SAP庫存評估和減值準(zhǔn)備手冊范本

1、80/80Inventory ValuationIn accordance with the Accounting Standard FOR CNTABLE OF CONTENTS TOC o 1-3 h z u HYPERLINK l _Toc447869011 1.Introduction PAGEREF _Toc447869011 h 3 HYPERLINK l _Toc447869012 2.Inventory Valuation Business Process Definition (BPD) PAGEREF _Toc447869012 h 4 HYPERLINK l _Toc44

2、7869013 3.Inventory Valuation Business Scenario Flow (BSF) PAGEREF _Toc447869013 h 4 HYPERLINK l _Toc447869014 4.Preliminary work by the End User PAGEREF _Toc447869014 h 5 HYPERLINK l _Toc447869015 4.1 Reset the existing values initial Process Explanation (PE) PAGEREF _Toc447869015 h 5 HYPERLINK l _

3、Toc447869016 4.2Reset the existing value initial Transactional Operation (TO) PAGEREF _Toc447869016 h 5 HYPERLINK l _Toc447869017 4.3MASS Reset of devaluation indicator (TO) PAGEREF _Toc447869017 h 8 HYPERLINK l _Toc447869018 4.4Verification of material master PAGEREF _Toc447869018 h 11 HYPERLINK l

4、_Toc447869019 5.Step 1: Market price analysis Process Explanation (PE) PAGEREF _Toc447869019 h 14 HYPERLINK l _Toc447869020 5.1Market price analysis Transactional Operation (TO) PAGEREF _Toc447869020 h 14 HYPERLINK l _Toc447869021 5.2Validating the new prices PAGEREF _Toc447869021 h 21 HYPERLINK l _

5、Toc447869022 5.2.1 Checking the comparison price PAGEREF _Toc447869022 h 22 HYPERLINK l _Toc447869023 5.2.2 Checking the last goods receipt price PAGEREF _Toc447869023 h 22 HYPERLINK l _Toc447869024 5.3 Database update PAGEREF _Toc447869024 h 24 HYPERLINK l _Toc447869025 5.4 Verification of material

6、 master PAGEREF _Toc447869025 h 25 HYPERLINK l _Toc447869026 6.Step 2: Inventory costing PAGEREF _Toc447869026 h 26 HYPERLINK l _Toc447869027 6.1Inventory Costing Process Explanation (PE) PAGEREF _Toc447869027 h 26 HYPERLINK l _Toc447869028 6.2Inventory Costing Transactional Operation (TO) PAGEREF _

7、Toc447869028 h 26 HYPERLINK l _Toc447869029 6.3Verification of material master PAGEREF _Toc447869029 h 33 HYPERLINK l _Toc447869030 7.Step 3: Lowest value determination based on Loss-free valuation PAGEREF _Toc447869030 h 34 HYPERLINK l _Toc447869031 7.1Lowest value determination based on loss free

8、valuation (PE) PAGEREF _Toc447869031 h 34 HYPERLINK l _Toc447869032 7.2Lowest value determination loss free valuation (TO) PAGEREF _Toc447869032 h 34 HYPERLINK l _Toc447869033 7.3Verification of material master PAGEREF _Toc447869033 h 39 HYPERLINK l _Toc447869034 8.Step 4: Lowest value determination

9、 based on movement rate PAGEREF _Toc447869034 h 40 HYPERLINK l _Toc447869035 8.1Lowest value determination based on movement rate (PE) PAGEREF _Toc447869035 h 40 HYPERLINK l _Toc447869036 8.1.1Marketability discounts PAGEREF _Toc447869036 h 41 HYPERLINK l _Toc447869037 8.2Lowest value determination

10、based on movement rate (TO) PAGEREF _Toc447869037 h 42 HYPERLINK l _Toc447869038 8.2.1Finished / Unfinished goods related to Tax price 2 PAGEREF _Toc447869038 h 43 HYPERLINK l _Toc447869039 8.2.2Raw materials and supplies related to Commercial price 2 PAGEREF _Toc447869039 h 61 HYPERLINK l _Toc44786

11、9040 9.Evaluation PAGEREF _Toc447869040 h 77 HYPERLINK l _Toc447869041 9.1Evaluation (PE) PAGEREF _Toc447869041 h 77 HYPERLINK l _Toc447869042 9.2MRN9 Analysis of devaluation (TO) PAGEREF _Toc447869042 h 77 HYPERLINK l _Toc447869043 10.Step5: Calculate Slow moving stock items PAGEREF _Toc447869043 h

12、 81 HYPERLINK l _Toc447869044 11.Appendix 1: Functional specification PAGEREF _Toc447869044 h 82 HYPERLINK l _Toc447869045 11.1Configuration PAGEREF _Toc447869045 h 82 HYPERLINK l _Toc447869046 11.2Enhancement of MRN3 PAGEREF _Toc447869046 h 82 HYPERLINK l _Toc447869047 11.3User-Exit of MRN2 PAGEREF

13、 _Toc447869047 h 82 HYPERLINK l _Toc447869048 11.4Program of ZAMM002 report PAGEREF _Toc447869048 h 83IntroductionAn inventory valuation is a process of assigning a finanical value to on-hand inventory, based on several different methods. Originally the value of the inventory equals the cost of the

14、materials. However under certain circumstances the inventory values have to be devaluated.The inventory valuation is an important part of the cost of goods sold in the income statement as well of the companys current assets in the balance sheet. This documentation provides you with a detailed proces

15、s description, a step by step guidance through the SAP processes as well with all necessary background information.To get access to the functionality you should select the following path in the SAP Easy Access Menu:LogisticsMaterial ManagementValuationBalance Sheet Valuation Inventory Valuation Busi

16、ness Process Definition (BPD)The Inventory valuation process contains five subsequent steps which must be executed in chronological order. Each step is based on the values calculated in the previous steps. Jumping, missing or having errors in each step will lead to a false result in the following st

17、ep. Therefore all steps need to be executed with high attention.Inventory Valuation Business Scenario Flow (BSF)Step 1 Market price analysis (T-Code: MRN0)Compare between the moving average price and the last goods receipt price. The lowest will be updated into Commercial Price.Updates only purchase

18、 parts Commercial price 2Step 2 Inventory costing(T-Code: CK40N)Take Commercial price 2 plus the current BOM and routings into account.Update only Semi finished and finished goods. Commercial price 3 Step 3 Loss-free valuation (T-Code: MRN3)Compare the Commercial Price 3 with the last SD invoice. Th

19、e lowest will be updated into Tax price 2 Tax price 2Step 4 Lowest value principle based on movement rate(T-Code: MRN2, MRN9)Lowest value principle based on movement rate Tax price 3 & Devaluation IndicatorStep 5 Calculate Slow moving stock items (T-Code: ZAMM002)Execute program: Slow moving devalua

20、tion report Preliminary work by the End User4.1 Reset the existing values initial Process Explanation (PE)At the beginning of the process it is mandatory to reset the devaluation indicators as well as the commercial price 2 + 3 and tax price 2 + 3 to 0 (zero).The resetting of those values can be onl

21、y done by the End User FI/Accounting department.Reset the existing value initial Transactional Operation (TO)Transaction MRN0 Reset of tax price and commercial price in material masterThe commercial prices 2+3 and tax prices 2+3 are still saved in the material master from the former year when the in

22、ventory valuation was processedWith the following steps, these prices are going to be deletedThe End User has to request this reset to the End User FI/Accounting The reset procedure will then be carried out by the End User FI/AccountingUse variant: 2290_MRN0 and adjust the company code and plantKey

23、Date:2015.11.30Run it for all material typeEnter your Company Code and Key DateNever update the material price in the material masterLeave the settings as shown in the screen shot for resetting Tax price 2 / 3 and Commercial price 2 / 3Press click checkbox for resetting Tax price 2 / 3 and Commercia

24、l price 2 / 3 to zero in the material masterThe download of the printing list is not useful for analyzing the prices that have been reset (information not available)Leave the transaction by the green arrowMASS Reset of devaluation indicator (TO)When the inventory valuation was processed from the pre

25、vious year, the devaluation indicator is still saved in the material master Transaction MASS, the Devaluation indicator can be deleted with the following stepsThe End User has to request this reset at the End User FI or Accounting Reset procedure has to be done by SAP-FI or Accounting End UserSelect

26、 the Object Type and Valuation nameselect display all recordsSelect the devaluation indicator to run the mass updateMark the column for overwriting the devaluation indicator with 0When all lines have the devaluation indicator 0, the data can be savedVerification of material masterAfter each step a m

27、aterial master verification is recommended in order to check the values calculated in the previous step. Therefore a new SAP material master query was developed.Transaction: ZAMM001Download the material master for your company code and plantCheck if the Commercial Price 2+3 and the Tax Price 2+3 are

28、 zeroCheck if devaluation indicator is zeroStep 1: Market price analysis Process Explanation (PE)The first step of the Inventory valuation is the market price analysis. With the market prices analysis the lowest price for all raw, auxiliary and operating material can be determined. It compares the s

29、tandard price or moving average price (depending on the price control) to the last goods receipt price in a given time period. Based on the lowest value comparison the lower price of the standard price or moving average price vs. last goods receipt price is updated into commercial price 2 in the mat

30、erial master. Market price analysis Transactional Operation (TO)Transaction MRN0 Determination of lowest price of the Raw material and suppliesProcess the price comparison to determine the lowest price for raw materials and suppliesUse variant:2290_MRN0_1 “Fine RM Market Price” and save your own var

31、iantHint: you can run this transaction for all kind of materials (material type in total), but only purchased parts will be compared. Unfinished and finished goods will be updated, because no receipt price is availableRecommendation: Split the program run into various groups of material type due to

32、high number of materialsSystem steps in background:Selection of the last GR/IR invoice of within the chosen time intervalSelection of the current material price from the material master as comparison price (原材料選定時間的最低的GR/IR價(jià)格 v.s 物料價(jià)格)Comparison of both prices and updating the commercial price 2 fie

33、ld in the material master with the lowest of both prices (相對低的價(jià)格更新到“commercial price 2” )Enter the company code andEnter the key date which represents the end of a fiscal year or a posting periodIf2 or more plants are assigned to a company code, and the plants have a same material but with different

34、 price. And if you want to update the market price by plant please make the setting as follows.a fiscal periodStep 1:Receipt price are all goods receipts and invoices which are taken into consideration in the selected posting periodAnalyzed prices only 1 receipt price will be taken into consideratio

35、n (no average calculation with more than 1 price)Strategy B: If more than 1 receipt price is determined, the last one will be taken into considerationExchange rate A: is taken from the posted documentMeaning of percentages :The quantity invoiced must not be .of the quantity delivered.less than100%in

36、voiced quantity must be the same as delivered quantity75%at least 75% must be invoiced0.01 %no free of charge invoice shall be includedmore than120%invoiced quantity can be at max. 20% more than delivered quantity100%invoiced quantity can be at max. the same as the delivered quantityExample: 100% -

37、100%are only those matching GR / IRs that are chosen for the market price determination, where the delivered and invoiced quantity are the same0.01% - 100%a minimum of the delivered quantity must be invoiced but maximum the same quantity as deliveredAttention:Only if these criteria are fulfilled, th

38、e lower price of the matching GR and IR is taken as market price for the comparisonComment SAP F1-HelpStep 2:Lowest Val. Comparison: The program compares the market price and the comparison price (current material price) and set the lowest of bothLowest of Valuation Area Prices: If more than 1 plant

39、 (valuation area) is assigned to a company code and there are different prices calculated the lowest one will be set for the company codeCurrent Material price: Standard price for materials with price control key SMoving average price for materials with price control key VStep 3:Remain the settings

40、as shown above for updating Commercial price 2You can change the settings for the output list if different information are requestedIf you want to check the prices in advance Remain the “Database Update” openPress click checkbox for updating Commercial price 2 in the material masterThe download of t

41、he list shows you the material document, which leads you to the invoice where the market price was taken fromHint: if no invoice was found in the chosen period the current price is copied into Commercial price 2Validating the new pricesA detailed list with company code, material number, comparison p

42、rice, new price change in %, date, source and reference will be generated. These values have to be verified. Only after all materials with a new price are verified and the new price is confirmed and update run should be carried out. 5.2.1 Checking the comparison priceThe comparison price must always

43、 be the moving average price of the material. In the material master record (MM03) under the tapaccounting view1 you can find the current material price of the part.5.2.2 Checking the last goods receipt priceThe detailed list from Transaction MRN0 shows you the purchase document number from which SA

44、P took the new price. You can verify this price in the following way:Transaction MB03Enter the purchasing document number & year from your downloaded excel file.Take the PO number from the displayed document Transaction ME23N 6500012548Click on purchase order history 5.3Verification of material mast

45、erZAMM001Download the material master for your plant into ExcelCheck if Commercial Price 2 was updated for all materialsAnalyze those materials that have stock but no commercial price 2Step 2: Inventory costingInventory Costing Process Explanation (PE)In step 1 of the inventory valuation all purchas

46、ed parts were updated with a new commercial price 2 based on the lowest value comparison. This commercial price 1 is now the new bases for the calculation of the inventory valuation for semi-finished and finished goods. The inventory costing will take the current BOMs, routings and activity rates pl

47、us the commercial price 2 and calculate the new value for all own product parts (Material type: ZHIB, ZPRD)This calculated price will then be updated into the Commercial Price 3 in the material master dataInventory Costing Transactional Operation (TO)For the inventory costing has a own costing varia

48、nt, the CN: C007, KR:K004 calculation. The Costing run after the costing is the update of the commercial price 3Step 1: Create a costing run (Costing Variant: CN: C007, KR:K004)Transaction CK40N a costing run is performed with the costing variant CN: C007, KR:K004 Run the inventory costing with cost

49、ing variant CN: C007, KR:K004 for your company codeThis costing variant CN: C007, KR:K004 is based upon the Commercial price 2 for raw materials, which was saved in Step 1 MRN0 (see previous chapter)All unfinished / finished goods (Material type: ZHIB, ZPRD) are going to be updated in Commercial pri

50、ce 3Recommendation: Select only materials with stock. You can use the material master query ZAMM001Select the data for inventory valuation (30.11.20 xx)Execute the single steps for you company code with material types ZHIB and ZPRDAnalyze the error / warning messages and eliminate them if possible r

51、un the costing run again if necessary or create single costing per material (TA: CK11N)The processing steps are planned at this stage. Click on the parameters and select the relevant data.Enter the material numbers and type of material and save the entries. CN: Input.For detailed description refer t

52、o the Costing Run Documentation.When the costing run is finalized, the update of Commercial price 3 in the material master has to be startedDetermine the settings in the “Parameter” as shown in the following screen printSave the settings and after leaving the “Parameter”, execute the Commercial pric

53、e 3 updateDownload the analysis from the costing run into Excel by T-Code: S_P99_41000111 and save it for transparency and traceability purposesFinal of costing runFor costing single materials, you can use transaction CK11N and CK24 with selection Commercial price 3 inThe procedure is the same (defi

54、ne parameters and run) for the rest of the steps. Verification of material masterTransaction ZAMM0001You can found that Coml.Price 3 had been updated by previous steps.CN Company Code: 2290 , Download the material master for your plant into ExcelCheck if Commercial price 3 was updated for all materi

55、als with material type ZHIB and ZPRD.Analyze those materials that have stock but no Commercial price 3Step 3: Lowest value determination based on Loss-free valuationLowest value determination based on loss free valuation (PE)The third step of the inventory valuation compares the commercial price 3 w

56、ith the last sales price in a given time period. The last sales price is taken out of the SD information from the KE24 line item. The CN: C007, cost calculation variant only calculates the material until product cost.Means outbound logistics, product division, central surcharge, customer centre and

57、other direct sales cost are excluded. Therefore, to compare the prices we need to adjust the KE24 information. Lowest value determination loss free valuation (TO)Process starting with transaction MRN3 the loss-free evaluation to determine the lowest price for saleable finished (unfinished) goodsUse

58、variant:2290_MRN3Hint: you can run this transaction also for trading parts with outbound invoices in the chosen period while changing the comparison price (Commercial price 2)*.You should check for those Valuation Class in your Country*.You should maintain customize table ZJ0000MMT0001 ” with value

59、YCL_IM_SMOD_NIWE0003_IMP“ and related Company CodeSystem steps in background:Selection of the Commercial price 3 calculated with the inventory costing as comparison priceSelection of the last outbound invoice to determine the sales price minus sales and administration costs Comparison of both prices

60、 and updating the Tax price 2 field in the material master with the lowest of both pricesEnter your company code and the appropriate plantEnter the key date which represents the end of the fiscal periodStep1Commercial price 3: comparison price is calculated with costing variant CN: C007, and saved f