Delivery to Stock: Updates in the Material Master 
The following fields of the material master record (Accounting view) are updated when you post a goods receipt for the material:
The total valuated stock for the material.
The value of all the valuated stock of the material.
Price which is calculated according to the corresponding goods movements and invoices created for the material.
The system automatically determines the moving average price by dividing the material value in the stock account by the total warehouse stock of a plant.