《库存管理_sap库存评估和减值准备手册》由会员分享，可在线阅读，更多相关《库存管理_sap库存评估和减值准备手册（78页珍藏版）》请在金锄头文库上搜索。
1、Operation manualInventory ValuationIn accordance with the Accounting Standard - FOR CNTABLE OF CONTENTS1.INTRODUCTION32.INVENTORY VALUATION BUSINESS PROCESS DEFINITION (BPD)43.INVENTORY VALUATION BUSINESS SCENARIO FLOW (BSF)44.PRELIMINARY WORK BY THE END USER54.1 Reset the existing values initial Pr
2、ocess Explanation (PE)54.2Reset the existing value initial Transactional Operation (TO)54.3MASS Reset of devaluation indicator (TO)84.4Verification of material master115.STEP 1: MARKET PRICE ANALYSIS PROCESS EXPLANATION (PE)145.1Market price analysis Transactional Operation (TO)145.2Validating the n
3、ew prices215.2.1 Checking the comparison price225.2.2 Checking the last goods receipt price225.3 Database update245.4 Verification of material master256.STEP 2: INVENTORY COSTING266.1Inventory Costing Process Explanation (PE)266.2Inventory Costing Transactional Operation (TO)266.3Verification of mat
4、erial master337.STEP 3: LOWEST VALUE DETERMINATION BASED ON LOSS-FREE VALUATION347.1Lowest value determination based on loss free valuation (PE)347.2Lowest value determination loss free valuation (TO)347.3Verification of material master398.STEP 4: LOWEST VALUE DETERMINATION BASED ON MOVEMENT RATE408
5、.1Lowest value determination based on movement rate (PE)408.1.1Marketability discounts418.2Lowest value determination based on movement rate (TO)428.2.1Finished / Unfinished goods related to Tax price 2438.2.2Raw materials and supplies related to Commercial price 2619.EVALUATION779.1Evaluation (PE)7
6、79.2MRN9 Analysis of devaluation (TO)7710.STEP5: CALCULATE SLOW MOVING STOCK ITEMS8111.APPENDIX 1: FUNCTIONAL SPECIFICATION8211.1Configuration8211.2Enhancement of MRN38211.3User-Exit of MRN28211.4Program of ZAMM002 report831. Introduction An inventory valuation is a process of assigning a finanical
7、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
8、statement as well of the companys current assets in the balance sheet. This documentation provides you with a detailed process description, a step by step guidance through the SAP processes as well with all necessary background information.To get access to the functionality you should select the fol
9、lowing path in the SAP Easy Access Menu:LogisticsMaterial ManagementValuationBalance Sheet Valuation 2. 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
10、 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 1 Market price analysis (T-Code: MRN0)Compare betwe
11、en the moving average price and the last goods receipt price. The lowest will be updated into Commercial Price.Updates only purchase parts Commercial price 2Step 2 Inventory costing (T-Code: CK40N)Take Commercial price 2 plus the current BOM and routings into account.Update only Semi finished and fi
12、nished goods. Commercial price 3 Step 3 Loss-free valuation (T-Code: MRN3)Compare the Commercial Price 3 with the last SD invoice. The lowest will be updated into Tax price 2 Tax price 2Step 4 Lowest value principle based on movement rate (T-Code: MRN2, MRN9)Lowest value principle based on movement
13、rate Tax price 3 & Devaluation IndicatorStep 5 Calculate Slow moving stock items (T-Code: ZAMM002)Execute program: Slow moving devaluation report 4. 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
14、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.4.2 Reset the existing value initial Transactional Operation (TO)Transaction MRN0 Reset of tax price and commercial
15、 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 valuation was 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 c
