Time: 2025-08-18 
Views: 190
[Foreword]
Decision has been deeply involved in the SAP field for more than 19 years and has been praised by many customers. In order to better help customers implement digital projects, the "Decision Expert Column" is completely free and open source, paying tribute to Musk's open source spirit!
Based on the senior capabilities of Decision's expert consultant team with more than 20 years of SAP experience, combined with Decision's 1,000+ successful project cases, this article summarizes and publishes the corresponding research experience and suggestions of enterprises in promoting ERP project implementation, and continues to escort the SAP implementation and delivery of enterprises.
[Problem description]
When checking the inventory, the user found that the inventory quantity of factory 2111 material 3000023094 was 0 and the inventory amount was 0.01. Moreover, this 0.01 yuan was 0.01 in the inventory standard cost. How to deal with this difference in inventory amount?
Check that the inventory quantity of MM03 is 0 and the inventory amount is 0.01 yuan.
[Problem Analysis]
1. Normally, standard cost = inventory receipt and delivery quantity * standard cost price.
2. Standard cost calculations may also involve rounding.
Example 1: The standard price is 333.33 yuan/1000 PCs, and 3 units are shipped.
The system calculates the standard cost = 333.33 yuan/1000 PCs * 3 = 1.00 yuan.
Example 2: The standard price is 333.33 yuan/1000 PCs, and 2 units are shipped. After shipment, the inventory quantity is 1 PC and the inventory value is 0.34 yuan.
The system calculates the standard cost = 333.33 yuan/1000 PCs * 2 = 0.66 yuan.
Example 3-1: The standard price is 333.33 yuan/1000 PCs, and 1 unit is shipped. After shipment, the inventory quantity is 0 PCs and the inventory value is 0 yuan.
The system calculates the standard cost = 333.33 yuan/1000 PCs * 1 = 0.33 yuan. Considering that the shipment quantity is 0, the system calculates the shipment value as: 0.34 yuan
Example 3-2: The standard price is 333.33 yuan/1000 pieces. One piece is received (the 1 piece received is canceled). After the receipt, the inventory quantity = 0 pieces and the inventory amount = 0.01 yuan.
Then the system calculates the standard cost = 333.33 yuan/1000 pieces * 1 = 0.33 yuan.
Because this is an entry, although the negative entry results in a zero inventory after the entry, the system does not perform a back-calculation. Consequently, after the entry, the inventory quantity = 0 and the inventory amount = 0.01 yuan.
3. In summary, the user entered a negative entry in the system, and the negative entry was the last delivery/receipt. After the entry, the inventory quantity was 0. Because it was an entry, the system did not initiate the back-calculation calculation!
4. The following is the transaction history for material 3000023094 in factory 2111 in September 2024:
Beginning of period: Inventory quantity = 0, Inventory value = 0
End of period: Inventory quantity = 0, Inventory value = 0.01
Using transaction code MB51, and checking the shipping and receiving transactions in September 2024, we can see that the last few transactions that resulted in inventory being 0 were all: 122 Purchase Returns, i.e., negative inventory!
[Solution]
1. Use SAP logic to handle this: any material receipts before inventory reaches 0 must be outbound.
2. Using transaction code MIGO, first make a receipt, such as 701.
3. Using transaction code MIGO, then make another receipt, such as 702.
4. Using transaction code CKM3N, view
The transaction history of material 3000023094 in factory 2111 in December 2024.
Beginning of period: Inventory quantity = 0, Inventory amount = 0.01 yuan
End of period: Inventory quantity = 0, Inventory amount = 0
同时可以看到：
701过账时，系统按：“标准成本金额 = 库存收发数量 * 标准成本价格“ 逻辑处理
702过账时，系统按：“库存金额倒挤“ 逻辑处理，因为这是一笔出库，且出库后库存数量为0！
5. 处理后，事务码MM03，查看物料主数据会计视图。
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