Posting Quantity and Price Variances (SAP Library - Logistics Invoice Verification (MM-IV-LIV))

Posting Quantity and Price Variances

The account movements made when quantity and price variances occur depend on the type of price control defined in the material master record, in the same way as for regular price variances.

For the posting selected with an asterisk (*), the following must be considered:

In the case of a material subject to moving average price control, the stock account can only be debited or credited in accordance with the actual stock level. If the material stock available is less than the quantity invoiced, the stock account is only debited or credited with the invoice difference for the actual stock balance (stock balance x price difference).

In the case of a material subject to standard price control, this posting would be made to the account "Expenses from Price Differences".

Postings in the Case of a Material with a Moving Average Price

This graphic is explained in the accompanying text

Goods Receipt

The material is debited with the purchase order price at goods receipt, that is, with $600 instead of $660.

Invoice Receipt

When you enter the invoice, this $60 has to be subsequently debited.

Goods Receipt at a Later Time

The GR/IR clearing account is cleared when the expected goods receipt of 40 pieces for $440 arrives. The offsetting entry is then posted to the stock account.

See also:

Material with Standard Price

Material with MAP with Stock Coverage