You have executed a WIP clearing run. WIP account has been cleared and posted into inventory by the WIP clearing run.
Then you execute the Actual Cost Rollup run. In Material Actual Costing, you find Work in Process Clearing is again considered as Variance.
SAP Business ByDesign
Reproducing the Issue
Go to Inventory Valuation work center.
- Go to Material Actual Costing view.
- Search ABC(ABC represents the material ID).
- Select the material line and Click on Edit.
- You find Work in Process Clearing is considered as Variance.
WIP clearing gets considered here again because it needs to be canceled out in the actual costing calculation. This is because the Goods Receipt from Production line would already consider the WIP delta amount. Hence if we don't negate its value in the actual costing result, it would lead to a double posting.
For e.g If Goods Issue for Production is of 100 CNY, Internal Service Confirmation is of 100 CNY and Goods Receipt from Production is of 100 CNY then WIP account will have a delta of 100 CNY which will be cleared and posted into inventory by the WIP clearing run.
Now when actual costing considers the inputs, it takes the Goods Issue for Production and Internal Service Confirmation in its whole again and subtracts the Goods Receipt from Production amount from it for calculating the variance. This would result in a variance of 100+100-100 = 100 CNY. Hence indirectly the WIP clearing amount is considered in it already and hence it needs to be negated in the actual costing calculation. That is why the WIP clearing variance comes as -100 CNY which is the negative of the actual WIP clearing posting into inventory.
Basically the WIP clearing part is considered indirectly in the Goods Receipt from Production line(s) of material actual costing result. Hence we need to negate the actual WIP clearing posting that happened into inventory while calculating the actual cost to ensure consistency. Moreover it is absolutely essential that customer does WIP clearing before doing Actual Cost Rollup Run to ensure that double posting doesn't happen.
Material Actual Costing, Work in Process Clearing, Variance, 物料实际成本核算 , KBA , SRD-FIN-INV , Inventory , How To