Use

The value of the goods receipt is posted to the GR/IR clearing account; the offsetting entry depends on the type of price control for the material.

Features

Standard Price

In the case of a material valuated at a standard price, only the value of the delivered quantity x standard price can be posted to the stock account. If the net order price (or, in the case of invoice receipt before goods receipt, the invoice price) differs from the standard price, this results in a difference between this value and the value of goods delivered. The system posts this difference to a price difference account. Since only the value of the delivered quantity x standard price is posted to the stock account, there is no change of value in the material master record.

Moving Average Price

In the case of a material valuated at a moving average price, the delivered quantity x net order price (or invoice price) is posted to the stock account.

If the purchase order price (or the invoice price) is the same as the price in the material master record, there is no change in the value per piece.

If the purchase order price (or the invoice price) is not the same as the price in the material master record, there is a change in the value per piece.