学步园

Note 908737 - Post Closing in Material Ledger

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 pricedetermination 3

Solution

If you do not fully understand the 'Post closing' step in CKMLCP orhow the FI accounts are posted when running thisstep,  this SAP noteshould help you for the analysis. Itprovides  explanations forhow the values arose in the different
FI accounts.
During the periodic transactions price/exchange rate differencesare recorded under different transaction keys:
PRD(   )Price differences from purchase order
PRD (PRF) Price differences from goods receipt with external valuefrom order settlement.
KDM Exchange rate differences from goods receipts, with externalvalue from order settlement.
AUM Price differences and exchange rate differences from stocktransfer
AKO Price differences from stock transfer consignment stock toown
At the end of the period, by running transaction CKMLCP, theMaterial Ledger settles the differences to the different receiversaccording to the actual movements of the period.
Transaction CKM3 shows, how the differences were distributed to thedifferent receivers.
By executing the CKMLCP step 'Closing Entries' these results areposted in FI.
The Material Ledger postings use own transaction keys forprice/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 areused:
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.
     INPUTMATERIAL OUTPUT MATERIAL
PRY PRV -> PRV
KDM KDV -> KDV
   *from input activity/business process to output material.
     COSTCENTER OUTPUT MATERIAL
GBB(AUI) -> PRV
   *from WIP input material to output material.
     INPUTMATERIAL OUTPUT MATERIAL
PRM      ->PRV
   *from WIP input activity/business process to outputmaterial.
     INPUTACTIVITY/BP OUTPUT MATERIAL
PRA      ->PRV
2. REVALUATION OF ENDING INVENTORY
   *Revaluation of Ending Inventory (flag 'Revaluatematerial'set):
     Price/exchangerate differences are posted to Inventory Account
    BSX.Price control is changed from 'S' to 'V' because inventory
     isnow valuated at actual price.
PRY PRV KDM KDV -> BSX
   *No revaluation of Ending Inventory (flag 'Revaluate materialnot
     set):Price/exchange rate differences are posted to stastistical
    accountLKW. Price control is not changed, because inventory
     remainsvaluated at standard price.
PRY PRV KDM KDV -> LKW
The ending inventory posting is reversed immediately in the nextperiod. For this inverse posting a separate accounting document iscreated with the first day of following period as postingdate.
So in the next period the inventory continues to be valuated atstandard price (until closing of next period).
If the standard price was changed in next period, the inverseposting includes a posting to revaluation account (UMB) to clearthe revaluation from price change.
Postings for beginning of next period:
   *Revaluation of Ending Inventory
  BSX    ->      PRYPRV KDM KDV UMB
   *No revaluation of Ending Inventory
  LKW    ->      PRYPRV KDM KDV UMB
3. REVALUATION OF CONSUMPTION
  * Revaluation ofOriginal Account:
     Price/exchangerate differences are posted to the same consumption
     accountthat was debited by the original goods issue. ( Optionally
    theCO account assignment of the original goods issue can be
     revaluatedtoo.)
PRY PRV KDM KDV -> Original account
  * Revaluation ofCollective Account: