.5 Outgoing freight planning - Upload 1.3.6 Admin cost assessment 1.3.7 Marketing cost assessment 1.3.8 Financial cost assessment 1.4.1 Requirements on PA reports 2.1.1 Cost element planning 2.1.2 Activity type planning -Transfer from SOP 2.1.3 SKF Planning 2.1.4 Plan cost distribution 2.1.5 Plan cost assessment 3.1.1 Plan Activity price calculation 3.1.2 Upload material plan price 3.1.3 Calculation of Monthly SCE for all materials - Costing run 3.1.4 Revaluation of materials with new Price 3.1.5.Equivalance Numbers for Co Products-Basis for allocation of joint production 4.1.1.production Order creation/Identity in MES 4.1.2 Production Order release 4.1.3 Production Order Costing 4.1.4 Frequency /Period validity of orders 4.2.1 Issue of component materials/Interface with MES 4.2.2.Activity confirmation/Interface with MES 4.2.3 Goods receipt for the order /Corrections to the quantity 4.2.4 Completion or TECO set for the order/Similar status in MES 4.2.5 Revaluation of actual activity price (Actual activity price calculation) 4.2.6 WIP Calculation 4.2.7 Actual cost of production & Variance analysis 4.2.8 Order settlement 4.2.9 Posting/Reporting of material balancing impact(Fuel and Loss accounting) 4.2.10 Product cost reporting 4.2.11 Loss in transit - Ocean loss and pipeline transfer lossTreatment 4.2.12 Valuation of by products 4.2.13 Valuation of materials procured from diff.sources 4.2.14 Allocation of cost on co-products 4.2.15 Direct charging of specific cost/energy cost/overheads on products 4.2.16 Actual costing of products 4.2.17 Gross refinery margin Calculation and variance analysis 5.1.0.Posting guide for expenses 5.1.1 Issue of materials to Cost center 5.1.2 Personnel cost posting 5.1.3 Admin expenses posting 5.1.4 Utility Cost posting 5.1.5 Financial cost posting 5.1.6 Unplanned cost in LIV 5.1.7 Outgoing freight

5.1.8 Marketing expenses 5.1.9 Exchange rate difference 5.1.10 Foreign exchange Valuation difference 5.1.11 Cost of valuable materials arising in the process / recording and treatment of the same 5.2.1 Reposting of cost 5.2.2 Reposting of line item 5.2.3.Manual cost allocation 5.2.4 Direct activity allocation 5.2.5 Entering sender activities 5.2.6 Entering manual Activity actual price 5.2.7 Entering Actual SKF 5.2.8 Issue of catalysts, utilisation,value at the BS date and absorbtion of unit based costing 6.1.1 Procurement price/Quantity difference 6.1.2.Exchange rate difference 6.1.3 Production cost difference 6.1.4 Posting of outgoing freight 6.1.5 Settlement of internal order(Claims,Voyage costing) 6.1.6 Settlement of PM order 6.1.8 Change in valuation of manufactured products 6.1.9 Rebate settlements 6.1.10 Material transer difference 6.1.11 Fuel and Loss 7.1.1.Cost center Hierarchy 7.1.2.Cost center Codification 7.1.3.Cost center Category 7.1.4.Cost center usage in inventorisation 7.1.5.Cost centers for technical reasons (May be used in PP) 7.2.1.List of activity types for PP.PM 7.2.2.UOM for activity/Impact of source data 7.2.3.Capacity or actual activity quantity based Plan activity rate 7.2.3.How the actual rate will be fixed/May be on total absobtion basis or capacity based 7.2.3.If the activity rate is capacity based, over/under absorbtion has ot be handled 7.2.4.How plan and actual qty is captured in the system 7.2.5.Are there any iterative relationship between activity and cost center 7.2.6 Whether any specific cost is attributed to activity type (w/o Cost center) 7.3.1 What are the basis of allocation of various costs? 7.3.2 .whether the basis is periodical or Total 7.3.3 Is it possible to use Logisitics Info 7.4.1.What thefed different types of allocation 7.3.4 Shouldare it be manually every month? Distribution/Assessment 7.4.2 Overhead allocation cost element 7.5.1 List of characteristics needed 7.5.2.Set of characteristics - to be defined 7.5.3 Reports based on characteristics Hierarchy 7.5.4 Any charcteristics to be specially derived? 7.5.1 List of value fields needed 7.5.2.Set of value fields - to be defined 7.5.3 Reports for COPA 7.6.1.Strucuture/Break up of the product cost 7.6.2.Primary cost split for the activity 7.6.3 Differenciation between fixed and variable cost 7.7.1 Profit center coding 7.7.2 Profit center Master data 7.7.3 Profit center Groups 7.7.4 Transfer pricing

1.1.1 Cost element planning/2.1.1 Cost element planning 1.1.2 Activity type planning -Transfer from 'Sales operations Planning'/2.1.2 Activity type planning -Transfer from 1.1.3 SKF (Statistical Key figure)Planning Basis of allocation/2.1.3 SKF Planning 1.1.4 Plan cost distribution(Including Inter company)/2.1.4 Plan cost distribution 1.1.5 Plan cost assessment(Including Inter company)/2.1.5 Plan cost assessment 1.2.1 Plan Activity price calculation-Annual/3.1.1 Plan Activity price calculation 1.2.2 Upload material plan price 1.2.3Calculation of Plan SCE for all materials - Costing run/3.1.3 Calculation of Monthly SCE for all materials - Co 1.3.1 Sales Quantity Planning - Upload/1.3.2 Net realised price - Upload/1.3.3 Sales revenue Calculation/1.3.5 Ou freight planning - Upload 1.3.4 Valuation with Plan Standard cost estimate -Cost of goods sold 1.3.6 Admin cost assessment 1.3.7 Marketing cost assessment 1.3.8 Financial cost assessment 3.1.4 Revaluation of materials with new Price/4.2.13 Valuation of materials procured from diff.sources/6.1.8 Cha valuation of manufactured products 3.1.5.Equivalance Numbers for Co Products-Basis for allocation of joint production/4.2.14 Allocation of cost on co 4.1.1.production Order creation/Identity in MES/4.1.2 Production Order release/costing/4.1.4 Frequency /Period v orders 4.2.1 Issue of component materials/Interface with MES 4.2.2.Activity confirmation/Interface with MES 4.2.3 Goods receipt for the order /Corrections to the quantity 4.2.4 Completion or TECO set for the order/Similar status in MES 4.2.5 Revaluation of actual activity price (Actual activity price calculation) 4.2.6 WIP Calculation 4.2.7 Actual cost of production & Variance analysis/Order settlement 4.2.9 Posting/Reporting of material balancing impact(Fuel and Loss accounting)/4.2.11 Loss in transit - Ocean lo pipeline transfer lossTreatment 4.2.12 Valuation of by products 4.2.15 Direct charging of specific cost/energy cost/overheads on products 4.2.16 Actual costing of products/5.1.6 Unplanned cost in LIV/6.1.3 Production cost difference 4.2.17 Gross refinery margin Calculation and variance analysis 5.1.4 Utility Cost posting 5.1.11 Cost of valuable materials arising in the process / recording and treatment of the same 5.2.1 Reposting of cost 5.2.2 Reposting of line item 5.2.3.Manual cost allocation 5.2.4 Direct activity allocation 5.2.5 Entering sender activities 5.2.6 Entering manual Activity actual price 5.2.7 Entering Actual SKF 5.2.8 Issue of catalysts, utilisation,value at the BS date and absorbtion of unit based costing 6.1.1 Procurement price/Quantity difference 6.1.5 Settlement of internal order(Claims,Voyage costing) 6.1.6 Settlement of PM order 6.1.10 Material transer difference 6.1.11 Fuel and Loss 7.7.4 Transfer pricing 8.1.1 Allocation of common cost center cost overheads on products

nce analysis

cess / recording and treatment of the same

date and absorbtion of unit based costing

n activity rate otal absobtion basis or capacity based der absorbtion has ot be handled

activity and cost center vity type (w/o Cost center)

BPD

#N/A 1 -Done #N/A 2-Done #N/A 3-Done #N/A 4-Done #N/A 5-Done #N/A 6-Done 8 7-Done #N/A 8-Done #N/A 9-Done #N/A 9-Done #N/A 9-Done 11 10-Done #N/A 9-Done 12 11-Done 13 12-Done 14 13-Done #N/A #N/A 1-Done #N/A 2-Done #N/A 3-Done #N/A 4-Done #N/A 5-Done #N/A 6 -Done #N/A 7-Done #N/A 8-Done #N/A 14-Done #N/A 25 Done #N/A 15-Done #N/A 15-Done #N/A 15-Done #N/A 15-Done 18 16 -Done 19 17-Done 20 18-Done 21 19-Done 22 20-Done 23 21-Done #N/A 22-Done #N/A 22-Done #N/A 23-Done #N/A #N/A 23-Done 26 24-Done #N/A 14-Done #N/A 25-Done 27 26-Done #N/A 29-Done 29 27-Done #N/A #N/A Done-NO BPD #N/A Done-NO BPD #N/A Done-NO BPD 30 28-Done #N/A Done-NO BPD 29-Done -in SD #N/A Confirmed #N/A process

Variants/Components

#N/A Done-NO BPD #N/A Done-NO BPD #N/A Done-NO BPD #N/A 30 #N/A 31 #N/A 32 #N/A 33 #N/A 34 #N/A 35 #N/A 36 #N/A 37 #N/A 38 #N/A 39-Done #N/A Done-NO BPD #N/A 29-Done #N/A Confirmed SD process #N/A 40-Done #N/A 41-Done 14-Done -in SD #N/A Confirmed #N/A process #N/A 42-Done #N/A 43-Done #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A 44 #N/A #N/A

SAP Component SAP - CO -CCA-Planning SAP - CO -CCA-Planning SAP - CO -CCA-Planning SAP - CO -CCA-Planning SAP - CO -CCA-Planning SAP - CO -PC-Product cost planning SAP - CO -PC-Product cost planning SAP - CO -PC-Product cost planning SAP-CO-PA-Planning SAP-CO-PA-Planning SAP-CO-PA-Planning SAP-CO-PA-Planning SAP-CO-PA-Planning SAP-CO-PA-Planning SAP-CO-PA-Planning SAP-CO-PA-Planning SAP-CO-PA-Planning SAP - CO -CCA-Planning SAP - CO -CCA-Planning SAP - CO -CCA-Planning SAP - CO -CCA-Planning SAP - CO -CCA-Planning SAP - CO -PC-Product cost planning SAP - CO -PC-Product cost planning SAP - CO -PC-Product cost planning SAP - CO -PC-Product cost planning -PC-Product cost planning SAP - CO -PC-Cost object controlling SAP - CO -PC-Cost object controlling SAP - CO -PC-Cost object controlling SAP - CO -PC-Cost object controlling SAP - CO -PC-Cost object controlling SAP - CO -PC-Cost object controlling SAP - CO -PC-Cost object controlling SAP - CO -PC-Period end closing SAP - CO -PC-Period end closing SAP - CO -PC-Period end closing SAP - CO -PC-Period end closing SAP - CO -PC-Period end closing SAP - CO -PC-Period end closing SAP - CO -PC-Period end closing SAP-CO-CCA-Actual posting SAP-MM-Inventory management SAP-MM-Inventory management SAP - CO -PC-Period end closing SAP - CO -PC-Period end closing SAP - CO -PC-Period end closing SAP - CO -PC-Period end closing SAP-FI-CO Direct posting SAP -MM-Inventory management SAP-HR-Payroll processing in FI SAP-FI-CO Direct posting SAP-FI-CO Direct posting SAP-FI-CO Direct posting SAP-MM-LIV SAP-SD-Shipping cost

Workshop (Yes/No) Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes NO Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes NO Yes Yes Yes Yes Yes Yes Yes NO Yes Yes Yes Yes Yes Yes Yes

Reverse workshop (PPT) schedule (Date) 1 24.09.2010 1 24.09.2010 1 24.09.2010 1 24.09.2010 1 24.09.2010 1 27.09.2010 1 27.09.2010 1 27.09.2010 1 24.09.2010 1 24.09.2010 1 24.09.2010 1 24.09.2010 1 24.09.2010 1 24.09.2010 1 24.09.2010 1 24.09.2010 0 1 24.09.2010 1 24.09.2010 1 24.09.2010 1 24.09.2010 1 24.09.2010 1 27.09.2010 1 27.09.2010 1 27.09.2010 1 27.09.2010 1 27.09.2010 1 27.09.2010 1 27.09.2010 1 27.09.2010 1 27.09.2010 1 28.09.2010 1 28.09.2010 1 28.09.2010 1 28.09.2010 1 28.09.2010 1 28.09.2010 1 28.09.2010 1 28.09.2010 1 28.09.2010 0 1 28.09.2010 1 28.09.2010 1 28.09.2010 1N 1N 1N 1N 0 1N 1N 1N 1N 1N 1N 1N

Level Of Document Understadnin handed over g (Yes/No) Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes NO Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes NO Yes Yes Yes Yes Yes Yes Yes NO Yes Yes Yes Yes Yes Yes Yes

Reverse workshop Status (Y/N) Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y N N N N N N N N N N N N N N N N N

SAP-FI-CO Direct posting SAP-FI-CO Direct posting SAP-FI-Period end closing SAP -MM-Inventory management SAP-CO-CCA-Actual posting SAP-CO-CCA-Actual posting SAP-CO-CCA-Actual posting SAP-CO-CCA-Actual posting SAP-CO-CCA-Actual posting SAP-CO-CCA-Actual posting SAP-CO-CCA-Actual posting SAP -MM-Inventory management SAP-MM-LIV SAP-MM-LIV/SAP-FI-AP SAP-CO-PC-Cost object controlling SAP-SD-Shipping cost SAP-CO-IO SAP-PM-Order settlement SAP -MM-Inventory management SAP-SD-Rebate order settlement SAP-PP-Rework settlement/SAP-MM-IM SAP-CO-CCA-Actual posting SAP-CO-Master data SAP-CO-Master data SAP-CO-Master data SAP-CO-Master data SAP-CO-Master data SAP-CO-Master data SAP-CO-Master data SAP-CO-Period end closing

SAP-CO-CCA-Actual posting SAP-CO-Master data SAP-CO-Master data SAP-CO-Master data SAP-CO-Master data SAP-CO-Master data SAP-CO-PA-Master data SAP-CO-PA-Master data SAP-CO-PA-Master data SAP-CO-PA-Master data SAP-CO-PA-Master data SAP-CO-Configuration SAP-CO-Configuration SAP-CO-Configuration SAP-CO-PCA-Master data SAP-CO-PCA-Master data SAP-CO-PCA-Master data SAP-CO-PCA-Master data

Yes Yes Yes NO NO NO NO Yes NO NO NO NO Yes NO NO NO Yes Yes Yes NO Yes Yes NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO

Yes Yes Yes NO NO NO NO Yes NO NO NO NO Yes NO NO NO Yes Yes Yes NO Yes Yes NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO NO

1N 1N 1N 0N 0N 0N 0N 1N 0N 0N 0N 0N 1N 0N 0N 0N 1N 1N 1N 0N 1N 1N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Remarks

Worksho Finalize p with Change Rework BBP BBP Business required (BP315) (Date)

Overall status