Example 3:
The raw material cocoa is valuated at a standard price of 20 Mxn per kilogram in Period 1. At the end of the period revaluation takes place: The new standard for Period 2 is 21 Mxn per kilogram. (See
5)
Segment of the Material Price Analysis for Period 2:
The period has begun, but no postings have been made yet. The price changes have been carried out.
Quantity |
Preliminary valuation |
Price differences |
Exchange rate differences |
Price | |
Beginning inventory |
20 kg |
420 Mxn |
0 |
0 |
21 Mxn |
See also:
Displaying Material Price AnalysisPostings:
The following postings are made:
No. |
Periods |
Inventory |
Revaluation | ||
1 2 4 |
1 |
200 |
|
||
5 |
2 |
20 |
20 |
The revaluation amount of 20 Mxn is recorded in material ledger data and is used for calculation of the actual price.
Accounting View 1 in the Material Master
Period 1: Price control: S price (20 Mxn)
Period 2: Price control: S price (21 Mxn)
See also:
Price Changes