EXAMPLE: MATERIAL WITH STANDARD PRICE

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Created on January 16, 2014

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 TABLE OF CONTENT
1 Example: Material with Standard Price

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 1 Example: Material with Standard Price
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 standard price.

The offsetting entry to the GR/IR clearing account is based on the purchase order price.

The purchase order price is different to the standard price: The variance between the goods receipt value and the purchase order value is posted as follows:
To an expense account, if the purchase order value is greater than the goods receipt value
To an revenue account, if the purchase order value is less than the goods receipt value
Value Calculation
The material price does not change. The stock and value in the material master record increase in proportion to the goods receipt quantity.

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 as follows:
To an expense account, if the invoice value is greater than the purchase order value
To a revenue account, if the invoice value is less than the purchase order value
Value Calculation
The material price, stock, and value in the material master record do not change.

For information purposes, the material master record of a material with standard price control also keeps track of the moving average price. The
moving average price demonstrates how much on average the delivered price deviates from the standard price.

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