908737 - Post Closing in Material Ledger CKMLCP 基本业务逻辑

908737 - Post Closing in Material LedgerSymptomYou would like some clarification on how the system works in step 'Post Closing' for costing run in transaction CKMLCP.Other TermsCNACT, Post closing, CKMLCP, FI accounts, Posting LogicReason and PrerequisitesThe material ledger and is active and material has price determination 3SolutionIf you do not fully understand the 'Post closing' step in CKMLCP or how the FI accounts are posted when running this step, this SAP note should help you for the analysis. It provides explanations for how the values arose in the different FI accounts.During the periodic transactions price/exchange rate differences are recorded under different transaction keys:PRD ( ) Price differences from purchase orderPRD (PRF) Price differences from goods receipt with external value from order settlement.KDM Exchange rate differences from goods receipts, with external value from order settlement.AUM Price differences and exchange rate differences from stock transferAKO Price differences from stock transfer consignment stock to ownAt the end of the period, by running transaction CKMLCP, the Material Ledger settles the differences to the different receivers according to the actual movements of the period.Transaction CKM3 shows, how the differences were distributed to the different receivers.By executing the CKMLCP step 'Closing Entries' these results are posted in FI.The Material Ledger postings use own transaction keys for price/exchange rate difference acccounts:PRY Price differences from same (upper) levelPRV Price differences from lower levelKDM Exchange rate differences from same (upper) levelKDV Exchange rate differences from lower levelPRM Differences of cancelled WIP (Materials)PRA Differences of cancelled WIP (Activities)For the offset postings the following transaction keys are used:BSX Inventory postingLKW Accruals and defer.acct.(Material ledger)UMB Gain/loss from revaluationCOC Revaluation of other consumablesWPM WIP from Price Differences (Material)WPA WIP from Price Differences (Int. Acty)GBB (AUI) Cost Center Crediting from ActivitiesThe different postings that occur in Material Ledger are:1. ROLL UP OF PRICE/EXCHANGE RATE DIFFERENCES* from input material to output material.INPUT MATERIAL OUTPUT MATERIALPRY PRV -> PRVKDM KDV -> KDV* from input activity/business process to output material.COST CENTER OUTPUT MATERIALGBB(AUI) -> PRV* from WIP input material to output material.INPUT MATERIAL OUTPUT MATERIALPRM -> PRV* from WIP input activity/business process to output material.INPUT ACTIVITY/BP OUTPUT MATERIALPRA -> PRV2. REVALUATION OF ENDING INVENTORY* Revaluation of Ending Inventory (flag 'Revaluate material'set):Price/exchange rate differences are posted to Inventory AccountBSX. Price control is changed from 'S' to 'V' because inventoryis now valuated at actual price.PRY PRV KDM KDV -> BSX* No revaluation of Ending Inventory (flag 'Revaluate material notset): Price/exchange rate differences are posted to stastisticalaccount LKW. Price control is not changed, because inventoryremains valuated at standard price.PRY PRV KDM KDV -> LKWThe ending inventory posting is reversed immediately in the next period. For this inverse posting a separate accounting document is created with the first day of following period as posting date.So in the next period the inventory continues to be valuated at standard price (until closing of next period).If the standard price was changed in next period, the inverse posting includes a posting to revaluation account (UMB) to clear the revaluation from price change.Postings for beginning of next period:* Revaluation of Ending InventoryBSX -> PRY PRV KDM KDV UMB* No revaluation of Ending InventoryLKW -> PRY PRV KDM KDV UMB3. REVALUATION OF CONSUMPTION* Revaluation of Original Account:Price/exchange rate differences are posted to the same consumption account that was debited by the original goods issue. ( Optionally the CO account assignment of the original goods issue can berevaluated too.)PRY PRV KDM KDV -> Original account* Revaluation of Collective Account:Price/exchange rate differences are posted to a collective accountCOC.PRY PRV KDM KDV -> COC4. REVALUATION OF WORK IN PROCESS (WIP)* Build-up of new WIP (material):PRY PRV KDM KDV -> WPM* Build-up of new WIP (activity/business process):GBB(AUI) -> WPA* Reduction of old WIP (material):WPM -> PRM* Reduction of old WIP (activity/business process):WPA -> PRA________________________________________________________________________Valid releasesSoftware Component Releasefrom toSAP_APPL SAP Application46C - 500________________________________________________________________________Reference to related Notes。