Data migration to SAP S/4HANA Cloud Public Edition can be effectively conducted using XML or CSV templates and Core Data Services (CDS). XML or CSV templates are provided for a range of data objects and can be used to upload master and transactional data from legacy systems into SAP S/4HANA Cloud. This method is widely used for its simplicity and compatibility with various data sources. On the other hand, Core Data Services offer a more sophisticated approach, allowing for the development of custom data models and services for data extraction, transformation, and load processes. CDS is particularly useful for complex migration scenarios where standard templates might not suffice.

References:

• SAP S/4HANA Cloud data migration documentation and tools
• Guidelines for using XML and CSV templates for data migration

In the 'Maintain Business Roles' SAP Fiori app, key activities include assigning business catalogs to a business role and maintaining restrictions. Business catalogs, which group together Fiori apps and other resources based on business functions, can be linked to business roles to define the set of apps and actions a user with that role can access. Additionally, setting restrictions within a business role allows for further refinement of what users can see or do within the apps, tailoring access to the specific needs and security requirements of the organization.

References:

• SAP Fiori Administration Guide
• SAP S/4HANA Cloud security and role management documentation

For producing external financial statements based on cost-of-sales accounting, the 'Functional area' dimension is used. Cost-of-sales accounting is an approach that matches thecosts of products sold with the revenues generated from their sale, providing a more accurate representation of the profit for a specific period. The functional area dimension allows for the classification of expenses according to the functions within an organization, such as production, sales, or administration, making it a key dimension for cost-of-sales accounting. This classification helps in the preparation of income statements where expenses are categorized based on their function, which is essential for cost-of-sales accounting.

References:

• SAP S/4HANA Cloud documentation on financial reporting and analytics
• Financial Accounting standards and practices that discuss the principles of cost-of-sales accounting