ML最经典解释文章有对应Note.docx

ML最经典解释文章有对应Note.docx

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ML最经典解释文章有对应Note

AC530-TrainingMay2005:

Tran1,Train2,Train3,Train4,Train5

DatesinCO-PC

OSSNotes

Concepts/documentation

Changeprice:

MR21,MR22andCKMPRP

Pricelimiter

Notdistributedpricedifferences

Transferpostingfrommaterialtomaterial

Exchangerates

MaterialLedger-OpenQuestions

EBPRD:

Single-levelpr.diff.beginninginventory

EBPRV:

Multi-levelpr.diff.beginninginventory

VNPRD:

Offsetagainstsingle-levelpricediff.

EBPRD:

Writeoffsingle-levelpricedifferences

EBPRV:

Writeoffmulti-levelpricedifferences

VNPRV:

Offsetagainstmulti-levelpricediff.

ZUPRV:

Pricedifferencesfrompreviouslevels

AccountAssignment

InAccountAssignment,thefollowingtransactionsaretomaintained:

PRDforpricedifferencepostings（settlement,invoices,…）

PRYforsingle-levelpricedifferences（closingentriesofActualCosting）

PRVformulti-levelpricedifferences（closingentriesofActualCosting）

KDMforexchangeratedifferencepostings（settlement,invoices,…）

KDVforsingle/multi-levelpricedifferences（closingentriesofActualCosting）

LKWforalldifferences,ifclosingentriesofActualCostingareperformedwithoutrevaluationofendinginventories.

GBB/AUIfortherevaluationofMaterialswithactualactivityandbusinessprocessprices

Accountingkeysfor"transferpostingfrommaterialtomaterial"

OSSnote:

Postinglogicofthematerialledgerclosing

Thedifferencesarepostedasfollows:

Pricedifferences-Inventory（transactionkeyBSX）againstpricedifferences（transactionkeyPRY）

Exchangeratedifferences-Inventory（transactionkeyBSX）againstexchangeratedifferences（transactionkeyKDM）

Differencesfromrevaluations-Inventory（transactionkeyBSX）againstrevaluations（transactionkeyUMB）

Consumption（withdrawalforaproductionorderoracostcenter,forexample）isalwayspostedatthecurrentvaluationpriceandcollectedinthematerialledger.Nodifferencesoccurinthiscase.YoucanseethisconsumptionunderOtherinward/outwardmovementsinthematerialledgerdatadisplay.

UMB:

4021020RevaluationofStandards（Automatic）P&L

KDV:

4021520Allocationofexchangeratedifferences-act.costP&L

LKW:

1156430MLInventory-Adj

foralldifferences,ifclosingentriesofActualCostingareperformed

withoutrevaluationofendinginventories.

PRY:

4021320MLPrDiffSgl（Auto）

AUI:

4031480ProductionOutput-FinishedGoods

Revaluationofstandardcosts:

1152020FinishedMaterials

4021020RevaluationofStandards-（Automatic）

Sameaccountusedtopostinvdiff

Revaluationduetoactualcostingrun:

GLaccountsrelatedtoML:

1156430MLInventory-ADJ-ActualCosting

1156431MLInventory-ADJ-ActualCostingManual

1156490MLInventory-ADJ-ActualCosting

2110150MLAccrual-ADJ

2110151MLAccrual-ADJ-manual

4021289PriceDifferenceallocatedtoInvAdjbyML（Manu

4021410PriceDifferenceNotDistributedbyML（Manual）

4021322MtlLdgPriceDiffAdjustment（Manual）-NoPostCO

4021320MaterialLedgerPriceDiffSingleLevel（Auto）

4021330MaterialLedgerPriceDiffMulti-Level（Auto

Onlymulti-levelconsumptionsarerevaluated.

Differencesforsingle-levelconsumptionsremainonthePRDaccount.

ItiscommonbusinesspracticetouseP&LAccountsforthetransactions.However,differentpracticesmaybecommoninothercountries.

IntegrationwithCostCenterAccountingandABC.

CO-PARevaluation

PeriodicvaluationmakesitpossibleforyoutoselectandvaluateactualdatawhichhasalreadybeenpostedtoProfitabilityAnalysis（CO-PA）.Itusesavaluationstrategydefinedespeciallyforthepointofvaluation02（Periodicactualvaluation）.ThisfunctionisavailablefortherecordtypesA（incomingsalesorders）andF（billingdata）aswellasuser-definedrecordtypes.

Periodicvaluationisuseful,forexample,ifyoupostedlineitemstoCO-PAatthebeginningoftheperiodusingthestandardcostofgoodsmanufactured,andwanttovaluatethemagainlaterusingthemostup-to-datecostsorusingtheactualcostsofgoodsmanufactureddeterminedinMaterialLedger（seealsoSettingUpValuationUsingActualCostEstimatesfromMaterialLedger）.

Thesystempoststhedifferencebetweentheoriginalvaluesofthelineitemandthenewvaluesinanew,separatelineitem.Ifyouperformperiodicvaluationmorethanonceforasinglelineitem,thesystempostsanew"difference"lineitemeachtimethevalueschange.

Onceyouhaveperformedperiodicvaluation,youcandisplaythenewvaluesintheinformationsystem.

Forvaluationusingmaterialcostestimates,youcanchoosethealternativeoptionofdisplayingtheperiodicallycalculatedvaluesseparatelyfromtheoriginalvalues.Todothis,youneedtodefinespecialvaluefieldsintowhichtostorethevaluesfromperiodicvaluation.

OnlyvaluesthatarecalculatedinCO-PAduringvaluationcanberecalculatedinperiodicvaluation.However,thosequantitiesandvaluesthatarestoredaccordingtothesamevaluefieldassignmentfoundinSDpricingwhentransferredfromsalesordersandbillingdocumentsremainunchanged.

SettingUpValuationUsingActualCostEstimatesfromMaterialLedger

InProfitabilityAnalysis,notonlycanyouvaluateyoursalesquantitiesusingastandardpricedeterminedwithastandardcostestimate,butyoucanalsovaluatethemusingactualcostestimatesfromMaterialLedger.Youcancopytheactualcostestimateeitherasasingletotalastheaveragetransferpriceorindetailastheactualcostcomponentsplit.Valuationusingactualcostestimatesoccursperiodicallyafterperiod-endclosinghasbeenperformedinMaterialLedger,therebydeterminingtheactualcostestimate.

IntheinformationsysteminProfitabilityAnalysis,youcancomparetheCOGMcostcomponentsforthestandardcostestimatewiththosefortheactualcostestimate.Thisallowsyoutoanalyzewhereanyvarianceshaveoccurred.

Thefollowingsectiondescribestheprocedurethatyoufollowifyousetupvaluationusingactualcostestimatesretrospectively.Thisisthecase,forexample,iftheapplicationcomponentActualCosting/MaterialLedgerisinstalledafterProfitabilityAnalysis.

TransactionCKM3

InfoPack/BPP.

The‘MaterialPriceAnalysis’viewofthematerialledgerisdividedintothefollowingdatacategories.

Thematerialledgerdataincludesthefollowingcategoriesthatreferencetherespectiveperiodintherespectivecurrency:

Beginninginventory（Inventorybroughtoverfromthepreviousperiod）

Pricechange

Receipts（Anymovementofmaterialtoinventoryandassociatedtransactionsthatmayleadtochangeinthevalueofinventory.Example,GoodsReceipt,InvoiceReceipt）

Otherreceipts/consumption

Cumulativeinventory

Consumption（Anyissueofinventory.Example,Materialissuetoaproductionorder,transferfromstock）

Endinginventory/currentinventory（Cumulativeinventorylessconsumption）

Thecategoriesareusedinthematerialledgerupdate,mainlyforthepurposeofcollectingpricedifferencesandexchangeratedifferencesforsingle-levelandmultilevelmaterialpricedetermination.

ThecategoriesabovethelineCumulativeinventoryinfluencethecalculationoftheperiodicunitpricefortheperiodtobeclosed,andthereforealsoinfluencethevaluationofthematerialifyourevaluatetheinventoryinmaterialpricedetermination（Thesecategoriesaffecttheprice）.

Consumptionshavenoinfluenceonsucharevaluationbecausetheyarealwaysvaluatedatstandardprice（Thiscategorydoesnotaffecttheprice）.

Ifyouwanttoshowparticularinwardmovements（suchasinwardmovementswithoutpurchaseorders）separately,orifyouwantparticularconsumptions（suchaswithdrawalsforsampling）inyourenterprisetohaveaninfluenceonrevaluation,youcanrepresentthisinCustomizingfortheActualCosting/MaterialLedgercomponentusingmovementtypegroupsformaterialupdate.SuchtransactionsthenappearunderthecategoryOtherreceipts/consumption.

Toseethetransactionsanddocumentsforacategory,chooseExpandsubtreeandchoosethecorrespondingline.

Occasionallythecategorynotdistributedwillappear.Thiscategorycontainsamountsthatwerenotdistributedtousageandendinginventoryduringmaterialpricedetermination,forexamplebecausetheinventorylevelwasnotsufficientforadjustments.

Usingthetransaction‘Materialpriceanalysis’（CKM3）,itispossibletoseevaluesofmaterialtransactionsforaparticularmaterialinaspecificplantineachofthedatacategoriesaboveineveryperiod.Italsoshowsthepriceandexchangeratedifferenceforeachtransaction.Belowisascreenshotofthematerialanalysisscreen:

The‘PrelimVal’（PreliminaryValue）columnrepresentsthevalueofthetransactionquantitybasedonthecurrentstandardpriceofthematerial.

PreliminaryValue=Quantity*StandardPrice

The‘Pricediff’（PriceDifference）columnrepresentsthedifferenceinvalueofthetransactionquantityduetoadifferenceintheactualunitpriceofthematerial.Thedifferencemaybewithrespecttothestandardpriceorpriceonanotherdocument.

Examples:

Pricedifferenceatgoodsreceipt=priceatgoodsreceipt*goodsreceiptquantity–standardprice*goodsreceiptquantity

Pricedifferenceatinvoicereceipt=priceatinvoicereceipt*invoicequantity–priceatgoodsreceipt*goodsreceiptquantity

The‘ExRtdiff.’（ExchangeRateDifference）representsthedifferenceinthevalueofthetransactionduetochangeinexchangerateatdifferentpointsoftime.

The‘Price’representsthe‘ActualPrice’thattheMaterialLedgercalculatesatperiode