SAP库存评估和减值准备手册范本

Inventory Valuation In accordance with theAccounting Standard-FOR CNTABLE OF CONTENTS1.INTRODUCTION (3)2.INVENTORY VALUATION BUSINESS PROCESS DEFINITION (BPD) (4)3.INVENTORY VALUATION BUSINESS SCENARIO FLOW (BSF) (4)4.PRELIMINARY WORK BY THE END USER (5)4.1R ESET THE EXISTING VALUES INITIAL P ROCESS E XPLANATION (PE) (5)4.2R ESET THE EXISTING VALUE INITIAL T RANSACTIONAL O PERATION (TO) (6)4.3MASS R ESET OF DEVALUATION INDICATOR (TO) (8)4.4V ERIFICATION OF MATERIAL MASTER (12)5.STEP 1: MARKET PRICE ANALYSIS PROCESS EXPLANATION (PE) (14)5.1M ARKET PRICE ANALYSIS T RANSACTIONAL O PERATION (TO) (14)5.2V ALIDATING THE NEW PRICES (21)5.2.1 Checking the comparison price (22)5.2.2 Checking the last goods receipt price (23)5.3D ATABASE UPDATE............................................................................ 错误!未定义书签。

5.4V ERIFICATION OF MATERIAL MASTER (24)6.STEP 2: INVENTORY COSTING (25)6.1I NVENTORY C OSTING P ROCESS E XPLANATION (PE) (25)6.2I NVENTORY C OSTING T RANSACTIONAL O PERATION (TO) (25)6.3V ERIFICATION OF MATERIAL MASTER (31)7.STEP 3: LOWEST VALUE DETERMINATION BASED ON LOSS-FREE VALUATION (31)7.1L OWEST VALUE DETERMINATION BASED ON LOSS FREE VALUATION (PE) (31)7.2L OWEST VALUE DETERMINATION LOSS FREE VALUATION (TO) (32)7.3V ERIFICATION OF MATERIAL MASTER (36)8.STEP 4: LOWEST VALUE DETERMINATION BASED ON MOVEMENT RATE (37)8.1L OWEST VALUE DETERMINATION BASED ON MOVEMENT RATE (PE) (37)8.1.1Marketability discounts (38)8.2L OWEST VALUE DETERMINATION BASED ON MOVEMENT RATE (TO) (39)8.2.1Finished / Unfinished goods related to Tax price 2 (41)8.2.2Raw materials and supplies related to Commercial price 2 (57)9.EVALUATION (74)9.1E VALUATION (PE) (74)9.2MRN9–A NALYSIS OF DEVALUATION (TO) (74)10.STEP5: CALCULATE SLOW MOVING STOCK ITEMS (78)11.APPENDIX 1: FUNCTIONAL SPECIFICATION (80)11.1C ONFIGURATION (80)11.2E NHANCEMENT OF MRN3 (80)11.3U SER-E XIT OF MRN2 (80)11.4P ROGRAM OF ZAMM002 REPORT (80)1.IntroductionAn inventory valuation is a process of assigning a finanical value to on-hand inventory, based on several different methods.Originally the value of the inventory equals the cost of the materials. However under certain circumstances the inventory values have to be devaluated.The inventory valuation is an important part of the cost of goods sold in the income statement as well of the company’s current assets in the balance sheet.This documentation provides you with a detailed process description, a stepby step guidance through the SAP processes as well with all necessary background information.To get access to the functionality you should select the following path in the SAP Easy Access Menu:Logistics→Material Management→Valuation→Balance Sheet Valuation2.Inventory Valuation Business Process Definition (BPD) The Inventory valuation process contains five subsequent steps which must be executed in chronological order. Each step is based on the values calculated in the previous steps. Jumping, missing or having errors in each step will lead to a false result in the following step. Therefore all steps need to be executed with high attention.3.Inventory Valuation Business Scenario Flow (BSF)Step 5 Calculate Slow moving stock items (T-Code: ZAMM002) Execute program: Slow moving devaluation report4.Preliminary work by the End User4.1 Reset the existing values initial Process Explanation (PE)At the beginning of the process it is mandatory to reset the devaluation indicators as well as the commercial price 2 + 3 and tax price 2 + 3 to 0 (zero).The resetting of those values can be only done by the End User FI/Accounting department.4.2Reset the existing value initial Transactional Operation (TO) Transaction MRN0 – Reset of tax price and commercial price in material master•The commercial prices 2+3 and tax prices 2+3 are still saved in the material master from the former year when the inventory valuationwas processed•With the following steps, these prices are going to be deleted•The End User has to request this reset to the End User FI/Accounting •The reset procedure will then be carried out by the End User FI/Accounting•Use variant: 2290_MRN0 and adjust the company code and plant•Key Date:2015.11.30•Run it for all material type•Enter your Company Code and Key Date•Never update the material price in the material master•Leave the settings as shown in the screen shot for resetting Tax price 2 / 3 and Commercial price 2 / 3•Press click checkbox for resetting Tax price 2 / 3 and Commercial price 2 / 3 to zero in the material master•The download of the printing list is not useful for analyzing the prices that have been reset (information not available)•Leave the transaction by the green arrow4.3MASS Reset of devaluation indicator (TO)•When the inventory valuation was processed from the previous year, the devaluation indicator is still saved in the material master •Transaction MASS, the Devaluation indicator can be deleted with the following steps•The End User has to request this reset at the End User FI or Accounting•Reset procedure has to be done by SAP-FI or Accounting End User•Select the Object Type and Valuation name•select display all recordsSelect the devaluation indicator to run the mass updateMark the column for overwriting the devaluation indicator with 0When all lines have the devaluation indicator 0, the data can be saved4.4 Verification of material masterAfter each step a material master verification is recommended in order to check the values calculated in the previous step. Therefore a new SAP material master query was developed.Transaction: ZAMM001•Download the material master for your company code and plant•Check if the Commercial Price 2+3 and the Tax Price 2+3 are zero •Check if devaluation indicator is zero5.Step 1: Market price analysis Process Explanation (PE)The first step of the Inventory valuation is the market price analysis. With the market prices analysis the lowest price for all raw, auxiliary and operating material can be determined. It compares the standard price or moving average price (depending on the price control) to the last goods receipt price in a given time period. Based on the lowest value comparison the lower price of the standard price or moving average price vs. last goods receipt price is updated into commercial price 2 in the material master.5.1Market price analysis Transactional Operation (TO)•Transaction MRN0 – Determination of lowest price of the Raw material and supplies•Process the price comparison to determine the lowest price for raw materials and supplies•Use variant:2290_MRN0_1 “Fine RM Market Price” and save your own variant•Hint: you can run this transaction for all kind of materials (material type in total), but only purchased parts will becompared. Unfinished and finished goods will be updated,because no receipt price is available•Recommendation: Split the program run into various groups of material type due to high number of materialsSystem steps in background:1.Selection of the last GR/IR invoice of within the chosen time interval2.Selection of the current material price from the material master ascomparison price (原材料选定时间的最低的GR/IR价格 v.s 物料价格)parison of both prices and updating the commercial price 2 field inthe material master with the lowest of both prices (相对低的价格更新到“commercial price 2” )•Enter the company code•Enter the key date which represents the end of a fiscal year or a posting period•If 2 or more plants are assigned to a company code, and the plants have a same material but with different price. And if you want toupdate the market price by plant please make the setting as follows.Step 1:•Receipt price are all goods receipts and invoices which are taken into consideration in the selected posting period•Analyzed prices only 1 receipt price will be taken into consideration (no average calculation with more than 1 price)•Strategy B: If more than 1 receipt price is determined, the last one will be taken into consideration•Exchange rate A: is taken from the posted document•Meaning of percentages :▪The quantity invoiced must not be .…….of the quantity delivered.▪less than•100% invoiced quantity must be the same asdelivered quantity•75% at least 75% must be invoiced•0.01 % no free of charge invoice shall beincluded▪more than•120% invoiced quantity can be at max. 20%more thandelivered quantity•100% invoiced quantity can be at max. thesame as thedelivered quantityExample:▪100% - 100% are only those matching GR / IR’s that are chosen for the market price determination, where thedelivered and invoiced quantity are the same▪0.01% - 100% a minimum of the delivered quantitymust be invoiced but maximum the same quantity asdeliveredAttention:Only if these criteria are fulfilled, the lower price of the matching GR and IR is taken as market price for the comparison Comment SAP F1-HelpStep 2:•Lowest Val. Comparison: The program compares the market price and the comparison price (current material price) and set the lowest ofboth•Lowest of Valuation Area Prices: If more than 1 plant (valuation area) is assigned to a company code and there are different prices calculated – the lowest one will be set for the company code•Current Material price: Standard price for materials with price control key S•Moving average price for materials with price control key VStep 3:•Remain the settings as shown above for updating Commercial price 2•You can change the settings for the output list if differentinformation are requested•If you want to check the prices in advance – Remain the“Database Update” open•Press click checkbox for updating Commercial price 2 in the material master•The download of the list shows you the material document, which leads you to the invoice where the market price was taken fromHint: if no invoice was found in the chosen period – the current price is copied into Commercial price 25.2Validating the new pricesA detailed list with company code, material number, comparison price, new price change in %, date, source and reference will be generated. These values have to be verified. Only after all materials with a new price are verified and the new price is confirmed and update run should be carried out.5.2.1 Checking the comparison priceThe comparison price must always be the moving average price of the material.In the material master record (MM03) under the tap accounting view 1 you can find the current material price of the part.5.2.2 Checking the last goods receipt priceThe detailed list from Transaction MRN0 shows you the purchase document number from which SAP took the new price. You can verify this price in the following way:Transaction MB03Enter the purchasing document number & year from your downloaded excel file.Take the PO number from the displayed documentTransaction ME23N 6500012548Click on purchase order history5.3 Verification of material masterZAMM001➢ Download the material master for your plant into Excel➢Check if Commercial Price 2 was updated for all materials➢Analyze those materials that have stock but no commercial price 26.Step 2: Inventory costing6.1Inventory Costing Process Explanation (PE)In step 1 of the inventory valuation all purchased parts were updated with a new commercial price 2 based on the lowest value comparison. This commercial price 1 is now the new bases for the calculation of the inventory valuation for semi-finished and finished goods. The inventory costing will take the current BOMs, routings and activity rates plus the commercial price 2 and calculate the new value for all own product parts (Material type: ZHIB, ZPRD)This calculated price will then be updated into the Commercial Price 3 in the material master data6.2Inventory Costing Transactional Operation (TO)For the inventory costing has a own costing variant, the CN: C007, KR:K004 calculation. The Costing run after the costing is the update of the commercial price 3Step 1: Create a costing run (Costing Variant: CN: C007, KR:K004)•Transaction CK40N a costing run is performed with the costing variant CN: C007, KR:K004•Run the inventory costing with costing variant CN: C007,KR:K004 for your company code•This costing variant CN: C007, KR:K004 is based upon the Commercial price 2 for raw materials, which was saved in Step 1MRN0 (see previous chapter)•All unfinished / finished goods (Material type: ZHIB, ZPRD) are going to be updated in Commercial price 3•Recommendation: Select only materials with stock. You can use the material master query ZAMM001•Select the data for inventory valuation (30.11.20xx)•Execute the single steps for you company code with material types ZHIB and ZPRD•Analyze the error / warning messages and eliminate them if possible – run the costing run again if necessary or create singlecosting per material (TA: CK11N)The processing steps are planned at this stage. Click on the parameters and select the relevant data.Enter the material numbers and type of material and save the entries. CN: Input.For detailed description refer to the Costing Run Documentation.•When the costing run is finalized, the update of Commercial price3 in the material master has to be started•Determine the settings in the “Parameter” as shown in the following screen print•Save the settings and after leaving the “Parameter”, execute the Commercial price 3 update•Download the analysis from the costing run into Excel by T-Code: S_P99_41000111 and save it for transparency and traceability purposes•Final of costing runFor costing single materials, you can use transaction CK11N andCK24 with selectionCommercial price 3 inThe procedure is the same (define parameters and run) for the rest of the steps.6.3Verification of material masterTransaction ZAMM0001You can found that Coml.Price 3 had been updated by previous steps.CN Company Code: 2290 ,•Download the material master for your plant into Excel•Check if Commercial price 3 was updated for all materials with material type ZHIB and ZPRD.•Analyze those materials that have stock but no Commercial price 37.Step 3: Lowest value determination based on Loss-free valuation7.1Lowest value determination based on loss free valuation (PE)The third step of the inventory valuation compares the commercial price 3 with the last sales price in a given time period. The last sales price is taken out of the SD information from the KE24 line item.The CN: C007, cost calculation variant only calculates the material until product cost.Means outbound logistics, product division, central surcharge, customer centre and other direct sales cost are excluded. Therefore, to compare the prices we need to adjust the KE24 information.7.2Lowest value determination loss free valuation (TO)•Process starting with transaction MRN3•the loss-free evaluation to determine the lowest price for saleable finished (unfinished) goods•Use variant:2290_MRN3•Hint: you can run this transaction also for trading parts with outbound invoices in the chosen period while changing thecomparison price (Commercial price 2)*.You should check for those Valuation Class in your Country*.You should maintain customize tabl e ZJ0000MMT0001 ” withvalue …YCL_IM__SMOD_NIWE0003_IMP“ and related Company Code System steps in background:1.Selection of the Commercial price 3 calculated with the inventorycosting as comparison price2.Selection of the last outbound invoice to determine the sales priceminus sales and administration costsparison of both prices and updating the Tax price 2 field in thematerial master with the lowest of both prices•Enter your company code and the appropriate plant•Enter the key date which represents the end of the fiscal period•Commercial price 3: comparison price is calculated with costing variant CN: C007, and saved for finished (ZPRD) and unfinishedgoods (ZHIB)Step 2:➢Comparison:•the system verifies Commercial price 3 and the Marketprice for updating the lowest of both in Tax field 2 (Step 3)•if no Market price has been found (no outbound invoice) –Commercial price 3 is transferred into Tax price•Remain the settings as shown above for updating Tax price 2•You can change the settings for the output list if different information are requested•If you want to check the prices in advance – leave the “Database Update” open•Press click check for updating Tax price 2 in the material master•An appropriate list can be downloaded which shows the lowest price between [sales price minus administrative and salesoverhead ] and Commercial price 2 from the inventory costing after finishing the program runBecause there is a problem in the current program‘s logic, the sales price is displayed as 0.The issue has already raised and will be fixed soon.7.3Verification of material masterTransaction: ZAMM001•Download the material master for your plant into Excel• Check if Tax price 2 was updated for all materials with material type of finished goods(ZPRD) and unfinished goods(ZHIB)• Analyze those materials that have stock but no Tax price 28.Step 4: Lowest value determination based on movement rate8.1Lowest value determination based on movement rate (PE) The obsolescence of inventories could be countered by marketability discounts. Within the scope of the group evaluation, generally the marketability discounts are applicable. However, the legal assessment rules does not permit the formation of so-called hidden reserves. The benchmark of movement rate is the length of the storage period and the last stock movement.1Inventories are valued in accordance with Group Policy according to the lowest value principle. The settings for this form of evaluation must be set in the system. SAP performs the costing and assessment in accordance with the prescribed standard. In the review you may encounter irregularities and faulty data which could be difficult for the further assessment.Basically in this step of evaluation it is absolutely necessary to distinguish between the categories of raw, auxiliary, and supply materials on the one hand and finished / unfinished goods on the other hand.The determined values in this evaluation step will be eventually used to update the tax-based price 2 which corresponds directly to the actual value reflected in the balance sheet.When determining the lowest value based on movement rate the system examines whether the price of a material should be devalued on the basis of non-movement.The movement of a material is characterized by the percentage which describes how many units have been received or sent off in relation to the material stock.The movement rate can be determined in two ways:• Through the material documentsIn this case the movement rate for inputs and outputs can be examined. If you take in to account inputs as well as outputs you get a movement rate for both received and dispatched goods. In this case the material is considered to be non-moving if both values are smaller than the respective predetermined percentage.• The material master recordIn this case only outputs are considered. This process takes considerably less time than the determination through the material documents.In the next chapters common pitfalls and solutions are described in addition to the instructions to complete the evaluation with SAP.8.1.1 Marketability discountsThe marketability discounts for each group are explained as follows:The movement rate of a material is being determined through the receipts or requirements of the material and the consumption of the material stock: Movement = the total amount of in - or outputs / material stock * 100The movement of a material is characterized by the percentage which describes how many units have been received or required in relation to the material stock.This percentage is compared to a given threshold: If the percentage of the in- or outputs are less than the threshold value it is considered non-moving. If it is bigger the material is considered moving.The material stock used to calculate the movement rate can be defined as the means of the closing stocks of past accounting periods. Weighting factorsmust be specified for material stocks and movements. This can be done in the customizing or using the start screen.To determine the movement rate the system draws only on material movements which are within the observation period. To include non-movement from the more distant past in the devaluation as well, the process proceeds via a devaluation indicator using the following rules:• If a material is classified as non-moving in the current reporting period, the devaluation indicator is increased by 1.• If a material is classified as moving in the current reporting period, the devaluation indicator is set to zero.8.2Lowest value determination based on movement rate (TO) Transaction MRN2 – Determination of lowest price based on historical movements•Starting with transaction MRN2 Process the determination of the non-marketable goods to calculate the lowest price for theinventory valuation•Use variants:2290_MRN2_1, 2290_MRN2_2, 2290_MRN2_32290_MRN2_1_RM , 2290_MRN2_2_RM , 2290_MRN2_3_RM•Hint: you need to change important settings (*.e.g Creation Date, Key Date , Valuation class )by yourself before you run each ofthese variants one after the other.•Hint: The transaction MRN2 should be executed by 3 steps (Run1, Run2 and Run3). If you run the transaction for morethan 3 times, the devaluation indicator may be increased to 4 or5.System steps in background:1.Enter the Movement rate criteria to determine the correctdevaluation indicator(*.Considering the system performance & special movement type for consignment 631/633, we recommended that you change to “from material master data”, and you can run as “background job”) as below2.Check the Settings for the Base price and Enter the Devaluationpercentages3.Update of Tax price 3 field in the material master with the lowestprice•Enter the company code•Enter the key date which represents the end of the fiscal period•Creation date represents the date by when a material must be created so that it can be devaluated – as of: key date minus 6months8.2.1Finished / Unfinished goods related to Tax price 2•The settings of the MRN2 run for finished(ZPRD) and unfinished goods(ZHIB) refer to the marketability criteria BU1 of the guideline •For determination the devaluation indicator and calculation of the lowest price, 3 different update runs have to be executedRUN 1 – Variant: 2290_MRN2_1 Step 1(*.Considering the system performance & special movement type forconsignment 631/633, we recommended that you change to “frommaterial master data”, and you can run as “background job”) asbelow•From material master data: determines that the consumption is based on data in the material master record. Material consumptionand the correction of material issues can be selected.•From material document: determines that the consumption is based on movement type that maintained in this function. Materialreceipts and consumption can be selected.•Period under review: determines the date from which the goods movements are to be included•key date minus 24 monthsFor analyses of the material movements you can use transaction MB51 and the equivalent in the BW-system.•Lower – Upper limit: determines the interval for which the material stocks has to be included•key date minus 24 monthsStep 2:•Tax price 2 : Base price taken for calculation of a possible marketability deduction•Valuation Level : Company Code Level;Devaluation percentages: for calculating the marketability deduction the reduction rate per devaluation indicator has to be maintained for the company codeStep 3:•For updating Tax price 3 in the material master press click checkbox•Remain the settings as shown above for updating Tax price 3•You can change the settings for the output list if different information are requested•If you want to check the prices in advance – Remain the “Database Update” openA detailed list can be downloaded after the run is complete.Please save this list for a audit purpose.RUN 2 – Variant: 2290_MRN2_2Step 1:•Period under review: determines the date from which the goods movements are to be included•key date minus 12 months•Lower – Upper limit: determines the interval for which the material stocks are to be included•key date minus 12 monthsStep 2:•Tax price 2: Base price taken for calculation of a possible marketability deduction•Devaluation percentages: For calculating the marketability deduction the reduction rate per devaluation indicator has to be maintained for the company codeStep 3:•Remain the settings as shown above for updating Tax price 3。