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Value Reference Model

  Finance & Administration
Executing - Auxiliary Services


                                    Value
                                  Reference
                                   Model



Planning   Governing                           Executing




                       Business    Human        Product     Supply Chain   Auxiliary
                       Services   Resource    Development     Services     Services
                                  Services
Auxiliary Services


                                     Auxiliary
                                     Services




IT Services   Organizational   F&A          Quality System    Quality    Customer
               Intelligence                    Service       Assurance   Relations
                 Service                                      Service    Services
Finance & Administration

                               F&A




      F&A Strategic         F&A Tactical   Revenue      Enterprise
        Services             Services      Collecting      Risk
                                                        Managing


Financial       Financial
Strategy        Planning
 Setting
Financial Planning Flow
 Analyze
Break-even


              Project
             Profit and
               Loss

                           Project
                          Cash Flow


                                      Project
                                      Balance
                                       Sheet

                                                Calculate
                                                Business
                                                 Ratios
Finance & Administration


                               F&A




F&A Strategic   F&A Tactical         Revenue      Enterprise
  Services       Services            Collecting      Risk
                                                  Managing
F&A Tactical Services


                                   F&A Tactical
                                    Services



Budgeting &   Treasury   Administration      Financial   Accounting   Financial
Controlling   Managing     Services           Control     Services    Reporting
                                              Service
Budgeting & Controlling
    Business               Business
    Planning              Information




                                        Financial
                                        Planning




                                            Budgeting &
                                             Controlling




                                        Manage Cost                   Calculate Cost   Perform Cost
Manage         Generate
                                         Allocation                       Price         Accounting
Budget           Cost
               Forecast



                           Allocate Costs                Perform
                                                         Activity
                                                      Based Costing
Manage Budget

                                                  Manage Budget




Bottom Line vs                                                             Investment
                 Balance   Profit&Loss   Cost Control
    Budget                                                                 Management




                                                              Strategic      Investment     Investment
                                                              Planning &       Portfolio   Performance
                                                                Mgmt        Management     Management
F&A Tactical Services


                                   F&A Tactical
                                    Services



Budgeting &   Treasury   Administration      Financial   Accounting   Financial
Controlling   Managing     Services           Control     Services    Reporting
                                              Service
Financial Control

      Creditor                           Manufacturing                     Financial
      Suppliers                              Flow                         Operations
                                                                          Controlling


       Debtor
     Customers                            Financial                         Financial
                                        Control Service                    Operations




                        Registration
                          Control



                                                                                                        Registration
  Handle          Execute        Handle Fixed     Handle Money   Handle Sales
Purchase          Payment          Assets            Receipt       Invoices
 Invoice




                                                                                 Handle     Register        Register       Handle       Handle
                                                                                Accounts   Capacity /       Goods &      Money Flow    Accounts
                                                                                Payable    Resources        Activities                Receivable
Handle Purchase Invoice

                                                Handle Purchase Invoice                                 Supplier Invoice




                                                                                                        Bank Payment
 Received Items




                                                                                                          Tradenote


Warehousing                                                                                                                Supplier
                  Registering                         Maintaining         Paying            Paying by
                                   Adjusting                                                                               Services
                   Purchase       Open Entries         Standing           Supplier          Tradenote
                   Invoices                             Orders
                                        (ACP)                                                               Check




                  Open Entries ACP
                                                                                                                             Suppliers
                          Unpaid Flow       invoices for        Anticipated Payments Flow
                                              payment
Financial Control

      Creditor                           Manufacturing                     Financial
      Suppliers                              Flow                         Operations
                                                                          Controlling


       Debtor
     Customers                            Financial                         Financial
                                        Control Service                    Operations




                        Registration
                          Control



                                                                                                        Registration
  Handle          Execute        Handle Fixed     Handle Money   Handle Sales
Purchase          Payment          Assets            Receipt       Invoices
 Invoice




                                                                                 Handle     Register        Register       Handle       Handle
                                                                                Accounts   Capacity /       Goods &      Money Flow    Accounts
                                                                                Payable    Resources        Activities                Receivable
Execute Payment
Payment                     Execute Payment
                                                                          Banks




                            Money Flow Control




           Bank Statement                     Advance Payment
                                                Assignment




                                               Unassigned
                                                                 registration
                                              Payment Flow
                                 assignment


          Anticipated Payments                                  Money Flow
                   Flow
Financial Control

      Creditor                           Manufacturing                     Financial
      Suppliers                              Flow                         Operations
                                                                          Controlling


       Debtor
     Customers                            Financial                         Financial
                                        Control Service                    Operations




                        Registration
                          Control



                                                                                                        Registration
  Handle          Execute        Handle Fixed     Handle Money   Handle Sales
Purchase          Payment          Assets            Receipt       Invoices
 Invoice




                                                                                 Handle     Register        Register       Handle       Handle
                                                                                Accounts   Capacity /       Goods &      Money Flow    Accounts
                                                                                Payable    Resources        Activities                Receivable
Handle Fixed Assets

                                                                                                                 Management
                 Investment                           Handle Fixed
                 Information                            Assets




                                                   Register Capacity /
                                                      Resources




            Enter Purchase       Register        Revaluate        Depreciate    Reduce Fixed   Dispose Fixed
            Invoice Journal    Investment       Fixed Asset       Fixed Asset    Asset Value       Asset
                                  Data




                                                                                                               Customers
Suppliers                                   Capacity / Resources Flow
Financial Control

      Creditor                           Manufacturing                     Financial
      Suppliers                              Flow                         Operations
                                                                          Controlling


       Debtor
     Customers                            Financial                         Financial
                                        Control Service                    Operations




                        Registration
                          Control



                                                                                                        Registration
  Handle          Execute        Handle Fixed     Handle Money   Handle Sales
Purchase          Payment          Assets            Receipt       Invoices
 Invoice




                                                                                 Handle     Register        Register       Handle       Handle
                                                                                Accounts   Capacity /       Goods &      Money Flow    Accounts
                                                                                Payable    Resources        Activities                Receivable
Handle Money Receipt

                                                                                                 Money Receipt   Make Payment   Customers


 Sales
                                     Handle Money Receipt
 Back
 Office
Services

                                                                                                                   Bank           Banks
                                                                                                                  Services
                                                                                                   Tradenote

Sales Invoice
                  Proforma    Advance          Bank         Receipts by   Receipts by
                  Invoices    Receipt        Statement        Check       Tradenotes
                             Assignment

                                                                                                     Check



                              Unassigned
                             Receipts Flow



                                                    Open Entries ACR

                Money Flow                                 Assigned                Unpaid Flow
                                                         Receipts Flow
Financial Control

      Creditor                           Manufacturing                     Financial
      Suppliers                              Flow                         Operations
                                                                          Controlling


       Debtor
     Customers                            Financial                         Financial
                                        Control Service                    Operations




                        Registration
                          Control



                                                                                                        Registration
  Handle          Execute        Handle Fixed     Handle Money   Handle Sales
Purchase          Payment          Assets            Receipt       Invoices
 Invoice




                                                                                 Handle     Register        Register       Handle       Handle
                                                                                Accounts   Capacity /       Goods &      Money Flow    Accounts
                                                                                Payable    Resources        Activities                Receivable
Handle Sales Invoices
                                       Handle Sales
                                                                          Supplier Invoice
                                         Invoices
  Direct Debit
     Order



                                                                           Sales Invoice


  Tradenote       Processing Direct   Credit Controlling   Manual Sales
                       Debits                                Invoicing                       Sales Back
                                                                                               Office
                                                                                              Services
                                                                            Credit Note
   Payment
   Reminder



   Customer
    Invoice




 Service &
Maintenance
   Admin            Anticipated                            Unpaid Flow
                  Payments Flow



  Customers
                                      Open Entries ACR
Financial Control

      Creditor                           Manufacturing                     Financial
      Suppliers                              Flow                         Operations
                                                                          Controlling


       Debtor
     Customers                            Financial                         Financial
                                        Control Service                    Operations




                        Registration
                          Control



                                                                                                        Registration
  Handle          Execute        Handle Fixed     Handle Money   Handle Sales
Purchase          Payment          Assets            Receipt       Invoices
 Invoice




                                                                                 Handle     Register        Register       Handle       Handle
                                                                                Accounts   Capacity /       Goods &      Money Flow    Accounts
                                                                                Payable    Resources        Activities                Receivable
Register Goods & Activities
                     Register Goods
                       & Activities



 Purchasing                            Warehouse
                                        Delivery




   Raw Material                           Finished
                                          Product




                  Manufacturing Flow
Manufacturing Flow

Raw Material   Receive     Raw Material
               Material       - cold


                            Transfer      Raw Material
                           Material to       - hot
                           Shop Floor

                                            Transfer     Raw Material -
                                           Material to       WIP
                                          Work Center
                                             Buffer
                                                           Make
                                                         Components       Components


                                                                          Make Sub-
                                                                          assemblies   Sub-assemblies


                                                                                       Make Final       Product -
                                                                                       Assemblies         Mfg
Financial Control

      Creditor                           Manufacturing                     Financial
      Suppliers                              Flow                         Operations
                                                                          Controlling


       Debtor
     Customers                            Financial                         Financial
                                        Control Service                    Operations




                        Registration
                          Control



                                                                                                        Registration
  Handle          Execute        Handle Fixed     Handle Money   Handle Sales
Purchase          Payment          Assets            Receipt       Invoices
 Invoice




                                                                                 Handle     Register        Register       Handle       Handle
                                                                                Accounts   Capacity /       Goods &      Money Flow    Accounts
                                                                                Payable    Resources        Activities                Receivable
Financial Operations
                                              Financial
                                             Operations
                                             Controlling




                                          Periodic Processing
                                                Control




  Intergroup       Currency         Generate               Financial Audit to   Close Period /   Updated Data
Transactions to   Revaluation /   Periodic Entries           be Executed            Year           Archiving
  be Posted        Simulation
Financial Control

      Creditor                           Manufacturing                     Financial
      Suppliers                              Flow                         Operations
                                                                          Controlling


       Debtor
     Customers                            Financial                         Financial
                                        Control Service                    Operations




                        Registration
                          Control



                                                                                                        Registration
  Handle          Execute        Handle Fixed     Handle Money   Handle Sales
Purchase          Payment          Assets            Receipt       Invoices
 Invoice




                                                                                 Handle     Register        Register       Handle       Handle
                                                                                Accounts   Capacity /       Goods &      Money Flow    Accounts
                                                                                Payable    Resources        Activities                Receivable
Financial Operations Control
                                                                       Financial         Cost Centers
                                       Financial Operations Control   Operations
General Ledger         Cost Center
   Service              Expenses

                                              Cost Control              Cost Center
                                                                         Structure
                      Employee Data
                                                                        Expenditure
   Human
  Resource
  Services                                  Budget & Control
                                                                                           Cost Center
                      Salary Payment                                    Cost Center
                                                                                            Budgeting
                           Data                                          Reporting


                                                                      Budget Reporting
                                                Capital
 Driving Agents      Apply Laws and
                                             Expenditure
                       Regulations
                                             Authorization

                                                                          Budget

                                               Assets
                                             Management
                       Laws and
                      Regulations
F&A Tactical Services


                                   F&A Tactical
                                    Services



Budgeting &   Treasury   Administration      Financial   Accounting   Financial
Controlling   Managing     Services           Control     Services    Reporting
                                              Service
Accounting & General Ledger
                                       Accounting
                                        Services


                                                                 Cost Controlling
               Accounting
               Transaction

                                     Manage Accountancy


                                                                  General Ledger
Customers                                                            Service
               Manage
             Transactions


 Dealers



             Accounting        Manage          Manage Dealers     Manage
Suppliers    Originators      Customers         Accountancy      Suppliers
                             Accountancy                        Accountancy



Deliverers
Finance & Administration


                               F&A




F&A Strategic   F&A Tactical         Revenue      Enterprise
  Services       Services            Collecting      Risk
                                                  Managing
Revenue Collecting

              Revenue
              Collecting



User Fee      Enterprise       Debt
Collecting   Asset Selling   Collecting
Debt Collecting
                                                Send Invoice




                 Billing         Billing Data       Invoice
                Service




Accounting        Billing      Paying               F&A
                                                  Services




             Debt Collecting
Finance & Administration

                                            F&A




F&A Strategic   F&A Tactical   Revenue                       Enterprise
  Services       Services      Collecting                       Risk
                                                             Managing


                                                   Audits     Credit      Insurances
                                                  Managing   Managing      Managing
Finance & Administration


                               F&A                PRM




F&A Strategic   F&A Tactical         Revenue       Enterprise Risk
  Services       Services            Collecting      Managing
Financial Measurements
                                    Financial




         Financial Costs                            Financial
                                                   Management




 Training &        Support Costs     Payments     Collections and    Budget and
 User Costs                                        Receivables        Finance



Savings & Cost     Overall Costs     Asset and      Accounting         Financial
  Avoidance                           Liability                        Planning
                                    Management


Operations &      Licensing Costs                 Reporting and
Maintenance                                        Information
   Costs


          Other Costs
                                     Return on      Economic        Sales Growth %
                                      Equity       Value Added

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Value Reference Model - F&A

  • 1. Value Reference Model Finance & Administration
  • 2. Executing - Auxiliary Services Value Reference Model Planning Governing Executing Business Human Product Supply Chain Auxiliary Services Resource Development Services Services Services
  • 3. Auxiliary Services Auxiliary Services IT Services Organizational F&A Quality System Quality Customer Intelligence Service Assurance Relations Service Service Services
  • 4. Finance & Administration F&A F&A Strategic F&A Tactical Revenue Enterprise Services Services Collecting Risk Managing Financial Financial Strategy Planning Setting
  • 5. Financial Planning Flow Analyze Break-even Project Profit and Loss Project Cash Flow Project Balance Sheet Calculate Business Ratios
  • 6. Finance & Administration F&A F&A Strategic F&A Tactical Revenue Enterprise Services Services Collecting Risk Managing
  • 7. F&A Tactical Services F&A Tactical Services Budgeting & Treasury Administration Financial Accounting Financial Controlling Managing Services Control Services Reporting Service
  • 8. Budgeting & Controlling Business Business Planning Information Financial Planning Budgeting & Controlling Manage Cost Calculate Cost Perform Cost Manage Generate Allocation Price Accounting Budget Cost Forecast Allocate Costs Perform Activity Based Costing
  • 9. Manage Budget Manage Budget Bottom Line vs Investment Balance Profit&Loss Cost Control Budget Management Strategic Investment Investment Planning & Portfolio Performance Mgmt Management Management
  • 10. F&A Tactical Services F&A Tactical Services Budgeting & Treasury Administration Financial Accounting Financial Controlling Managing Services Control Services Reporting Service
  • 11. Financial Control Creditor Manufacturing Financial Suppliers Flow Operations Controlling Debtor Customers Financial Financial Control Service Operations Registration Control Registration Handle Execute Handle Fixed Handle Money Handle Sales Purchase Payment Assets Receipt Invoices Invoice Handle Register Register Handle Handle Accounts Capacity / Goods & Money Flow Accounts Payable Resources Activities Receivable
  • 12. Handle Purchase Invoice Handle Purchase Invoice Supplier Invoice Bank Payment Received Items Tradenote Warehousing Supplier Registering Maintaining Paying Paying by Adjusting Services Purchase Open Entries Standing Supplier Tradenote Invoices Orders (ACP) Check Open Entries ACP Suppliers Unpaid Flow invoices for Anticipated Payments Flow payment
  • 13. Financial Control Creditor Manufacturing Financial Suppliers Flow Operations Controlling Debtor Customers Financial Financial Control Service Operations Registration Control Registration Handle Execute Handle Fixed Handle Money Handle Sales Purchase Payment Assets Receipt Invoices Invoice Handle Register Register Handle Handle Accounts Capacity / Goods & Money Flow Accounts Payable Resources Activities Receivable
  • 14. Execute Payment Payment Execute Payment Banks Money Flow Control Bank Statement Advance Payment Assignment Unassigned registration Payment Flow assignment Anticipated Payments Money Flow Flow
  • 15. Financial Control Creditor Manufacturing Financial Suppliers Flow Operations Controlling Debtor Customers Financial Financial Control Service Operations Registration Control Registration Handle Execute Handle Fixed Handle Money Handle Sales Purchase Payment Assets Receipt Invoices Invoice Handle Register Register Handle Handle Accounts Capacity / Goods & Money Flow Accounts Payable Resources Activities Receivable
  • 16. Handle Fixed Assets Management Investment Handle Fixed Information Assets Register Capacity / Resources Enter Purchase Register Revaluate Depreciate Reduce Fixed Dispose Fixed Invoice Journal Investment Fixed Asset Fixed Asset Asset Value Asset Data Customers Suppliers Capacity / Resources Flow
  • 17. Financial Control Creditor Manufacturing Financial Suppliers Flow Operations Controlling Debtor Customers Financial Financial Control Service Operations Registration Control Registration Handle Execute Handle Fixed Handle Money Handle Sales Purchase Payment Assets Receipt Invoices Invoice Handle Register Register Handle Handle Accounts Capacity / Goods & Money Flow Accounts Payable Resources Activities Receivable
  • 18. Handle Money Receipt Money Receipt Make Payment Customers Sales Handle Money Receipt Back Office Services Bank Banks Services Tradenote Sales Invoice Proforma Advance Bank Receipts by Receipts by Invoices Receipt Statement Check Tradenotes Assignment Check Unassigned Receipts Flow Open Entries ACR Money Flow Assigned Unpaid Flow Receipts Flow
  • 19. Financial Control Creditor Manufacturing Financial Suppliers Flow Operations Controlling Debtor Customers Financial Financial Control Service Operations Registration Control Registration Handle Execute Handle Fixed Handle Money Handle Sales Purchase Payment Assets Receipt Invoices Invoice Handle Register Register Handle Handle Accounts Capacity / Goods & Money Flow Accounts Payable Resources Activities Receivable
  • 20. Handle Sales Invoices Handle Sales Supplier Invoice Invoices Direct Debit Order Sales Invoice Tradenote Processing Direct Credit Controlling Manual Sales Debits Invoicing Sales Back Office Services Credit Note Payment Reminder Customer Invoice Service & Maintenance Admin Anticipated Unpaid Flow Payments Flow Customers Open Entries ACR
  • 21. Financial Control Creditor Manufacturing Financial Suppliers Flow Operations Controlling Debtor Customers Financial Financial Control Service Operations Registration Control Registration Handle Execute Handle Fixed Handle Money Handle Sales Purchase Payment Assets Receipt Invoices Invoice Handle Register Register Handle Handle Accounts Capacity / Goods & Money Flow Accounts Payable Resources Activities Receivable
  • 22. Register Goods & Activities Register Goods & Activities Purchasing Warehouse Delivery Raw Material Finished Product Manufacturing Flow
  • 23. Manufacturing Flow Raw Material Receive Raw Material Material - cold Transfer Raw Material Material to - hot Shop Floor Transfer Raw Material - Material to WIP Work Center Buffer Make Components Components Make Sub- assemblies Sub-assemblies Make Final Product - Assemblies Mfg
  • 24. Financial Control Creditor Manufacturing Financial Suppliers Flow Operations Controlling Debtor Customers Financial Financial Control Service Operations Registration Control Registration Handle Execute Handle Fixed Handle Money Handle Sales Purchase Payment Assets Receipt Invoices Invoice Handle Register Register Handle Handle Accounts Capacity / Goods & Money Flow Accounts Payable Resources Activities Receivable
  • 25. Financial Operations Financial Operations Controlling Periodic Processing Control Intergroup Currency Generate Financial Audit to Close Period / Updated Data Transactions to Revaluation / Periodic Entries be Executed Year Archiving be Posted Simulation
  • 26. Financial Control Creditor Manufacturing Financial Suppliers Flow Operations Controlling Debtor Customers Financial Financial Control Service Operations Registration Control Registration Handle Execute Handle Fixed Handle Money Handle Sales Purchase Payment Assets Receipt Invoices Invoice Handle Register Register Handle Handle Accounts Capacity / Goods & Money Flow Accounts Payable Resources Activities Receivable
  • 27. Financial Operations Control Financial Cost Centers Financial Operations Control Operations General Ledger Cost Center Service Expenses Cost Control Cost Center Structure Employee Data Expenditure Human Resource Services Budget & Control Cost Center Salary Payment Cost Center Budgeting Data Reporting Budget Reporting Capital Driving Agents Apply Laws and Expenditure Regulations Authorization Budget Assets Management Laws and Regulations
  • 28. F&A Tactical Services F&A Tactical Services Budgeting & Treasury Administration Financial Accounting Financial Controlling Managing Services Control Services Reporting Service
  • 29. Accounting & General Ledger Accounting Services Cost Controlling Accounting Transaction Manage Accountancy General Ledger Customers Service Manage Transactions Dealers Accounting Manage Manage Dealers Manage Suppliers Originators Customers Accountancy Suppliers Accountancy Accountancy Deliverers
  • 30. Finance & Administration F&A F&A Strategic F&A Tactical Revenue Enterprise Services Services Collecting Risk Managing
  • 31. Revenue Collecting Revenue Collecting User Fee Enterprise Debt Collecting Asset Selling Collecting
  • 32. Debt Collecting Send Invoice Billing Billing Data Invoice Service Accounting Billing Paying F&A Services Debt Collecting
  • 33. Finance & Administration F&A F&A Strategic F&A Tactical Revenue Enterprise Services Services Collecting Risk Managing Audits Credit Insurances Managing Managing Managing
  • 34. Finance & Administration F&A PRM F&A Strategic F&A Tactical Revenue Enterprise Risk Services Services Collecting Managing
  • 35. Financial Measurements Financial Financial Costs Financial Management Training & Support Costs Payments Collections and Budget and User Costs Receivables Finance Savings & Cost Overall Costs Asset and Accounting Financial Avoidance Liability Planning Management Operations & Licensing Costs Reporting and Maintenance Information Costs Other Costs Return on Economic Sales Growth % Equity Value Added