Glossary of Terms beginning with S

Click one of the letters above to go to the page of all terms beginning with that letter.
S2P

Services to the Public

Sale (or Standard) Order

A customer request received by a sales area for the delivery of goods or services at a certain time.

SAN

Storage Area Network

SAP

SAP Enterprise Resource Planning (ERP) 6.0 is the system that is being implemented by Umoja. It will replace some UN systems and will be connected with others in order to share information. SAP will provide a financially integrated and robust centralized system.
SAP stands for Systems, Applications and Products in Data Processing.

SAP BW

SAP Business Warehouse - a model-driven data warehousing product based on the SAP NetWeaver ABAP platform. It collects, transforms and stores data generated in SAP and non-SAP applications and make it accessible through built-in reporting, business intelligence and analytics tools, as well as third-party software. (Source: SAP)

Scheduled Preventive Maintenance

Maintenance or inspections done on a regular or cyclic basis for the purpose of preventing malfunctions/failures. This type of maintenance is normally planned over a long term.

SCM

Supply chain management is the broad range of activities required to plan, control and execute a product's flow, from acquiring raw materials and production through distribution to the final customer, in the most streamlined and cost-effective way possible.

SCOR Model

Supply Chain Operations Reference Model - A management tool used to address, improve, and communicate supply chain management decisions within a company and with suppliers and customers of a company.

SCR

Scope Change Request

SD

Sales and Distribution

SDM

Service Delivery Model

Secondary Cost Element

Used to allocate cost between cost objects within Controlling. In some cases, a Secondary Cost Element may exist in Controlling only, with no corresponding Finance counterpart of posting.

Segment

A division of a company for which financial statements can be created for external reporting.

Segment accounting policies

Accounting policies adopted for preparing and presenting the financial statements of the consolidated group or entity as well as those accounting policies that relate specifically to segment reporting.

Segment assets

Segment assets are those operating assets that are employed by a segment in its operating activities and that are either directly attributable to the segment or that can be allocated to the segment on a reasonable basis. Segment assets include:
Receivables, loans, investments or other revenue-producing assets that relate to a segment's segment revenue which includes interest or dividend revenue; and
• Investments accounted for under the equity method only if the net surplus (deficit) from such investments is included in segment revenue; and
• Joint venture's share of the operating assets of a jointly controlled entity that is accounted for by proportionate consolidation in accordance with 1PSAS 8 Financial Reporting of Interests in Joint Ventures.
Segment assets do not include income tax or income tax equivalent assets that are recognized in accordance with accounting standards dealing with tax effect accounting.

Segment Expense

Segment expense is an expense resulting from the operating activities of a segment that is directly attributable to the segment and the relevant portion of an expense that can be allocated on a reasonable basis to the segment. These include expenses relating to the provision of goods and services to external parties, and expenses relating to transactions with other segments of the same entity. Segment expense does not include: (a) extraordinary items; (b) interest, including interest incurred on advances or loans from other segments, unless the segment's operations are primarily of a financial nature; (c) losses on sales of investments or losses on extinguishment of debt unless the segment's operations are primarily of a financial nature; (d) an entity's share of net deficit or losses of associates, joint ventures, or other investments accounted for under the equity method; (e) income tax or income-tax equivalent expense that is recognized in accordance with accounting standards dealing with tax effect accounting; or (f) general administrative expenses, head office expenses, and other expenses that arise at the entity level and relate to the entity as a whole. However, costs are sometimes incurred at the entity level on behalf of a segment. Such costs are segment expenses if they relate to the segment's operating activities and they can be directly attributed or allocated to the segment on a reasonable basis. Segment expenses includes joint venture's share of the expenses of a jointly controlled entity that is accounted for by proportionate consolidation in accordance with IPS AS 8 Financial Reporting of Interests in Joint Ventures.

Segment Liabilities

Segment liabilities are those operating liabilities that result from the operating activities of a segment and that are either directly attributable to the segment or can be allocated to the segment on a reasonable basis.

Segment Revenue

Segment revenue is revenue reported in the entity's statement of financial performance that is directly attributable to a segment and the relevant portion of entity revenue that can be allocated on a reasonable basis to a segment, whether from budget appropriations or similar, grants, transfers, fines, fees or sales to external customers or from transactions with other segments of the same entity.

Separate Financial Statements

Separate financial statements are those presented by a controlling entity, an investor in an associate or a venturer in a jointly controlled entity, in which the investments are accounted for on the basis of the direct net assets/equity interest rather than on the basis of the reported results and net assets of the investees.

Service Potential

Service potential is the anticipated future benefits to be obtained from an asset. Assets that are used to deliver goods and services in accordance with an entity's objectives but which do not directly generate net cash inflows are often described as embodying service potential.

Short-term Employee Benefits

Short-term employee benefits are employee benefits (other than termination benefits) that fall due wholly within 12 months after the end of the financial period in which the employees render the related service.

Significant Influence

Significant influence is the power to participate in the financial and operating policy decisions of an activity but is not control or joint control over those policies.
Significant influence may be exercised in several ways, usually by representation on the board of directors or equivalent governing body but also by, for example, participation in the policy making process, material transactions between entities within an economic entity, interchange of managerial personnel or dependence on technical information. Significant influence may be gained by an ownership interest, statute or agreement. With regard to an ownership interest, significant influence is presumed in accordance with the definition contained in International Public Sector ' Accounting Standard IPSAS 7 Accounting for Investments in Associates.

SLD

System Landscape Directory

SME

Subject Matter Expert

SOA

Service Oriented Architecture

SOW

Statement of Work is a commonly used document in the field of project management. It defines project-specific activities, deliverables and timelines for a vendor. The SOW also includes detailed requirements and pricing, with standard regulatory and governance terms and conditions.

SPCL

Supply Chain and Logistics

SPE

Shipment of Personal Effects

SPM

Special Political Mission

SPOC

Strategic Project Oversight Committee

Sponsored Class

Groupings of GL accounts that facilitate reporting to the donor and enforcing donor restrictions. They represent the view that the sponsor wants reported back to them. They also represent a level at which the sponsor requires processes to be controlled.

Sponsored Programme

This object is used to provide the donor with the view of the Grant data they are expecting. Sponsored Programs are defined by the organization to reflect the reporting structure required by the donor as well as to reflect and enforce any restrictions imposed on the funds by the donor.

Spot Exchange Rate

Spot exchange rate is the exchange rate for immediate delivery.

SPPM

Strategic Planning and Performance Management

SRM

Supplier Relationship Management

ST

String Testing

ST

Surface Transport

Statistical Key Figures

Statistical Key Figures required for reporting and allocations may be entered into the system during the month or at month-end. They are recorded with a Controlling document number.

STO

Inter or intra Mission transfer of goods