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Projects:Managerialaccounting/Functional Specs

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Managerial Accounting - Functional Specifications


The term analytical accounting is very broad and generally refers to the practice of exploiting accounting information for the purpose of supporting managerial decisions, as opposite as financial, legal or fiscal reporting.

At Openbravo, we prefer to use the term managerial accounting instead of analytical accounting.

Openbravo supports managerial accounting thanks to its embedded multi-dimensional accounting store that allows to analyze accounting information based on a number of pre-defined dimensions.

Some of these existing dimensions are not fully implemented in openbravo. This project as well aims to fully implement existing dimensions and add new ones as cost centers.

This project will distinguish between operational and analytic dimensions. Both of them will be used for analysis, but just analytic dimensions can be edited/modified after document completion.

Operational dimensions are:

Any of these dimensions when being used at breakdown level will be used just for analytic purposes.

Analytic dimensions are:


The purpose of this project is to enhance the application so that any analysis can be done just by configuring the system without the need of defining additional dimensions.

Both allocation and reporting of


Design Considerations


Allocation schemas will not be implemented in Phase I.

Cube base reports will not be delivered within Phase I.




Managerial Accounting Similar to Analytical Accounting. Refers to the capability of reporting accounting crossed by certain analytic dimensions for the purpose of supporting managerial decisions.

Functional Requirements

User roles & profiles

Business process definition

User stories

Story 1:

Openbravo as a company does analysis of their expenses and revenues both by project and by department.

How will system be configured?

Organizations will play an operational role (legal entity defintion and the mechanism to define scope/visibility of documents in the system).

The analytic requirements will be addressed with other accounting dimensions

The organization tree will be made by just three nodes: Openbravo Inc (main node), higher level of the hierarchy, and Openbravo Spain and Openbravo US as children of it.

These ones are the legal entities and the former is a consolidation level.

No more organizations at this moment are needed (later, we will apply the same approach for other countries).

Following dimensions will be used to analyze accounting information:

In GPS projects, revenue will be tracked by project as well, to calculate project profitability.

The same criteria will apply to other information not available in the system now (eg. budgeting will be based on those dimensions).

User Story 1:

Oscar, responsible for finance department in OB, is in charge of entering expense invoices in the ERP system.

Whenever an expense invoice is entered in the system, Oscar enters it in the system and allocates each of the lines with its corresponding project and department as follows:

Example 1:

Oscar receives an invoice coming from Paula, who is a free-land that works for Openbravo in several projects.

Oscar enters the invoice in the system bellow organization Spain, for 3000 euros against expense product outsourced-services and then will allocate those expenses to their related projects and departments.


As Oscar acknowledges that Paula has been involved both in Project 1 (50% of her time) ad project 2 (50% of her time), when entering invoice line information he allocates line net amount according to those percentages.

When Oscar posts the invoice to the ledger he checks that expense has been properly allocated to each of the projects.

He now can see that the 3000 euros distribute as follows:


Every month Oscar launches the invoicing process. This process generates all sales invoices coming from booked orders. Orders already contains information on the projects related, so when generating the invoices this info is inherited. Sales Region information is as well retrieved from business partner location.

With all of this info booked in the ledger, Oscar can now run the quarterly revenue report.


Functional requirements based on business processes

The development of this project will require modifications on several functional areas:


Dimension field group will display those dimensions which are enabled for any of the general ledger configurations defined. This definition can be done in general ledger configuration window under the Dimension tab.

Dimensions Managerial.png

These dimensions will be carried forward from one document to the next one, when using create from capabilities.

Changes on

Technical Requirements

Non-Functional Requirements

Open Discussion Items

Closed Discussion Items

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