GR-Non Valuated Indicator
If this indicator is ticked in the Purchase Order, then no financial posting
is made at the time of posting a Goods
Receipt.
The only posting would occur on Invoice Receipt.
A D V E R T I S E M E N T
It is commonly used for purchasing of fixed assets, because in most countries
you do not post
the acquisition until you have the legal back-up in the form of the supplier's
invoice.
Also, it is not desirable to post an estimated value (based on the GR) plus a
correction
(based on the IR).
Whether should you used non-valuated Goods Receipts or not would certainly
depends on your
company's financial policies.
Restrict GR before Delivery Date
One way is to check data at your MIGO entry, is through
SAP enhancments (Tcode : cmod).
I have implemented numerous checks for my end users
(posting dates, movement types vs material types, mandatory fields under
specific conditions, posting date deviation from today, total consumption per
order etc).
Try enhancment MBCF0002 and component EXIT_SAPMM07M_001.
Through tcode SMOD you can find the available
enhancments and function modules, go through the documentation and choose one.
For MM inventory management the package is MB.
My system (4.7) returns the following list:
Exit name Short text
MB_CF001 Customer Function Exit in the Case of Updating a
Mat. D
MBCF0002 Customer function exit: Segment text in material
doc. i
MBCF0005 Material document item for goods receipt/issue
slip
MBCF0006 Customer function for WBS element
MBCF0007 Customer function exit: Updating a reservation
MBCF0009 Filling the storage location field
MBCF0010 Customer exit: Create reservation
BAPI_RESERVATION_CREA
MBCF0011 Read from RESB and RKPF for print list in MB26
With tcode CMOD create a project "Zxxx" and insert the
choosen enhancement. Automatically its components will be added to your project.
Press the "Compoents" button and double click the
function exit that you will change.
Now you should be looking at the source code of the
function (abap editor). Take a look of the available internal tables that are
imported.
Double click on the include ZX....... which does not
exist and it will be created by you.
Add the source code needed to cover your validations.
Save and activate your project
Execute MIGO and check your enhancement.
Note: one problem I still haven't solved. I can use
only ERROR messages not WARNINGS.
Accounting Entries for a Subcontract Order
You check an invoice for a subcontract order in the same way as for a
standard purchase order.
Additional account postings do, however, occur if a price variance has
occurred. These postings are shown in the following example :-
Postings for a Subcontract Order
In this example, a subcontract order was created for the end product "ASSEM-1".
The components COMP-1 and COMP-2 were provided to the subcontractor.
Purchase Order
50 pieces of material ASSEM-1 were ordered. The subcontract price is $10/piece
(total value = $500).
The following components were provided to the subcontractor:
15 kg of the component COMP-1
5 pcs of the component COMP-2
Good Receipt
The subcontractor delivers 50 pieces of material ASSEM-1.
At goods receipt a consumption posting for the components provided to the
subcontractor is automatically made. It is valuated at the price from the
material master record, for example:
15 kg of the component COMP-1 at $20/kg = $300
5 pcs of the component COMP-2 at $30/pc = $150
The goods receipt is valuated with $950. This is calculated as follows:
the subcontract price (50 pcs * $10/pc = $500) and
value of the components ($300 + $150).
Invoice Receipt
The vendor (subcontractor) sends you an invoice for the subcontract work.
However, the price is $10.50/pc. The invoice is, therefore, 50 pieces ASSEM-1 *
$10.50/pc = $525.
Posting Schema for Moving Average Price Control
In this example, the following postings are made at goods receipt and invoice
receipt, if the material (end product) is valuated at moving average price:
Postings
At goods receipt
At invoice receipt
Vendor account
525 -
GR/IR clearing account
500 -
500 +
External service account
500 +
25 +
Stock account: end product
950 +
25 +
Stock change
950 -
25 -
Stock account: comp.
450 -
Consumption account
450 +
Posting Schema for Standard Price Control Without
Price Differences
For materials (end products) with standard price control also note that no price
differences are posted if the total of the external service value (for example,
$500) plus the "material to be provided" value (for example, $450) varies from
the value at standard price (for example, $1000). Posting of a price difference
is not required because each posting line has its own
offsetting entry.
No posting lines are created on the stock account or on the stock change
account when an invoice is received.
In the above example, the following postings are made for a material with a
standard price of $20:
Postings
At goods receipt
At invoice receipt
Vendor account
525 -
GR/IR clearing account
500 -
500 +
External service account
500 +
25 +
Stock account: end product
1000 +
Stock change
1000 -
Stock account: comp.
450 -
Consumption account
450 +
Posting Schema for Standard Price Control With Price
Differences.
However, if you wish to generate a price difference posting in those cases where
the manufactured material is managed at standard price and the standard price
varies from the receipt value (externally performed service + value of
components + delivery costs), you can configure this in the Customizing system
of Inventory Management.
In the above example, the following postings (including price differences)
are made for a material with a standard price of $20:
Postings
At goods receipt
At invoice receipt
Vendor account
525 -
GR/IR clearing account
500 -
500 +
External service account
500 +
25 +
Stock account: end product
1000 +
Stock change
950 -
Price difference
50 +
Stock account: comp.
450 -
Consumption account
450 +
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