CS-02 · Management Accounting & Cost Control

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Process Flow Diagram (BPMN)

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L4 Process Steps

Step	Step Name	Role / Swim Lane	System	Input	Output	KPI	Dec?	Exc?
Phase 1 1.1	Maintain cost centre hierarchy in SAP CO	Management Accountant	SAP S/4HANA CO (Controlling)	Approved organisational structure and departmental headcount plan	Cost centre master data with hierarchy nodes aligned to P&L structure	100% of cost centres mapped to a valid profit centre before period open	N	N
1.2	Load approved budget baseline into SAP CO	Financial Planning Analyst	SAP BPC (Business Planning and Consolidation)	Board-approved annual budget locked in SAP BPC	Cost centre plan versions activated in SAP CO for current fiscal year	Budget upload completed ≤3 business days after board approval	N	N
1.3	Configure activity types and internal activity rates	CO Functional Consultant	SAP S/4HANA CO (Controlling)	Planned cost centre volumes (flight hours, maintenance man-hours, FTE counts)	Validated activity type rates for internal cost transfers (e.g. $/flight-hour, $/MHR)	Activity rate variance vs prior year ≤5%; all rates signed off by Finance Director	Y	N
Phase 2 2.1	Capture direct cost postings via SAP FI/MM	Accounts Payable Specialist	SAP S/4HANA FI (Financial Accounting)	Supplier invoices, purchase orders, and expense reports from SAP Concur	Verified FI document postings assigned to correct cost centres and cost elements	Invoice processing cycle time ≤2 days; <0.5% posting error rate per period	N	Y
2.2	Run periodic assessment cycles for indirect costs	Management Accountant	SAP S/4HANA CO (Controlling)	Closed FI period with all direct postings; allocation cycle configuration	Indirect costs distributed from sender cost centres (IT, HR, Finance) to receiver cost centres	Assessment cycle runtime ≤4 hours; 100% of sender cost centre balances zeroed after cycle	N	Y
2.3	Settle maintenance work orders to cost objects	MRO Finance Analyst	AMOS by Swiss AviationSoftware	Completed maintenance work orders with labour, parts, and subcontract costs	Settled maintenance costs transferred from AMOS work orders to SAP CO cost centres or internal orders	Work order settlement rate ≥98% within 5 business days of task completion	N	Y
2.4	Validate allocation cycles balanced to zero	Management Accountant	SAP S/4HANA CO (Controlling)	Completed assessment and settlement cycle results	Period-close sign-off confirmation; unallocated balance report	Unallocated balance <$1,000 (rounding tolerance) per sender cost centre after cycle	Y	Y
Phase 3 3.1	Extract flight-level unit costs from SAP CO-PA	Route Profitability Analyst	SAP S/4HANA CO-PA (Profitability Analysis)	Settled cost centre and order actuals; flight schedule from Amadeus SkyWORKS	Per-flight cost breakdown by cost element (fuel, crew, maintenance, fees, overhead)	CASM (Cost per Available Seat Mile) calculated for 100% of operated flights within 48 hours of period close	N	Y
3.2	Join revenue and capacity data via AWS Redshift	Data Analytics Engineer	AWS Redshift	Passenger revenue from Amadeus Altéa PSS; ancillary revenue from booking engine; ASM/RPM from Amadeus SkyWORKS	Integrated flight-level dataset combining cost, revenue, and capacity metrics	Data pipeline latency ≤6 hours after period close; revenue reconciliation variance vs FI ledger <0.1%	N	Y
3.3	Calculate CASM, RASM, and contribution margin	Route Profitability Analyst	Tableau	Integrated flight-level dataset from AWS Redshift	Route-level and fleet-type profitability scorecard (CASM, RASM, load factor, contribution margin $/seat)	Network contribution margin ≥18% of total revenue; CASM ex-fuel ≤8.5¢	N	N
3.4	Flag underperforming routes for network review	Head of Route Profitability	Tableau	Route profitability scorecard; minimum profitability threshold (CFO-approved)	Route watch-list submitted to Network Planning for schedule review in Amadeus SkySYM	Routes with contribution margin <5% for 3 consecutive months escalated within 5 business days	Y	N
Phase 4 4.1	Run budget vs actuals comparison in SAP BPC	Management Accountant	SAP BPC (Business Planning and Consolidation)	Locked budget baseline; period actuals loaded from SAP S/4HANA FI/CO	Variance report by cost centre, cost element, and P&L line	Variance report published ≤4 business days after period close	N	N
4.2	Classify and quantify material variances by type	Management Accountant	SAP S/4HANA CO (Controlling)	Variance report; cost centre manager commentary submitted via email or SharePoint	Variance classification register (price variance, volume variance, mix variance, one-off items)	≥90% of variances >$50K classified and explained within 5 business days of period close	N	Y
4.3	Determine if variance requires CFO escalation	Finance Business Partner	SAP BPC (Business Planning and Consolidation)	Classified variance register; materiality thresholds approved by CFO	Escalation decision: CFO notified within 24 hours if threshold breached	100% of variances exceeding $500K or 10% of cost centre budget escalated within 24 hours	Y	N
4.4	Conduct root-cause analysis with cost centre managers	Finance Business Partner	SAP S/4HANA CO (Controlling)	Escalated variance items; cost centre transaction drill-down from SAP CO	Root-cause analysis memo; corrective action plan with owner and due date	Root-cause memo issued within 3 business days of escalation trigger	N	Y
Phase 5 5.1	Compile monthly management accounts pack	Head of Management Accounting	Tableau	Variance analysis, route profitability scorecard, corrective action plans	Monthly management accounts pack (P&L, cost bridge, KPI dashboard, CFO narrative)	Management pack distributed to CFO and ExCo ≤6 business days after period close	N	N
5.2	Issue cost reduction directives to business units	CFO / Finance Director	SAP BPC (Business Planning and Consolidation)	Approved cost control decisions from CFO review of management pack	Revised cost centre spending authorities; updated BPC reforecast with reduction targets	Cost reduction directives issued within 2 business days of ExCo approval	Y	N
5.3	Trigger rolling reforecast cycle in SAP BPC	Financial Planning Analyst	SAP BPC (Business Planning and Consolidation)	Cost reduction directives; updated fuel price and capacity assumptions	Revised full-year forecast published in SAP BPC; new CASM and EBITDAR outlook circulated	Rolling reforecast completed and published ≤10 business days after period close	N	N

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Process Attributes

Identification

Process IDCS-02

L1 DomainCorporate Support Functions

L2 ProcessFinance & Accounting

L3 NameManagement Accounting & Cost Control

L4 Steps18 across 5 phases

Decision Gates5 (all with iteration loops)

Exceptions8 documented

Swim Lanes (Roles)

Management Accountant

Financial Planning Analyst

CO Functional Consultant

Accounts Payable Specialist

MRO Finance Analyst

Route Profitability Analyst

Data Analytics Engineer

Head of Route Profitability

Finance Business Partner

Head of Management Accounting

CFO / Finance Director

Systems & Tools

SAP S/4HANA CO (Controlling)SAP BPC (Business Planning and Consolidation)SAP S/4HANA FI (Financial Accounting)AMOS by Swiss AviationSoftwareSAP S/4HANA CO-PA (Profitability Analysis)AWS RedshiftTableau

Key Performance Indicators

Maintain cost centre hierarchy in SAP CO100% of cost centres mapped to a valid profit centre before period open

Load approved budget baseline into SAP COBudget upload completed ≤3 business days after board approval

Configure activity types and internal activity ratesActivity rate variance vs prior year ≤5%; all rates signed off by Finance Director

Capture direct cost postings via SAP FI/MMInvoice processing cycle time ≤2 days; <0.5% posting error rate per period

Run periodic assessment cycles for indirect costsAssessment cycle runtime ≤4 hours; 100% of sender cost centre balances zeroed after cycle

Settle maintenance work orders to cost objectsWork order settlement rate ≥98% within 5 business days of task completion

Validate allocation cycles balanced to zeroUnallocated balance <$1,000 (rounding tolerance) per sender cost centre after cycle

Extract flight-level unit costs from SAP CO-PACASM (Cost per Available Seat Mile) calculated for 100% of operated flights within 48 hours of period close

Airline-Specific Risks & Pain Points

Organisational restructures (e.g. new MRO subsidiary, alliance JV) require manual CO hierarchy redesign; no automated sync from SAP SuccessFactors org chart

Manual mapping required between SAP BPC planning dimensions and SAP CO cost element groups; version mismatch causes reforecast figures to overwrite locked baseline

Flight-hour activity rates must be reconciled against Jeppesen crew pairing outputs; late crew schedule changes invalidate planned rate calculations after period open

Aircraft fuel invoices from multi-supplier contracts require manual cost element split between line maintenance and flight operations cost centres; no automated split rule in standard SAP MM

IT infrastructure costs shared across 20+ airline business units require quarterly review of allocation keys; stale keys from pre-cloud migration era overallocate to legacy data centre cost centres

AMOS-to-SAP CO integration relies on batch interface; late settlement of heavy maintenance C-checks causes significant under-absorption variances in MRO cost centres at period-end

Inputs / Outputs

Primary InputApproved organisational structure and departmental headcount plan

Primary OutputRevised full-year forecast published in SAP BPC; new CASM and EBITDAR outlook circulated

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