Because the analysis axes and verification items required for management accounting differ by company, this option provides output in a "reference format" that you can flexibly process according to your objectives.
1. What Is Reference Format?
The reference format is a plain, list-style output format that excludes aggregation rows and complex formatting.
- Compatibility for Data Processing: The layout allows you to perform aggregation and analysis using Excel features such as Pivot Tables and various functions (e.g., VLOOKUP).
- Multi-faceted Analysis: You can create reports based on the necessary perspective, such as segment-based comparisons or budget-vs-actual variance analysis.
2. List of Reports
You can generate the following reports for each consolidation unit and logic process.
| Consolidation Unit | Processing Logic | Report Name |
|---|---|---|
| Corporate | Translation | <MO0010> Non-Consolidated Financial Statements Translation Report (Consolidated Budget) |
| <MO0030> Inventory Count Translation Report (Consolidated Budget) | ||
| <MO0040> Intercompany Transaction Translation Report (Consolidated Budget) | ||
| <MO0050> Non-Consolidated Financial Statements after Translation (Consolidated Budget) | ||
| Unrealized Profit/Loss Elimination | <MO0080> Unrealized Inventory Profit (Loss) Calculation Report (Consolidated Budget) | |
| <MO0110> Non-Consolidated Financial Statements after Elimination of Unrealized Inventory Profit (Loss) (Consolidated Budget) | ||
| Income Proration | <MO0140> Non-Controlling Interest Income Calculation Report (Consolidated Budget) | |
| <MO0170> Non-Consolidated Financial Statements after Income Proration (Consolidated Budget) | ||
| Intercompany Transaction Elimination | <MO0200> Intercompany Transaction Elimination Report (Gross Method) (Consolidated Budget) | |
| <MO0230> Intercompany Transaction Elimination Report (Net Method) (Consolidated Budget) | ||
| <MO0260> Non-Consolidated Financial Statements after Intercompany Transaction Elimination (Consolidated Budget) | ||
| Allocation | <MO0290> Non-Consolidated Financial Statements after Allocation (Consolidated Budget) | |
| <MO0320> Allocation Report (Consolidated Budget) | ||
| <MO0350> Non-Consolidated Financial Statements after Allocation (Consolidated Budget) | ||
| Aggregation | <MO0380> Consolidated Financial Statements (Consolidated Budget) | |
| <MO0410> Consolidated Financial Statements Comparison Report (Consolidated Budget) | ||
| <MO0470> Consolidated Financial Statements after Adjustment (Consolidated Budget) | ||
| By Segment | Translation | <MO0020> Non-Consolidated Financial Statements Translation Report by Segment (Consolidated Budget) |
| <MO0030> Inventory Count Translation Report (Consolidated Budget) | ||
| <MO0040> Intercompany Transaction Translation Report (Consolidated Budget) | ||
| <MO0070> Non-Consolidated Financial Statements after Translation by Segment (Consolidated Budget) | ||
| <MO0450> Non-Consolidated Financial Statements Analysis Report by Segment (Before Translation) (Consolidated Budget) | ||
| <MO0460> Non-Consolidated Financial Statements Analysis Report by Segment (After Translation) (Consolidated Budget) | ||
| Unrealized Profit/Loss Elimination | <MO0100> Unrealized Inventory Profit (Loss) Calculation Report by Segment (Consolidated Budget) | |
| <MO0130> Non-Consolidated Financial Statements after Elimination of Unrealized Inventory Profit (Loss) by Segment (Consolidated Budget) | ||
| Income Proration | <MO0160> Non-Controlling Interest Income Calculation Report by Segment (Consolidated Budget) | |
| <MO0190> Non-Consolidated Financial Statements after Income Proration by Segment (Consolidated Budget) | ||
| Intercompany Transaction Elimination | <MO0220> Intercompany Transaction Elimination Report (Gross Method) by Segment (Consolidated Budget) | |
| <MO0250> Intercompany Transaction Elimination Report (Net Method) by Segment (Consolidated Budget) | ||
| <MO0280> Non-Consolidated Financial Statements after Intercompany Transaction Elimination by Segment (Consolidated Budget) | ||
| Allocation | <MO0310> Variable Allocation Rate Calculation Report by Segment (Consolidated Budget) | |
| <MO0340> Allocation Calculation Report by Segment (Consolidated Budget) | ||
| <MO0370> Non-Consolidated Financial Statements after Allocation by Segment (Consolidated Budget) | ||
| Aggregation | <MO0400> Consolidated Financial Statements by Segment (Consolidated Budget) | |
| <MO0430> Consolidated Financial Statements Comparison Report by Segment (Consolidated Budget) | ||
| <MO0480> Consolidated Financial Statements after Adjustment by Segment (Consolidated Budget) | ||
| By Region | Translation | <MO0010> Non-Consolidated Financial Statements Translation Report (Consolidated Budget) |
| <MO0030> Inventory Count Translation Report (Consolidated Budget) | ||
| <MO0040> Intercompany Transaction Translation Report (Consolidated Budget) | ||
| <MO0060> Non-Consolidated Financial Statements after Translation by Region (Consolidated Budget) | ||
| Unrealized Profit/Loss Elimination | <MO0090> Unrealized Inventory Profit (Loss) Calculation Report by Region (Consolidated Budget) | |
| <MO0120> Non-Consolidated Financial Statements after Elimination of Unrealized Inventory Profit (Loss) by Region (Consolidated Budget) | ||
| Income Proration | <MO0150> Non-Controlling Interest Income Calculation Report by Region (Consolidated Budget) | |
| <MO0180> Non-Consolidated Financial Statements after Income Proration by Region (Consolidated Budget) | ||
| Intercompany Transaction Elimination | <MO0210> Intercompany Transaction Elimination Report (Gross Method) by Region (Consolidated Budget) | |
| <MO0240> Intercompany Transaction Elimination Report (Net Method) by Region (Consolidated Budget) | ||
| <MO0270> Non-Consolidated Financial Statements after Intercompany Transaction Elimination by Region (Consolidated Budget) | ||
| Allocation | <MO0300> Variable Allocation Rate Calculation Report by Region (Consolidated Budget) | |
| <MO0330> Allocation Calculation Report by Region (Consolidated Budget) | ||
| <MO0360> Non-Consolidated Financial Statements after Allocation by Region (Consolidated Budget) | ||
| Aggregation | <MO0390> Consolidated Financial Statements by Region (Consolidated Budget) | |
| <MO0420> Consolidated Financial Statements Comparison Report by Region (Consolidated Budget) | ||
| <MO0490> Consolidated Financial Statements after Adjustment by Region (Consolidated Budget) |