Posting Order Price Quantity Variances 
Posting Order Price Quantity Variances
When order price quantity variances occur, the account movements made are the same as those made when price variances occur on their own. The variances are posted either to the stock account, or to one of the accounts "
Revenue from Price Differences" or "Expenses from Price Differences", depending on the type of
price control defined for the material.Account Movements for a Material with a Moving Average Price (MAP) and Extract from Material Master Record
Goods Receipt
The stock account is posted with the receipt value based on the purchase order price.
The offsetting entry is posted to the GR/IR clearing account.
Value Calculation
The purchase order price quantity in the goods receipt is different to the purchase order price quantity in the purchase order: The value in the material master record does not increase in proportion to the stock, so the moving average price changes.
Invoice Receipt
The GR/IR clearing account is cleared on the basis of the purchase order price.
The offsetting entry is posted to the vendor account based on the invoice price.
The difference between the GR/IR clearing account and the vendor account is posted to the stock account if the material is subject to moving average price control and there is sufficient stock coverage.
Value Calculation
The purchase order price quantity in the invoice is different to the purchase order price quantity in the purchase order: When you post the invoice, the system corrects the value in the material master, so the moving average price changes. The stock in the material master record does not change.