SAP库存评估和减值准备手册

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说明：本资料适用于约定双方经过谈判，协商而共同承认，共同遵守的责任与义务，仅供参考，文档可直接下载或修改，不需要的部分可直接删除，使用时请详细阅读内容InaccordancewiththeAccountingStandardFORCNTABLEOFCONTENTSHYPERLINK\l〃_Toc447869011〃1.Introduction3Introduction2.InventoryValuationBusinessProcessDefinition(BPD)4ProcessDefinition(BPD)4HYPERLINK3.InventoryValuationBusinessHYPERLINK3.InventoryValuationBusinessScenarioFlow(BSF)4HYPERLINK4.3MASSResetofdevaluationindicator(TO)84.4Verificationofmaterialmaster115.Step1:Marketpriceanalysis4.2ResettheexistingvalueinitialTransactionalOperation(TO)54.3MASSResetofdevaluationindicator(TO)84.4Verificationofmaterialmaster115.Step1:MarketpriceanalysisProcessExplanation(PE)14ProcessExplanation(PE)14Marketpriceanalysis5.1MarketpriceanalysisTransactionalOperation(TO)145.2Validatingthenewprices21HYPERLINK\l〃_Toc447869022〃5.2.1Checkingthecomparisonprice225.2.2Checkingthelastgoodsreceiptprice225.3Databaseupdate245.4Verificationofmaterialmaster256.Step2:Inventorycosting26HYPERLINK\l〃_Toc447869027〃6.1InventoryCostingProcessExplanation(PE)266.2InventoryCostingTransactionalOperation(TO)266.3Verificationofmaterialmaster33HYPERLINK\l〃_Toc447869030〃7.Step3:LowestvaluedeterminationbasedonLoss-freevaluation347.1Lowestvaluedeterminationbasedonlossfreevaluation(PE)34HYPERLINK\l〃_Toc447869032〃7.2Lowestvaluedeterminationlossfreevaluation(TO)347.3Verificationofmaterialmaster398.Step4:Lowestvaluedeterminationbasedonmovementrate40HYPERLINK\l〃_Toc447869035〃8.1Lowestvaluedeterminationbasedonmovementrate(PE)408.1.1Marketabilitydiscounts418.2Lowestvaluedeterminationbasedonmovementrate(TO)428.2.1Finished/UnfinishedgoodsrelatedtoTaxprice2438.2.2RawmaterialsandsuppliesrelatedtoCommercialprice261HYPERLINK\l〃_Toc447869040〃9.Evaluation779.1Evaluation(PE)779.2MRN9-Analysisofdevaluation(TO)77HYPERLINK\l〃_Toc447869043〃10.Step5:CalculateSlowmovingstockitems8111.Appendix1:Functionalspecification8211.1Configuration82HYPERLINK\l〃_Toc447869046〃11.2EnhancementofMRN311.3User-ExitofMRN282HYPERLINK\l〃_Toc447869048〃11.4ProgramofZAMM002report83IntroductionAninventoryvaluationisaprocessofassigningafinanicalvaluetoon-handinventory,basedonseveraldifferentmethods.Originallythevalueoftheinventoryequalsthecostofthematerials.Howeverundercertaincircumstancestheinventoryvalueshavetobedevaluated.Theinventoryvaluationisanimportantpartofthecostofgoodssoldintheincomestatementaswellofthecompany’scurrentassetsinthebalancesheet.Thisdocumentationprovidesyouwithadetailedprocessdescription,astepbystepguidancethroughtheSAPprocessesaswellwithallnecessarybackgroundinformation.TogetaccesstothefunctionalityyoushouldselectthefollowingpathintheSAPEasyAccessMenu:LogisticsMaterialManagementValuationBalanceSheetValuationInventoryValuationBusinessProcessDefinition(BPD)TheInventoryvaluationprocesscontainsfivesubsequentstepswhichmustbeexecutedinchronologicalorder.Eachstepisbasedonthevaluescalculatedintheprevioussteps.Jumping,missingorhavingerrorsineachstepwillleadtoafalseresultinthefollowingstep.Thereforeallstepsneedtobeexecutedwithhighattention.InventoryValuationBusinessScenarioFlow(BSF)Step1Marketpriceanalysis(T-Code:MRN0)Comparebetweenthemovingaveragepriceandthelastgoodsreceiptprice.ThelowestwillbeupdatedintoCommercialPrice.UpdatesonlypurchasepartsCommercialprice2Step2Inventorycosting(T-Code:CK40N)TakeCommercialprice2plusthecurrentBOMandroutingsintoaccount.UpdateonlySemifinishedandfinishedgoods.Commercialprice3Step3Loss-freevaluation(T-Code:MRN3)ComparetheCommercialPrice3withthelastSDinvoice.ThelowestwillbeupdatedintoTaxprice2Taxprice2Step4Lowestvalueprinciplebasedonmovementrate(T-Code:MRN2,MRN9)LowestvalueprinciplebasedonmovementrateTaxprice3&DevaluationIndicatorStep5CalculateSlowmovingstockitems(T-Code:ZAMM002)Executeprogram:SlowmovingdevaluationreportPreliminaryworkbytheEndUser4.1ResettheexistingvaluesinitialProcessExplanation(PE)Atthebeginningoftheprocessitismandatorytoresetthedevaluationindicatorsaswellasthecommercialprice2+3andtaxprice2+3to0(zero).TheresettingofthosevaluescanbeonlydonebytheEndUserFI/Accountingdepartment.ResettheexistingvalueinitialTransactionalOperation(TO)TransactionMRN0-ResetoftaxpriceandcommercialpriceinmaterialmasterThecommercialprices2+3andtaxprices2+3arestillsavedinthematerialmasterfromtheformeryearwhentheinventoryvaluationwasprocessedWiththefollowingsteps,thesepricesaregoingtobedeletedTheEndUserhastorequestthisresettotheEndUserFI/AccountingTheresetprocedurewillthenbecarriedoutbytheEndUserFI/AccountingUsevariant:2290_MRN0andadjustthecompanycodeandplantKeyDate:2015.11.30RunitforallmaterialtypeEnteryourCompanyCodeandKeyDateNeverupdatethematerialpriceinthematerialmasterLeavethesettingsasshowninthescreenshotforresettingTaxprice2/3andCommercialprice2/3PressclickcheckboxforresettingTaxprice2/3andCommercialprice2/3tozerointhematerialmasterThedownloadoftheprintinglistisnotusefulforanalyzingthepricesthathavebeenreset(informationnotavailable)LeavethetransactionbythegreenarrowMASSResetofdevaluationindicator(TO)Whentheinventoryvaluationwasprocessedfromthepreviousyear,thedevaluationindicatorisstillsavedinthematerialmasterTransactionMASS,theDevaluationindicatorcanbedeletedwiththefollowingstepsTheEndUserhastorequestthisresetattheEndUserFIorAccountingResetprocedurehastobedonebySAP-FIorAccountingEndUserSelecttheObjectTypeandValuationnameselectdisplayallrecordsSelectthedevaluationindicatortorunthemassupdateMarkthecolumnforoverwritingthedevaluationindicatorwith0Whenalllineshavethedevaluationindicator0,thedatacanbesavedVerificationofmaterialmasterAftereachstepamaterialmasterverificationisrecommendedinordertocheckthevaluescalculatedinthepreviousstep.ThereforeanewSAPmaterialmasterquerywasdeveloped.Transaction:ZAMM001DownloadthematerialmasterforyourcompanycodeandplantCheckiftheCommercialPrice2+3andtheTaxPrice2+3arezeroCheckifdevaluationindicatoriszeroStep1:MarketpriceanalysisProcessExplanation(PE)ThefirststepoftheInventoryvaluationisthemarketpriceanalysis.Withthemarketpricesanalysisthelowestpriceforallraw,auxiliaryandoperatingmaterialcanbedetermined.Itcomparesthestandardpriceormovingaverageprice(dependingonthepricecontrol)tothelastgoodsreceiptpriceinagiventimeperiod.Basedonthelowestvaluecomparisonthelowerpriceofthestandardpriceormovingaveragepricevs.lastgoodsreceiptpriceisupdatedintocommercialprice2inthematerialmaster.MarketpriceanalysisTransactionalOperation(TO)TransactionMRN0-DeterminationoflowestpriceoftheRawmaterialandsuppliesProcessthepricecomparisontodeterminethelowestpriceforrawmaterialsandsuppliesUsevariant:2290_MRN0_1“FineRMMarketPrice"andsaveyourownvariantHint:youcanrunthistransactionforallkindofmaterials(materialtypeintotal),butonlypurchasedpartswillbecompared.Unfinishedandfinishedgoodswillbeupdated,becausenoreceiptpriceisavailableRecommendation:SplittheprogramrunintovariousgroupsofmaterialtypeduetohighnumberofmaterialsSystemstepsinbackground:SelectionofthelastGR/IRinvoiceofwithinthechosentimeintervalSelectionofthecurrentmaterialpricefromthematerialmasterascomparisonprice(原材料选定时间的最低的GR/IR价格v.s物料价格)Comparisonof