7135_TSCM_52-2ª_parte_(22)
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7135_TSCM_52-2ª_parte_(22)


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E-MSG 
MÁSTER EN SOFTWARE DE GESTIÓN DE EMPRESA 
SAP R/3 
 
2003-2004 
Certificación MM (7135) 
Xavier Rovira-Juan Carlos Sarrasi
TSCM 52-2ª parte (22) 
 
 
© SAP AG TSCM52 22-1 
\uf8e9 SAP AG 2002
Course: Customizing - Valuation and Account
Assignment
\uf8e9 SAP AG 2002 
 
 
 
© SAP AG TSCM52 22-2 
\uf8e9 SAP AG 2002
z Configure Automatic Account Determination
z Settings for Accounting Documents
Contents:
Valuation and Account Assignment
 
 
 
 
© SAP AG TSCM52 22-3 
\uf8e9 SAP AG 1999
Valuation and Account Assignment: Objectives
At the conclusion of this unit, you will be able to:
z List the influencing factors that are relevant for
account determination
z Determine the organizational levels upon which
account determination depends
z Outline the relationship between the material master
and the account determination process
z Describe how the value string is determined in
inventory management
z Configure the account determination for a (new)
plant
z Use the simulation function
 
 
 
 
© SAP AG TSCM52 22-4 
\uf8e9 SAP AG 1999
z After discussion with the Accounting
department, it has been decided that, for the
newly created plants, Accounting requires some
stock accounts postings that are different to
those used in other valuation areas.
z The project team has asked you to review the
configuration for account determination and to
establish how this requirement can be
accomplished.
Valuation and Account Assignment
 
 
 
 
© SAP AG TSCM52 22-5 
\uf8e9 SAP AG 1999
Automatic Postings at GR and IR
 Business process: Business process: Business process:
111 Goods receipt for
PO into stock
222 Invoice receipt for
PO into stock
 Accounting document: Accounting document: Accounting document:
Item PK Acct no. Amount
 1 89 300 000 100.00
 2 96 191 100 120.00-
 3 83 231 000 20.00
Item PK Acct no. Amount
 1 31 Vendor 121.00-
 2 86 191 100 120.00
 3 93 281 000 10.00-
 4 40 154 000 11.00 (*)
 
 
 
„ You posted the goods receipt into stock for 10 pieces with an order price of $12.00/piece for a 
material with a standard price of $10/piece. 
„ You posted the invoice at the invoice price of $11.00/piece. 
In the invoice, the tax rate for the input tax (*) is 10%. 
„ Various transactions and events in MM are relevant for Accounting. These transactions and events 
must be recorded in an accounting document that contains the postings made to the G/L accounts in 
Financial Accounting. 
„ As far as possible, the R/3 System should derive the G/L account numbers that are referred to in a 
document of this type automatically. 
 
© SAP AG TSCM52 22-6 
\uf8e9 SAP AG 1999
Posting Transactions for GR and IR into Stock
Transaction/
Type of acct assignment
Inventory posting
GR/IR clearing
Price difference
Vendor/reconciliation account
Input tax
The system should automatically determine the relevant G/L
accounts for each transaction in MM.
Several accounting transactions belong to a transaction in MM
(such as goods receipt for purchase order), for example:
- Inventory posting (transaction key BSX)
- GR/IR clearing posting (transaction key WRX)
and so on.
GR
X
X
(X)
IR
(X)
X
(X)
X
(X)
G/L account
300 000
191 100
231 000
160 000
154 000
Remarks
Automatic account determination
Automatic account determination
Automatic account determination
Account in vendor master
Automatic account determination
 
 
 
„ The slide shows G/L account postings that can occur during a goods receipt or invoice receipt for a 
purchase order item with a standard item category without an account assignment category. 
 
© SAP AG TSCM52 22-7 
\uf8e9 SAP AG 1999
Incoming
invoice
MM Transactions
Goods issue
Transfer posting
Price change
Debit/credit
Material
Account
maintenance
Goods receipt
Invoice
$29.00
$25.00
Automatic Account Determination in MM
 
 
 
„ MM transactions for which you can configure the automatic posting facility occur within the areas of 
Inventory Management, Invoice Verification, and Material Valuation. 
 
© SAP AG TSCM52 22-8 
\uf8e9 SAP AG 1999
Posting a goods issue for a
production order for raw
material MAT 1 in plant 1000
400100 to 300010:400100 to 300010:
100.00100.00
400110 to 300011:400110 to 300011:
100.00100.00
Transaction Posting recordPosting recordPosting record
Example (1): Influencing Factor Organizational Level
Posting a goods issue for a
production order for raw
material MAT 1 in plant 1100
 
 
 
„ You configure account determination separately for each chart of accounts. 
„ In addition, you can configure the automatic postings to depend on the valuation area for which the 
transaction is entered. 
 
© SAP AG TSCM52 22-9 
\uf8e9 SAP AG 1999
400010 to 300000:400010 to 300000:
100.00100.00
Transaction Posting recordPosting record
Example (2): Influencing Factor Material/Mat. Type
Posting a goods issue for a
production order for raw
material MAT 1 in plant 1000
Posting a goods issue for a
production order for raw
material MAT 2 in plant 1000
Posting a goods issue for a
production order for auxiliary
material MAT 3 in plant 1000
400100 to 300100:400100 to 300100:
100.00100.00
400020 to 300000:400020 to 300000:
100.00100.00
 
 
 
„ You can configure the automatic postings to depend on the material and material type for which the 
transaction is entered. 
 
 
© SAP AG TSCM52 22-10 
\uf8e9 SAP AG 1999
Transaction Posting recordPosting record
Example (3): Influencing Factor MM Transaction
Posting a goods receipt for a
purchase order for raw
material MAT 1 in plant 1000
Posting a price change 
for raw material MAT 1 
in plant 1000
300000300000 to to 282000282000::
100.00100.00
300000300000 to to 191100191100::
100.00100.00
 
 
 
„ You can configure the automatic postings to depend on the transaction that leads to updates within 
Financial Accounting. 
„ The goods receipt posting in example 1 above, shows the stock receipt of a purchase order item 
without account assignment that has a \u201cnormal\u201d item category. 
„ In the case of a price change, the R/3 System creates an accounting document if there is stock. In 
example 2 above, the price was increased. 
 
© SAP AG TSCM52 22-11 
\uf8e9 SAP AG 1999
Example (4): Influencing Factor MM Transaction
Transaction Posting recordPosting record
400010 to 300000:400010 to 300000:
100.00100.00
Posting a goods issue to scrap
for raw material MAT 1 
in plant 1000
Posting a physical inventory 
difference (goods issue) for raw
material MAT 1 in plant 1000
233000 to 300000:233000 to 300000:
100.00100.00
Posting a goods issue for a
production order for raw
material MAT 1 in plant 1000
400001 to 300000:400001 to 300000:
100.00100.00
 
 
 
„ In the case of goods issues, the R/3 System is to post the expense to various accounts (cost types), 
depending on the movement type. 
 
© SAP AG TSCM52 22-12 
\uf8e9 SAP AG 1999
Company codeCompany code
Valuation areaValuation area
PlantPlant
Valuation typeValuation type
Chart of Chart of 
accountsaccounts INTINT
12001200
12001200
10001000
10001000
10001000
20002000
20002000
20002000
001001
00010001 00020002
PlantPlant PlantPlant
PlantPlant PlantPlant
Levels for Valuation and Acct Determination in MM
 
 
 
„ You assign a company code to a chart of accounts in Customizing for FI. 
„ In transactions within the MM application, the valuation area is hidden. In Customizing, you can 
choose whether the valuation area is the same as the company code or the same as the plant. 
You must make this setting before creating materials and before entering