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You can revaluate single-level consumption in periodic or cumulated actual costing using the periodic or cumulated periodic unit price for all valuation approaches. You complete revaluation at period close for periodic actual costing and at the end of the cumulation time period for cumulated actual costing.


You can transfer revaluation amounts for sales-relevant consumption directly to Profitability Analysis.


Functional Scope

The periodic costing run or the alternative valuation run revaluates consumption amounts and records the results in a document. In addition to this, you can post evaluation amounts to various operations in Financial Accounting when making the closing entries.

Revaluating Consumption

Material price determination distributes the differences, proportionate to quantity, to the categories consumption and ending inventory

The differences assigned to the category Consumption are then distributed, in proportion to the quantity consumed, to the individual consumption alternatives. Distribution only occurs for single-level consumption alternatives, as multilevel consumption has already been revaluated by multilevel material price determination. You can revaluate consumption for the original or a collective account assignment:

Revaluating Original Account Assignments

In this case, the original account assignment objects (FI account and CO account assignment that the goods issues were posted to) are updated as the key characteristic for the consumption alternative. In order to be able to do this you have specified which movement types are relevant for this type of revaluation. You do this in Customizing under Controlling ® Product Cost Controlling ® Actual Costing/Material Ledger ® Material Update ® Assign Movement Type Groups to Material Ledger.

The amounts determined in the revaluation of consumption can then be revaluated for the consumption alternatives of the original account assignment .


You can specify whether you want to revaluate the CO account assignments in Customizing under Actual Costing/ Material Ledger.

For more information, see: Example: Revaluating CO Account Assignments

Revaluating Collective Account Assignments

When making the closing entry the revaluation amounts for all movement type consumption alternatives that were not set as relevant for revaluation will be posted to a collective account. The collective account must be created for the transaction key COC in Customizing

You do this in Customizing, under Materials Management ® Valuation and Account Assignment ® Account Determination ® Account Determination without Assistant ® Set up Automatic Postings.

Closing Entry

The closing entry posts the revaluation of consumption amounts in Financial Accounting, if required. In variant maintenance for the closing entry, you have the following control parameters:

Revaluation of Consumption

If you want to revaluate consumption, then the amounts generated by the revaluation will be posted in FI

Revaluation of CO Account Assignments

If you have set the indicator revaluation of G/L account and CO account assignment for some movement types, then alongside the postings made to FI, the CO account assignment will also be revaluated.

If you do not set this indicator, a revaluation of the CO account assignment does not take place. This maybe desired when a cost center has already been settled and can not be posted to anymore.


If the G/L account is defined as a cost element, then the System requires an auxiliary account assignment If you have not activated the indicator Set CO account assignment, you must specify a proposed account assignment for the corresponding accounts.

To do this, choose Cost Center Accounting ® Actual Postings ® Manual Actual Postings ® Edit Automatic Account Determination.



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