🕙Artur Faraco 🤖

EN- All the major Industrial Revolutions and impact

2026-01-30T00:43:00.009+01:00

All the major Industrial Revolutions, what changed in each one, and how they impacted society and the world .

1️⃣ First Industrial Revolution (c. 1760–1840)

What changed

Shift from hand-made goods to machine production
Introduction of steam power
Growth of factories, especially textiles
Heavy use of coal and iron

Impact on society & the world

🌆 Urbanization: people moved from farms to cities for factory jobs
👨‍👩‍👧‍👦 Family life changed: long working hours, child labor common
💼 New social classes: industrial working class and factory owners
🌍 Global trade expanded, especially for raw materials
⚠️ Harsh working conditions led to early labor movements

2️⃣ Second Industrial Revolution (c. 1870–1914)

What changed

Use of electricity instead of steam
Mass production (assembly lines)
New materials: steel, chemicals, oil
Inventions like the telephone, light bulb, and car

Impact on society & the world

🏭 Cheaper goods, better living standards for many
🚗 Transportation and communication improved massively
🏙️ Rapid growth of cities and industries
🧠 Education expanded to train skilled workers
🌐 Imperialism increased as nations competed for resources

3️⃣ Third Industrial Revolution (Digital Revolution) (c. 1970s–2000s)

What changed

Rise of computers and electronics
Automation in factories
Development of the internet
Shift from mechanical to digital technology

Impact on society & the world

💻 Information became instant and global
👩‍💻 Growth of tech-based jobs; some manual jobs disappeared
🌍 Globalization accelerated (outsourcing, online business)
📚 Easier access to education and knowledge
⚠️ Digital divide between those with and without tech access

4️⃣ Fourth Industrial Revolution (c. 2010–present)

What changed

Integration of AI, robotics, big data, and biotechnology
Smart machines that learn and decide
Connection of physical and digital worlds (IoT)

Impact on society & the world

🤖 Jobs are transforming, not just disappearing
🧬 Big advances in medicine, genetics, and health care
⚖️ Ethical concerns: privacy, surveillance, AI bias
📈 Productivity increases, but inequality risks grow
🌐 Society becomes more connected—and more dependent—on technology

EN - Over the last 500 years, major empires rise by controlling a new dominant form of energy

2026-01-22T16:52:00.006+01:00

Over the last 500 years, major empires rise by controlling a new dominant form of energy (and the technology + systems around it). Energy lets states move faster, fight farther, produce more, and organize society at a larger scale.

Energy as the Hidden Engine of Empire (Last 500 Years)

1. Iberian Empires (Spain & Portugal, 1500s) — Wind + Sail + Gunpowder

Dominant energy: Wind power (sailing ships), early fossil fuels (charcoal), and gunpowder

Historic context:

Mastery of oceanic sailing allowed Spain and Portugal to project power globally.
Wind-powered fleets enabled transcontinental conquest, trade routes, and colonial administration.
Silver and gold extraction funded European wars and trade systems.
Gunpowder weapons multiplied the power of small expeditionary forces.

Why energy mattered:
Wind-powered ships = global reach, empire-building, and trade monopolies.

2. Dutch Empire (1600s) — Wind + Finance + Shipping Efficiency

Dominant energy: Wind (advanced shipbuilding), logistics efficiency

Historic context:

The Dutch optimized shipping energy efficiency, moving more goods at lower cost than rivals.
Controlled global trade through the Dutch East India Company.
Developed advanced financial systems to mobilize capital and sustain empire.

Why energy mattered:
Energy efficiency + logistics = trade dominance without massive armies.

3. British Empire (1700s–Early 1900s) — Coal + Steam Power

Dominant energy: Coal fueling steam engines, factories, railways, and warships

Historic context:

The Industrial Revolution turned coal into massive industrial productivity.
Steam-powered railways enabled rapid troop movement and centralized governance.
Steamships removed dependence on wind, enabling predictable global naval dominance.
Coal-powered factories enabled mass production of weapons, textiles, and machinery.

Why energy mattered:
Coal = industrial scale, global logistics, and overwhelming naval power.

This made Britain the largest empire in history.

4. German Empire (Late 1800s–Early 1900s) — Coal + Industrial Engineering

Dominant energy: Coal-driven heavy industry

Historic context:

Rapid industrialization turned Germany into a military-industrial powerhouse.
Advanced steel, chemical, and electrical industries increased war capacity.
Rail networks allowed fast mobilization during World War I.

Why energy mattered:
Coal-powered industry = high-speed militarization and manufacturing.

5. United States (1900s–Present) — Oil + Electricity + Mass Production

Dominant energy: Oil (transport, war, industry), electricity (communications, computing)

Historic context:

Oil powered cars, tanks, aircraft, global logistics, and consumer society.
Electricity enabled mass media, industrial automation, and computing.
WWII and Cold War supremacy relied on energy-intensive military and industrial systems.
Control over oil supply chains reinforced geopolitical influence.

Why energy mattered:
Oil = mobility, air power, global reach, and consumer capitalism.

This powered the U.S. as the dominant 20th-century superpower.

6. Soviet Union (1900s) — Oil + Gas + Heavy Industry

Dominant energy: Fossil fuels and state-controlled industrial energy

Historic context:

Massive state-driven energy and industrial expansion.
Energy fueled military production, space race, and heavy infrastructure.
Oil and gas exports funded geopolitical influence.

Why energy mattered:
Centralized energy control = military scale and geopolitical leverage.

7. Japan (1900s) — Imported Oil + Industrial Efficiency

Dominant energy: Oil dependency + industrial optimization

Historic context:

Rapid industrialization required oil imports.
Energy insecurity partly drove WWII expansion efforts.
Post-war dominance came from high-efficiency manufacturing and technology.

Why energy mattered:
Energy scarcity shaped both imperial expansion and economic strategy.

8. China (2000s–Present) — Electricity + Manufacturing + Renewables

Dominant energy: Electricity, coal, solar, wind, and battery technology

Historic context:

Massive electrification fuels industrial and digital growth.
Leads in solar, batteries, EV supply chains, and rare earth processing.
Energy infrastructure supports global manufacturing dominance.

Why energy matters:
Electric + renewable energy = industrial scale + future tech leverage.

9. Emerging Empire of the Future? — AI + Compute + Clean Energy

Dominant energy: Electricity + computing power + AI + renewables

Historic pattern:
The next dominant power will likely control:

Cheap clean energy (solar, nuclear, storage)
Compute infrastructure (AI, chips, data centers)
Energy storage & grids
Automation & robotics

Why energy still matters:
Energy now powers data, intelligence, automation, and economic scaling — not just armies.

EN- In 1966, children were asked what life would look like in the year 2000.

2025-04-20T01:48:00.008+02:00

In 1966, a group of schoolchildren were asked to imagine what life would be like in the year 2000. Their answers were imaginative, often humorous, and sometimes surprisingly accurate. Many predicted flying cars, robots doing household chores, and a future in which people would work less and enjoy more free time.

Looking back today, it is fascinating to see how much of what they imagined became reality, although often in ways they could not have anticipated. The children spoke of technology that would allow people to connect instantly across the world, something we now do every day through smartphones and the internet. They also imagined machines taking over many jobs, freeing humans from work. In reality, automation and artificial intelligence are reshaping industries and transforming how we work, even if they have not necessarily reduced working hours.

What is even more striking is how closely some of the children’s concerns match the challenges we face today. Several mentioned pollution, overcrowded cities, and environmental damage. More than fifty years later, these issues dominate the global agenda, with climate change, sustainability, and the search for greener technologies at the forefront.

In this sense, those children were not merely dreamers but early visionaries, intuitively sensing the direction humanity was heading. Their voices remind us that imagining the future is more than a game. it is a way of preparing for it. Like today’s children, who speak out about climate change, social justice, and the future of work, the children of the past expressed both hope and fear. Their ideas continue to reflect where we are headed and serve as a powerful reminder for adults to listen.

Credit: BBC Archive

EN-SAP CO-RA( Results Analysis )and Percentage of Completion (POC) - Concepts and Benefits of Using them.

2024-03-31T23:39:00.004+02:00

1. Introduction

This blog starts with explaining a reporting issue faced in some given scenarios. And then in general will explain the possible solution. In the later part will see how SAP-RA (Results Analysis )addresses these issues and provide some basic configuration details relating to Results Analysis.

2. Scenario

Let’s start with a scenario where in REV Ltd., a construction company gets into a customer project to build a plant. Terms of the contract are as below;

The contract is of 10 million. Which means REV Ltd. gets revenue of 10 million from the contract.

Invoice of 5 million will be raised at the beginning of the contract and the remaining 5 million will be raised upon completion of the contract which is after 4 months.

REV Ltd. has estimated that it would cost 8 million to complete this project. It means a profit of 2 million (i.e., 25% profit on the cost).

Below is the impact of this contract over the period (of contract) on Profit and Loss of REV Ltd.,

An investor looking at the above financials at the end of period 1 with no other details, finds the business to be highly profitable and may take a wrong investment decision.

Even when we look at the financials throughout the contract period, anyone will certainly interpret the business to be highly volatile and risky, though it is not as it looks by numbers.

To overcome the scope for interpretation and to keep a more stable and appropriate profit and loss statement, it requires adjustment in the reporting revenue or corresponding costs (as the case may be) in each period. In most cases, this exercise is also required to get complied with accounting regulators/standards.

So, how do we do this?

Indeed, there are multiple approaches. An appropriate one can be picked based on the nature or the business, internal policies, available information, regulations or any other influential aspects. Nevertheless, for our discussion and understanding we will limit our self to below two approaches;

1. Percentage of Completion Method (POC) - Cost Based

Under this method;

Calculate POC of a project based on how much has been already spent on the project in comparison with the planned cost, i.e., POC = (Actual Cost/Planned Cost) * 100

Recognize revenue only to the extent of POC, i.e., Calculated Revenue = Planned Revenue * POC

If there is difference between Actual Revenue and Calculated Revenue, it must be adjusted.
When Actual Revenue > Calculated Revenue (Revenue Surplus), then reduce the revenue.
When Actual Revenue < Calculated Revenue (Revenue in Excess of Invoiced), then increase the revenue.

There will be no change in reported cost.

2. Revenue Based Method

Under this method;

We keep revenue as it is; but do adjust the expenditure/cost to bring it in proportion to revenue.

Calculated Cost = (Actual Revenue/Planned Revenue) * Planned Cost

If there is difference between Actual Cost and Calculated Cost, it must be adjusted.
When Actual Cost > Calculated Cost (Work in Process), then reduce the cost.
When Actual Cost < Calculated Cost (Reserves for Unrealized Costs), then increase the cost.

There will be no change in reported revenue.

Now with adjusted financials as above under both approaches, profit is evenly distributed over the period and business doesn’t look volatile and risky. This is also called as principle of matching cost and revenue or ‘matching principle’.

In SAP, the ‘Result Analysis’ feature helps in automatically calculating and adjusting the financials as above.

3. SAP Results Analysis

3.1 Process

In SAP, a project is created with required Work Breakdown Structure (WBS) for each customer project. Planned cost and revenue of the project is also maintained. All expenses relating to the project are posted on WBS (cost object). Revenue relating to the project is also posted from SD (billing) on the WBS. (It is to be noted that when revenue is posted on WBS, COPA documents are not generated.)

During period end, Results Analysis (Transaction KKA2) is performed on the project to match cost and revenue. It is performed at WBS level while it considers all the sub level WBS and Network Activities under it. To calculate and propose accounting adjustment entries as per matching principle, Result Analysis considers various data like planned cost, planned revenue, actual cost, actual revenue, method to be used to match cost and revenue, and GL accounts to be posted. Results Analysis does not post any accounting entries. The calculated results should be saved to get considered for settlement run.

Result Analysis screen shows summary of inputs considered for calculation along with adjustment calculation;

The next step is Settlement (Transaction CJ88) of the project. Settlement of the project happens based on the settlement rule assigned. Normally in case of customer projects, settlement happens on COPA. Settlement will post settlement accounting entries as well as result analysis entries.

Image below depicts overview of Result Analysis;

3.2 Configuration

Let’s try to understand some of the important configuration which help Result Analysis work.

Maintain Results Analysis Keys (Transaction OKG1)
Result Analysis Key (RA Key) is a control parameter for Results Analysis. It is assigned to a WBS. When a RA Key is present in WBS it becomes Results Analysis relevant. The method assigned to RA Key will be considered when Results Analysis is executed.

Define Valuation Methods for Results Analysis (Transaction OKG3)
Valuation Method specify the method by which results analysis is carried out. Whether it is Cost-Based POC Method or Revenue-Based Method or so on. It is assigned to RA Key in combination to controlling area and RA Version.

Valuation Method can be assigned in Simplified Customizing or in Expert Mode. With Expert Mode lot of settings can be made in the valuation method. It is recommended to user Expert Mode only when necessary.

Below is the list of Results Analysis Methods available in SAP; (More details on Results Analysis Methods can be found in SAP Help)

Define assignment of Cost Elements (GL Account) for Results Analysis (Transaction OKG5)
Cost Elements are assigned to Line IDs defined. Line IDs structure the results analysis data according to the requirements of Financial Accounting. Postings to these cost elements (GLs) will be considered for actual data (cost and revenue) while calculating result analysis.

Define Posting Rules for Settlement to Accounting (Transaction OKG8)
This configuration helps us to define the GL accounts which needs to be posted as part of results analysis adjustments upon settlement. For example, GLs for Revenue in Excess of Invoiced or Reserves for Unrealized Costs. Result Analysis Category is the key for account determination. It is defined with origin of Result Analysis data. For Ex. RA Category POCI (Revenue in Excess of Billings) is referred for posting when calculated Revenue in Excess of Billings.

This configuration is maintained mainly in combination of CO Area, Company Code, RA Version and RA Category.

4. Conclusion

Hope you find the blog helpful. The intention of this blog is to give an overview of the Results Analysis concept. Result Analysis has lot of methods and options and please do further reading to know and utilize the full potential of Result Analysis.

Certainly! Let's delve into the Percentage of Completion (POC) method in accounting.
The Percentage of Completion Method is a revenue recognition concept used for long-term projects or contracts. It allows companies to recognize revenue, expenses, and gross profit periodically based on the percentage of work completed or costs incurred during the project's duration1. Here are the key points:

Methodology:
The POC method aligns with IFRS 15, which states that revenue from performance obligations recognized over time should be based on the percentage of completion.
It ensures that revenues and expenses are recognized proportionally to the project's completeness. The commonly used measurement approach is the cost-to-cost method.
Conditions for Using POC:
Collections: The company must have reasonably assured collections.
Costs and Completion Estimate: Project costs and completion must be reasonably estimated.
Journal Entries:
In the cost-to-cost approach, the percentage of completion is determined based on the costs incurred relative to the estimated total project cost.
The formula for the cost-to-cost estimate of percentage completion is:
Percentage Complete = Costs Incurred / Estimated Total Cost
Revenue Recognized = Percentage Complete × Contract Price
Example:
Let's consider StrongBridges Ltd., which was awarded a $20 million contract to build a bridge.
Estimated project completion time: 3 years.
Estimated project cost: $15 million.
Expected profit: $5 million.
Here's a schedule for the project:
Costs Incurred: As estimated by the company's engineer.
Billings: Amount billed for construction (set by the contract).
Cash Collected: Amount received for construction.
% Completed: Determined using the percentage completion formula.
Revenues recognized under the POC method:
Year 2008: 33% completed. Revenue recognized = 33% × $20 million = $6,600,000.
Year 2009: 47% completed. Revenue recognized = 47% × $20 million - $6.6 million (previously recognized) = $2,800,000.

Benefits of Using POC:
Accurate profit and loss statements reflecting financial performance on the project.
Efficient management of working capital.
Reduced likelihood of missed accounts receivables and liabilities2.
In summary, the POC method ensures transparent revenue recognition and effective project management.

IT- Storia della Famiglia Faraco (Parte Italiana) Raffaele Faraco in Brasile.

2024-03-19T15:59:00.008+01:00

Storia della Famiglia Faraco (Parte Italiana) RafaeL Faraco, Nato nel novembre 1832, nel villaggio di Acqua Fredda, situato nel territorio di Maratéia, nella provincia di Basilicata, che era sotto il dominio del Regno di Napoli, in Italia . Figlio di Michele Faraco e Rosa Faraco. In Italia fu seminarista e completò la sua formazione religiosa, venendo ordinato sacerdote il 1° settembre 1856.

Si trasferì in Brasile, sbarcando a Bahia, il 1° agosto 1861. Si presentò al Vescovo di Rio de Janeiro, che assegnò a Faraco la Parrocchia di São Joaquim de Garopaba/SC (creata nel 1830), dove ne assunse l'incarico. Vicario provvisorio, il 14 luglio 1864.

La chiesa era in rovina e Padre Faraco riuscì a far iniziare i lavori nel 1865, dopo molte lettere di appello al governo e una petizione, furono completati nel 1877. Per il suo impegno e il grande lavoro svolto, fu nominato Vicario effettivo di Garopaba, il 26 giugno 1867, serviva ancora le parrocchie di Paulo Lopes e Navegantes.

Sebbene fosse sacerdote, visse con Arminda e ebbero figli: Miguel, Teophilo, Francisco, Paulino, Daniel, Rosa e Gabriel Faraco. Non si sono mai sposati. Faraco costruì una casa a due piani, dove Arminda e i suoi figli vivevano al piano inferiore e lui abitava all'ultimo piano. Anche se ricevette molti avvertimenti da parte dei superiori della Chiesa cattolica, la popolazione non se ne preoccupò perché non era celibe, secondo padre Besen, “quei tempi erano diversi, e le persone che lo conobbero dicono solo che era un buon vicario e un buon padre di famiglia. Quelle persone semplici non sapevano che il sacerdote era obbligato a mantenere il celibato”.

Si candidò per il Partito Conservatore e fu eletto tre volte Deputato all'Assemblea Legislativa Provinciale di Santa Catarina, fu membro della XX Legislatura (1874-1875), ricevette 94 voti alle urne, e della XXI Legislatura (1876-1877). . Per la XXII Legislatura (1878-1879) ottenne 127 voti; tuttavia non è entrato in carica, è stato “epurato” (anche se è stato eletto, per qualche motivo, il diploma non è stato convalidato). La responsabilità dei risultati delle elezioni e del rilascio dei diplomi dei deputati eletti spettava al Consiglio municipale di Desterro/SC (attualmente Florianópolis), che non si è attenuta rigorosamente alla decisione elettorale e non ha rilasciato alcuni diplomi. Il capo del Partito conservatore, il canonico Joaquim Elói de Medeiros, ha presentato ricorso contro la decisione della Camera. Per questo motivo, il 29 gennaio 1878, il presidente della provincia, José Bento de Araújo, inviò un appello al governo imperiale; il ricorso però ha finito per perdersi negli “angoli burocratici”.

Fu Ispettore Distrettuale delle Scuole di São Joaquim de Garopaba fino al 1878.Durante il periodo repubblicano, fu nuovamente eletto Deputato dell'Assemblea Legislativa di Santa Catarina, partecipò alla IV Legislatura (1898-1900) e negli ultimi due anni del suo mandato fu Vicepresidente del Consiglio di Amministrazione.

Si candidò alla V legislatura, ottenne solo 9 voti e non fu eletto. Durante la campagna elettorale, tra le famiglie delle vittime si sparse la voce che il Padre avesse denunciato al governo di Deodoro da Fonseca e del maresciallo Floriano Peixoto tutti i federalisti che conosceva nella parrocchia, cosa che portò all'incarcerazione e all'esecuzione dei denunciati.Continuò la sua attività parrocchiale a Garopaba e ufficializzò le sue dimissioni il 2 gennaio 1913, chiedendo la “pensione”, era vecchio e stanco, gli fu risposto.

Morì il 15 marzo 1917 a Garopaba/SC. Secondo padre Besen, Faraco “fu sepolto accanto alla Chiesa Madre. Le sue spoglie mortali furono, il 7 luglio 1977, traslate all'interno della chiesa madre, sede della sua consacrazione sacerdotale.

EN- Chess in 2023 -2024 (Best Games playing for myself )

2024-03-18T21:16:00.011+01:00

Carlsbad 1923

1. My fast winner playing with white pieces in 12 moves .

English Opening: Anglo-Indian, King's

Accuracy 78,9

English Opening: Anglo-Indian, King's

Game Rating 850

1.1 One Brilliant move

Checkmate in 12 moves .✌

Full game link below :

https://www.chess.com/analysis/game/computer/109194135?tab=review

2. My best accuracy 96.1% winner playing with white pieces in 17moves .

Ruy López Opening

Game Rating 1400

2.1 One Brilliant move

Checkmate

Full game link below :

https://www.chess.com/analysis/game/computer/107424277?tab=review

3. One of my best game rating 1800 ( My best 1850 so far ) winner playing with white pieces in 83 moves . My Bot-opponent level 2300 de Rating.

Queen's Pawn Opening

Rating 1800

A long end game was played and checkmate

No brilliant move

Full game link below :

https://www.chess.com/analysis/game/computer/116903711?tab=review

Best game rating 1850 so far 21.03.2024

https://www.chess.com/analysis/game/computer/117296711?tab=review&move=67

Evloution game Rating

1) 04.2024 Draw 1900 de game rating

https://www.chess.com/analysis/game/computer/119170091?tab=analysis

IT-EN -Hobby della pittura ( OIL and Acrylic ) mixed

2024-03-13T23:08:00.006+01:00

According To Rembrandt a work is finished when the artist has released his intention .

Most Recent

A winter afternoon on the PO river (Turin .2024)

The beginner

1. The Beautiful making Xmas cookies -Dublin 12.2021

1.1. Version 1 .Alla prima painting technique

1.2. Version in Drawing ( Black , white and gray technique ), Dublin 12.2021

1.3. Version 3 ( impasto painting technique )

2. Candela in una giornata piovosa. by Artur Faraco ( Torino -Italia, 2023 ) Version 01

2.1. Candela in una giornata piovosa. by Artur Faraco ( Torino -Italia, 2023 ) Version

BOTH versions

3. Abstract painting , canvas : The Messy -Dublin 12.2021

EN- The Last of The Cycling Postmen, Goleen, Co. Cork, Ireland 1975

2024-03-04T21:13:00.006+01:00

The Last of The Cycling Postmen, Goleen, Co. Cork, Ireland 1975

I just came across with this great character from Cork. Men like this were the backbone of rural Ireland back in the day, tough, dedicated, reliable - quiet heroes of the community. So , He retired before the boom of the internet and letters became obsolete

In 1975,He was known as the last cycling postman in Ireland. And delivered posts on his bicycle for over 42 years! Postman Mike Sheehan of Goleen, West Cork, has been delivering the mail by cycling his 27-mile route.

Mike Sheehan did this 27-mile route six days a week, which is a struggle in present-day with modern bikes. But he did on a bike that was likely much heavier than present-day and throughout an Irish winter and never missed a single day! Absolutely amazing. I also read this forum where they discuss his life after his work and is believed to live until he was 107 years old!

His friends calculated at his retirement age that he has gone through 22 bikes, 96 pairs of tyres, 240 pairs of brake pads and has cycled around ten times around the equator just delivering mail.

The video below shows some incredible footage from his last few days as a cycling postman. Forty-two years he was cycling around 27 miles 6 days a week.

The Last of The Cycling Postmen, Goleen, Co. Cork, Ireland 1975 (youtube.com)

EN-Arrow Flow Pyramide (AFP) – Original work.( Dublin MBA course 2020)

2023-11-28T16:33:00.010+01:00

Arrow Flow Pyramide (AFP) – Original work

Korzybski (1995: 58) states that: “The map is not the territory... The only usefulness of a map depends on the similarity of structure between the empirical world and the map”.

However, the map Will help us to navigate in our problem

The Arrow Flow Pyramid (AFP) is a strategic performance and behaviour model used to map, analyse, and improve how individuals and teams contribute to organisational goals. It uses a pyramid structure (arrow-shaped flow) to show how performance flows from foundational competencies up through more strategic impact areas.

📌 Core Idea of the AFP

The AFP presents performance and value delivery in levels — like a pyramid — where:

The base levels represent key foundational behaviours or roles needed across the organisation.
The middle levels represent intermediate functions — where people coordinate, lead processes, and influence outcomes.
The top level (the vertex) represents strategic drivers, where performance has the greatest impact on results and competitive advantage.

The “arrow” concept suggests flow — meaning work, responsibility, outcomes, and value move upward (from execution to strategy) and influence downward (strategy guiding execution).

🧠 Typical Structure (What a Pyramid Like This Usually Shows)

Even though the exact labels from Faraco’s version aren’t in the public search results, the snippet mentions groups like:

🔹 Vertex

Represents top strategic performance and highest-value outcomes.
Usually includes senior leadership, innovation impact, and strategic decision-making.

🔹 Intermediate Face

Represents mid-level execution and coordination.
Involves managing cross-functional processes and ensuring alignment between base and top.

🔹 Base Left & Base Right

Represent the foundational roles or behaviours that enable the organisation to function.
These could be core operational competencies (Base Left) and support/administrative functions (Base Right).
- For example, Base Left might be operational performance.
- Base Right might be compliance, support, or enabling capabilities.

The pyramid shape implies that:

Many people contribute at the base levels (broad foundation).
Fewer people occupy intermediate roles that connect the base to the top.
Very few operate at the vertex, delivering strategic leadership and high impact.

🎯 What the AFP Is Used For

In MBA or organisational performance contexts, the Arrow Flow Pyramid helps to:

📌 Analyse Performance

You can categorize employees or teams by how far up the pyramid they’re contributing — e.g., foundational execution vs strategy leadership.

📌 Evaluate Development Needs

Gaps in performance can be identified by “which level” a person or function is currently operating at, and what skills or behaviours they need to move upward.

📌 Align Roles with Business Goals

The model gives leaders a visual map of where value is created in the organisation and how performance flows from basic execution to strategic outcomes.

📌 Guide Leadership Development

Those in intermediate areas may be trained and coached to move toward vertex performance by strengthening leadership, decision making, and bigger-picture thinking.

🧩 A Simple Metaphor

Think of the AFP like a river flowing up a mountain:

The base levels are the source streams — lots of activity, lots of contributors.
The intermediate level is where streams merge — coordination and alignment.
The vertex is the summit — where decisions and high-impact outputs emerge.

Everyone’s work has a place in the flow — the question is how well their performance moves upward and connects to strategic goals.

📝 Summary

Level	Role in AFP	Example Focus
Base Left / Base Right	Day-to-day performance and operational support	Execution, compliance, basic processes
Intermediate Face	Coordination and cross-functional impact	Mid-level managers, process owners
Vertex	Strategic influence and highest impact	Leaders, innovators, strategic planners

The main idea and arrowm flow around the pyramide / Company

Arrow Flow Pyramide (AFP) should be used as a map to analyze employee's performance per AFP group such as Vertex, Intermediate Face, Base Left, and Base Right having as a parameter the level of performance and potential. ( See Figure 17 ). In this example below to illustrate the approach, the company “X” has a hundred employees that were split by the level of performance and potential around the company. Being ten- percent on the Vertex group, five-percent on the Base Left group, also five- percent on the Base Right group and, eighty- percent on the Intermediate Face group.

Below a short explanation about each group from the Arrow Flow Pyramide ( AFP) .

3.6.1.1. Vertex Group

In this group, high-performance employees were identified in key functions or departments to be retained and developed within the organization to support the strategic from the company in the short and long run. This small group of employees may represent 10 to 30 percent of the total of employees in the SMEs, however, depends on the type of the company and field this range could change. The illustration below using approximately range for different types of companies. ( See Figure 19).

The Vertex group is the most important to win the “War for talent” and this group will be the focus on this exploratory study research.

The best practice recommends that the development process does not apply to all employees, because is an expensive and strategic program and should be more selective such as in multinational and global companies. Despite, all employees from the company have to be trained, but only some of them should be developed, just those employees who are in a strategic function and showing high -performance and potential to drive the company in the long-run to achieve goals strategically.

Moreover, the Vertex group is responsible for the future from the organization, this group has the culture and values from the company, briefly, the group has the “DNA” from the organization and core values to share internally for their subordinates each department. “For any group or organization to function well, its work principles must be aligned with its members’ life principles.”(Dalio, 2017)

Within the vertex group we are going to work with two different types of key functions such as leaders and talents, that represent the most strategically part from the Vertex group such as Chief Executive Ofice (CEO), Chief Information Officer ( CIO), Chief Financial Officer ( CFO) and executive directors and the second one there are Managers, Coordinators, Supervisors and Strategic staff in the key position, but less strategic the top of the pyramid. However, this second group is extremely important for the operation from the company and responsible for controlling the budget, subordinates, and share company's value and culture, once that this group manages employees from the mos, massive group, from the AFP the Intermediate face. Armstrong( 2014) emphasize that :

"A strategy for providing development and growth opportunities should be based on the creation of a learning culture. This is one that promotes learning because it is recognized by top management, line managers, and employees generally as an essential organizational process to which they are committed and in which they engage continuously”.

Armstrong,2014 p. 342)

Implication- Critical case 1: Nowadays, retaining high-performance employees is essential to SMEs to be competitive in a shortage of talent market and succession planning has been a critical issue as well because replace leaders within the organizations is not a simple task in a scarce talent market as in Ireland. Another important point SMEs have been developing all employees from the company when the best practice is to develop just strategic employees in key functions to make strategic decisions for the company in the short and long run.

Implication- Critical case 2: Value Contribution-Human Capital Value Added ( HCVA) The Value contribution on Vertex group in key function is double ( HCVA x2) and the valuable contribution by high –performing employee on (Vertex Group) in position, not 40 the key is 50% higher than that an average employee performance on (Intermediate Face group) that represent employees average performance ( HCVA x1).

3.6.1.2. Intermediate Face

It is the most massive group from the company, There are employees with an average performance and potential on the ceiling in this group has a great percentage of voluntary turnover but without damage from the business, The employees this group is easy to be replaced, It is not strategic for the company, but it is a quite important one! Because of that, the Intermediate Face group must be trained and motivated to not compromise the entire operation of the company

Furthermore, It is not the best practice to make a massive investment in training in this group, just enough to improve the operation process and productivity from the company.This huge group of employees may represent 60 to 80 percent of the total of employees from the company. Over 80 percent in this group or less than 60 percent is indicated that the company is unbalanced. The percentage of voluntary turnover in this group should be also controlled to not exceed the average turnover for the segment and not prejudice the operational structure of the company.

Approach and Analyse: In this group Intermediate Face is not necessary an exploratory work of research or collect data, this group will be the difference between the total of employees from the SME company fewer other three groups from the Arrow Flow Pyramide. Furthermore, This group of intermediate Face has a standard performance and potential on the ceiling, which means that this group is perfect for the company calibrates evaluation from the company.

Implication - Critical case 1: The great question about this group is Which people here on Intermediate Face might be reallocated for another group, such as Vertex or Left Base using performance to assessment.

Implication - Critical case 2: The Intermediate Face group represents employees with an average performance ( Human Capital value Added( HCVA x 1).

3.6.1.3. Base Left

This small group of employees may represent no more than 10 percent of the total of employees from the company, more than 10 percent in this group reduce the productivity or revenue from the company drastically if those people are working in a production or sales department for example. This group is not about firing people so much as opening space for new employees or to revert the low-performance from the current employees with training for that employees can access new AFP groups such as Vertex or Intermediate Face increasing the productivity the company

The systems usually and caustically termed “rank and yank” have been spread to some 20 percent of US companies, among the major employers such as General Electrics, Conoco, Ford, Sun Microsystems, and Microsoft and ( the emblematic ) Enron.

Employers who labor-rank generally align employee evaluations with predetermined performance distribution percentages. For example, the Sun Microsystems likewise ranks its 43,000 employees in three groups: 20 percent are “superior” that is equivalent the high performance from the to Vertex group, 70 percent are “Sun Standard” that is equivalent to Intermediate face with average performance and 10 percent are “underperforming” that is equivalent with Base Left plus Base Right with low performance. The company has been kept in touch with 43 underperforming staff to their tenuous status and provides one-on-one coaching to help redeem their performance.

Implication- Critical case 1: To Fire or Coaching to help redeem its performance. The company has been kept in touch with underperforming staff to their tenuous status and provides one-on-one coaching to help redeem their performance.

Implication - Critical case 2: The Low –performing employees on (Base Left ) only will generate half percent ( HCVA x 0,5) than that of average employee performance from the (Intermediate Face group)

3.6.1.4. Base Right

Employees that have low-performance and high-potential, however for some reason the employees are turning off from the job. We need to understand and explore the reason for this low performance and propose actions to reverse it.

This small group of employees may represent no more than 5 percent of the total of employees from the company. Peoples in this group still are strategic from the company and more than 5% 44 percent of the company employees in this group would impact the power of decision makers from the company in the short and long run.

Approach and Analyse: This group may be analyzed initially by the Leadership Member Exchange theory (LMX) and in a second moment, offer a career coaching for those employees, If applicable. LMX theory for those employees with a problem within the work environment and, career coaching for those employees with technical deficiency. In case of employee showed both, pass them first LMX theory and then by career coaching. Armstrong (2014) commented about programs to support employees in a hard moment:

“Culture support and reinforcement programs aim to preserve and underpin what is good and functional about the present culture”. ( Armstrong 2014, p.395)

Implication - Critical case 1: In this group, we are going to work with employees that have high potential but with low-performance. Sometimes, employees have to lack motivation because their workplace does not have a positive work environment or low motivation is for personal reasons. To resolve this, management could make a meeting to understand the reason an employee is showing poor performance.

After applied the LMX Theory or career coaching, If the employee does not show more of a lack of motivation or relationship problems, He should be relocated to the Vertex group or Intermediate Face, where the employee was before the trouble of performance.

However, if the opposite takes place, the employee not overcome the lack of motivation problem and still has a bad relationship with the team and boss, the employee should be moved to Base Left to be analyzed carefully in some moment, perhaps He may be fired. Northhouse(2016) define LMX as:

“Leader-Member Exchange (LMX) theory describes the dual relationship and the interactions between a leader and subordinate. All the leadership theories we have learned so far address the relationship between the leader and the subordinates as a group. LMX theory is a unique leadership technique because unlike traditional leadership theories, it focuses on the dyadic relationship and addresses the specific relationships between the leader and each subordinate”. (Northhouse, 2016 p.144)

Implication- Critical case 2: Value Contribution-Human Capital Value Added ( HCVA) The Low –performing employees on (Base Righ )only will generate half percent ( HCVA x 0,5) than that an average employee performance from the (Intermediate Face group)

Complete work and research

content

EN- Here are 10 phrases I’ve heard in healthy cultures.

2023-11-28T14:32:00.005+01:00

Here are 10 phrases I’ve heard in healthy cultures:

1. What problem are we trying to solve? = Solution-focused
2. What is our role? = Clarity-seeking
3. What do you think? = Inclusive
4. Is it aligned with our Values? = Purpose-driven
5. Let’s experiment = Growth-oriented
6. Who is the best person for this job? = Fair
7. What have we learned? = Reflective
8. What are the next steps? = Goal-oriented
9. How can I help? = Supportive
10. Thank you for your work = Appreciative

Remember: The common phrases you hear can reveal the type of culture you are creating.

Which of the 10 phrases have your heard? What other phrases are common in healthy (or unhealthy) cultures?

EN-The serving leader model

2022-07-28T14:05:00.001+02:00

https://www.youtube.com/watch?v=0kkPmppKm_4

AF2 Consulting -Working for clients in Brazil. Italy and Ireland

2021-10-07T12:08:00.007+02:00

Clients in Brazil

AF2 Consulting was established in 2015 to work with Businesses with a focus on the SAP environment to improve their client's business flow process and management practices. We work with stakeholders to develop an implementable business strategy, where we oversee its implementation within each level of the organization.

Clients in Italy in 2022 to 2024

Clients in Ireland in 2026

EN-My MBA Graduation on-line cerimony from Griffith College Dublin 2020 ,12th Dec, 1.30pm e Ireland friends

2021-05-04T01:35:00.015+02:00

Graduation Video:

https://www.youtube.com/watch?v=lhjfwpQJEwI

Griffith College Dublin in Ireland with some amazing friends from 2019 to 2022

EN-Volunteer Service in Dublin -Support Urban Cleaning Initiatives

2021-04-27T02:50:00.007+02:00

Support Urban Cleaning Initiatives

The first time I joined the Tolka Valley Park clean-up, it was early on a Saturday morning. The sun was just coming up, and the park looked quiet , almost too quiet. As I picked up my gloves and litter picker, I didn’t realize how satisfying it would feel to see the place transform little by little. With every bottle, wrapper, or old can we removed, the path looked a bit more alive.

People walking their dogs would smile or say thank you, and that small gesture made it all worth it. By the end, we stood around the collected bags, laughing and comparing our “finds.” It wasn’t just about cleaning ,it was about restoring something that belongs to everyone.

A few weeks later, I joined the Divine Mercy Soup Run. We met at Teach Mhuire around 8 p.m., where the smell of soup and tea filled the air. There was a quiet buzz as everyone packed sandwiches and filled flasks. I didn’t know what to expect, but as we walked through the city, led by an experienced volunteer, I began to understand what the evening was really about.

It wasn’t only about handing out food. It was about connection ,a few minutes of warmth and conversation that mean more than you’d think. Some people shared stories, others just smiled, but each meeting left an impression.

By the time we returned to Teach Mhuire, it was close to midnight. I was tired, but it was a good kind of tired , the kind that comes when you know your time made a difference. Between the clean-up days and the soup runs, I’ve realized volunteering isn’t just about giving back. It’s about feeling part of something bigger , a community that quietly shows up, time after time, to make things just a little better.

EN-One-day computers Will fit on a desk ( 1974)...several years later 2001 ( It is done).......2026....27 ...28....What’s coming next?

2021-04-26T18:49:00.010+02:00

https://lnkd.in/ef_qkNc

One-day computers Will fit on a desk ( 1974)...several years later 2001 ( It is done).......2026....27 ...28....What’s coming next?

In 1974, the idea of a computer small enough to fit on a desk seemed almost futuristic. Computers were giant machines, taking up entire rooms, but innovators were already imagining a day when personal computing could be accessible to everyone.

By 2001, that vision was realized. Desktops had become common in homes and offices, powerful enough to handle complex tasks and connect people across the globe. Technology had shrunk, speed had increased, and the computer had become an everyday tool.

Fast forward to 2021, and computers are everywhere, often invisible. Laptops, tablets, and smartphones are more powerful than the room-sized computers of decades ago, and artificial intelligence is changing how we interact with technology. Computing has become portable, personal, and smarter than ever.

So, what’s coming next?

Perhaps computers will become even more integrated into our lives, embedded in clothes, glasses, or even our surroundings. Maybe they’ll anticipate our needs before we even ask, blending seamlessly with augmented reality, virtual reality, and AI. The future could make today’s smartphones look like relics, quiet, invisible, and astonishingly intelligent.

The journey from a desk-sized dream to a world-sized reality is far from over. The next chapter? Only imagination and innovation will tell.

PT-Por detrás da PANDEMIA by Maria de Fatima

2020-08-18T00:31:00.002+02:00

Fico querendo dizer o que penso, mas como não gosto de confrontos infrutíferos..., me abstenho.

Por aqui,por ali,ouço resmonear.

Qualquer fagulha pega fogo.

Queria tanto falar da menina de , São Mateus, tão doído imaginar seu martírio e as agruras que passara.

Mas, não vou discorrer,discutir um assunto tão melindroso pra ouvidos moucos.

Queria falar também o quanto essa pandemia nos envelheceu....

Podem reparar...

A melanina fugiu dos cabelos....

O sorriso se escondeu detrás do pano.

Pálpebras caíram...., olhar opaco.

Alguns engordaram...( a maioria)

Outros emagreceram....( meu caso)

A insônia tomou conta do travesseiro.

O Brasil que já liderava, juntamente com os Estados Unidos,o consumo de ansiolíticos...., extrapolou.

O consumo do álcool subiu...

Será que só eu estou percebendo isso?

Nunca imaginei ver tanta briga, doença, preocupações, julgamentos, desamor...

Dá- se a impressão de povos rivais,e não irmãos.

Sou otimista/ realista.

Mas, que nós estamos diferentes, estamos.

Uma pandemia faz envelhecer?

Talvez pela velocidade com que as notícias nos chegam...., tudo é muito midiático.

Veja como o seu sorriso mudou...

Eu já vi o meu.

Obs: Texto sem nenhuma conotação pejorativa ou provocativa.

Até porque me incluo aí.

- Quem sabe ano que vem!!💃

Maria De Fátima Rodriguez M

Posts (Pageviews)

2019-08-22T12:58:00.005+02:00

Last updated: January 2026

EN- SAP Hierarchy Standard of profit center

2017-12-11T14:18:00.001+01:00

1. Introduction

It is a Tree-like structure that represents all the profit centers belonging to an area of controlling area, from the perspective of Controlling.

2. Hierarchy Standard of profit center

The cost centers can be combined in groups. The hierarchies profit Center can be create these groups by combining groups, according to the decision area, responsibility area or management area.

A hierarchy cost center comprises all profit centers for a given period and therefore represents all company code. This hierarchy is known as the standard hierarchy.

The standard hierarchy will be the representation of the organizational structure of the enterprise, enabling, in the first level, the consolidation of all expenditure for all company code assigned to controlling area. The individual structure of each branch is also represented through the standard hierarchy of groups.

3. Process flow in SAP

4. Detailing Process

· Smart coding for structuring the standard cost center hierarchy.

• Standard Structure profit enter.

Transaction code	KCH5N - Modificar
Menu	Controlling -> Profit Center Accounting -> Master Data -> Profit Center -> Define Standard Hierarchy

In the standard hierarchy there are two types of nodes as structural elements:

· Linking the cost center to a profit center is optional. However, when this does not exist mooring or mooring is inconsistent, the system will play all cost to a profit center defined as Dummy.

SAP Recommendation:

First, create a special group for the dummy profit center directly under the root node of the hierarchy. This facilitates later, in the information system, a view of profits and revenues not allocated in this area of accounting profits. The balance of the dummy profit center must be reset at the end of each month.

Characteristics of hierarchical nodes:

•'' Finally node '' directly profit centers can be assigned;

• "Compactors node'' not contain themselves profit centers, but other cluster nodes (node Finally Compactors or node).

This division of the nodes is done automatically by the system. If a node has already been assigned profit centers cannot be subordinate to him other nodes. Likewise, you cannot assign more profit centers to a node that already contains sub-nodes.

EN- What changes in SAP CO within the Material Ledger process with the SAP S/4HANA

2017-10-27T22:33:00.003+02:00

SAP CO Material leader with the SAP S/4HANA

For more informations , You can watch the Webinar about the questions above.

Link to access video from Webinar , below:
https://www.youtube.com/watch?time_continue=376&v=M9AHldOQmh4

Fonte: https://www.erpcorp.com

EN- Pageviews by Countries

2016-04-06T23:18:00.004+02:00

Countries visitors: 🇧🇷 🇬🇧 🇺🇸 🇮🇪 🇷🇺 🇳🇴 🇮🇳 🇩🇪 🇳🇱 🇮🇹 🇨🇭 🇵🇱 🇵🇹 🇸🇬 🇪🇸 🇿🇦 and others. Thanks a lot!

Last updated: January 2026

EN- Hierarchy Standard of profit center -Configuration

2016-04-03T18:01:00.000+02:00

Introduction

It is a Tree-like structure that represents all the profit centers belonging to an area of controlling area, from the perspective of Controlling.

Hierarchy Standard of profit center

The cost centers can be combined in groups. The hierarchies profit Center can be create these groups by combining groups, according to the decision area, responsibility area or management area.

A hierarchy cost center comprises all profit centers for a given period and therefore represents all company code. This hierarchy is known as the standard hierarchy.

Process flow in SAP

4. Detailing Process

Smart coding for structuring the standard cost center hierarchy.

• Standard Structure profit enter.

Transaction code	KCH5N - Modificar
Menu	Controlling -> Profit Center Accounting -> Master Data -> Profit Center -> Define Standard Hierarchy

In the standard hierarchy there are two types of nodes as structural elements:

Linking the cost center to a profit center is optional. However, when this does not exist mooring or mooring is inconsistent, the system will play all cost to a profit center defined as Dummy.

SAP Recommendation:

Characteristics of hierarchical nodes:

•'' Finally node '' directly profit centers can be assigned;

• "Compactors node'' not contain themselves profit centers, but other cluster nodes (node Finally Compactors or node).

EN- Controlling Area -Configuration

2016-04-03T17:46:00.003+02:00

Introduction

Controlling Area is the highest area unit in C.O groups several companies (Company Code) of the same company or several companies in order to assess more synthetic, cost accounting and revenue. All the company codes of the same control area (ACC) must use the same chart of accounts, have the same number of accounting periods may vary only the actual number of special periods. Can work with different currencies.

The group currency should be the currency of the ACC. All transactions to appropriate internal costs refer only to objects belonging to the same ACC, in other words, to allocate costs of a cost center to another, the two must belong to the same ACC. Note that these cost centers may belong to different company codes which will require later implementation of reconciliation to settle Financial Accounts.

The code has 4 positions alphanumeric.

Controlling Area - ACC

IMG Menu	Controlling à General Controlling à Organization à Maintain Controlling Area à Maintain Controlling Area
*Transação*	OKKP

Configuration Parameters:

Basic data :

Controlling Area : 0010

Denomination : Controlling Area XX

Responsible : User Code

Control assignment:

Company Acc: 2 Controlling Area intercompany (¹)

Definition of Currency

Type of Currency: 30 Currency Groups Company codes (²)

Currency: BRL

Other Settings:

Chart Accounts: 0001 Chart Accounts of Brazil (Chart Accounts Model 0050) (³)

Year variant: K4 Calendar Year, 4 special periods (4)

Standard hierarchy cost center: H01 Standard Structure Group XX (5)

Ledger Reconciliation (SA) document account Ledger

Notes :

• (¹) Company> ACC - 2 Controlling Area intercompany

The Cost Accounting covers several company codes. Allows stipulate to the ACC, a currency different from company code. All data relevant to cost accounting are grouped in a common ACC and are there available for appropriations and analysis. The vision of cost accounting and financial accounting view will be different. This process has advantages when, for example, should be executed a cost accounting of common costs for an enterprise with several branch that effecting their respective balances independently. In this case, fiscal year variants of the Company Code must be the same in relation to the number of posting periods and within the limits of periods. Besides, company codes must use the same chart accounts.

(³) 0001 Chart Accounts of Brazil (Chart Accounts 0050 Model)

Use the same chart accounts for all group company code. This process has advantages when, for example, should be executed a cost accounting of common costs for an enterprise with several subsidiaries that perform their respective balances independently.

(4) Year variant: K4 Calendar Year, 4 special period (4)

In this case, fiscal year variants of the company codes must be the same in relation of the number of posting periods and the limits of periods. Besides, company codes must use the same chart accounts.

(5) Area Structure Hierarchy Standard H01 Standard Groupo XX (5)

Creates a standard hierarchy for Controlling Area containing all cost centers that corresponds to the company code chart. Besides, the main focus in the chain all costs in the controlling area.

Configuration Parameters :

Activate Components / Control Data

Configuration Parameters :

Assignment Company Code :

0100

Grupo xx

PT- Results Analysis ( RA)- SAP CO and PS ( RA)

2016-03-28T18:28:00.000+02:00

Propósito do Resultas Analysis ( RA) .

Em setores como engenharia e construção, onde se pode levar meses ou anos para terminar um contrato ou projeto, é essencial reconhecer a receita , contra o tempo gasto, os custos incorridos ou marcos alcançados.
Análise de Resultados (RA) é uma ferramenta sofisticada dentro do módulo de Controlling que calcula o custos das mercadorias vendidas, o inventário WIP, as reservas , lucros a realizar ou a receita excedente.

O Ressults Analysis usa Porcentagem de Conclusão ( POC) com base em custos planejados e receitas para calcular os valores.Cálculo WIP e RA geralmente são (*) intercambiáveis. Significa que tanto o WIP quanto o RA mesmo sendo processos diferentes (mas com certa similaridade) podem ser usados alternadamente com o mesmo propósito, sem que o resultado seja prejudicado.

Este cenário enfoca as seguintes atividades:
1)Executando Results Analysis ( RA) :
2) Realizando a Liquidacao dos projetos;
3) Relatório Projetos -Lançamentos das receitas e relação dos KPIs ( Key Performance Indicator)

1)A primeira fase do processo envolve a execução do calculo do RA, que calcula os valores seguintes:

• Os valores de inventário
• As provisões para custos não realizados
• As provisões para perda iminente
• As provisões para reclamações / garantias e comissões
• Custo das vendas
• Receita Calculado.

Liquidação transfere os dados do Results Analysis (RA) para análise de rentabilidade e contabilidade financeira:

• WIP, provisões para custos não realizados, reservas para o custo de reclamações e as reservas para perda iminente para a contabilidade financeira por período;

• Receita, custo das vendas e provisões para perda iminente para CO-PA por período.
análise e liquidação resultados normalmente são executados para a cauda-final do processo no final do mês na contabilidade financeira e gerencial.

O pré-requisito para a execução do Results Analysis é que uma Chave do RA apropriada é atribuída ao alto nível do elemento PEP durante a configuração do projeto

Descrição Geral do Results Analysis ( RA) por Normas Contábeis ;

Em empresas de capital aberto do ramo de Engeharia, Industria , Incorporação Imobiliária existe a necessidade de apresentação de seus balanços e demonstrativos financeiros atendendo:

BRGAAP – Principios Contabeis Geralmente Aceitos no Brasil , conforme as Normas Brasileiras de Contabilidade, regulamentadas atraves do Conselho Federal de Contabilidade ( CFC), sendo utilizado o padrã contabil europeu IFRS ( International Financia Reporting Standards );

Us GAAP –Principio Contábeis Geralmente Aceitos nos EUA, padrão Americano.

IFRS-São Normas internacionais de Contabilidade emtida com o objetico de patronizar as demonstrações contabeis no mundo. Até 2001 eram conhecidas como International Accounting Standards , IAS ( Normas Internacional de Contabilidade) -

Desde de 2005 – Os paises da União Européia adontam as normas do IFRS

Fórmulas (POC) e métodos utilizados para o cálculo do Results Analysis (RA).

O POC é determinado de acordo com o método de avaliação escolhido pela área de negócios da empresa, , podemos calcular o Result Analysis usando vários métodos de avaliação e armazenar o resultado em diferentes versões de CO.

Normas Contábeis	Versões CO( RA)	Ledger	Grupo de Ledger
IFRS	0	0L	IFRS
BRGAAP	101 /200	1L	BRGAAP
IN84	103	3L	IN84

Ledger- Conceito e particularidade no processo de RA :

No SAP ECC 6.0, para atender as quatro exigências legais utiliza a funcionalidade princípios através da criação de livros contábeis distintos no SAP: Ex: ( 0L, 1L,3L)

Será definido o Livro societário BRGAAP como o livro principal, o USGAAP e IFRS como livros paralelos. O conceito de livro principal na contabilidade financeira faz com que todos os lançamentos provenientes de qualquer outro módulo sejam atualizados sempre no ledger principal e refletido nos paralelos.

Na configuração do RA para cada norma contábil ( IRFS , BRGAAP, CANGAAP e IN84 ) será utilizado uma versão de CO para armazenar a avaliação do RA.

O Método de cálculo do Results Analysis contém a regra para calcular os dados da determinação do resultado. Critérios de decisão:

As legislações distintas dos diferentes países determinam se os lucros não realizados podem ou não ser capitalizados.
Os custos planejados são necessários para a criação automática de provisões para risco de perda.

Particularmente no que diz respeito a capitalização de lucros não realizados, as legislações e as regras de avaliação aplicadas divergem significativamente entre os vários países da América do norte e da Alemanha.

Esta situação exige diferentes métodos de determinação de resultado que podem ser transferidos paralelamente para a contabilidade financeira , mas utilizando Ledgers diferentes.

Legendas para entendimento da fórmulas do POC :

R(p) Receita Planejada	C(p) Custo Planejado
R(a) Receita Real	C(a) Custo Real¨
R(c) Receitas que afetam o resultado	C(c) Custos que afetam o resultado
POC Percentagem of Completion Fórmula: POC = C(a)/ C(p)

Results Analises (RA) é um processo periódico que determina os custos e as receitas para um determinado período, baseado no planejamento de custo , receita e no percentual de conclusão do Empreendimento do Projeto E –( POC). Cada norma contábil irá utilizar uma estratégia de cálculo para o RA, conforme abaixo :

BRGAAP - Utiliza o método de custo proporcional para o Results Analysis (RA).

Fórmula: POC = C(a)/ C(p)

Exemplo de Cálculo POC :

1) No exemplo acima, vimos que o POC calculado usou o valor real do custo lançado durante o mês e dividiu pelo custo planejado do mesmo período, o que resultou no Percentual de Conclusão ( POC ) de 50% .

2) O POC será utilizado para calcular a receita que afeta o resultado , ou seja , o R(c) do período, conforme cálculo abaixo :

R(c)= POC x Receita Planejada

R(c)= 50% x R$ 3.000

R(c)= R$ 1.500

3) Para o Cálculo do Results Analysis (RA) , o valor do custo real do período será diminuído do valor do R(c) calculado, conforme abaixo :

RA= Receita do Período - Custo Real

RA= R$1.500 – R$ 1.000

RA= R$ 500

Exemplo de Lançamentos em CO e FI para o Results Analysis (RA)

EN- CKM3 Collective ( in mass)-Analysis of the cost of materials

2016-03-27T21:59:00.011+02:00

CKM3N (Collective Cost Analysis) is a powerful transaction within the Material Ledger that consolidates and analyzes material costs across multiple periods. After the Material Ledger actual costing run, CKM3N allows us to view actual costs broken down by month, cost category, and material type in a single, consolidated report.

This transaction is particularly useful when dealing with a large range of materials, as it offers extensive selection filters and summarization options, making it easier to perform month-end reviews and reconciliations. From a technical perspective, CKM3N leverages standard SAP functions such as MLCCS_KEPH_MLCD_READ, which retrieves the standard cost stratification, and CKMCD_MLCD_READ, which is essential for identifying multilevel differences and unallocated costs across the two main categories: Receipts and Production.

This level of detail allows for precise variance analysis and supports root-cause investigation of cost deviations. I frequently use CKM3N during month-end closing to validate production variances, reconcile material movements, and provide finance teams with transparent, auditable cost breakdowns for reporting purposes.

Details:

Tables CKM3 Collective : CKMLHD, CKMLKEPH, MARA,MBEW, TCKH3 ,TCKH1, CKMLCR,MLIT and MLCRF

First function :MLCCS_KEPH_MLCD_READ

  CALL FUNCTION 'MLCCS_KEPH_MLCD_READ'
    EXPORTING
      i_refresh_buffer = abap_true
      it_kalnr         = lt_kalnr
      i_from_bdatj     = p_bdatj
      i_from_poper     = p_poper
      i_to_bdatj       = p_bdatj
      i_to_poper       = p_poper
      ir_keart         = lr_keart
      ir_mlcct         = lr_mlcct
      ir_kkzst         = lr_kkzst
      ir_curtp         = lr_curtp
    IMPORTING
      et_keph_mlcd     = lt_keph_mlcd.

Second function :CKMCD_MLCD_READ

CALL FUNCTION 'CKMCD_MLCD_READ' "
* EXPORTING
*   i_to_poper =                " ckmlpp-poper  Posting Period
*   i_untper =                  " ckmlpp-untper  Value Structure Type
*   i_run_id =                  " ckml_run_id   Number of Costing Runs for Material Ledger
    .  "  CKMCD_MLCD_READ

Obs: There are many others functions in this development .

Categories:
Beginning Inventory, Production, Receipts, Cumulative Inventory, Consumption, Consumption Production, Ending Inventory

The first screen ( Data selection)

Second screen

TMAT( type of material )

Material Code

Short text of the material

ArAv( Plant)

Tp.Aval.

Estoque Total =Total inventory quantity

Unit ( Kilogram= KG);

Valor Total = Total Value (Standard cost of material within the month)

Diferença de Preço = Price difference ( Standard value – Actual value =Price difference within the month)

Valor Real = Actual Value (Standard value + Price difference )

EN- Protests in Brazil – March 2015

2016-03-17T15:44:00.001+01:00

Protests in Brazil – March 2015

A German journalist said this week that Brazilian politics is among the most fascinating in the world. He also commented:

“In Brazil, anything can happen. What might happen next week? Following Brazilian politics is even better than watching the TV show House of Cards.”