Time: 2025-12-02 
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[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 unallocated and unassigned amounts in the material ledger using transaction code ML4HVFM, it was found that cost center 1000P06101 had an activity amount of 8,677.24 yuan that had not been allocated. However, when checking with transaction code CKM3A, it was found that activity AT01 in cost center 1000P06101 had the same amount as the allocated amount for the current period, and there was no "unallocated and unassigned" amount. Therefore, does cost center 1000P06101 have any unallocated and unassigned amounts for activities AT01-AT06?
[Problem Analysis]
1. There is a defect in the SAP system's material ledger displaying unallocated and unassigned costs: when CKM3A/CKM3N/CKM3 are displayed as unallocated and unassigned, unallocated and unassigned costs arising from work-in-process cost variances are not displayed.
2. In the SAP system, work-in-process cost variances are recorded as follows:
① Month 1: Production not yet completed. Work-in-process variance recorded as follows:
Debit: WPM Work-in-Process - Material Cost Variance
Credit: PRY Raw Materials - Cost Variance
Debit: WPA Work-in-Process - Activity Cost Variance
Credit: PRL Cost Center Activity Cost Variance
② Month 2: Production completed. Work-in-process variance transferred to the inventory amount of produced goods in the production order.
Work-in-Process Material Variance Transfer:
Cost Object: Work-in-Process Order
Debit: PRM Work-in-Process - Material Variance Settlement Transfer
Credit: WPM Work-in-Process - Material Cost Variance
Cost Object: Finished Goods
Debit: PRD Inventory - Cost Variance
Credit: PRM Work-in-Process - Material Variance Settlement Transfer
Work-in-Process Activity Variance Transfer:
Cost Object: Work-in-Process Order
Debit: PRA Work-in-Process - Activity Variance Settlement Transfer
Credit: WPA Work-in-Process - Activity Cost Variance
Cost Object: Finished Goods
Debit: PRD Inventory - Cost Variance
Credit: PRA Work-in-Process - Activity Variance Settlement Transfer
Note 1: For PRM Work-in-Process Material Variance Settlement Transfer, the amount for the current month should be 0.
Note 2: For PRA Work-in-Process Activity Variance Settlement Transfer, the amount for the current month should be 0.
Why does SAP use the PRM/PRA accounts as a transfer transition? Because the work-in-process variances from previous months may not be accounted for by the time the production orders are completed in the current period, and if no products are produced, there is no object to receive the variances. Also, considering that work-in-process variances need to be cleared, SAP processes them in two steps. By setting up PRM/PRA accounts, it monitors whether there is an object to receive the work-in-process variances for the current month. A balance indicates that there is no corresponding object to receive the work-in-process cost variances.
3. Query the data table CKMLLAHD and find the estimated cost object numbers for operations AT01-AT06 in cost center 1000P06101, as follows:
4. Query the data processing records of the material ledger.
WR: Indicates a work-in-process cost difference of 537,573.21 yuan transferred out.
WL: Indicates a work-in-process cost difference of 528,895.97 yuan successfully transferred to the recipient.
The difference of 8,677.24 yuan represents the work-in-process cost difference received for products without production orders.
You can also summarize the PROCESS numbers and see that: 000100642049 did not receive the corresponding amount.
By querying the data table AUFK using PROCESS number 000100642049, the corresponding production order is: AC11225001.
5. Transaction code COR3 is used to query order information.
As you can see, order AC11225001 has been completed and settled by KO88, but no qualified products have been put into the warehouse. Therefore, no product is responsible for the product cost difference!
6.If CKMLCP has been settled and posted, the above unallocated allocation data for product differences can also be verified and queried in the FI document line item.
[Solution]
1. Use transaction code OBYC to view PRM/PRA accounts.
2. Manually transfer the above-mentioned work-in-process operating cost differences that cannot be automatically carried forward from the PRM/PRA account to: Main Business Costs - Other Shared Differences.
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