Materials Management 목차 z MM Overview z

Materials Management

목차 z MM Overview z BASIC Master z Purchasing z Inventory Management z Batch Management z Invoice Verification z Valuation

MM Overview Purchasing(Int/Ext) Material Planning (PP, MM) Vendor Invoice Verification Purchase Master Purchase Requisition RFQ/Quotation Outline Agreements Purchase Orders Service. . . Invoices 처리 Taxes/Cash Discount Delivery Cost Invoice Blocked/Release ERS Valuation Inventory Management Standard Prices MAP Devaluation(Lowest) LIFO/FIFO Good Receipt(입고) Good Issue(출고) Stock Transfer(이송) Reservation(예약) PP, SD, QM, WM L. I. S FI/CO

Basic Master - Vendor Master 주요 개념 Account Group : Vendor/One-time vendor status, Field selection, Sub-range/plant data 허용여부 Vendor number 결정(int/ext, number range) Partner Roles : Sub-range/Plant 별 Partner function => OA(ordering address), IP(Inv presented by) VD(vendor), FA(forwarding agent)

Basic Master - Material Master(1) View Level 내용 및 설명 General Data Client 모든 client 에 속하는 data : Material number, Description, Unit of measure, classification 등 Accounting Data Plant Purchasing Data Plant Storage location Data Plant/Sto. Loc Accounting Control 을 위한 data. : valuation class, price control , total stock, total value, period data 등 구매에 필요한 자료: Gereral( 단위, Purchasing group, material group, MM/PP status, variable order unit 등)purchasing value key(reminder 등) under/over tolerance, 각종 conrol(QI, soure list, Quota arr. Usage, Auto. PO 등), GR processing time, …… Storage period, stock field 등 MRP 1 Plant MRP 2 Forecasting Plant/Sto. Loc Plant 기타 다른 모듈 General, MRP procedure, Lot-size data, Procurement, Scheduling, Net requirements calculation 등 Forecast requirement, Planning, Availability check, , Sto. Loc MRP 등 General, Number of periods required, Control data 등 WM, SD, QM, PP(Work scheduling)등

Basic Master - Material Master(2) 주요 개념 Industry Sector : 자재가 가지는 산업상의 특성 분류단위(화학, 의학, Plant engin. 등) 기능- 어떤 screen, 어떤순서로 나타날지 결정 Material Type : Material의 형태(? )분류 단위(raw material, 반제품, service, …. ) 기능-view결정, int/ext procurement, 수량/값updated, general ledger accounts update View/Maintenance : central/decentralized maintence, 필요부서에서 View create 기타 : Unit of Measurement, Accounting, Field Selection

Purchasing Part z. Purchasing z주요 Interface

Purchasing z외부로부터 물품을 구매하는 프로세스 z. Purchase Requisition z. RFQ & Quotation z. Purchase Order z. Outline Agreement z. Vendor Evaluation

Purchasing-Overview OUTLINE AGREEMENT MRP PR VENDOR MASTER MANUAL RFQ INFO RECORD PO MATERIAL MASTER QUOTATION GR SERVICE ENTRY INVENTORY MANAGEMENT IR GI PAYMENT

Purchasing - 절차 z. Requirement determination z. Source determination z. Vendor selection z. Order Processing z. Order follow-up z. Good receipt & Inventory management z. Invoice Verification

Purchasing - Master Data z. Purchase Info record z. Source List z. Conditions z. Quota Arrangement z. Extended Conditions z. Outline Agreement z. Etc. . .

Purchasing - Requisition Quantity Delivery date (Source) Quota arrangement Source List Outl. Agreement Info Record Purchase Order Vendor Message Parameter Quantity Delivery date Price Info Record Outl. Agreement Quotation (Extended condition)

Purchasing - RFQ Processing VENDOR 1 REQUISITION RFQ VENDOR 2 VENDOR 3 비교 비교 QUOTATION CONDITION PRICE TERMS OF PAYMENT SERVICE

Purchasing - RFQ & Quotation z 특정 자재/서비스를 공급할 업체에게 그 업체가 제시할 수 있는 가격조건 등의 정보를 요구 z RFQ에 대한 업체의 응답으로써 가격, 조건 정보 포괄 z ONE-TIME VENDOR에게도 발송 가능 z 절차 RFQ발송 Quotation 접수 선택 RFQ에 정보입력 PO발행 가격비교 최적업체선정

Purchasing - Purchase Order z Header정보 u Purchase Order전체에 대한 정보 관리 u currency, vendor, terms of payment, statistics, etc. z Items정보 u 특정 material이나 service에 대한 정보를 관리 u quantity, price, delivery time, description, item category, etc.

Purchasing - Account Assignment Stock material with material master record Account assignment Consumable material without material master record with account with material master record Enter account category Automatic account assignment Manual account assignment Stock account Consumption account

Purchasing - Outline Agreement z 특정 material이나 service를 특정 vendor와의 계약에 의 해서 장기간 공급을 받음(period나 total quantity, total value를 기반으로 계약) z Contract와 Scheduling agreement로 나뉜다. Contract/Scheduling agreement Valid period Material Total quantity/total value Condition Contract release order/Schedule line Quantity Delivery date

Purchasing - Release of P/R, P/O z Material, quantity, delivery date등을 체크하고 정확한 계 정이 지정되어 있는지, 공급업체는 정확히 지정되었는 지 등을 확인하려는 목적 z with classification 방법과 without classification방법이 있 다. z requisition, RFQ, P/O, Contract, Scheduling agreement, Service Entry sheet등에 적용가능

Purchasing - External service z Building service, repair, vehicle service, etc. z 일반 Purchase Order를 이용하는 방식과의 차이 u 별도의 service master보유 u 4개의 outline level을 가짐 u service line을 가짐 u 미리 계획되지 않은 service 비용에 적응 할 수 있는 value limit 을 미리 설정

Purchasing - Volume Rebate z 정해진 기간동안 일정금액, 일정수량 이상을 구매할 경 우 rebate를 되돌려 받을 때 사용 z GR/IR을 한 후 일정기간 동안의 volume에 따라 rebate 율(%) 결정 z Discount와의 차이점 y discount는 세금계산서 상에 금액을 D/C Rebate는 세금 계산서 처리 후 Rebate금액을 다시 정산하는 것

Purchasing - Vendor Evaluation z Vendor에 대하여 Price, Quality, Delivery, Service(Behavior)등을 점수로 환산하여 평가 IMG setting z 절차 y Define weighting keys y Define criteria y Define purchasing organization data for vendor evaluation y evaluation 정보 입력(manual, automatic) : info record에 기록 * Sub-criteria • Price : Price level, Price history, • Quality : GR inspection, Rejection/complaints, Audit, • Delivery : On-time delivery perf. , Quantity reliability, Shipping instructions • Service : Confirmations

Purchasing - 주요 인터페이스

Inventory Management Part z. Overview z주요 Interface z주요 개념

Inventory Management Overview Vendor In-house Production Initial Stock Transfer Good Receipt Transfer Posting Legacy Sys Stock Good Issue Physical Inventory GR/IR Slip L I S Material Doc. Accounting Doc. PP, SD, QM, PM, FI/CO, AM, PS Consumpiton : Cost center, Production Order, Project, Sale Order, Asset Scrapping, Withdrawal via BOM / Reservation lists

Inventory Management - 인터 페이스

Inventory Management - 주요개념 Movement Type 의미 : 모든 Material의 흐름 표현 유형 : Good Receipt, Good Issue, Stock Transfer, Transfer Posting 결정 : 수량update, updating of stock and consumption accounts, Field display 예 : 1 xx(receipt), 2 xx(issue), 5 xx(receipt no reference) Stock Type 구 분 General Special Transaction (dynamically) Stock Type unrestricted-use, quality inspection, blocked, restricted(Batch) Vendor Consignment, Returnable Transport Packaging(pallet. . ) Sales order stock, project stock Provided to vendor(subcontractor), RTP, consignment stock at Customer, Negative stock Block stock return( 고객반품), GR blocked stock, stock in transfer, stock in transit, stock scheduled for delivery, Reserved stock, Open order qty. , open P. O qty. , 등 비고 Receipt Externally - owned own

I. M Process - Good Receipt Stock Unrestricted-use Stock in Quality inspection Blocked stock Purchase Order Delivery note Order Good Receipt Other Consumption Cost center Project Other Conditional 기 능 GR blocked stock - Other Receipt : 초기재고, By-products, Delivery free of charge, w/o reference - 하나의 order item을 몇 개로 분리하여 GR 가능 - GR slip(setting한 개수 만큼 가능) - Reversals / Return Deliveries - “Delivery Completed” indicator - Under/Over delivery - Shelf Life Expiration Date Check - Latest Acceptable GR Date Release to Warehouse Return to Vendor

I. M Process - Quality Inspection Unrestricted-use Stock Vendor Quality Inspection Sampling Stock in quality inspection (QM) Blocked Stock - Material master setting - Purchase order setting - Goods receipt시 setting GR Blocked Stock

I. M Process - Reservations 정의 : 미래에 필요한 출고에 대한 예약 by MRP(stock transfer) by Manual(필요부서cost center, order, asset…) Reservation 관리 : stock overvuew current stock/req. lists at Plant level STOCK Reserved stock 기 능 - Dynamic Availability check : 예약잡을 당시 이후의 상황 고려, message display - Movement Allowed check : 예약 효력 상실(check하지 않을때) - Final issue check : 예약된 수량만큼 출고 되었을때 - Managing Reservations : Reservations Management program (끝난것 삭제, 기간이 지난것deletion mark등 수행)

I. M Process - Goods Issue From Warehouse From Consignment Goods Issue Consumption Cost center Asset Sales Order Project Issue Sampling Scrapping 결 과 - Material Doc. 생성 - Accounting Doc. 생성 - GR/IR Slip - Stock update - G/L Account update - Consumption update : MRP에의해 Planned된 자재일 경우 Consumption statistics update - Revervation/Order update - WM(Transfer requirement 생성) - QM(Inspection Lot 생성)

I. M Process - Transfers Stock Transfer Plant to Plant Stock Transfer By Two-step By Order Physical Movement one-step, two-step Transport Order Sto. Loc to Sto. Loc Material to Material Unrestricted-use NO Physical Movement Change in stock type Quality Inspection to Unrestricted-use Receiving Plant Consignment to Unrestricted-use Issue Plant In stock transfer Unrestricted-use Stock transport Odrert Unrestricted-use With SD Transfer Posting In stock transit Stock transport Order Goods Receipt In stock transit Shipping Point Vendor-Transport Picking Delivery note

I. M Process - for Production order Goods Issue For reservation For Order Unplanned Stock Backflush Production Confirmation Goods Receipt Warehouse Unrestricted-use Quality inspection Blocked stock By-Products GR Unplanned by-products : Other GR Planned by-products : Other GR components GI + by-products GR Consumption Cost center Order Project …. .

I. M Process - Special Forms of IM - Split Valuation : 자체생산/구매, 생산지, 등급등에 따라 달리 관리하고자 할 경우. Stock Type의 개념은 아님. - Non-valuated Materials : 자산관리는 하지않고 수량관리만 할 경우 (Material Type으로구분) - Negative Stocks : Sto. Loc별로 꼭 필요한 경우만 사용. Material의 price control이 Standard일 경우만 가능. - RTP(returnable transport packaging) : pallet, container등 관리

I. M Process - Vendor Consignment 정의 : Vendor와 계약을 맺고 특정한 Vendor stock에 저장하여 관리하고 사용된 수량만큼 정산하는 process ==> 위탁재고 Vendor Consignment Stock Vendor Consignment Purchase Order GR Blocked Stock quality inspection Material Master Unrestricted-use Own Stock GI Production Settlement 주기별 처리 Invoice Vendor

I. M Process - Subcontracting(SC) 정의 : 자재를 Vendor에게 공급하여 Vendor가 완성품(제품)혹은 반제품(재공품)을 만들어 납품하고 Vendor에게 인건비를 지불하는 proess ==> 무상사급 Invoice SC Reservation (by MRP) Vendor Settlement Goods Receipt Purchase Order SC Info Rec. parts Provision vendor Stock transfer Warehouse Unrestricted-use GR시 Components Issue, Accounting Doc. 생성 유상사급은 지원하지 않음.

I. M Process - Physical Inventory 정의 : 자재의 장부상의 재고와 실재고와의 차이를 처리하는 재고실사 process Create Physical inventory document Set blocking indicator Batch input Print physical inventory doc. Batch input 대상 : Unrestricted-use, Quality inspection, Blocked stock 방법 : - Manual - Cycle counting - Sampling Arrange for recount Change count Physical inventory count List of Difference Post difference

Batch Management Part z. What is Batch? z. Batch Management z주요 개념

What is Batch? z“A batch is a quantity of any drug produced during a given cycle of manufacture. The essence of a manufacturing batch is therefore its homogeneity. ” FDA (GMP) z미국 FDA가 관련 제조 업체(식품, 의약품 …)를 대상으로 한 Regulation에 등장 -> 미 국 중심으로 개발 : 유럽에서는 Optional z같은 자재코드 but Unique한 Batch No.

Batch Management Batch Class Specification Characteristics Classification System

Batch 주요 개념 z. Batch Determination y고객 주문 y생산의 필요 y. . . z. Batch Where-Used List z. Batch Availability - w/o Replenish Lead Time

Batch Summary z미국 FDA에서 시작 z. Unique한 속성을 가지는 최소 단위 z각 Batch가 어떻게 사용되는 지 추적 가능 z. Classification 이용 분류, 조회, ….

Materials Planning Part z. Materials Planning Process z주요 Interface z주요 개념

Materials Planning Process z어떤 자재를, 언제, 얼마 만큼? z. Plant(Storage Location) 단위로 계획 z. MM에서는 Consumption Based Planning z. MM에서는 외부구매, C급 자재 소모품, 주 문과 상관없이 대량 구매하는 제품

Materials Planning Process - 흐름 Materials planning Dependent Requirement Reservation Production order Dependent Requirement Planned Order Convert SD Demand Manage. 인간과 시스템의 만남 Purchase Requisition Purch. orders Schedule lines

Materials Planning Process - CBP MRP Procedure MM module CBP Reorder Point Manual RP MRP Forecast-based Automatic RP Time-phased

주요 인터페이스

Materials Planning 주요 개념 - 1 z. Net Requirement Calculation(netting) y. Stock 계산(Stock in transfer, transit) y. Available Check-Checking Rule z. Lot Size Calculation y. Static y. Periodic y. Optimum

Materials Planning 주요 개념 - 2 z. Planning File ynetch ynetpl yneupl z. MRP list/Stock Requirement list - 날짜별 y. Planned order, PO, Schedule line, Reqs. y. Available stock z. Firming & Rescheduling (인간 vs. 시스템)

Materials Planning 주요 개념 - 3 z. Forecasting - Material Master yconstant yseasonal ytrend yseasonal trend z. MRP Type z. MRP Group

Materials Planning Summary z. MM에서의 MRP procedure는 CBP z시기 수량 결정이 덜 정확해도 되는 자재 z 3가지 방식 y. Reorder point y. Forecast based y. Time phased z. PP 와 관리 대상 선정/소요량 추정 Interface

Invoice Verification Part z. Invoice Receipt Process z주요 Interface z주요 개념

Invoice Receipt Process z. Invoice가 정확/적절한지 판단 z. Payment에 필요한 정보 전달

Invoice Receipt Process FI module Purchasing Inventory Management PR PO GR Trans. GI IR Payment

Invoice Receipt Process Vendor Invoice PO Invoice Verification GR W Ref. W/O Ref. Clearings Stock Cost Center Price Diff. Asset Open Vendor Items Payment Block/Release Payment

주요 인터페이스

Invoice Receipt 주요 개념 - 1 z. Payment Block y. Quantity Variance y. Price Variance y. Date Variance y. Order Price Unit Variance y. Quality y. Manual y. Stochastic

Invoice Receipt 주요 개념 - 2 z. GR based IV y. GR없이 IV없다. y. GR기준 IV z. Preliminary Posting z. Tax - 별도의 Tax Account z. Cash Discount - 발생가능성 y. Gross - 영업 외 비용 y. Net - Clearing - Payment

Invoice Receipt 주요 개념 - 3 z. Delivery Cost y. Planned - clearing y. Unplanned - stock or price difference z. Subsequent Postings(not Quantity but Value) z. Credit memo z. GR/IR Maintenance z. ERS(Evaluated Receipt Settlement) y. Automatic Invoice Creation

Invoice Receipt Summary z. Purchasing Process 마무리 z. Invoice 검증 - 지불 여부 결정

Valuation Part z. Valuation Process z주요 Interface z주요 개념

Valuation Process z모든 재고 자산의 가치를 Real Time으로 알 고 싶다. (기본적으로는 공장단위) z이동평균원가와 표준원가 y Material Ledger - Periodic unit cost z기말 결산 때 최저시가, 실현가치, FIFO, LIFO에 의한 보정 방법 제공 z주로 Goods Movement, IR, 기말 결산 시 Valuation

Valuation Process - Valuation Account Determination FI module Valuation PR PO GR Trans. GI 기말 결산 가격 변경 비정규 수정 IR Payment

Valuation Process - Price control Valuation Area Price Control “S” Standard Price “V” Moving Average 가격차이-> 가격차이 계정 콘트롤링에 편리 내부 생산 제품 가격차이->Stock 콘트롤링에 불편 외부 구매품

Valuation Process - GR/IR Clearing 목적 GR과 IR사이의 Gap 동안에도 자산가치를 평가하고 싶다. GR GR/IR Clearing Freight Clearing. . . PO(추정) or Invoice Stock + GR/IR Clearing- IR 확정값 GR/IR Clearing+ AP -

Valuation Process - Year end 목적 표준 가격과 이동 평균 가격 <- 결산시점에서 이를 보정. 최저 시가 전기 가격 최소값 최저가 % Movement Rate = (GR and/or GI)/(평균재고) Range of Coverage = (평균재고)/(평균 소비) LIFO/FIFO BS 가격 매 회계연도별 Layer

Valuation Process - Account Deter. 목적 회계 포스팅할 계정의 지정 자동 지정(Stock Account) 수동 지정 RULE Material Valuation Class Plant (Valuation Area) Valuation Grouping Code Movement/ 거래의 유형 Value String Tran. Event Key Accnt Modif. Key GL Account

주요 인터페이스

Valuation 주요 개념 z. Split Valuation - 같은 자재코드에 다른 가격 y. Valuation category y. Valuation type z. Material Ledger y. Periodic Unit Cost y. Multi currency valuation - historical exc. rate z. Stock Coverage

Valuation Summary z재고 자산의 적절한 평가 -> FI/CO z. Standard & Moving Average z. Valuation y. Goods Movement(GR, GI, Transfer Posting) y. IR y. Year End Valuation