Inventory Valuation for Year End Closing (182)uacnlinks.org/sap/wp-content/uploads/2016/03/PERT_182_Inventory... · Inventory Valuation for Year End Closing (182) SAP AG ... (FI),

EHP6 for SAP ERP 6.0

July 2012

English

Inventory Valuation for Year End Closing (182)

SAP AG Dietmar-Hopp-Allee 16 69190 Walldorf Germany

Business Process Documentation

SAP Best Practices Inventory Valuation for Year End Closing (182): BPD

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Copyright

2012 SAP AG. All rights reserved.

SAP, R/3, SAP NetWeaver, Duet, PartnerEdge, ByDesign, SAP BusinessObjects Explorer, StreamWork, SAP HANA, and other SAP products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of SAP AG in Germany and other countries.

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Crossgate, m@gic EDDY, B2B 360, and B2B 360 Services are registered trademarks of Crossgate AG in Germany and other countries. Crossgate is an SAP company.

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These materials are subject to change without notice. These materials are provided by SAP AG and its affiliated companies ("SAP Group") for informational purposes only, without representation or warranty of any kind, and SAP Group shall not be liable for errors or omissions with respect to the materials. The only warranties for SAP Group products and services are those that are set forth in the express warranty statements accompanying such products and services, if any. Nothing herein should be construed as constituting an additional warranty.


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Icons

Icon Meaning

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Example

Note

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Syntax

External Process

Business Process Alternative/Decision Choice

Typographic Conventions

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Cross-references to other documentation.

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Variable user entry. Pointed brackets indicate that you replace these words and characters with appropriate entries.


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Contents

1 Purpose ............................................................................................................................ 5

2 Prerequisites .................................................................................................................... 5

2.1 Master Data ............................................................................................................................ 5

2.2 Business Conditions ............................................................................................................... 6

2.3 Roles ...................................................................................................................................... 7

2.4 Preliminary Steps ................................................................................................................... 8

2.4.1 Setting Controlling Area .................................................................................................. 8

3 Process Overview Table .................................................................................................. 9

4 Process Steps ................................................................................................................ 11

4.1 Stock Valuation for Raw Materials and Trading Goods ....................................................... 11

4.1.1 Procurement of Raw Materials and Trading Goods ..................................................... 11

4.1.2 Determination of Lowest Value for Raw Materials and Trading Goods on the Basis of Market Prices ........................................................................................................... 12

4.2 Stock Valuation of Semifinished and Finished Products Determination of Lowest Value Using Inventory Costing ............................................................................................ 14

4.2.1 Copying Inventory to Controlling Version ..................................................................... 15

4.2.2 Posting Book Depreciation (N/A) .................................................................................. 17

4.2.3 Revaluation: Set Old Posted Values Depreciation to Zero (N/A) ................................. 19

4.2.4 Activity Price Planning - Plan Activity Based on Capacity (N/A)................................... 20

4.2.5 Activity Price Planning - Plan Reconciliation (N/A) ....................................................... 21

4.2.6 Activity Price Planning - Change to Calculate Rates Based on Capacity (N/A) ........... 22

4.2.7 Activity Price Planning - Plan Price Calculation (N/A) .................................................. 23

4.2.8 Inventory Costing .......................................................................................................... 25

4.2.9 Price Update Marking ................................................................................................ 26

4.3 Analyzing Stock Valuation for Materials using Price Comparison for Each Material Stock Account/Material Type/Material ........................................................................................... 28

4.4 Stock Value Adjustment ....................................................................................................... 29

5 Appendix ........................................................................................................................ 31

5.1 Reversal of Process Steps ................................................................................................... 31


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Inventory Valuation for Year End Closing

1 Purpose This document outlines the process of inventory valuation at the end of the fiscal year. It provides end users with an example process description, which they can use as a template for their own valuation processes.

The Business Process Documentation includes the following process steps:

Stock valuation, using lowest value principle for raw materials, packaging materials and trading goods

Additional devaluations by movement rate

Inventory costing for finished and semifinished products, in accordance with the lowest possible valuation principle

Stock value reporting in the form of a comparison analysis

Manual inventory value adjustment posting in the financial accounting component

These Business Process documents can be used by all companies running an SAP ERP system that integrates the Materials Management (MM), Production Planning (PP), Financial Accounting (FI), and Controlling (CO) components.

The inventory cost estimate calculates tax-based or commercial prices for semifinished and finished products. After the inventory is cost, the costing results are transferred to the material master as tax-based and commercial prices.

Inventory valuation is carried out in accordance with local legislation), including settings for the overhead structure, valuation variant, and stock valuation with devaluation on the basis of movement rate.

2 Prerequisites

2.1 Master Data

You have entered the master data required to go through the procedures steps of this scenario. Ensure that the following scenario-specific master data exists before you run this scenario:

Master data Value Selection Comment

Material master materials used for procurement and materials that are produces, for example materials with material type FERT/HALB/ROH/VERP/HAWA

no specific materials necessary, but transaction data must be available

Production master Data BOM, Work center, routing

For all FERT and HALB data that is used for costing with quantity structure

Cost center *


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Master data Value Selection Comment

Activity types * all activity types all activity types used for costing with quantity structure

Cost center group

Field Name Description User Actions and values Comment

Cost Center Group

3B CAP TECHNICAL OPERATION

42 UFL OPERATIONS

4D SWAN OPERATIONS

59 GCL SE II

5A GCL WEST

5B GCL LAGOS

5C GCL JOS MILLS -OPERATIONS

5D GCL KANO

5E GCL ONITSHA

5F GCL EWU

Activity type group YBMF_P00_AT activity types used for manufacturing

Cost element all production-relevant cost elements in group 10_CE

Cost element 920500 only for planned values

Account 910590

2.2 Business Conditions

The business process described in this Business Process Documentation is part of a bigger chain of integrated business processes or scenarios. Therefore you must have completed the following processes and fulfilled the following business conditions before you can start running this scenario:

Business condition Scenario

Before you can run this scenario, you must have completed the following scenarios:

Procurement without QM (130)

Make-to-Stock Production Discrete Industry (130) (for material F126)

or/and

Make-to-Stock Production Process Industry (146) (for material F29)

or/and

Procurement without QM (130)

Make-to-Stock Production Discrete Industry (130) (for material F126)

Make-to-Stock Production Process Industry (146) (for material F29)


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Business condition Scenario

Repetitive Manufacturing (149) (for material S21)

or/and

Make-to-Stock Process Industry (146)

Repetitive Manufacturing (149) (for material S21)

Make-to-Stock Process Industry (146)

2.3 Roles

Use

To run this scenario in the SAP NetWeaver Business Client (NWBC), the following roles must already be installed. The roles in this Business Process Documentation must be assigned to the user or users running this scenario. You only need these roles if you are using the NWBC interface. You do not need these roles if you are using the standard SAP GUI.

Prerequisites

The business roles have been assigned to the user who is running this scenario.

Business role Technical name Process step

Employee (Professional User)

SAP_NBPR_EMPLOYEE_S Assignment of this role is necessary for basic functionality.

Warehouse Manager

SAP_NBPR_WAREHOUSEMANAGER_M

Determination of lowest value

Warehouse Manager

SAP_NBPR_WAREHOUSEMANAGER_M

Analyze stock valuation

Enterprise Controller

SAP_NBPR_CONTROLLER_M Copy inventory to CO-version


SAP_NBPR_CONTROLLER_M Post book depreciation


SAP_NBPR_CONTROLLER_M Revaluation


SAP_NBPR_CONTROLLER_M Activity price planning capacity (optional)


SAP_NBPR_CONTROLLER_M Plan reconciliation


SAP_NBPR_CONTROLLER_M Change rate base to capacity (optional)


SAP_NBPR_CONTROLLER_M Plan price calculation

Product Cost Controller

SAP_NBPR_PRDCOST_CONTRLR_S

Costing (cost estimate)


SAP_NBPR_PRDCOST_CONTRLR_S

Price update


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Business role Technical name Process step

General Ledger Accountant

SAP_NBPR_FINACC_S Post stock revaluation

2.4 Preliminary Steps

First, check if purchase requisitions are available in transaction MD04. If no purchase requisitions are available, perform the following steps:

- In case of material planned by reorder point planning:

MRP does not create purchase requisitions if the available quantity is bigger than the reorder point. In this case, reduce the stock of that material with MIGO and movement type 562.

- In case of material planned by MRP type PD (MRP):

MRP does not create purchase requisitions if the available quantity is larger than the current requirements. In this case, create planned independent requirements with MD61.

You need to complete the settings and configurations that are necessary for a standard cost estimate. For an example, refer to the Product Cost Planning (169) scenario.

2.4.1 Setting Controlling Area

Use

The controlling area is to be set before you carry out the first steps in controlling.

If the controlling area is already assigned in the user parameters (see the Quick Guide), this step is no longer necessary and can be omitted.

Procedure

1. Access the transaction choosing one of the following navigation options:

Option 1: SAP Graphical User Interface (SAP GUI)

SAP ECC menu Accounting Controlling Cost Center Accounting Environment Set Controlling Area

Transaction code OKKS

Option 2: SAP NetWeaver Business Client (SAP NWBC) via Business Role

Business role Enterprise Controller

(SAP_NBPR_CONTROLLER_M)

Business role menu Overhead Cost Controlling Planning Planning Preparation Set Controlling Area


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2. On the Set Controlling Area screen, in the field of Controlling area, enter 1000, and then choose Save (F5) your entry as a user parameter.

3 Process Overview Table Process step External

process reference

Business condition

Business role

Transaction code

Expected results

Stock Valuation for Raw Materials and Packaging Materials: Procurement of Raw Materials and Packaging Materials

See 130 - Procurement of Stock Material



Valuated Material movements

Stock Valuation for Raw Materials, packaging materials and trading goods : Determination of Lowest possible Value on the Basis of Market Prices

Warehouse Manager

MRN0 lowest value has been updated in the material master records

Stock Valuation of Semifinished and Finished Products: Copy Inventory Controlling Version


KP98 planned values in CO version 003

Stock Valuation of Semifinished and Finished Products: Post book depreciation


S_ALR_87099918 planned values for taxbalance depreciation in CO Version 003

Stock Valuation of Semifinished and Finished Products: Revaluation - set old posted values depreciation to zero


KP90 planned values for cost-accounting depreciation are zero

Stock Valuation of Semifinished and Finished Products: Activity Price Planning - Plan Activity Based on Capacity


KP26 capacity for activity type in

Version 003


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Process step External process reference

Business condition

Business role

Transaction code

Expected results

Stock Valuation of Semifinished and Finished Products: Activity PricePplanning - Plan Reconciliation


KPSI activity type reconciliation in Version 003

Stock Valuation of Semifinished and Finished Products: Activity Price Planning - Change to Calculate Rates Based on Capacity (Optional)


KP26 activity type planning based on capacity in Version 003

Stock Valuation of Semifinished and Finished Products: Activity Price Planning Plan Price Calculation


KSPI calculated activity prices in Version 003

Inventory Costing Product Cost Controller

CK11N value for material as result of cost estimate

Price Update Marking


CK24 price update in material master

Analyzing Stock Valuation for Materials Using Price Comparison for Each Material Stock Account/Material Type/Material

Warehouse Manager

MRN9

Stock Value Adjustment

General Ledger Accountant

FB50, FB50L value posted in accounting



4 Process Steps

4.1 Stock Valuation for Raw Materials and Trading Goods

Use

To perform a material valuation for balance sheet purposes using the lowest value principle, physical inventory prices are required. These prices are used to calculate the value for balance sheet valuation. This scenario describes the procedures for lowest value determination on the basis of market prices. The system determines a costing result that can differ from the costs of goods manufactured. This value is updated in the material master to determine the lowest value. The system compares the costing result with the current price in accordance with price control and the price from the previous period. The lowest value is then updated in the commercial price.

Prerequisites

Materials of material type ROH, HAWA

Stocks

Posted receipts and issues

To carry out the business processes in this scenario, the materials that should be considered must be available and assigned to the storage locations.

4.1.1 Procurement of Raw Materials and Trading Goods

Use

In a business, inventory is calculated at the end of a fiscal year. During the fiscal year, materials have been procured. The purchasing process can take place with several characteristics. The following description will focus on purchasing prices and price-dependencies, regardless of the logistical characteristics.

This step is not a prerequisite for inventory calculation, but provides the transaction data that is relevant for this process.

Process

Reference to Procurement without QM (130) scenario

You can do the physical inventory beforehand, but, it is not needed as a prerequisite for doing the inventory calculation. Normally, the physical inventory is a step in the year-end procedure and is done before the valuation process for the year-end.

Process

Reference to Physical Inventory / Inventory Count & Adjustment (137) scenario

http://help.sap.com/erp2005_ehp_02/helpdata/en/36/3d61da608813f1e10000009b38f983/content.htm



4.1.2 Determination of Lowest Value for Raw Materials and Trading Goods on the Basis of Market Prices

Use

The lowest value based on market prices should be determined. The system searches for the lowest price (or alternatively the most recent price) among the various prices stored for each material.

The determination can be done at material level or based on other selections, for example the material type used. This process steps is based on material types.

Procedure



SAP ECC menu Logistics Materials Management Valuation Balance Sheet Valuation Determination of Lowest Value Market Prices

Transaction code MRN0


Business role Warehouse Manager

(SAP_NBPR_WAREHOUSEMANAGER_M)

Business role menu Warehouse Management Balance Sheet Valuation Deter. Lowest Value: Market Prices

2. On the Determine Lowest Value: Market Prices screen, enter the following values:

Field name Description

User action and values Comment

Company Code

CORPRATE CENTER

1000

UNICO

2000

CAP

3000

UFL

4000

SWAN

4010

GCL

5000

Key Date Period end



Plant

CORPRATE CENTER

1000

UNICO

2000

CAP

3000

UFL

4000

SWAN

4010

GCL

5000

Material Type ROH, HAWA

3. In the Price Comparison group box, choose Market Price.

4. On the Overview tab page in the Select the Required Price Sources dialog box, assign the ranking to the comparison prices:

Checkbox Description Checkbox User action Field Ranking Value

Receipt Prices Select 2

Order Prices Select 1

Sched.agmt prices Select 3

Contract prices Select 5

Info record prices Select 4

Standard prices Deselect

This ranking is an example and has to be adjusted to the specific customer needs.

5. On the Receipts tab page in the Select the Required Price Sources dialog box, enter the following data:

Field name Description User action and values Comment

Receipt prices Select

Analyzed prices for example, 1

Posting date from Any date for example,

Posting date to Any date for example, end of current month

Strategy A Lowest Price of Receipts in Time Interval



Ex.rate Comp. A Document Exchange Rate

6. On the POs, Contracts, Sched. Agmts screen, under Info Records tab pages in the Select the Required Price Sources dialog box, adjust the purchase order date in the same way as the posting date on the Receipts tab page. The strategy and the exchange rate comparison are also defined in the same way as on the Receipts tab page.

7. Exit the dialog box by choosing Continue (Enter) and go back to the selection screen.

8. In the Price Comparison group box, choose Comparison Price.

9. In the Select a Comparison Price dialog box, select Lowest Val. Comparison. Below this box, specify the prices that the system will compare in order to determine the lowest value. Select the following:

Current Material Price

Current Standard Price

Current MAP

10. Confirm your entries and exit the dialog box by choosing Continue (Enter).

11. In the Update Material Master group box, select Database Update.

Two additional pushbuttons appear on the selection screen: Change Material Prices and Update Prices.

12. To copy the lowest value to an inventory price field, choose Update Prices.

13. In the Update Prices Select. dialog box, select Commercial Price 1. Confirm your entry by choosing Continue (Enter).

14. Choose Execute (F8) to determine the lowest value.

The system displays a warning saying you that you have not entered a material number interval. If you have large volumes of material master data, you should enter a material number interval.

The system outputs an evaluation for each material. This evaluation specifies the price that is used as the comparison price and shows whether a new price was determined for the valuation.

15. Open a second session by choosing Create a New Session or System Create Session.

16. Call up transaction MM03 Display Material and enter a material number from the lowest value determination overview. Select the Accounting 1 and Accounting 2 views and enter the plant number.

17. Check the price according to price control and the commercial price 1. Then compare the values with the lowest value determination log.

18. Choose Exit.

Result

The Commercial Price 1 field in materials master records has been updated with the lowest value (material types ROH and HAWA).

4.2 Stock Valuation of Semifinished and Finished



Products Determination of Lowest Value Using Inventory Costing (N/A)

Use

Based on the commercial prices of the material components and the adjusted prices of the activity types considering several valuation approaches, the system determines a costing result that differs from the costs of goods manufactured. This calculated value is updated in the material master in the procedure for determining the lowest value.

Stock valuation of semifinished and finished products can only be done with production. If production is not activated, this step cannot be executed.

This inventory costing might produce a value that is smaller than the released cost of goods manufactured estimate. In this case, you can carry out the stock valuation on the basis of the new calculated inventory costs.

Prerequisites

Costing variant for inventory costing

Actual cost-accounting depreciation for the production cost center exists

The Commercial Price 1 in the material master records of purchased materials (raw materials and trading goods) contains the lowest value (see process step before: Determination of Lowest Value for Raw Materials and Trading Goods on the Basis of Market Prices)

Adjusting/Planning activity prices for each cost center The activity types for the machine hours that are used in the work centers to calculate the costs of goods manufactured can contain different depreciation cost for assets for local accounting. Costing for activity prices should include the expenses for depreciations of machines that are directly assigned to the work center. If the expenses for depreciations included in the price cost estimate differ greatly, the prices should be calculated in accordance with local legislation in plan version 3 Plan Version Local Valuation. In the following steps, you maintain prices for activity types in plan version 3. This process does not involve a complete price calculation with transfer of the depreciation values to plan version 3. The process of the activity price calculation is also described in the Manufacturing Cost Center Planning (176) scenario

Reference to Manufacturing Cost Center Planning (176) scenario

The following steps are preliminary steps for reaching the activity price in consideration of the local requirements for valuation.

4.2.1 Copying Inventory to Controlling Version (N/A)

Use



The current actual controlling version data is copied to the controlling version, which is used for inventory calculation. In further steps, postings need to be adjusted to legal regulations.

Prerequisites

The controlling-plan version 3 (local valuation) exists and actual postings for the valuation period has been done.

Procedure



SAP ECC menu Accounting Controlling Cost Center Accounting Planning Planning Aids Copy Copy Actual to Plan

Transaction code KP98




Business role menu Overhead Cost Controlling Planning Planning: Cost Centers Copy Actual to Plan

If the dialog box Set Planner Profile appears, enter SAPALL in the field of Planner Profile.

2. On the Copy Actual to Plan screen, enter the following data:


Controlling Area

1000

Target Cost Centers

Cost centers Or the cost center group that is necessary for all cost centers with allocations. If there are distribution and/or assessment planned to be done, copy all cost centers that are involved in these allocation

Template Actual

Period 1-12

Fiscal Year

Target (Plan)

Version 003 Version used for inventory calculation




Period 1-12

Fiscal Year

Actual Data

Select Actual Data

select Select Primary Costs in Actual data screen.

Structure w/values

select

Processing options

Reset and overwrite

select

Test Run Deselect Select in test mode if no postings should be done

Detail List Select

Execute

Result

The planning report can be checked with transaction KSBL.


SAP ECC menu Accounting Controlling Cost Center Accounting Information System Reports for Cost Center Accounting Planning Reports Cost Centers: Planning Overview

Transaction code KSBL




Business role menu Overhead Cost Controlling Reporting Cost Centers Cost centers: Planning overview

4.2.2 Posting Book Depreciation (N/A)

Use

Book depreciation is posted to cost center accounting with controlling version used for inventory calculation.

Prerequisites

An asset master record with the link to a production cost center must exist.



Run the processes in the Create Assets (155.02) scenario, using our master data.

Procedure



SAP ECC menu Accounting Controlling Cost Center Accounting Planning Planning Aids Transfers Depreciation/Interest FI-AA

Transaction code S_ALR_87099918




Business role menu Overhead Cost Controlling Planning Planning: Cost Centers Primary Cost Planning: Depreciation/Interest

2. On the Primary Cost Planning: Depreciation/Interest screen, enter the following data:


Company Code

Settings

Depreciation area

01

Planning periods

Period 1-12

Fiscal Year current year

Further settings for planning

Plan Version 003 Version used for inventory calculation

3. Follow menu path: (NWBC: More) Edit All Selections so that you see the field for Asset Class in the selections section.

4. In the Selections section deselect the following Asset Classes by choosing Multiple Selection and the tab page Excluding Single Values: 1000, 4000, 4001, 5000, and 6100.

5. Deselect Test run and execute (F8).

Result

Planned book depreciations under the depreciation area for Book Deprec are posted to a cost center under a costing element.

Example

Here the depreciation is booked under the cost element 645040 to the manufacturing cost center. The used depreciation area is 01.



4.2.3 Revaluation: Set Old Posted Values Depreciation to Zero (N/A)

Use

If you transfer the tax-based depreciations to the inventory version of cost center accounting, you need to delete the costing-based depreciations in this version.

Prerequisites

Costing-based depreciations have been booked for the corresponding fiscal year.

Procedure



SAP ECC menu Accounting Controlling Cost Center Accounting Planning Planning Aids Delete Planned Costs





Business role menu Overhead Cost Controlling Planning Planning: Cost Centers Delete Planned Costs

2. On the Delete Planned Costs (All Integrated Planning Objects) Screen, enter the following data:


Version 003

Fiscal Year

Restrictions

Cost element 920100-920400 Cost elements that are assigned for costing based depreciation

Processing option

Test run deselect

Execute

Result

The actual posted cost accounting depreciations are deleted. The planning version 003 contains only costs for the tax depreciation assigned to the production cost center.



4.2.4 Activity Price Planning - Plan Activity Based on Capacity (N/A)

Use

In this activity, you will plan activities rates based on capacity.

This step is needed for manufactured materials. In this case activity types are included in product costing. Finished goods should be checked at year end for correct valuation and this includes the use of activity type rates based on actual figures.

Optional step if capacity of cost centers is to be adopted

Prerequisite

CO Version 3 is maintained

The actual data of the current year are copied as plan data into CO version 3

Procedure



SAP ECC menu Accounting Controlling Cost Center Accounting Planning Activity Output/Prices Change





Business role menu Overhead Cost Controlling Planning Planning: Cost Centers Change Activity Type/Price Planning

2. On the Change Activity Type/Price Planning - Initial Screen, make the following entries:


Version 3

From period 1

To period 12

Fiscal year

Cost Center Group

Activity Type Group

YBMF_P01_AT Activity types used for manufacturing

Form-based X



3. Choose Overview.

4. Enter the number of hours calculated based on capacity in Capacity column.

5. The Plan Activity column must be zero or a contingency amount to adjust scheduled quantity.

If a third quantity is needed in the business, it can be entered in the Plan Activity column. In this case, the step Plan Reconciliation should not be executed as this will add scheduled quantity to the planned quantity.

6. Equivalent number must be 1 for activity 1 and blank for the others.

7. Choose Save.

Result

The capacity is updated in the cost center.

To generate a report, use transaction code S_ALR_87013647.

4.2.5 Activity Price Planning - Plan Reconciliation (N/A)

Use

In this activity, you will plan reconciliation.

Prerequisites

The activity requirements have been transferred from LTP or other production planning scenarios to cost center accounting.

For the process of transfer refer to Manufacturing Cost Center Planning (176) scenario, perform step Transfer Planned Activity Requirements for Production.

Procedure



SAP ECC menu Accounting Controlling Cost Center Accounting Planning Planning Aids Plan Reconciliation

Transaction code KPSI




Business role menu Overhead Cost Controlling Planning Planning: Cost Centers Execute Plan Reconciliation

2. On the Execute Plan Reconciliation - Initial Screen, make the following entries:




Cost Center group

Version 003 CO planning version

From period 1

To period 12

Fiscal year

Detail lists

Test Run

3. Choose Execute.

Result

The scheduled activity is added to plan activity and updated as plan in the cost center.

To generate a report, use transaction code KSBL.

The planned activity from the cost center (usually 0) is shown as well as the new plan activity.







Business role menu Overhead Cost Controlling Reporting Cost Centers Cost centers: Planning overview

4.2.6 Activity Price Planning - Change to Calculate Rates Based on Capacity (N/A)

Use

In the normal flow of business, activity rates will be calculated based on planned activity. If your business wants to calculate activity rates based on capacity, execute this step.

Prerequisites

To execute this activity, go to transaction KL02 Basic Data tab Allocation Default values,

and enter 2 in the Price indicator Plan price, automatically based on activity field.

This is an optional step.



Procedure



SAP ECC menu Accounting Controlling Cost Center Accounting Planning Activity Output/Prices Change





Business role menu Overhead Cost Controlling Planning Planning: Cost Centers Change Activity Type/Price Planning

2. On the Change Activity Type/Price Planning - Initial Screen, make the following entries:


Version 3

From period 1

To period 12

Fiscal year

Cost Center Group

Activity Type Group

YBMF_P01_AT

Form-based X

3. Choose Overview.

4. Change planned price indicator column to 2 to calculate the rates based in the Capacity column.

5. Choose Save.

Result

The plan is updated with the correct plan price indicator.

4.2.7 Activity Price Planning - Plan Price Calculation (N/A)

Use

This activity is used for an automatic calculation of plan prices in inventory calculation version. The basis for the rate calculation depends on the settings in the master data of the activity type.

Prerequisites

Case: Step Activity Price Planning Plan Activity Based on Capacity is not executed: the plan price will be calculated on the basis of the plan activity.



Case: Step Activity Price Planning Plan Activity Based on Capacity is executed: the plan price will be calculated on the basis of the capacity.

Procedure



SAP ECC menu Accounting Controlling Cost Center Accounting Planning Allocations Price Calculation

Transaction code KSPI




Business role menu Overhead Cost Controlling Planning Planning: Cost Centers Execute Plan Price Calculation

2. On the Execute Plan Price Calculation Initial Screen, make the following entries:

Field name Description User actions and values Comment

Cost Center Group

Version 3 CO plan version

From period 1

To period 12

Fiscal year

Test Run x

Detail Lists x

3. Choose Execute.

Result

The activity prices are calculated.

To generate a report, use transaction code KSBL.







Business role menu Overhead Cost Controlling Reporting Cost Centers Cost



centers: Planning overview

4.2.8 Inventory Costing

Use

In this activity, you will execute the costing run.

Prerequisites

The single-level materials have been updated with the commercial price 1 in the material master. The tariff in Version 3 is available.

Procedure

1. Access the transaction choosing one of the following options:


SAP ECC menu Accounting Controlling Product Cost Controlling Material Costing Cost Estimate with Quantity Structure Create Product Cost Planning

Transaction code CK11N


Business role Product Cost Controller

(SAP_NBPR_PRDCOST_CONTRLR_S)

Business role menu Product Cost Controlling Product Cost Planning Create Material Cost Estimate with Quantity Structure

2. On the Costing Data tab page on the Create Material Cost Estimate with Quantity Structure screen, enter the following values:


Material Use a materials with type HALB and FERT

Finished and semi-finished products

Plant

Costing Variant

YB03 Inventory valuation variant

Costing Version

1

3. Choose the Dates tab page and enter the following data:

Costing Date from: Period start

Costing Date to: Period end

Qty Structure Date:

Valuation Date:

4. Confirm your entries by choosing Enter. The system begins the cost estimate automatically.

5. Check the values and compare the result with the prices in the material master (transaction MM03 Display Material).



6. Save the inventory cost estimate.

Result

The saved inventory cost estimate can now be used to update the inventory price in the material master.

4.2.9 Price Update Marking

Use

The prices needed for year-end inventory valuations are updated in material master records.

Prerequisites

Cost estimate with the costing variant YB03 with the status KA exists.

Procedure



SAP ECC menu Product Cost Planning Material Costing Price Update Accounting Controlling Product Cost Controlling

Transaction code CK24




Business role menu Product Cost Controlling Product Cost Planning Price Update: Mark Standard Price

2. On the Price Update: Mark Standard Price screen, choose Other Prices.

3. On the Price Update: Release Other Prices screen, make the following entries:


Company Code

Plant

Material Use all materials with type HALB and FERT

Costing Variant YB03

Costing Date

Costing Version 1

4. In the Update Prices in Material Master Record group box, set the Commercial Price 1 checkbox.

5. Choose Execute (F8) to carry out the update.

6. On the Price Update screen, the system provides a short log for the test run. The log contains green traffic lights and the message Of 1 (or the number of materials that have



been selected) materials, 1 (or the number of materials that have been selected) cost estimates were updated successful.

7. Choose Back until you get to the Price Update: Release Other Prices selection screen.

8. Use the same selection parameters as in the test run for the price release. Scroll down to the bottom of the screen. Deselect the Test Run indicator in the Processing Options group box.

9. Update the prices in update mode and choose Back.

10. Call up transaction MM03 and check whether the prices have been updated in the material master.


SAP ECC menu Logistics Materials Management Material Master Material Display Display Current

Transaction code MM03




Business role menu Production Planning Display Master Data Display Material

a. On the Display Material (Initial Screen) screen, enter the Material, choose Select View(s) and select view Accounting 2.

b. Choose Continue (Enter)

c. On the Organizational Levels screen, make the following entries:


Plant

Result

The lowest value is determined in inventory costing when the prices are updated in the material master record. The system compares the valuation price according to price control for the current period or previous period with the costing result. If the valuation price is lower, this price is updated, rather than the value determined in inventory costing, as the tax or commercial price.

Commercial price 1 has been updated in the Accounting 2 view in the material master.



4.3 Analyzing Stock Valuation for Materials using Price Comparison for Each Material Stock Account/Material Type/Material

Use

The process of analyzing the material prices supports the valuation adjustment posting. The price comparison report supplies the current stock values and the lowest stock value at various aggregation levels: material stock account, material type, and material. The difference between the stock values can then be posted in FI as a stock value adjustment.

Prerequisites

Material valuation

Stocks

Evaluation by material stock account only in the case of system integration (account determination) with FI

Physical inventory

Procedure



SAP ECC menu Logistics Materials Management Valuation Balance Sheet Valuation Results Balance Sheet Value per Account

Transaction code MRN9


Business role Warehouse Manager

(SAP_NBPR_WAREHOUSEMANAGER_M)

Business role menu Warehouse Management Balance Sheet Valuation Balance Sheet Values by Account

2. On the Balance Sheet Values by Account screen, enter the following parameters:


Company Code

Key Date End of the month in current year

Plant



The selection can be further restricted by material type or material number interval. If you have large volumes of material master data, you should always further restrict the selection.

If you do not restrict the selection by material/material type, the system outputs a message when you execute the report, informing you that you have not made any restrictions. In this example, you can confirm this message by choosing Enter.

Result

The report presents the balance sheet values for each account, subdivided into valuation areas and material numbers, as follows:

Material/Description Stock Quantity

Stock Value

Tax Value Commercial Value

Bal. Sheet Value

For the stock value, the current material price according to price control is multiplied by the stock quantity.

The tax value is calculated from the stock quantity, multiplied by the tax price or the current material price.

The commercial value is calculated from the stock quantity, multiplied by the commercial price or the current material price.

The balance sheet value is the lowest value of the stock, tax, and commercial values.

For a revaluation of products, it needs to be decided whether a value adjustment posting for year-end closing is required. This decision has to be made for each material depending on the material type.

4.4 Stock Value Adjustment

Use

To carry out the stock revaluation, you need to make a posting to the relevant stock adjustment accounts. A stock value adjustment represents a balance sheet valuation. Therefore you should not post it to the material stock accounts for updating the goods movements.

Procedure



SAP ECC menu Accounting Financial Accounting General Ledger Document Entry Enter G/L Account Document

Transaction code FB50


Business role General Ledger Accountant

(SAP_NBPR_FINACC_S)

Business role menu General Ledger Posting Posting Post G/L Account Document



2. On the Enter G/L Account Document: Company Code 1000 screen, enter the following values:


Document Date

Period end

Posting Date Period end

Currency NGN

Reference Stock Valuation

Doc. Header Text

Revaluation Material types for example: ROH,, HAWA, HALB, FERT

G/L Acct 132001 Item 1 (FERT)

D/C Credit Item 1

Value Value from stock value comparison log

Item 1

G/L Acct 500340 Item 2 (FERT)

D/C Debit Item 2

Value Value from stock value comparison log

Item 2

Cost Center Item 2 (not relevant if G/L account 500340 is not a cost element)

3. Choose Simulate to display and check the document.

4. If the document does not contain any errors, choose Post.

This document is an example. Any other stock differences from the price comparison report must be posted in the same way. The various material stock accounts can be revaluated in a document.

If necessary, you can define a unique revaluation account for each material stock account.

In the balance sheet structure, the stock revaluation accounts must be assigned to the material stock account items. This ensures a complete view of the current stock on the balance sheet key date.

Result

Revaluating stock in separate adjustment accounts is a simple way of keeping record of revaluation postings and history. If MM and FI are fully integrated, it is usually not possible to post to the material stock accounts manually. The aim of this is to separate posting procedures in upstream components from standardizing entries and to ensure that system integration can be checked from a technical perspective.



Example

In the system, the following stock revaluation and expense accounts are available:

Material stock account (Materialtype) Revaluation account Expense Account 130000 (ROH) 130001 500200 130010 (ROH) 130011 500510 130100 (HIBE) 130101 500220 133000 (ERSA) 133001 500250 130110 (VERP) 130111 500240 133010 (HAWA) 133011 500260 132010 (HALB) 132011 500330 132000 (FERT) 132001 500340

5 Appendix

5.1 Reversal of Process Steps

In the following table, you find the most common reversal steps, which you can take to reverse some of the activities described in this document.

Determination of Lowest Value

Transaction code ( SAP GUI) MRN0

Reversal: N/A

Transaction code ( SAP GUI) N/A

Business role Warehouse Manager (SAP_NBPR_WAREHOUSEMANAGER_M)

Business role menu Warehouse Management Balance Sheet Valuation Deter. Lowest Value: Market Prices

Comment You can overwite the updated prices

Documents

Inventory Valuation for Year End Closing (182)uacnlinks.org/sap/wp-content/uploads/2016/03/PERT_182_Inventory... · Inventory Valuation for Year End Closing (182) SAP AG ... (FI),