Price differences (PRD) when the PO Net price has the same value than standard price in SAP
This page is to explain how it is possible to have price differences when the Purchase Order Net Price has the same value that standard price in the material master data.
Here is an example to justify the standard system design.
Standard Behavior
Because the rounding rule adopted by SAP system is restricted to two decimal places. It affects the goods receipt valuation calculation.
SAP note 107206 explains this behavior in details.
Example
This example show us price differences when the values are the same:
Data:
PO qty: 99 KG
PO Net price: 10,04 EUR
PO Price Unit: 100 KG
A) Create a Purchase Order in ME21N.
ME21N – Create Purchase Order
B) Post a partial Goods Receipt for the Purchase Order in MIGO
Data:
GR qty: 87 KG
MIGO – GR for PO
C) Calculate the GR value (WRX)
Data:
PO qty: 99 KG
PO Net price: 10,04 EUR
PO Price Unit: 100 KG
GR qty: 87 KG
Formulas:
PO Net Value = Po qty x (Po Net price / Po Price Unit)
GR value (WRX) = GR qty x (PO Net Value / PO qty)
Calculation:
PO Net Value = Po qty x (Po Net price / Po Price Unit)
PO Net value = 99 KG x (10,04 EUR / 100 KG)
PO Net value = 9,9396 EUR
PO Net value = 9,94 EUR
GR value (WRX) = GR qty x (PO Net Value / PO qty)
GR value (WRX) = 87 KG qty x (9,94 EUR / 99 KG)
GR value (WRX) = 8,7351 EUR
GR value (WRX) = 8,74 EUR
D) Calculate the stock account value
Data:
Standard Price: 10,04 EUR
Price unit: 100
Formula:
BSX = GR qty x (Standard Price / Price Unit)
BSX = 87 KG x (10,04 EUR / 100 KG)
BSX = 8,7348 EUR
BSX = 8,73 EUR
MM03 – Display Material – Accounting 1
E) Calculate the price difference value
PRD = BSX – WRX
PRD = 8,73 EUR – 8,74 EUR
PRD = 0,01 EUR
F) Check FI document via ME23N (PO history), MB03 (via material document) or in FB03 directly. See that stock account was debited on 8,73 EUR, clearing account was credited on 8,74 EUR and, as a consequence, price difference account was debited on 0,01 EUR.
ME23N – Display Purchase Order
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