Front Office.

Acronym for Financial Officer.

Acronym for Finance Responsible Assigned.

It is an internal control role assigned by GBU finance director to one plant controller (and only one plant controller) for each plant where the GBU is the dominant / host. FRA responsibilities are:

• Validate the costing model 
• Validate standard cost calculations
• Prepare variance analysis (WP1 only)
• Validate key steps of physical inventory (see physical inventory policy)

Financial module of SAP.

Acronym for Ficha de Conteúdo da Importação.