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Revaluation at actual prices supplements revaluation of activity allocations between cost centers and business processes. It is used to correct activity allocations that occurred previously from cost centers or business processes to other cost accounting objects.

You can use revaluation at actual prices for the following objects:

  • Internal orders

In Cost Object Controlling:

  • Production orders

  • Process orders

  • Product cost collectors

  • Cost object nodes in a cost object hierarchy

  • sales document item (for example, sales orders)

  • General cost objects

In the Project System:

  • Projects

  • WBS elements

  • Networks

  • Network activities

Note Note

Revaluation on cost centers and business process levels takes place within actual price calculation in Cost Center Accounting.

For more information, see the SAP Library under   Financials   Controlling   Cost Center Accounting   Period-End Closing   Actual Price Calculation  

End of the note.

If a cost accounting object uses an activity from a cost center or business process, you usually start with a plan price to allocate the activity. This is because the actual price is calculated during period-end closing. In the actual price calculation, the SAP system performs an iterative calculation of the prices for the activity types. To do this, it uses the actual costs that were debited to the cost center or business process, and the activities actually incurred. During this process, the system accounts for all activity relationships between cost centers and business processes.

After actual price calculation, you can revaluate the objects at actual prices if they have used the activities from cost centers or business processes. You do this using Revaluation at actual prices (revaluation). The system always determines the variances between the costs posted up to this point and the costs that occur under the new prices. The corresponding sender cost center is credited by the actual price revaluation and the receiver is debited accordingly.


The method you use for the revaluation depends on the price indicator that you specified in the fiscal year dependent parameters in version 0 in customizing. You can set the following price indicators.

For more information, see the SAP Library under   Financials   Controlling   Cost Center Accounting   Period-End Closing   Actual Price Calculation   Actual Price Calculation Procedure  

  • Period price

    Periodically differentiated prices, based on the costs and activity quantities for the period.

  • Average price

    Price based on the costs and activity quantities of all periods. You post the revaluation in the period in which the activity was incurred.

  • Cumulative price

    Price based on the costs and activity quantities of all periods. You post revaluation of the current period and all previous periods to the current period.

When you use revaluation, you cannot apply any percentage overhead to costs that have cost element category 43 (internal activity allocation). If you were able to perform revaluation on cost elements with applied overhead, you would have to recalculate the overhead, leading to a recursion.

Revaluation of Material leads to follow-up costs. During settlement to materials you deal with this in the same way as price control.

  • If the material’s price control indicator is set to S, you can post the follow-up costs as price differences.

  • Or if the material’s price control indicator is set to V, readjust the follow-up costs to the inventory, so long as there is stock coverage in the warehouse.

If you make an actual costing in the Actual Costing / Material Ledger application component, you can debit the difference between the plan price and actual price to Material directly. In this case, you do not require revaluation at actual prices.

For more information, see the implementation guide (IMG) under   Controlling   Product Cost Controlling   Actual Costing/Material Ledger   Actual Costing   Activate Actual Costing  .


You activated the Revaluation indicator in customizing (in the appropriate version).

If you are using Activity-Based Costing, you executed the process cost allocation before revaluation in Cost Object Controlling.

Once you debit the cost object with all the activities incurred in the period, you can execute the revaluation of actual price activities in Cost Object Controlling. During the period, the cost object is debited with activities using internal activity allocations. If required, the system debits the cost object using process costs during period-end closing.


Revaluation occurs periodically for individual cost accounting objects or in collective processing for more than one cost accounting object. You start revaluation with your own user-defined transactions after the actual price calculation. Revaluation occurs for all the secondary cost elements affected.

Caution Caution

After revaluation, it is important that you execute settlement for all of the receivers again. This is an important requirement, as it is the only way that you can pass on revaluation data from a revaluated CO object to further CO objects.

End of the caution.

See also:

Example: Revaluation at Actual Prices With Repeated Settlement

You can also start revaluation for test and forecast purposes. In this case, you do not update the revaluations that you calculated. You can run both test and update runs either online or in the background.

You can repeat revaluation as often as required. The system only updates the differences that occurred due to price changes.

You can create a worklist for objects that could not be revaluated during collective processing. The system uses this worklist to provide you with information about the cause of any incorrect processing. Once you have corrected these error sources, you can restart revaluation for the objects in the worklist. You can find further information on worklist processing in Worklist for Revaluation at Actual Prices.

You can completely reverse the revaluations made in the update runs, so long as the status of the relevant CO objects allows this. The original activity allocations remain the same. If you have reversed any activity allocations, you should also reverse the revaluation for the period affected.

Note Note

For cumulative prices, you should reverse the revaluations for the higher periods first.

End of the note.

Caution Caution

After reversing the revaluations, ensure that you perform the settlement again, This is required because such revaluation data, that was transferred from one cost accounting object to other cost accounting objects, is not reversed.

End of the caution.

See also:

Internal Order Settlement