Special Case: Nonvaluated Sales Order Stock 
Use
You use a nonvaluated sales order stock if you do not want the goods movements to have corresponding postings in Financial Accounting (FI).
A sales order stock is assigned exclusively to a specific sales order and cannot be used for other orders. Sales order stocks can be for independent requirements as well as for the dependent individual requirements of the individual requirements material (finished product). For this reason, the material components can only be used to manufacture the material ordered by the customer, and the material ordered by the customer can only be delivered to the customer in the context of the order.
With a nonvaluated sales order stock, inventory changes are not reflected in Financial Accounting . The sales order stock is settled to Financial Accounting only after results analysis and settlement of the calculated values (results analysis data).
Note
SAP recommends that you use a valuated sales order stock.
Prerequisites
You control whether the sales order stock is valuated or nonvaluated in Customizing for
Product Cost Controlling
under
Cost Object Controlling
Product Cost by Sales Order
Control of Sales-Order-Related Production
Check Requirements Classes
.
If the sales order stock is nonvaluated, the sales order item must always be flagged as carrying costs and revenues . To valuate the inventories, at the end of the period you perform results analysis and settle the calculated results analysis data to FI for capitalization.
Features
Just as for a valuated sales order stock with a sales order item that carries costs and revenues, you can do the following for a nonvaluated sales order stock with a sales order item that carries costs and revenues:
Perform results analysis on the basis of one or more sales order items
Use results analysis to capitalize goods that have been delivered but not yet invoiced
Make adjustments to follow-up costs
Assign special direct cost of sales to the sales order item
Allocate process costs to the sales order item
Allocate sales overhead costs using the sales order item as the cost object
Limited Use of Nonvaluated Sales Order Stock
When you are manufacturing in-house, the nonvaluated sales order stock with multilevel production structures results in semifinished products manufactured for the finished product being delivered to the sales order stock unvaluated. When you close the period, all costs incurred in the manufacture of the semifinished product are settled directly to the sales order item to which the production order is assigned. If the semifinished product is withdrawn as a material component of a higher manufacturing level, the material withdrawal is not valuated. This means that the material cost for the semifinished product is not shown on the production order for the finished product. Only the production costs, production overhead, and so forth for that manufacturing level are allocated to the production order and passed to the sales order item when you settle.
For externally procured materials, the nonvaluated sales order stock results in the goods receipt posting being made to the nonvaluated sales order stock. The goods receipt or invoice receipt posts the costs of the externally procured materials directly to the sales order item.
You should use a valuated sales order stock in the following cases:
When you want the goods movements for the sales order inventory to result in postings in Financial Accounting (FI)
When you want to have the full costs at each manufacturing level
When you want to calculate the variances for the manufacturing orders assigned to the sales order
When you want to use individual valuation rather than collective valuation for the materials in the sales order stock
When you are using the cost-of-sales accounting method and want to post the cost of sales to Financial Accounting before results analysis at the end of the period.
When you want to use standard costing
Quantity and Value Flow with Nonvaluated Sales Order Stock and In-House Production
( )
External Procurement with a Nonvaluated Sales Order Stock
If you are using external procurement with a nonvaluated sales order stock, you can update the costs to the sales order item either when the goods are received or when the invoice is received:
Costs updated when goods received
When a goods receipt for a nonvaluated, externally procured material is posted, the goods receipt results in costs directly. The sales order item that carries costs and revenues is debited with costs in the amount of the order value of the externally procured material. Any difference between the order value and the invoice value is updated to the sales order item when the invoice is received.
Costs updated when invoice received
The goods receipt is posted directly to the sales order item for which the material was requested. This goods movement is not valuated at this point – that is, the sales order item is not debited with actual costs until the invoice has been received. When the invoice is received, the costs are assigned to the sales order item.
You control whether the sales order item is debited with actual costs when the goods are received or when the invoice is received in Customizing for
Product Cost by Sales Order
under
Control Parameters for Sales-Order-Related Production
Check Account Assignment Categories
with the indicator
GR non-valuated
.
Repetitive Manufacturing with a Nonvaluated Sales Order Stock
In repetitive manufacturing environments with a nonvaluated sales order stock, the system generates a planned order for the sales order item. This planned order is assigned to the sales order item and contains a reservation for the customer requirement. When a goods receipt for the sales order item is entered, it is debited with the actual costs of the material components listed in the planned order. You enter this goods movement in the Repetitive Manufacturing menu.
See also:
Nonvaluated Sales Order Stock: Valuation
Nonvaluated Sales Order Stock: Scenario
Example: Nonvaluated Sales Order Stock