7132_TSCM_52-2ª_parte_(6-10)
96 pág.

7132_TSCM_52-2ª_parte_(6-10)


DisciplinaConsultoria909 materiais3.270 seguidores
Pré-visualização11 páginas
E-MSG 
MÁSTER EN SOFTWARE DE GESTIÓN DE EMPRESA 
SAP R/3 
 
2003-2004 
Certificación MM (7132) 
Xavier Rovira-Juan Carlos Sarrasi
TSCM 52-2ª parte (6-10) 
 
 
© SAP AG TSCM52 6-1 
\uf8e9 SAP AG 1999
Variances and Blocking Reasons
z Types of Variances
z Quantity Variance
z Price Variance
z Blocking due to Quality Inspection
z Blocking due to Amount
z Tolerances
z Blocking Invoices Manually
z Stochastic Blocking
Contents:
 
 
 
 
© SAP AG TSCM52 6-2 
\uf8e9 SAP AG 1999
z Enter invoices with variances and explain the
circumstances under which the R/3 System
blocks invoices
z Compare the postings for standard and moving
average priced stock materials
At the conclusion of this unit, you will be able to:
Variances and Blocking Reasons: Objectives
 
 
 
 
© SAP AG TSCM52 6-3 
\uf8e9 SAP AG 1999
Variances Without 
Reference to an Item
Basic Invoice Verification 
Procedure
Taxes, Cash Discounts, 
and Foreign Currency
Variances and 
Blocking Reasons
Invoice Reduction
Introduction to 
Invoice Verification
Invoices for POs with 
Account Assignment
Delivery Costs
Subsequent 
Debits/Credits
Invoices Without
Reference to POs
§%
 WWW
+ XXXX
+ YYY
= ZZZZ
+
Customs
 WW
+ XX
= ZZ
 WWW
+ XXXX
= ZZZZ
 WWW
+ XXXX
+ YYY
= ZZZZ
 WWW
+ XXXX
+ YYY
= ZZZZ
Variances and Blocking Reasons: Course Overview
Diagram
 
 
 
 
© SAP AG TSCM52 6-4 
\uf8e9 SAP AG 1999
z One of your vendors sometimes sends an invoice
for a higher amount than that agreed upon in the
purchase order. Sometimes, the vendor might
include the entire quantity on the invoice, although
you have not yet received all the goods. You need
to to test invoice blocking to ensure that you do
not pay the vendor until these differences have
been corrected.
You will also check which accounts the system
makes postings to when there are variances.
Variances and Blocking Reasons: Business Scenario
 
 
 
 
© SAP AG TSCM52 6-5 
\uf8e9 SAP AG 1999
Goods receipt
Document
no. 5100012345
created
PostPost
Purchase orderPurchase order
Invoice
Purchase
order
Invoices with Variances
Warning: variance!Warning: variance!
Document
no. 5100012345
created
PostPost
TolerancesTolerances
10% 10%
Warning: variance!Warning: variance!
 
Blocked for
payment
 
 
 
„ The system checks every invoice item for variances. 
„ You set tolerance limits for each variance type in Customizing for Invoice Verification. 
„ If the variance is not within the tolerance limits, the system displays a message to this effect. 
„ If an upper tolerance limit is exceeded in an invoice item, the system blocks payment of the entire 
invoice when you post it. 
„ If an invoice is blocked for payment, the field "Payment block" is filled in the vendor line item in the 
FI document. (The field "Payment block" is only filled in the MM document if you enter a manual 
payment block there.) 
„ You must release a blocked invoice in a separate step before it can be paid. 
 
© SAP AG TSCM52 6-6 
\uf8e9 SAP AG 1999
Goods receipt
QuantityQuantity
Invoice
50 pcsGR 40
PricePrice
Goods receipt
10 pcs = 230g
DateDate
Invoice
PO
5.00 UNI/pc.
Invoice
= 200 g
PO
10 pcs at
20.00 UNI/g
Purchase orderPurchase order
price quantityprice quantity
PO
Planned
delivery date May 21
Invoice
10 pcs = 250 g
April 11
10 pcs
= 250 gInvoice
Variances
6.00 UNI/pc.
 
 
 
„ The R/3 System makes the following checks for each invoice item: 
„ Quantity variance 
y It compares the difference between the delivered quantity and the quantity already invoiced with 
the invoice quantity. 
„ Price variance 
y It compares the purchase order price with the invoice price (invoice value / quantity). 
„ Purchase order price quantity variance 
y Goods receipt before invoice receipt 
y The following ratios are compared: goods receipt quantity (in purchase order price units) / goods 
receipt quantity (in purchase order units), invoice quantity (in purchase order price units) / invoice 
quantity (in purchase order units). 
y Invoice receipt before goods receipt 
y The following ratios are compared: purchase order quantity (in purchase order price units) / 
purchase order quantity (in purchase order units), invoice quantity (in purchase order price units) / 
invoice quantity (in purchase order units). 
„ Date variance 
y The R/3 System compares the planned delivery date to the invoice entry date. 
 
© SAP AG TSCM52 6-7 
\uf8e9 SAP AG 1999
Goods receipt
PO Invoice
Goods receipt Invoice
Goods receipt
at a later time
Stock account
GR/IR account
Vendor
500 +
500 - 800 +
800 -
300 +
300 -
Goods receipt
50 pcs
100 pcs at
10.00 UNI/pc.
80 pcs at
10.00 UNI/pc.
= 800 UNI
Quantity Variance
 
 
 
„ The invoice quantity is larger than the goods receipt quantity. When you post the invoice, a balance 
is created on the GR/IR clearing account. 
„ You expect another goods receipt. The GR/IR clearing account is cleared when you post this goods 
receipt. 
 
© SAP AG TSCM52 6-8 
\uf8e9 SAP AG 1999
Goods receipt
PO
Goods receipt Invoice
Stock account
GR/IR account
Vendor account
Price differences
130 +
130 - 130 +
124 -
 ?
100 pcs
100 pcs at
1.30 UNI/pc.
Invoice
100 pcs at
1.24 UNI/pc.
= 124 UNI
Price controlPrice control
6 -6 -
Price Variance
 
 
 
„ When price variances occur, the account movements differ depending on how the material is 
valuated. 
„ There are two types of price control: 
 S \u2013 standard price 
 V \u2013 moving average price (MAP) 
„ If the invoice is received after the goods receipt, the following occurs, depending on the price control 
used: 
y In the case of a material subject to standard price control, the R/3 System posts the price variance 
to a price difference account. 
y In the case of a material subject to moving average price control, the R/3 System posts the price 
variance to the stock account if there is sufficient stock coverage. This changes the moving 
average price. 
„ If the invoice is received before the goods receipt, the R/3 System posts the price variance to the 
GR/IR clearing account. It posts the price variance to the price difference account or stock account 
only when the goods receipt is posted. 
 
© SAP AG TSCM52 6-9 
\uf8e9 SAP AG 1999
Material with standard price of 1.20 UNI/pc.
Stock: 100 pcs
Purchase order: 100 pcs at 1.30 UNI/pc.
Goods receipt for this purchase order: 100 pcs
Invoice: 100 pcs at 1.24 UNI/pc. = 124.00 UNI
Stock account
GR/IR account
Vendor account
Price diff. expense
Price diff. revenue
120 +
130 -
 10 +
130 +
124 -
 6 -
Goods
receipt Invoice
Material master record
Stock Value Standardprice
100
200
200
120
240
240
1.20
1.20
1.20
Price Variance: Material with Standard Price
 
 
 
„ The R/3 System posts the price variance to a price difference account. 
„ The material price remains unchanged both at goods receipt and invoice receipt. 
„ The moving average price, which is included in the material master record for statistical purposes, 
changes by the amount of the variance. 
 
© SAP AG TSCM52 6-10 
\uf8e9 SAP AG 1999
Material with moving average price of 1.20 UNI/pc.
Stock: 100 pcs
Purchase order: 100 pcs at 1.30 UNI/pc.
Goods receipt for this purchase order: 100 pcs
Invoice: 100 pcs at 1.24 UNI/pc. = 124.00 UNI
Stock account
GR/IR account
Vendor account
130 +
130 -
 
 6 - 
130 + 
124 - 
Goods
receipt Invoice
Material master record
Stock Value MAP
100
200
200
120
250
244
1.20
1.25
1.22
Price Variance: Material with Moving Average Price
 
 
 
„