Accounting Process Transformation For a Large Supermarket Chain

Thanks to LeverX, a supermarket chain Makro completed the transition to international financial reporting standards (IFRS) based on SAP solutions.


Thanks to LeverX, a supermarket chain Makro completed the transition to international financial reporting standards (IFRS) based on SAP solutions.



The Makro supermarket chain has been on the market since 2010. By now, it is the largest supermarket chain in the Republic of Uzbekistan. It includes 109 supermarkets throughout the country.


In 2015, the supermarket chain Makro in the Republic of Uzbekistan implemented the SAP ERP system (FI, CO, MM, and SD modules). In 2021, the company set new goals of automating the market tendencies and legal requirements that have changed over the last 6 years. To move to international financial reporting standards (IFRS), the company needed to reengineer and automate the existing accounting, sales, logistics, and controlling processes.


Our team analyzed and reengineered the existing logistics and accounting processes, as well as set up several new processes covered by SAP solutions.

Solution’s Description

Leverx Group works with companies and organizations to address the complex challenges of today's business world. Each of our partners is an experienced, innovative, and proven leader in their respective fields.


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Audit of customer's business processes

During the audit, LeverX consultants, together with the customer, determined which of the current business processes are relevant and which should be optimized or configured from scratch.

LeverX consultants also designed and offered solutions for accounting process transformation to move to IFRS and enhance sales, logistic, and controlling processes.

SAP Financial Accounting (FI)

Within the SAP FI module, experts made the following changes:

  • Provided for three registers for accounting: IRFS (main register), NAS (National Accounting Standard of the Republic of Uzbekistan), and tax register (income tax).
  • Configured a general ledger chart of accounts.
  • Implemented indirect tax accounting.
  • Implemented deferred expense accounting process.
  • Implemented automatic generation of bank payments.
  • Transformed cost accounting processes and processes of accounts receivable and accounts payable.
  • Activated the material register, which allows the most accurate calculation of material prices in two currencies.
  • Configured an instrument that allows you to fully automate the process of closing the period in accounting and management.

Among the integration tasks, the following were implemented:

  • Integration with a third-party system,, in terms of receiving/sending invoices and signing their EDS in the ERP system. The third-party system, in turn, is integrated with the tax inspection of the Republic of Uzbekistan.
  • Automatic updating of exchange rates in accordance with the National Bank of the Republic of Uzbekistan and price calculation under the current exchange rate.

SAP Controlling (CO)

LeverX consultants, together with the customer, formed the concept of accounting and analysis of enterprise performance.

SAP CO realized opportunities:

  • Transparent organizational structure based on cost center hierarchy and profit center.
  • Ratio analysis of administrative and production costs.
  • A detailed accounting of investment measures based on SAP CO investment orders.
  • Implementation of management reporting that simplifies the analysis of budget expenditures.

SAP Material Management (MM) and SAP Sales and Distribution (SD)

LeverX consultants, together with the customer, solved the following business issues related to procurement and sales:

  • Audit and standardization of business processes.
  • Modification of sales pricing schemes for new business processes in terms of pricing management that allows increasing the competitiveness of the customer’s goods, as well as improving customer loyalty.
  • Automatic calculation of VAT from the cost of goods and the transition to the net price.
  • Differentiation of logistics processes through displaying different flows to track statuses and transparent reporting development.

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SAP AM is a more modern cloud-based solution that can be integrated with innovative SAP Cloud Platform IoT.

Both solutions help to improve enterprise asset productivity with constant monitoring, analytics, and timely diagnostics.








Web Services


Document Management

  • Document Release
  • Material Master Release and Extension
  • Sales Order Release
  • Manufacturing Instruction Release

Request Management

  • Procurement Request
  • Tooling Change Request
  • Shop Floor Issue Request
  • Customer Issue Request
  • Plant Maintenance Work Request
  • Request for Quote

Project Benefits

Thanks to the completed project tasks and the implementation of new business processes, the customer ensured:

  • Proper accounting and tax accounting maintenance in accordance with legal requirements.
  • Analysis of cost items in all subsidiaries (stores). This analysis helps to make the right management decisions on cost adjustments.
  • Transparent accounting and management accounting.
  • Reduction of labor costs in dealing with operational issues, which allows the customer's employees to spend more time on solving analytical and strategic issues.

All of the opportunities mentioned above will enable the customer to increase business efficiency and profitability.


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