库存管理_sap库存评估和减值准备手册

Operation manualInventory ValuationIn accordance with the Accounting Standard - FOR CNTABLE OF CONTENTS1.INTRODUCTION32.INVENTORY VALUATION BUSINESS PROCESS DEFINITION (BPD)43.INVENTORY VALUATION BUSINESS SCENARIO FLOW (BSF)44.PRELIMINARY WORK BY THE END USER54.1 Reset the existing values initial Process Explanation (PE)54.2Reset the existing value initial Transactional Operation (TO)54.3MASS Reset of devaluation indicator (TO)84.4Verification of material master115.STEP 1: MARKET PRICE ANALYSIS PROCESS EXPLANATION (PE)145.1Market price analysis Transactional Operation (TO)145.2Validating the new prices215.2.1 Checking the comparison price225.2.2 Checking the last goods receipt price225.3 Database update245.4 Verification of material master256.STEP 2: INVENTORY COSTING266.1Inventory Costing Process Explanation (PE)266.2Inventory Costing Transactional Operation (TO)266.3Verification of material master337.STEP 3: LOWEST VALUE DETERMINATION BASED ON LOSS-FREE VALUATION347.1Lowest value determination based on loss free valuation (PE)347.2Lowest value determination loss free valuation (TO)347.3Verification of material master398.STEP 4: LOWEST VALUE DETERMINATION BASED ON MOVEMENT RATE408.1Lowest value determination based on movement rate (PE)408.1.1Marketability discounts418.2Lowest value determination based on movement rate (TO)428.2.1Finished / Unfinished goods related to Tax price 2438.2.2Raw materials and supplies related to Commercial price 2619.EVALUATION779.1Evaluation (PE)779.2MRN9 Analysis of devaluation (TO)7710.STEP5: CALCULATE SLOW MOVING STOCK ITEMS8111.APPENDIX 1: FUNCTIONAL SPECIFICATION8211.1Configuration8211.2Enhancement of MRN38211.3User-Exit of MRN28211.4Program of ZAMM002 report831. Introduction An 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 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 process 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 2. Inventory Valuation Business 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 step. Therefore all steps need to be executed with high attention.3. 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 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. The 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 devaluation report 4. 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 only done by the End User FI/Accounting department.4.2 Reset the existing value initial Transactional Operation (TO)Transaction MRN0 Reset of tax price and commercial price in material master The commercial prices 2+3 and tax prices 2+3 are still saved in the material master from the former year when the inventory valuation was processed With the following steps, these prices are going to be deleted The 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/Accounting Use variant: 2290_MRN0 and adjust the company code and plant Key Date:2015.11.30 Run it for all material type Enter your Company Code and Key Date Never update the material price in the material master Leave the settings as shown in the screen shot for resetting Tax price 2 / 3 and Commercial price 2 / 3 Press click checkbox for resetting Tax price 2 / 3 and Commercial price 2 / 3 to zero in the material master The 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 arrow 4.3 MASS Reset of devaluation indicator (TO) When the inventory valuation was processed from the previous year, the devaluation indicator is still saved in the material master Transaction MASS, the Devaluation indicator can be deleted with the following steps The 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 User Select the Object Type and Valuation name select 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 saved4.4 Verification of material masterAfter each step a material 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: ZAMM001 Download the material master for your company code and plant Check if the Commercial Price 2+3 and the Tax Price 2+3 are zero Check if devaluation indicator is zero 5. Step 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 standard 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 material master. 5.1 Market price analysis Transactional Operation (TO) Transaction MRN0 Determination of lowest price of the Raw material and supplies Process the price comparison to determine the lowest price for raw materials and supplies Use variant: 2290_MRN0_1 “Fine RM Market Price” and save your own variant Hint: 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 available Recommendation: Split the program run into various groups of material type due to high number of materialsSystem steps in background:1. Selection of the last GR/IR invoice of within the chosen time interval2. Selection of the current material price from the material master as comparison price (原材料选定时间的最低的GR/IR价格 v.s 物料价格)3. Comparison of both prices and updating the commercial price 2 field in the material master with the lowest of both prices (相对低的价格更新到“commercial price 2” ) Enter the company code and Enter the key date which represents the end of a fiscal year or a posting period If 2 or more plants are assigned to a company code, and the plants have a same material but with different 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 period Analyzed prices only 1 receipt price will be taken into consideration (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 consideration Exchange rate A: is taken from the posted document Meaning of percentages : The quantity invoiced must not be .of the quantity delivered. less than 100%invoiced quantity must be the same as delivered quantity 75%at least 75% must be invoiced 0.01 %no free of charge invoice shall be included more than 120%invoiced quantity can be at max. 20% more than delivered quantity 100%invoiced quantity can be at max. the same as the delivered quantityExample: 100% - 100%are only those matching GR / IRs that are chosen for the market price determination, where the delivered and invoiced quantity are the same 0.01% - 100%a minimum of the delivered quantity must be invoiced but maximum the same quantity as deliveredAttention:Only if these criteria are fulfilled, the 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 both Lowest of Valuation Area Prices: If more than 1 plant (valuation area) is assigned to a company code and there are different prices calculated the lowest one will be set for the company code Current Material price: Standard price for materials with price control key S Moving average price for materials with price control key VStep 3: Remain the settings as shown above for updating Commercial price 2 You can change the settings for the output list if different information are requested If you want to check the prices in advance Remain the “Database Update” open Press click checkbox for updating Commercial price 2 in the material master The download of the 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 25.2 Validating the new pricesA detailed list with company code, material number, comparison price, 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 price The comparison price must always be the moving average price of the material. In the material master record (MM03) under the tap accounting view 1 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 SAP 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 Click on purchase order history 5.3 Verification of material masterZAMM001 Download the material master for your plant into Excel Check if Commercial Price 2 was updated for all materials Analyze those materials that have stock but no commercial price 2 6. Step 2: Inventory costing6.1 Inventory Costing Process Explanation (PE)In step 1 of the inventory valuation all purchased 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 plus 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 data6.2 Inventory Costing Transactional Operation (TO)For the inventory costing has a own costing variant, 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 costing variant CN: C007, KR:K004 for your company code This 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 price 3 Recommendation: Select only materials with stock. You can use the material master query ZAMM001 Select the data for inventory valuation (30.11.20xx) Execute the single steps for you company code with material types ZHIB and ZPRD Analyze the error / warning messages and eliminate them if possible run 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 to the Costing Run Documentation. When the costing run is finalized, the update of Commercial price 3 in the material master has to be started Determine the settings in the “Parameter” as shown in the following screen print Save the settings and after leaving the “Parameter”, execute the Commercial price 3 update Download the analysis from the costing run into Excel by T-Code: S_P99_ and save it for transparency and traceability purposes Final of costing run For costing single materials, you can use transaction CK11N and CK24 with selection Commercial price 3 in The procedure is the same (define parameters and run) for the rest of the steps. 6.3 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 Excel Check if Commercial price 3 was updated for all materials with material type ZHIB and ZPRD. Analyze those materials that have stock but no Commercial price 37. Step 3: Lowest value determination based on Loss-free valuation7.1 Lowest value determination based on loss free valuation (PE)The third step of the inventory valuation compares the commercial price 3 with 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 other direct sales cost are excluded. Therefore, to compare the prices we need to adjust the KE24 information. 7.2 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) goods Use variant: 2290_MRN3 Hint: 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 YCL_IM_SMOD_NIWE0003_IMP“ and related Company CodeSystem steps in background:1. Selection of the Commercial price 3 calculated with the inventory costing as comparison price2. Selection of the last outbound invoice to determine the sales price minus sales and administration costs 3. Comparison of both prices and updating the Tax price 2 field in the material master with the lowest of both prices Enter your company code and the appropriate plant Enter the key date which represents the end of the fiscal periodStep1 Commercial price 3: comparison price is calculated with costing variant CN: C007, and saved for finished (ZPRD) and unfinished goods (ZHIB)Step 2: Comparison: the system verifies Commercial price 3 and the Market price for updating the lowest of both in Tax field 2 (Step 3) if no Market price has been found (no outbound invoice) Commercial price 3 is transferred into Tax price Step3: Remain the settings as shown above for updating Tax price 2 You can change the settings for the output list if different information are requested If you want to check the prices in advance leave the “Database Update” open Press click check for updating Tax price 2 in the materi