Time: 2025-10-16 
Views: 41
[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]
Using transaction code FS10N to check the balance of work-in-progress variance account 14040004 in January, I found it to be 151,012,935.38 yuan. Using transaction code COMLWIPDISP to check the cumulative work-in-progress variance, I found it to be 150,654,575.24 yuan. The difference between the two accounts is 358,360.14 yuan. What is the reason for this? How can I resolve this issue?
[Problem Analysis]
1. This may be caused by an interruption in CO cost variance calculation and carryforward.
2. Query transaction code COMLWIPDISP to view the cumulative WIP variance for 202412 and the product amount for 202501. Calculate the theoretical WIP variance for 202501 in Excel and compare it with the cumulative WIP variance for 202501 in transaction code COMLWIPDISP.
The difference calculated per order is the same as the 358,360.14 yuan difference in the previous question.
View the order with the largest difference.
3. Transaction code CO03 checks production order 2300137682. Material feeding started on December 9th and production was completed and put into storage on January 9th.
4. Using transaction code CO03, check the TECO date for production order 2300137682. The TECO date is January 9, so the production was completed in January. There is no product amount at the end of January, and no work-in-process cost difference.
5. Use transaction code COMLWIPDISP to view the work-in-process variance for production order 2300137682 for December. You can see that the work-in-process variance for December equals the cumulative work-in-process variance, indicating that December is the first month of production for production order 2300137682.
Looking at the product difference details, we can see that the difference mainly comes from the material: 1070011563A.
6. Using transaction code COMLWIPDISP to view the January WIP variance for production order 2300137682, we can see that the January WIP variance (cumulative) is 0, indicating that the WIP order has been completed. The January WIP variance amount is 209.13, which is inconsistent with the December WIP variance (cumulative) of 340.734.61.
The main variance is 342,148.67 RMB for material 1070011563A.
7. Use transaction code SE16 to view the cost estimate number 000101314328 for material 1070011563A.
8. Use transaction code MLDOC to view the cost variance amounts for VF production and VW work-in-progress for cost estimate number 000101314328.
It can be seen that the product difference of the December production order 2300137682 cost estimate number 000101314328 is 342148.67 yuan.
You can see that in January, there was a carry-forward of WIP standard costs, but no carry-forward of WIP variance amounts!
9. Using transaction code MM03, view the material master data for material 1070011563A, plant 1110. You can see that on January 5th, a user used the CKMM transaction code to change the material pricing method from S+3 to V+2.
After using CKMM to change the material pricing method, the cost variances and WIP cost variances previously recorded in the system are no longer managed in the material ledger. Finance personnel will need to manually carry forward these amounts from the general ledger after checking CKM3N.
[解决方法]
1. Check the CKMM to see which materials have been modified, and manually transfer all differences between these materials to the profit and loss account.
2. Read the original article on the "Disen Digital Intelligence" official account, including a detailed list of product differences.
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