Value Flow into the Actual Costing/Material Ledger Component 
This unit describes how quantity-based actual costs are transferred into the Actual Costing/Material Ledger component from other SAP components.
The Actual Costing/Material Ledger component carries parallel valuations and calculates prices by means of single-level and multilevel actual costing.
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Materials Management:
Goods movements and invoice receipts are created in Materials Management and valuated in the Actual Costing/Material Ledger component on the basis of the selected price control. This process can result in single-level price differences and exchange rate differences on the material. If the material is used in higher manufacturing levels, these differences are allocated to the higher levels as multilevel price differences and exchange rate differences.
Price changes result in single-level price differences on the material.
Product Cost Planning :
The Actual Costing/Material Ledger component can receive the standard price for preliminary valuation from a standard cost estimate. When a cost component split for planned costs is created in Product Cost Planning , this data is transferred to Actual Costing/Material Ledger as the preliminary valuation of the cost component split.
Cost Object Controlling :
The settlement of orders or product cost collectors in the period-end closing process can result in single-level price differences on the material. If the material is used in higher manufacturing levels, these differences are allocated to the higher levels as multilevel price differences.
Cost Center Accounting :
In Customizing for Actual Costing/Material Ledger , activity update can be activated so that the consumption of activities can be updated in the quantity structure. If the activity update option relevant to price determination has been selected, price differences can arise on the material after actual price determination.