SAP financial management-Procurement receipt-standard cost method moving average price

1. The invoice is later than the receipt date (the goods are not delivered)
When the standard cost method is adopted, the price difference is recorded as "invoice price difference", including the difference between the price of the purchase order and the standard cost at the time of receipt, and the difference between the invoice price and the price of the purchase order at the time of invoice verification
The moving average price is adopted. When receiving the goods, the inventory value is directly recorded in the inventory value based on the purchase order price (that is, the inventory value is placed into the warehouse at the current valuation value). If the inventory is sufficient, the inventory value is directly updated, if the inventory is lower than the invoice quantity, the inventory value will be updated in proportion, and some will be recorded in the "invoice price difference" subject.
2. The invoice is earlier than the receipt date (the ticket has not arrived)
The invoice amount is recorded in the "commodity purchase" subject, and the price difference during receipt under the standard cost method is recorded in the "invoice price difference" subject. The inventory value is updated based on the invoice amount under the moving average price.

Standard Cost MethodReceive the invoice after receiving the goods
Standard Cost: 1.2 RMB/piece stock quantity: 100 pieces
Purchase order: 1.3 RMB/piece quantity: 100 pieces
Shipping: Quantity: 100
Invoice: 1.24 RMB/piece quantity: 100
When receiving:
Borrow: Inventory 120
Invoice price difference 10
Loan: goods procurement 130
When receiving the invoice:
Borrow: goods procurement 130
Loan: invoice price difference 6
Accounts payable-supplier details 124
The "invoice price difference" At receipt is the difference between the purchase order amount and the standard cost. The "invoice price difference" At receipt is the difference between the purchase order amount and the invoice amount.
After receiving and invoice verification, the difference between "inventory" debit 120 and "accounts payable-supplier details" credit 124 is in "invoice price difference, loan difference: 10-6 = 4

Moving Average price
1. Goods are received first, and the inventory of invoices is sufficient.
Initial moving average price: 1.2 RMB/piece stock quantity: 100 pieces
Purchase order: 1.3 RMB/piece quantity: 100 pieces
Shipping: Quantity: 100
Invoice: 1.24 RMB/piece quantity: 100
When receiving:
Borrow: Inventory 130
Loan: goods procurement 130
Invoice verification:
Borrow: goods procurement 130
Loan: Inventory 6
Accounts payable-supplier details 124
The difference between the invoice amount and the purchase order amount during invoice verification is directly credited to the "inventory" subject. Therefore, during the receipt and invoice verification process, the total loan amount in the "inventory" account is 130-6 = 124, reflecting the actual cost (for simplicity, the input tax factor is not taken into account)
The change of moving average price is as follows:

2. Insufficient inventory of invoices received after receiving the goods first
Initial moving average price: 1.2 RMB/piece stock quantity: 100 pieces
Purchase order: 1.3 RMB/piece quantity: 100 pieces
Shipping: Quantity: 100
Collection: Quantity: 120 pieces
Invoice: 1.4 RMB/piece quantity: 100
When receiving:
Borrow: Inventory 130
Loan: goods procurement 130
Invoice verification:
Borrow: goods procurement 130
Inventory 8
Invoice price difference 2
Loan: Accounts payable-supplier details 140
There is a price difference of 10 RMB for invoice verification, but the inventory quantity is 80 less than 100 of the invoice quantity. Therefore, the price difference is apportioned according to the proportion. The "inventory" Subject fee is 10*80/100 = 8 RMB, "invoice price difference" Subject apportioned amount: 10-8 = 2 yuan
The change of moving average price is as follows:

3. Receive the invoice first
Initial moving average price: 1.2 RMB/piece stock quantity: 100 pieces
Purchase order: 1.3 RMB/piece quantity: 100 pieces
Invoice: 1.24 RMB/piece quantity: 100
Shipping: Quantity: 100
Invoice verification:
Borrow: goods procurement 124
Loan: Accounts payable-supplier details 124
When receiving:
Borrow: Inventory 124
Loan: goods procurement 124
The change of moving average price is as follows: