Cost of Goods Manufactured and Inventory Values 
You can valuate the material stocks according to different accounting principles using the material ledger. This determines the cost of goods manufactured and the cost of sales in actual at the period end.
The material movements, invoices, and order settlements are also recorded in the material ledger.
Note
As the material valuations are carried out as usual with a standard price, you do not need to make changes in Logistics. You simply supplement the logic of the material ledger, so that in addition to the legal inventory valuation you can make further valuations of the inventories.
The scenario for parallel cost of goods manufactured does not support different fiscal year variants for the parallel ledgers. All valuations and additional versions use the fiscal year variant for the company code or controlling area.
Actual prices have to be determined based on the activity quantity used, and not on the available capacity, since this is the only way you can ensure the production cost centers are credited.
Activities are revaluated using the material ledger and not using the revaluation for orders. Scenario 2 Activity update relevant to price determination must therefore be active in the material ledger for the activity. You can check your settings in Customizing for Controlling under 
Product Cost Controlling 
Actual Costing/Material Ledger Actual Costing Activate Actual Costing 
.
Features
The following scenarios are supported for actual costing:
Actual Costing According to International and Local Law
Actual costing is used for both the international valuation according to IFRS, for example, and the local and additional accounting principles.
At the end of the period, you carry out a periodic costing run and up to three alternative valuation runs:
To calculate the cost of goods manufactured using the prices in the leading version, you perform a periodic costing run.
Enter a name for the costing run, and select the plants for which you want to perform an actual costing.
Carry out the following steps as usual: Selection, Determine Sequence, Single-Level Price Determination, Multi-Level Price Determination,, Revaluation of Single-Level Consumption.
In the Post Closing step, the stock postings in the leading ledger or in the global accounts are made. Further, the difference between planned and actual price is calculated, and the cost centers under version 0 are credited. This step is also made for the group valuation and the profit center valuation. This step does not have any effect on the valuation according to alternative accounting principles, however.
To calculate the cost of goods manufactured using the prices in the additional versions, you perform alternative valuation runs. The alternative valuation runs must be indicated as the run for parallel costs of good manufactured and must reference the additional versions in their settings by specifying an accounting principle.
Enter a name for each valuation run, indicate the valuation run as a run for parallel cost of goods manufactured, and select those plants for which you want to perform an actual costing.
Under Settings, enter the accounting principles for each run.
Carry out the following steps as usual: Selection, Cumulate Data, Determine Sequence, Single-Level Price Determination, Multi-Level Price Determination.
In the Post Closing step, the stock postings in the ledger or accounts are made with the local or additional accounting principles. Further, the difference between planned and actual price is calculated, and the cost centers under the additional version are credited. This step does not have any influence on the group and profit center valuation.
In each run, you can analyze the results among the costing results. You can see the cost center being credited in the relevant version in the Cost Center Accounting standard reports.
If you want to report inventory values correctly according to the accounting principles, perform the closing entries from all runs in Financial Accounting.
Actual Costing According to Local Law Only, International Valuation According to Standard Costs
Actual costing is only used for the valuation according to local accounting principles, while the valuation according to group law continues to be based on standard costs.
In this instance, you only need to create a periodic costing run, and do not need an alternative valuation run. In the Post Close step, the periodic costing run saves the inventory values in the ledger or the accounts with local accounting principles. The system calculates the difference between the plan and actual price, and the cost centers under the additional version are credited.
Note
If the periodic run is used for a parallel valuation view, SAP recommends a delimitation logic for inventories, that is, the posting of the material ledger without a revaluation and to the accounts specified with the account key LKW.