Analysis of Oros Modeler Data Reporting Process to SAP HANA in

Activity based Costing for Indonesia Telecommunication Industry

Dennis Nigel Cunong

, Muhardi Saputra

and Warih Puspitasari

Information System, School of Industrial and System Engineering, Telkom University, Bandung 40257, Indonesia

Keywords:

Oros Modeler, SAP HANA, Activity Based Costing, SAP Activate, Enterprise Resource Planning

Abstract:

PT.XYZ is involved in providing a wide range of telecommunications services and telecommunications net-

works throughout Indonesia. Oros Modeler is an application that has been used by PT.XYZ for a long time.

There is no detailed product cost breakdown in Oros Modeler’s funding and reporting process, so the infor-

mation obtained from Oros Modeler is only the actual cost (total cost of production). As a result, the industry

regulation PER-02 / MBU / 2013 was created, which can be designed to support applications for business

process objectives, so PT.XYZ hopes to implement SAP HANA with the goal of reporting results that are

expected to contain only SAP components. Components are formed to model the ﬁnal product through cost-

based activity modeling. The method used is the SAP Activate method. SAP HANA can be identiﬁed by its

constituent components by reporting each product that constitutes a cost object, there by identifying each cost

object product offered by PT.XYZ in more detail and more accurately.

1 INTRODUCTION

Oros Modeler is an application that is used to model

Activity Based-Costing (ABC). Oros Modeler can

map the cost of each division and can distribute it

to each subdivision within it. Oros Modeler can

store all information in one model by classifying

each for costs, departments and each existing process

(ABC Technologies, 2001).

Based on the Regulation of the Minister of State-

Owned Enterprises Number: PER-02 / MBU / 2013,

explains that in managing Information Technology,

companies can design detailed applications that are

tailored to the direction of the organization in the next

3-5 years.

Enterprise Resource Planning (ERP) is one of the

lastest technology technologies that many organiza-

tions have undertaken (Sadrzadehraﬁei et al., 2013)

. ERP system is an enterprise package to integrates

all necessary business functions into a single system

with a shared database. This software package can be

customized to the speciﬁc needs of each organization

(Matende and Ogao, 2013). ERP management cov-

ers all the key areas of business, from accounting and

budgeting, human resource management, document

circulation to reporting (Ociepa-Kubicka, 2017). SAP

is a proven and widely used ERP application capable

of integrating multiple business modules, with each

module representing a speciﬁc business function (Jun-

narkar and Verma, 2017). Data analysis is the process

to check the data with the goal of answer a business

question to support decision making. Analysis can

reveal powerful can uncover why something is hap-

pening and what can do about it. Reporting uses data

to track the performance of business, while analysis

uses data to answer a strategic question for business.

Reporting and analysis rely on each other. Reporting

explain about what question to ask, and analysis at-

tempts to answer those questions. (Data Hero, 2019)

PT XYZ is the largest company in the ﬁeld of

telecommunications in Indonesia. previously PT

XYZ had used the Oros modeler in allocating ﬁnan-

cial data and control, but the Oros modeler application

was out of date because the Oros modeler was ofﬂine

and not real-time and the reporting results only dis-

played the actual cost of various products made (total

of the cost of the product made) so it is not known how

many constituent components are in making a prod-

uct so information is not detailed and speciﬁc. use

SAP HANA especially using the activity-based cost-

ing module (CO-OM-ABC) so that each Cost Object

Product produced can be known what compiler com-

ponents are needed to produce the desired Cost Object

so that the results of reporting become more detailed

and more accurate in identifying each Cost Object in

PT XYZ. This research aims to compare the results

246

Cunong, D., Saputra, M. and Puspitasari, W.

Analysis of Oros Modeler Data Reporting Process to SAP HANA in Activity based Costing for Indonesia Telecommunication Industry.

DOI: 10.5220/0009908602460252

In Proceedings of the International Conferences on Information System and Technology (CONRIST 2019), pages 246-252

ISBN: 978-989-758-453-4

of reporting on the Oros model and the SAP HANA

which applications are suitable for the application of

large amounts of data and help the process of identi-

fying product cost objects become more speciﬁc.

2 LITERATURE REVIEW

2.1 Oros Modeler

Oros Modeler facilitates the creation of activity in-

formation to help manage, store and determine all re-

source expenditures in process, product and service

activities. Oros Modeler stores all information in a

database called a model. Each model has activity in-

formation for each speciﬁc activity (ABC Technolo-

gies, 2001). Oros Modeler can use fast and ﬂexible

Activity BasedCosting (ABC) modeling. Information

in the modeis governed by a structure called mod-

ules. Modules organize each model’s information to

make it easy to understand. A model in Oros Modeler

is composed of three component modules consisting

(ABC Technologies, 2001) :

Figure 1: Component Oros Modeler. (ABC Technologies,

2001)

Figure 1 describes the ﬂow component module in-

formation about resource (expenses), activities, and

cost objects (products, services, or customers).

2.1.1 Resource Module

The Resource Module contains expenses (costs) for

the organization or department such as salaries, raw

materials, and depreciation. These costs can be

grouped into one center. Each center can contain

many centers and other accounts (ABC Technologies,

2001).

2.1.2 Activity Module

The Activity Module contains several activities. Each

activity has a center and account data with varying

cost elements. Costs can be provided for activities

from resource accounts or other account activities.

Thus, the total costs assigned to the account plus the

cost element (ABC Technologies, 2001).

2.1.3 Cost Object Module

The Cost Object module contains cost objects such as

products, services, channels and customers. The cost

object has a center and an account for each cost of the

resource, activity, cost object or a combination of the

three (ABC Technologies, 2001).

2.2 Enterprise Resource Planning

(ERP)

ERP is entreprise-wide information system that inte-

grates and controls the business processes in the en-

tire organization. ERP system is an enterprise infor-

mation system designed to integrate and optimize the

business processes an transaction in company. ERP

is industry-driven concept and systems, and is univer-

sal accept by business and organizational industry as

a solution practice to integrated enterprise informa-

tion system. ERP system have become vital strate-

gic tools in today competitive business environment

(Addo-Tenkorang and Helo, 2011).

2.2.1 Beneﬁts of ERP

The following are the beneﬁts of ERP in company

(Monk and Wagner, 2012) :

1. ERP system can minimize data duplication, so

that ERP can produce operating cost savings. ERP

systems can help company produce goods and ser-

vices faster so that more sales can be generated

each month.

2. ERP system can provide data and information that

is real-time, so companies can improve communi-

cation to customers, which can improve relation-

ships with customers and increase sales

3. ERP system which in its implementation can suc-

cessfully save company, supplier, and customers

from loss

2.3 SAP HANA

SAP HANA (High Performance Analytical Appli-

ance) is the next generation SAP business package

(SAP, 2019). SAP HANA is a new product that built

on a platform in today memory, designed with the

principle of experience using SAP Fiori (UX). SAP

HANA provide simpliﬁcations in data models, user

experience, decision making, business process, and

models to help business run simply (SAP, 2019). SAP

HANA is a data platform in memory that is used for

on-site software and cloud. SAP HANA is the best

suited for conducting real-time analysis with more

data compared to applications on the market today.

Analysis of Oros Modeler Data Reporting Process to SAP HANA in Activity based Costing for Indonesia Telecommunication Industry

247

2.3.1 History of SAP HANA

SAP began in 2011 when SAP introduced Hana as

the next generation storage platform to dramatically

simplify customer inventions and even replicate the

business in real time. In January 2013, SAP intro-

duced SAP Business Suite, based on SAP HANA (a

suite on Hana), to help companies accelerate their

real-time business and streamline their SAP Business

Suite by consolidating transactions and analytics into

a single storage platform become. Note that in this

release, SAP is the only software vendor on the mar-

ket that enables SAP Business Suite customers to in-

tegrate transactions and analytics into a single stor-

age platform. The market response was so strong

that more than 2,000 customers were won in just two

years. It was the fastest growing product from SAP

at that time. Based on its success so far, SAP re-

leased the next generation Business Suite in February

2015: SAP Business Suite 4 Hana (SAP S / 4Hana),

a new product since SAP R / 3. The biggest change.

SAP S / 4Hana is the complete SAP Business Suite

based on the most advanced storage platform (SAP

HANA). SAP S / 4Hana offers comprehensive simpli-

ﬁcation (customer acceptance, data model, user expe-

rience, decision making, business processes and mod-

els). With innovations (Internet of Things, Big Data,

Enterprise Network and Mobile First) companies can

easily operate in the digital economy.

2.3.2 Module SAP HANA

Modules on SAP HANA are individual components

of SAP HANA implementation (Gaska, 2018) . Each

module offers functionality for different business pur-

poses such as general ledger, logistics, and material

management. Simplicity is one of the main objec-

tives of SAP in making SAP HANA modules. Over

the decades, SAP has changed a lot because it was

updated to take advantage of new computing capabil-

ities. The SAP HANA module utilizes the beneﬁts of

the SAP HANA database so users can easily upgrade

and quickly take advantage of new features after they

are released by SAP. SAP HANA can also integrate

third party applications (Gaska, 2018).

The SAP HANA module is growing rapidly.

There are many modules under several categories.

One of the most popular modules in SAP HANA

is SAP Finance. In SAP HANA by integrating the

database, SAP Finance can combine ﬁnancial data

with nonﬁnancial data .

space

Figure 2: Modules in SAP HANA

Figure 2 Describe Additional modules in-

clude Plant Maintenance (PM), Product Life Cy-

cle Management (PLM), Human Capital Manage-

ment (HCM), Production Planning (PP), Project Sys-

tem (PS), Controlling (CO), Sales and Distribu-

tion (SD), Investment Management (IM), Strategic

Enterprise Management (SEM) Customer Relation-

ship Management (CRM) Logistics Information Sys-

tems (LIS), Supply Chain Management (SCM) Cus-

tomer Service (CS), Materials Management (MM),

Supplier Relationship Management (SRM), Enter-

prise Performance Management (EPM), Treasury

NetWeaver, Environment, Health and Safety (EHS)

(Gaska, 2018).

2.4 Activity based Costing

Activity-Based Costing is a method that assumes

that each activity will produce costs and cost objects

(products, services, customers) incurred will create

demand for activities (SAP, 2019). The ABC system

recognizes that a business must understand the fac-

tors that drive an activity, the costs incurred from an

activity, and how those activities are linked to a cost

object. First of all, ABC will place a cost on each

activity. After that, the cost of each activity is only

charged to products that do require that activity.

Figure 3: Component ABC (SAP, 2019)

Figure 3 describes a component of activity-

based costing CO-PA (Proﬁtability Analysis), CO-PC

CONRIST 2019 - International Conferences on Information System and Technology

248

(Product Cost Controlling), CO-OM (Overhead Cost

Controlling)

2.4.1 CO-PA (Proﬁtability Analysis)

Proﬁtability analysis is one of the modules in ERP

that users can report sales data and income data us-

ing different characteristics (such as customers and

products) and numbers (such as the number of units,

prices, and costs). CO-PA is used for strategic report-

ing rather than as a ﬁnancial reporting tool.

2.4.2 CO-PC (Product Cost Controlling)

Product cost planning is used to plan costs and set

prices. Determine the cost of goods produced and

sales costs for each unit of goods. The purpose of set-

ting costs is to estimate the standard costs, estimate

the modiﬁed standard costs and actual costs accord-

ing to the time of implementation. Standard costs are

used to determine the level of stock of goods. Plan

costs are recorded on the cost object and are scaled

compared to those incurred on actual / target costs.

2.4.3 CO-OM (Overhead Cost Controlling)

Overhead cost controlling is used to allocate, plan,

control, and monitor overhead costs. This is an im-

portant preparation for analyzing proﬁtability and set-

ting the right product costs. Planning overhead costs

is used to control costs and evaluate internal activities.

The SAP system provides many methods of allocating

overhead. By using the method in SAP can allocate

overhead costs according to provenance. At the end

of the period, when all allocations have been made,

the cost of the plan (target) is compared with the ac-

tual costs so that it can make a sourcebased analysis

of the resulting target. Along with time-saving cost

allocation, integration of overhead control in the SAP

system can reduce actual data entry and reduce the

work involved in planning.

3 METHODOLOGY

The SAP Activate method is a new method created

by SAP that is designed for the SAP HANA sys-

tem (Singh, 2017). The SAP Activate methodology

supports projects that implement cloud-based, hybrid

and on-premise SAP solutions. SAP Activate used

on SAP HANA is a unique collaboration of SAP

Best Practice, Methodology, and SAP Guided Con-

ﬁguration. So it allows companies that implement

SAP HANA to start quickly, intelligent building and

run simply while continuing to innovate in the cloud

(Singh, 2017). SAP Activate methodology have 6

phase for ERP implementation. Start from Discover,

Prepare, Explore, Realize, Deploy, and Run.

Figure 4: SAP Activate Methodology (Singh, 2017)

Figure 4 describes these phases of SAP Activate

Methodology are illustrated in the ﬂow diagram and

detail explanation :

Figure 5: Flow Diagram SAP Activate.

Analysis of Oros Modeler Data Reporting Process to SAP HANA in Activity based Costing for Indonesia Telecommunication Industry

249

In this study, focus in implementing 4 phase in

SAP Activate Methodology from stage discover to

stage realize, because stage deploy and run stages are

still in the working stage for posting data into SAP

HANA so that on this occasion researcher only ex-

plained to the stage of stage realize.

Figure 6: SAP Activate Methodology Research Method

(Singh, 2017)

Figure 6 explain SAP Activate Methodology as

the research method until Realize stage

4 ANALYSIS AND DISCUSSION

4.1 Discover

First time the researchers deﬁned in PT.XYZ espe-

cially reporting in the Oros modeler and SAP HANA

then analyzed the data equations of the two appli-

cations. Literature studies are used to ﬁnd general

knowledge related to research such as literature re-

view and methodology

Figure 7: Creating a report (ABC Technologies, 2001)

Figure 7 explains the ﬁrst step is to make a report

in the Oros modeler, then generate a report to display

the report and display it on the screen and then select

the report module that we want to select, such as unit

cost report. we can also choose the period of time

and select data such as the module resources, activi-

ties and cost objects according to the report that we

want

space

Figure 8: Data ﬂow Oros Modeler (ABC Technologies,

2001)

Figure 8 explains about data ﬂow cost allocation

process in Oros Modeler, the allocation start from re-

source such as salary, depreciation, and ﬂow to ac-

tivity. Activity deﬁne all process such as business

planning, policy and procedure development or eval-

uation, implementation and monitoring of business

proposal. Last ﬂow to Cost Object, In Cost Object,

is the product-related cost or non-product related cost

of PT.XYZ such as network cost split charge, network

cost virtual private network (VPN) and Network Cost

Premium Call.

4.2 Prepare

Once the information has been entered into the

activity-based management model, the costs have

been calculated, and the data reviewed, the next step

in analyzing the data is generating reports. Beneﬁts

of generating reports include:

1. Validate the model

2. Produce printouts that present an overall view of

your data

3. Analyze costs on the screen

4. Produce ﬁles for inclusion in other programs, such

as spreadsheets or word processors

5. Focus on a speciﬁc area of interest

6. Emphasize certain data to other data

Oros Modeler can do all this and much more by

allowing you to use report templates to determine the

type of information reported and how it is presented.

The report templates are:

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250

space

Figure 9: The Report Template.

Figure 10below explains the business process ﬂow

from the FI, HCM, PP, PM, SD and other modules

towards internal orders, maintenance orders and cost

centers. business processes have own hierarchy. In-

ternal ﬂow orders can be related to maintenance or-

ders, cost centers and related to others, the direction

of the arrow (cost drivers) coming out of the cost cen-

ter is called assessment and the direction of the arrow

entering the cost center is called settlement. then the

direction of the arrow from internal orders, mainte-

nance orders, and cost centers enter the CO-PA (prof-

itability analysis). CO-PA is the information used to

make a report. CO-PA is a middle-up reporting model

that must be simple, on information and ﬂexible when

it has entered the COPA can not return to internal

orders, maintenance orders and cost centers. report

design combines value ﬁelds and characteristics. In

making a report in SAP HANA using report painter

Figure 10: Process Business in SAP HANA

4.3 Explore

In stage explore, based on the reporting on SAP

HANA and analysis of data that can be entered in the

results of reporting.

Figure 11: The Sample Measurement of Three Tourist Des-

tination.

Figure 11 explains about when ﬁlling in the table

above in the Oros modeler it will display the report in

SAP HANA the ﬁgure below the control area is the

organizational element, ﬁscal year states the year you

want to choose, then from period and to period ex-

plains the range of months, Plan versions all to depict

alternative plans in the system and Finally, we ﬁll in

the cost center group which we want to display, for

example, T663G.

Figure 12: Reporting in SAP HANA (2019)

Figure 12 explains the sample report that is avail-

able in Sap at the T663G (General Affair) cost center

in the 9th 9th month of 2019, there are cost elements

along with their explanations, actual costs, plan costs,

variants.

Analysis of Oros Modeler Data Reporting Process to SAP HANA in Activity based Costing for Indonesia Telecommunication Industry

251

4.4 Realize

Figure 13: The Sample Measurement of Three Tourist Des-

tination.

Figure 13 describes ﬁt and gap analysis compare

to the results of reporting on the Oros modeler and

SAP HANA. Using the Oros modeler the resulting

report cannot be integrated between other modules

so it requires sap HANA to integrate the reporting

results into one that we can customize according to

what report we want to display so that SAP HANA

can combine the desired report results into one result

and make it easier the reader in identifying the results

of the report.

5 CONCLUSIONS

The conclusion of this research in using the results

of reporting SAP HANA which has been centralized

and easy to ﬁnd the data in a search for PT.XYZ.

Oros modeler has started to be abandoned now and

started to use SAP HANA to make the allocation pro-

cess and reporting results into one so that it is easy

to ﬁnd the desired reporting data. SAP implemen-

tation in PT.XYZ using SAP Activate methodology

starts from Discover, Prepare, Explore, Realize, De-

ploy, and Run. In this research, the researcher ex-

plains from Discover, Prepare, and Explore. Activity-

based costing allocation method support cost alloca-

tion process to control and maintenance of the pro-

cess in SAP HANA. The researcher also give recom-

mendation to PT.XYZ to The result SAP HANA ad-

justs to the data needed by PT. XYZ to make the data

search and make it easier to see the components of

each product that are made so that it becomes more

effective and efﬁcient. For future research sugges-

tions are building on a particular ﬁnding in research,

re-evaluating and expanding a theory (framework and

model).

compare the results of reporting sap R/ 3 and SAP

HANA which results are easy to understand simple

and clear information.

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