Value Reference Model - F&A

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The major F&A processes of a generic manufacturing industry are described using an enterprise architecture tool.

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Value Reference Model - F&A

  1. 1. Value Reference Model Finance & Administration
  2. 2. Executing - Auxiliary Services Value Reference ModelPlanning Governing Executing Business Human Product Supply Chain Auxiliary Services Resource Development Services Services Services
  3. 3. Auxiliary Services Auxiliary ServicesIT Services Organizational F&A Quality System Quality Customer Intelligence Service Assurance Relations Service Service Services
  4. 4. Finance & Administration F&A F&A Strategic F&A Tactical Revenue Enterprise Services Services Collecting Risk ManagingFinancial FinancialStrategy Planning Setting
  5. 5. Financial Planning Flow AnalyzeBreak-even Project Profit and Loss Project Cash Flow Project Balance Sheet Calculate Business Ratios
  6. 6. Finance & Administration F&AF&A Strategic F&A Tactical Revenue Enterprise Services Services Collecting Risk Managing
  7. 7. F&A Tactical Services F&A Tactical ServicesBudgeting & Treasury Administration Financial Accounting FinancialControlling Managing Services Control Services Reporting Service
  8. 8. Budgeting & Controlling Business Business Planning Information Financial Planning Budgeting & Controlling Manage Cost Calculate Cost Perform CostManage Generate Allocation Price AccountingBudget Cost Forecast Allocate Costs Perform Activity Based Costing
  9. 9. Manage Budget Manage BudgetBottom Line vs Investment Balance Profit&Loss Cost Control Budget Management Strategic Investment Investment Planning & Portfolio Performance Mgmt Management Management
  10. 10. F&A Tactical Services F&A Tactical ServicesBudgeting & Treasury Administration Financial Accounting FinancialControlling Managing Services Control Services Reporting Service
  11. 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 SalesPurchase Payment Assets Receipt Invoices Invoice Handle Register Register Handle Handle Accounts Capacity / Goods & Money Flow Accounts Payable Resources Activities Receivable
  12. 12. Handle Purchase Invoice Handle Purchase Invoice Supplier Invoice Bank Payment Received Items TradenoteWarehousing 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. 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 SalesPurchase Payment Assets Receipt Invoices Invoice Handle Register Register Handle Handle Accounts Capacity / Goods & Money Flow Accounts Payable Resources Activities Receivable
  14. 14. Execute PaymentPayment Execute Payment Banks Money Flow Control Bank Statement Advance Payment Assignment Unassigned registration Payment Flow assignment Anticipated Payments Money Flow Flow
  15. 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 SalesPurchase Payment Assets Receipt Invoices Invoice Handle Register Register Handle Handle Accounts Capacity / Goods & Money Flow Accounts Payable Resources Activities Receivable
  16. 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 CustomersSuppliers Capacity / Resources Flow
  17. 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 SalesPurchase Payment Assets Receipt Invoices Invoice Handle Register Register Handle Handle Accounts Capacity / Goods & Money Flow Accounts Payable Resources Activities Receivable
  18. 18. Handle Money Receipt Money Receipt Make Payment Customers Sales Handle Money Receipt Back OfficeServices Bank Banks Services TradenoteSales 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. 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 SalesPurchase Payment Assets Receipt Invoices Invoice Handle Register Register Handle Handle Accounts Capacity / Goods & Money Flow Accounts Payable Resources Activities Receivable
  20. 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. 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 SalesPurchase Payment Assets Receipt Invoices Invoice Handle Register Register Handle Handle Accounts Capacity / Goods & Money Flow Accounts Payable Resources Activities Receivable
  22. 22. Register Goods & Activities Register Goods & Activities Purchasing Warehouse Delivery Raw Material Finished Product Manufacturing Flow
  23. 23. Manufacturing FlowRaw 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. 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 SalesPurchase Payment Assets Receipt Invoices Invoice Handle Register Register Handle Handle Accounts Capacity / Goods & Money Flow Accounts Payable Resources Activities Receivable
  25. 25. Financial Operations Financial Operations Controlling Periodic Processing Control Intergroup Currency Generate Financial Audit to Close Period / Updated DataTransactions to Revaluation / Periodic Entries be Executed Year Archiving be Posted Simulation
  26. 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 SalesPurchase Payment Assets Receipt Invoices Invoice Handle Register Register Handle Handle Accounts Capacity / Goods & Money Flow Accounts Payable Resources Activities Receivable
  27. 27. Financial Operations Control Financial Cost Centers Financial Operations Control OperationsGeneral 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. 28. F&A Tactical Services F&A Tactical ServicesBudgeting & Treasury Administration Financial Accounting FinancialControlling Managing Services Control Services Reporting Service
  29. 29. Accounting & General Ledger Accounting Services Cost Controlling Accounting Transaction Manage Accountancy General LedgerCustomers Service Manage Transactions Dealers Accounting Manage Manage Dealers ManageSuppliers Originators Customers Accountancy Suppliers Accountancy AccountancyDeliverers
  30. 30. Finance & Administration F&AF&A Strategic F&A Tactical Revenue Enterprise Services Services Collecting Risk Managing
  31. 31. Revenue Collecting Revenue CollectingUser Fee Enterprise DebtCollecting Asset Selling Collecting
  32. 32. Debt Collecting Send Invoice Billing Billing Data Invoice ServiceAccounting Billing Paying F&A Services Debt Collecting
  33. 33. Finance & Administration F&AF&A Strategic F&A Tactical Revenue Enterprise Services Services Collecting Risk Managing Audits Credit Insurances Managing Managing Managing
  34. 34. Finance & Administration F&A PRMF&A Strategic F&A Tactical Revenue Enterprise Risk Services Services Collecting Managing
  35. 35. Financial Measurements Financial Financial Costs Financial Management Training & Support Costs Payments Collections and Budget and User Costs Receivables FinanceSavings & Cost Overall Costs Asset and Accounting Financial Avoidance Liability Planning ManagementOperations & Licensing Costs Reporting andMaintenance Information Costs Other Costs Return on Economic Sales Growth % Equity Value Added

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