{"id":11140,"date":"2019-04-04T14:00:00","date_gmt":"2019-04-04T14:00:00","guid":{"rendered":"https:\/\/zapliance.com\/?p=11140"},"modified":"2022-08-26T13:31:54","modified_gmt":"2022-08-26T13:31:54","slug":"how-digitized-is-your-accounting-system-in-sap-three-hands-on-analyses-for-real-practitioners","status":"publish","type":"post","link":"https:\/\/zapliance.com\/en\/blog\/how-digitized-is-your-accounting-system-in-sap-three-hands-on-analyses-for-real-practitioners\/","title":{"rendered":"How digitized is your accounting system in SAP? Three hands-on analyses for real practitioners"},"content":{"rendered":"\n<p>The digitization of accounting is certainly one of the hot topics in the accounting departments of companies of late. In this blog post, we want to look more closely at the topic of how to measure the degree of digitization in accounting in the first place. I will show you how to perform three SQL evaluations in SAP as possible points of entry to get you started.<\/p>\n\n\n\n<p>Accounting is a highly standardized domain. This is something which comes naturally with the principle of double-entry accounting, which has now quite clearly established itself worldwide (though it is already very old). Accounting processes are also highly standardized, because every company needs proven processes for operations like incoming and outgoing invoice processing. So it is obvious that the general assessment is that accounting processes are or will be strongly affected by digitization. A quick glance at&nbsp;<a href=\"https:\/\/www.oxfordmartin.ox.ac.uk\/downloads\/academic\/The_Future_of_Employment.pdf\">an often cited<\/a>&nbsp;study shows that the probability that machines will take over accounting is 94% (see p. 69, Accountants and Auditors down in 589<sup>th<\/sup>&nbsp;place, 1<sup>st<\/sup>&nbsp;place being the least computerizable occupation).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How can digitization be measured in SAP accounting?<\/h2>\n\n\n\n<p>One can think of various pointers as to how to operationally implement the measurement of digitization in SAP Accounting. Of course, it must be possible to look for these pointers when performing an evaluation of the data. We want to make use of three pointers as a measure of digitization:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>Non-dialog users (or system users) post receipts. This suggests that automatic processes are at work and that the receipts were not manually posted by employees. The first premise is therefore:&nbsp;<strong>the more postings are being made by system users, the higher the degree of digitization.<\/strong><\/li><li>Accounting documents are \u201cposted together\u201d by other SAP modules (integration postings such as a goods receipt in SAP MM). The following applies:&nbsp;<strong>The more integration postings are being made, the higher the degree of digitization.<\/strong><\/li><li>Accounting documents are posted to the SAP system&nbsp;<em>en masse<\/em>. This can be done with batch input sessions. The following applies:&nbsp;<strong>The more postings are being made by batch input sessions, the higher the degree of digitization.<\/strong><\/li><\/ol>\n\n\n\n<p>So now let\u2019s take a closer look at the details.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Postings by system users<\/h2>\n\n\n\n<p>Let\u2019s start with the system users. There are different types of users in SAP. The user type is in the user master data (table USR02, Field USTYP). The following user types exist:<\/p>\n\n\n\n<p><strong>A<\/strong>&nbsp;= Dialog<\/p>\n\n\n\n<p><strong>B<\/strong>&nbsp;= System User (Internal RFC and Background Processing)<\/p>\n\n\n\n<p><strong>C<\/strong>&nbsp;= Communication User (External RFC)<\/p>\n\n\n\n<p><strong>L<\/strong>&nbsp;= Reference User<\/p>\n\n\n\n<p><strong>S<\/strong>&nbsp;= Service User<\/p>\n\n\n\n<p>Dialog users are users who can log on to the SAP GUI. Postings by such users are therefore to be regarded as manual postings. With regard to an assessment of the digitization of your accounting system, you should therefore pay attention to postings made by system users. The following statement evaluates your entire posting data and examines which user types have posted. You can try this out in SAP yourself by using the \u201cDBACOCKPIT\u201d transaction and navigating to the \u201cSQL Editor\u201d via the \u201cDiagnostics\u201d tab:<\/p>\n\n\n\n<p><code>SELECT USTYP, BUKRS, GJAHR, COUNT(*)<br>FROM BKPF<br>LEFT JOIN USR02 ON (BKPF.MANDT = USR02.MANDT AND BKPF.USNAM = USR02.BNAME)<br>WHERE GJAHR=2018&nbsp;AND BUKRS='1000'<br>GROUP BY USTYP, BUKRS, GJAHR<br>ORDER BY COUNT(*) DESC;<\/code><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th>USTYP<\/th><th>BUKRS<\/th><th>GJAHR<\/th><th>COUNT<\/th><\/tr><tr><td>A<\/td><td>1000<\/td><td>2018<\/td><td>84<\/td><\/tr><tr><td>S<\/td><td>1000<\/td><td>2018<\/td><td>3<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>In this simple example, 84 documents have been posted by dialog users and only 3 by system users. This does not suggest any particularly comprehensive degree of digitization.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Integration postings<\/h2>\n\n\n\n<p>There are various business transactions in non-FI SAP modules that trigger a posting in Accounting. The automatic triggering of a posting in SAP FI by a non-SAP FI module is also referred to as integration posting. An integration posting can therefore also be used as a characteristic for digitization. The \u201cAWTYP\u201d field in the \u201cBKPF\u201d table indicates which SAP module or subsystem initiated the posting. We can easily evaluate this with this query:<\/p>\n\n\n\n<p><code>SELECT AWTYP, BUKRS, GJAHR, COUNT(*)<br>FROM BKPF<br>WHERE GJAHR=2018&nbsp;AND BUKRS='1000'<br>GROUP BY AWTYP, BUKRS, GJAHR<br>ORDER BY COUNT(*) DESC;<\/code><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th>AWTYP&nbsp;<\/th><th>BUKRS<\/th><th>GJAHR<\/th><th>COUNT<\/th><\/tr><tr><td>MKPF<\/td><td>1000<\/td><td>2018<\/td><td>46<\/td><\/tr><tr><td>BKPF<\/td><td>1000<\/td><td>2018<\/td><td>24<\/td><\/tr><tr><td>RMRP<\/td><td>1000<\/td><td>2018<\/td><td>17<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>The abbreviations in AWTYP mean:<\/p>\n\n\n\n<p><strong>BKPF<\/strong>&nbsp;= Accounting document<\/p>\n\n\n\n<p><strong>MKPF<\/strong>&nbsp;= Material document<\/p>\n\n\n\n<p><strong>RMRP<\/strong>&nbsp;= Invoice receipt<\/p>\n\n\n\n<p>Postings with AWTYP=BKPF can be considered as manual postings. Postings from MKPF (= material postings) and RMRP (= invoices from the MM module) are integration postings from non-SAP FI modules that are to be regarded as automatic.<\/p>\n\n\n\n<p>If you are wondering about the meanings of the reference transaction (AWTYP field), you can find an overview&nbsp;<a href=\"https:\/\/zapliance.com\/hubfs\/Download\/JET\/AWTYP-Bedeutungen.pdf\" rel=\"noreferrer noopener\" target=\"_blank\">here<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Batch input postings<\/h2>\n\n\n\n<p>As a last pointer as to the level of digitization of accounting in SAP, we suggested measuring the use of batch input folders. Whether a posting was made by a batch input session and if so, by which one, can be seen in the \u201cGRPID\u201d field of the \u201cBKPF\u201d table. So here\u2019s how it\u2019s done:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th>GRPID<\/th><th>BUKRS<\/th><th>GJAHR<\/th><th>COUNT<\/th><\/tr><tr><td>&nbsp;<\/td><td>1000<\/td><td>2018<\/td><td>87<\/td><\/tr><tr><td>HR<\/td><td>1000<\/td><td>2018<\/td><td>5<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>If there is nothing in GRPID, then no batch input session was used.<\/p>\n\n\n\n<p>Here only one batch input session seems to be used from the area of HR (Personnel). But the scope only covers 5 documents.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">And now\u2019s let\u2019s put at it all together<\/h2>\n\n\n\n<p>In the last few sections, we have looked at three pointers that speak in favor of or against the digitization of accounting. Ultimately, however, a conclusion only makes sense if all three points of reference are audited in an integrated manner. This is what we will seek to do with the following query:<\/p>\n\n\n\n<p><code>SELECT USTYP, GRPID, AWTYP, BUKRS, GJAHR, COUNT(*)<br>FROM BKPF<br>LEFT JOIN USR02 ON (BKPF.MANDT = USR02.MANDT AND BKPF.USNAM = USR02.BNAME)<br>WHERE GJAHR=2018&nbsp;AND BUKRS='1000'<br>GROUP BY GRPID, AWTYP, BUKRS, GJAHR, USTYP<br>ORDER BY COUNT(*) DESC;<\/code><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th>USTYP&nbsp;<\/th><th>GRPID<\/th><th>AWTYP<\/th><th>BUKRS<\/th><th>GJAHR<\/th><th>COUNT<\/th><\/tr><tr><td>A<\/td><td>&nbsp;<\/td><td>MKPF<\/td><td>1000<\/td><td>2018<\/td><td>46<\/td><\/tr><tr><td>A<\/td><td>&nbsp;<\/td><td>BKPF<\/td><td>1000<\/td><td>2018<\/td><td>16<\/td><\/tr><tr><td>A<\/td><td>&nbsp;<\/td><td>RMRP<\/td><td>1000<\/td><td>2018<\/td><td>17<\/td><\/tr><tr><td>A<\/td><td>HR<\/td><td>BKPF<\/td><td>1000<\/td><td>2018<\/td><td>5<\/td><\/tr><tr><td>S<\/td><td>&nbsp;<\/td><td>BKPF<\/td><td>1000<\/td><td>2018<\/td><td>3<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Performing such an integrated evaluation raises the question: Which lines should be considered to be \u201cdigital\u201d and which \u201cmanual\u201d? Line 2 is to be regarded as \u201cmanual\u201d (not \u201cdigital\u201d) because only dialog users posted (the USTYP column), no batch input session was used (the GRPID column) and the postings were posted directly to SAP FI and were not generated from another SAP module as integration postings (the AWTYP column).<\/p>\n\n\n\n<p>In summary, it can be said that IDES \u2013 the model company in SAP \u2013 has not yet arrived in the digital age based on an evaluation of its data for 2018. In addition to the large number of postings by dialog users (USTYP A), the lack of batch input folders speaks for itself: the field of digitization is still totally undiscovered territory for IDES.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The digitization of accounting is certainly one of the hot topics in the accounting departments of companies of late. In this blog post, we want to look more closely at the topic of how to measure the degree of digitization in accounting in the first place. I will show you how to perform three SQL [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10699,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[38,37,40],"tags":[],"class_list":["post-11140","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-en-audit","category-en-compliance","category-en-finance"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How digitized is your accounting system in SAP? 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