Postings and Extract from the Material Master Record for a Goods Movement for a Material Valuated At a Standard Price
In this example, the stock account is posted with only the value of goods received based on the standard price. Consequently, the value in the material master record increases in proportion to the quantity. When the invoice is posted, the material master record remains unchanged.
For information purposes, the material master record of a material subject to standard price control also keeps track of the moving average price. The moving average price demonstrates how much on average the delivered price deviates from the standard price.