EXAMPLE: MATERIAL WITH MAP WITHOUT STOCK COVERAGE

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Created on January 16, 2014

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 TABLE OF CONTENT
1 Example: Material with MAP Without Stock Coverage

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 1 Example: Material with MAP Without Stock Coverage
Postings in the Case of Price Variance and Extract from Material Master Record

Goods Receipt
The stock account is posted with the receipt value based on the purchase order price:

The offsetting entry is posted to the GR/IR clearing account.

Value Calculation
The purchase order price is different to the moving average price: At the time of posting, the value in the material master record does not increase in proportion to
the stock, so the moving average price changes.

Goods Withdrawal
The posting to the cost center is based on the moving average price.

The offsetting entry is posted to the stock account.

Value Calculation
The stock and the value are reduced in proportion to the goods withdrawal, so the moving average price in the material master record does not change.

Invoice Receipt
The GR/IR clearing account is cleared on the basis of the purchase order price. The offsetting entry is posted to the vendor account based on the invoice price.
The invoice price is different to the purchase order price: The variance between the purchase order value and the invoice value is posted to the stock account only
for the actual stock.
Since only 80 pieces of the material are in stock at the time of invoice receipt, the price difference is debited to the material for 80 pieces only, in this case:

The remainder of the variance is posted to the account "Expenses from price differences", in this case:

Value Calculation
The invoice price is different to the purchase order price: When you post the invoice, the system corrects the value in the material master record, so the moving
average price changes. The stock in the material master record does not change.

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