1. Material Ledger + Actual Costing (PUP)
1.1 - Periodic Unit Price - During the Period
During the period all transactions are valued at standard cost as a preliminary valuation
SAP collects all valuation relevant transaction data in the material ledger for a period
Differences from the preliminary valuation price are posted to price difference accounts
1.2 - Periodic Unit Price - Month end : Single level Price determination
SAP calculates the PUP based on the sum of the price differences, exchange rate differences and production variances in relation to the cumulative inventory quantity and value
Weighted average cost is used to determine PUP
PUP updated in Material Master (statistical)
No variances are rolled to the next production level
1.3 - Periodic Unit Price - Month end : Single level Price determination
Only movements collected in the material Ledger for receipts and other inward/outward movements will effect the PUP
Consumption has no effect on the price
1.4 - Periodic Unit Price - Month end : Multi level Price determination
An actual quantity structure (BOM) is created for all materials within a plant based on goods movements
Variances associated with consumption of lower level materials are rolled up to the higher levels of this actual structure
2. Scenario
2.1 - Receipt and invoicing of raw material
Finished Product FP01 created from single Raw Material RM01.
Price variances on receipt of invoice for RM01.
Production Order utilises half of RM01 stock and incurs lot size variances.
All FP01 sold in period.
RM01 Std @ $10/ton
FP01 Std @ $20/ton
2.2 - Production Order costing and settlement
RM01 Std @ $10/ton
FP01 Std @ $20/ton
2.3 - Sale of finished material
RM01 Std @ $10/ton
FP01 Std @ $20/ton
2.4 - PuP calculation and posting
2.5 - Periodic Valuation
RM01 Std @ $10/ton PUP @ $15/ton
FP01 Std @ $20/ton PUP @ $30/ton Sales @ $40/ton
3. Analysis
Standard Price | Moving Average | |
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