Example: Settlement in the Case of Stock Shortage

The costs to be settled are based on an order quantity of 40 pieces. The price control indicator in the material master record of the material produced is "V" (moving average price).

Between the time when the order was delivered to stock and the time of settlement, 20 pieces were issued from stock. If the costs for the total order quantity were posted to the stock account of the material produced, this would lead to an unrealistic increase in the moving average price of the material. To avoid this, the system makes the following postings: For the 20 pieces in stock, 50% of the costs to be settled are posted to the stock account for the material and for the 20 pieces that were issued from stock, 50% are posted to a price difference account.