What is consolidation system?

A consolidation system collects, eliminates and standardises accounting figures across companies so that group management gets a comprehensive basis of figures. With ReAI, the finance team can build a robust process that connects eliminations, currency conversion and reporting directly to the source systems.

Illustration of Consolidation System

What does a consolidation system do?

  • Automates eliminations of internal revenues, costs and balance sheet items.
  • Handles currency conversion and exchange rate differences for foreign units.
  • Standardizes chart of accounts and dimensions so that all legal entities follow the same structure.
  • Produces reports that build on accounting data warehouse and provide real-time insight to group management.

Key processes in ReAI

ProcessManual MethodConsolidation System
Elimination of internal transactionsExcel sheet per companyRules that automatically match intra-group documents
Currency managementPost-calculation with historical ratesCurrency engine that updates daily
ReportingSeveral versions of profit and lossOne common accounting dashboard
Notes and documentationText files in separate foldersAutomated production via automated note production

This is how you establish consolidation in ReAI

  1. Map the company structure and label internal counterparties with their own dimensions.
  2. Connect the data sources to ReAI and synchronize the chart of accounts with the corporate standard.
  3. Set up elimination rules and test them against historical data before going live.
  4. Schedule a continuous accounting close with partial deliveries throughout the month.
  5. Share consolidated reports via the ReAI portal so that the board has access to updated information.

Best practices for governance

  • Define clear division of roles between finance managers, controller team and local accountants.
  • Use workflow in ReAI to document approval of eliminations and adjustments.
  • Integrate results and forecasts with continuous reporting to ensure that forecasts and actual figures match.
  • Evaluate data quality monthly with measurements on deviations, latency and number of manual documents.

Common challenges and how to solve them

ChallengeConsequenceMeasures
Different Account PlansDelays in consolidationMap deviations and publish a master chart of accounts in ReAI
Insufficient documentationIncreased audit riskAssociate work tasks with each elimination rule
Lazy updates from subsidiariesOutdated Management InformationSet deadlines and notifications in ReAI for submission
No match between notes and ledgerDeviations in the annual accountsLink notes directly to registers in the system

Next step

Build a roadmap for further development of the consolidation process together with the financial management. When the consolidation system is tightly integrated with data warehouses and automated controls, ReAI can deliver more reliable management information and free up time for analysis and strategic advice.