SAP Note

Header Data

Symptom

You would like some clarification on how the system works in step 'Post Closing' for costing run in transaction CKMLCP.

Other Terms

CNACT, Post closing, CKMLCP, FI accounts, Posting Logic

Reason and Prerequisites

The material ledger and is active and material has price determination 3

Solution

If you do not fully understand the 'Post closing' step in CKMLCP or how the FI accounts are posted when running this step,  this SAP note should help you for the analysis. It provides  explanations for how the values arose in the different FI accounts. During the periodic transactions price/exchange rate differences are recorded under different transaction keys: PRD (   ) Price differences from purchase order PRD (PRF) Price differences from goods receipt with external value from order settlement. KDM Exchange rate differences from goods receipts, with external value from order settlement. AUM Price differences and exchange rate differences from stock transfer AKO Price differences from stock transfer consignment stock to own At the end of the period, by running transaction CKMLCP, the Material Ledger settles the differences to the different receivers according to the actual movements of the period. Transaction CKM3 shows, how the differences were distributed to the different receivers. By executing the CKMLCP step 'Closing Entries' these results are posted in FI. The Material Ledger postings use own transaction keys for price/exchange rate difference acccounts: PRY Price differences from same (upper) level PRV Price differences from lower level KDM Exchange rate differences from same (upper) level KDV Exchange rate differences from lower level PRM Differences of cancelled WIP (Materials) PRA Differences of cancelled WIP (Activities) For the offset postings the following transaction keys are used: BSX Inventory posting LKW Accruals and defer.acct.(Material ledger) UMB Gain/loss from revaluation COC Revaluation of other consumables WPM WIP from Price Differences (Material) WPA WIP from Price Differences (Int. Acty) GBB (AUI) Cost Center Crediting from Activities The different postings that occur in Material Ledger are: 1. ROLL UP OF PRICE/EXCHANGE RATE DIFFERENCES    * from input material to output material.      INPUT MATERIAL OUTPUT MATERIAL PRY PRV -> PRV KDM KDV -> KDV    * from input activity/business process to output material.      COST CENTER OUTPUT MATERIAL

    908737 - Post Closing in Material Ledger  

Version   6     Validity: 11.03.2009 - active   Language   English (Master)

Released On 11.03.2009 22:48:37

Release Status Released for Customer

Component CO-PC-ACT Actual Costing/Material Ledger

Priority Recommendations / Additional Info

Category FAQ

GBB(AUI) -> PRV    * from WIP input material to output material.      INPUT MATERIAL OUTPUT MATERIAL PRM      -> PRV    * from WIP input activity/business process to output material.      INPUT ACTIVITY/BP OUTPUT MATERIAL PRA      -> PRV 2. REVALUATION OF ENDING INVENTORY    * Revaluation of Ending Inventory (flag 'Revaluate material'set):      Price/exchange rate differences are posted to Inventory Account     BSX. Price control is changed from 'S' to 'V' because inventory      is now valuated at actual price. PRY PRV KDM KDV -> BSX    * No revaluation of Ending Inventory (flag 'Revaluate material not      set): Price/exchange rate differences are posted to stastistical     account LKW. Price control is not changed, because inventory      remains valuated at standard price. PRY PRV KDM KDV -> LKW The ending inventory posting is reversed immediately in the next period. For this inverse posting a separate accounting document is created with the first day of following period as posting date. So in the next period the inventory continues to be valuated at standard price (until closing of next period). If the standard price was changed in next period, the inverse posting includes a posting to revaluation account (UMB) to clear the revaluation from price change. Postings for beginning of next period:    * Revaluation of Ending Inventory   BSX    ->      PRY PRV KDM KDV UMB    * No revaluation of Ending Inventory   LKW    ->      PRY PRV KDM KDV UMB 3. REVALUATION OF CONSUMPTION   * Revaluation of Original Account:      Price/exchange rate differences are posted to the same consumption      account that was debited by the original goods issue. ( Optionally     the CO account assignment of the original goods issue can be      revaluated too.) PRY PRV KDM KDV -> Original account   * Revaluation of Collective Account:     Price/exchange rate differences are posted to a collective account      COC. PRY PRV KDM KDV -> COC 4. REVALUATION OF WORK IN PROCESS (WIP)    * Build-up of new WIP (material): PRY PRV KDM KDV -> WPM    * Build-up of new WIP (activity/business process): GBB(AUI) -> WPA    * Reduction of old WIP (material): WPM       ->      PRM    * Reduction of old WIP (activity/business process): WPA       ->      PRA ________________________________________________________________________ Valid releases Software Component                        Release                                           from            to SAP_APPL   SAP Application                                           46C          - 500 ________________________________________________________________________ Reference to related Notes

Validity

This document is not restricted to a software component or software component version