Initial Entry of Inventory Data 
Use
You enter initial inventory data when you transfer stocks (for example, from an existing system) into the SAP System. This procedure is first performed at the beginning of the production phase with the SAP System. In addition, it is possible to enter initial inventory data when the SAP System is active, both for new materials and for materials for which stocks already exist.
Prerequisites
If you want to enter initial inventory data for a new material, you must create a material master record for this material.
Features
The valuation of the stocks to be entered depends on two factors:
The price and type of price control defined in the accounting data of the material master record
If you enter a value for the quantity entered
Material with Standard Price
For a material valuated at a standard price, the initial entry of inventory data is valuated on the basis of the standard price. If you enter an alternative value during the initial entry of inventory data, the system posts the difference to a price difference account.
ExampleMaterial with Moving Average Price
For a material valuated at a moving average price, the initial entry of inventory data is valuated as follows:
If you enter a value when entering initial data, the quantity entered is valuated at this price. If the quotient of the value and the quantity of the initial data differs from the moving average price, the moving average price changes when initial data is entered.
If you do not enter a value when entering initial data, the quantity entered is valuated at the moving average price. In this case, the moving average price does not change.