Tr ansf er Pr i c es (Wor k shop)

Solution Management ERP Financials

SAP AG
Legal Di sc l ai mer
This presentation is a preliminary version
and not subject to your license
agreement or any other agreement with
SAP. This document contains only
intended strategies, developments, and
functionalities of the SAP

product and is
not intended to be binding upon SAP to
any particular course of business,
product strategy, and/or development.
Please note that this document is subject
to change and may be changed by SAP at
any time without notice. SAP assumes no
responsibility for errors or omissions in
this document.
SAP AG 2009. All rights reserved. / Page 3
1. Introduction and Definition of Terms
2. Fundamentals of the Transfer Pricing Solution
3. Transfer Prices from the Viewpoint of PCA
4. Transfer Prices in the Various Applications
5. New Functions in PCA
6. Posting Examples
Agenda
Corporate Executive
Board
?
St r at egi c Ent er pr i se Cont r ol
Legal view - that of the independent legal companies
Group view - that of the organization as a whole
Profit center view - that of the decentralized responsibility areas
BRA
Division A
Division B
J
America Europe/Africa Asia
MEX
D
USA
F
E
Group view Legal view Profit center view
Profit center 1
CoCd 1 CoCd 2 CoCd 3 CoCd 4
Group
Profit center 2
Par al l el Val uat i on Appr oac hes
Def i ni t i on of a Tr ansf er Pr i c e
A transfer price is a price used to valuate the transfer of goods and services between
independent organizational units.
Tr ansf er Pr i c es i n t he R/3 Syst em
Controlling area
PCA PCA
FI FI
CO CO
Transfer price from the group viewpoint = group production costs
Transfer price from the profit center viewpoint = management price
Transfer price from the legal viewpoint = sales and purchase price
Company code
Profit center
Par al l el Val uat i on Appr oac hes
Semifin.
materi al
Distribution
center
Sal es
order
Fini shed
product
Raw
materi al
Production
order
Cost center
Production
order
Production
order
Sal es
order
Cost center
Company code 1
PrCtr1 PrCtr2
PrCtr3
PrCtr4
75
100
120
CCtr 20
Assumed Plan = Actual => No Vari ances
220
240
Company code 2 Company code 3
Production
order
Semifin.
materi al
Raw
materi al
Distribution
center
Fini shed
product
L 120
G 90
P 140
L 120
G 90
P 140
L 70
G 70
P 75
L 70
G 70
P 75
G 70
L 70
P 70
P 240
G 90
L 220
Par al l el Val uat i on Appr oac hes
SAP AG 2009. All rights reserved. / Page 10
1. Introduction and Definition of Terms
2. Fundamentals of the Transfer Pricing Solution
3. Transfer Prices from the Viewpoint of PCA
4. Transfer Prices in the Various Applications
5. New Functions in PCA
6. Posting Examples
Agenda
PCA PCA
Profit center 1
Profit center 2
Quant i t y and Val ue Fl ow
FI FI
CO CO--
OM OM CO CO--
PA PA
D
i
r
e
c
t

c
o
s
t
s
CO CO--
PC PC
O
v
e
r
h
e
a
d

c
o
s
t
s
Purchase Production Transfer Sale
Process
and
data
V
A
L
U
E
F
L
O
W
PCA PCA
Profit center 1
Profit center 2
FI FI
CO CO--
OM OM
CO CO--
PA PA
D
i
r
e
c
t

c
o
s
t
s
O
v
e
r
h
e
a
d

c
o
s
t
s
Material Ledger
CO CO--
PC PC
or or
L
G
P
Process
and
data
L
G
P
Stock
L
G
P
The Conc ept of Par al l el Val ue Fl ow s
V
A
L
U
E
F
L
O
W
Cur r enc y and Val uat i on Pr of i l e
Currency type
Valuation
0
1
2
Company code currency
Group currency
10 30
10
Leg.
30
PrCtr.
30
Grp
Legal
Group
PrCtr
Ac t i vat i ng t he C & V Pr of i l e
.
CO CO--
OM OM
Controlling
CO CO--
PC PC
Material
Ledger
C & V
Profile
A
c
t
i
v
a
t
e
Cur.
Leg.
Cur.
Leg.
Leg.
Cur.
Cur.
Grp
Cur.
Grp
Cur.
Grp
Cur.
PrCtr
Cur.
PrCtr
Cur.
PrCtr
Sc enar i os
or or
PCA PCA
Profit Center Accounting
FI FI
Financial Accounting
mand.
opt.
opt.
CO CO--
OM OM
Controlling
CO CO--
PC PC
CO CO--
PA PA
mand.
Material Ledger
FI FI- -AA AA
ML ML
Cur.
Leg.
Cur.
Leg.
Cur.
Leg.
Cur.
Leg.
Cur.
Leg.
Cur.
Grp
Cur.
Grp
Cur.
Grp
Cur.
Grp
Cur.
Grp
Cur.
PrCtr
Cur.
PrCtr
Cur.
PrCtr
Cur.
PrCtr
Cur.
PrCtr
mand. opt.
opt.
opt.
Ex ampl e I - Gr oup Val uat i on
PCA PCA
Profit Center Accounting
FI FI
Financial Accounting
CO CO--
OM OM
Controlling
CO CO--
PC PC
CO CO--
PA PA
Material Ledger
operational
Cur.
Grp
Cur.
Grp
Cur.
Grp
Cur.
Leg.
Cur.
Grp
Cur.
Leg.
Cur.
Leg.
Cur.
Grp
Cur.
Leg.
FI FI- -AA AA
Ex ampl e I I - PCA Val uat i on
Profit Center Accounting
FI FI
Financial Accounting
CO CO--
OM OM
Controlling
CO CO--
PC PC
CO CO--
PA PA
Material Ledger
operational
Cur.
PrCtr
Cur.
PrCtr
Cur.
PrCtr
Cur.
PrCtr
Cur.
PrCtr
Cur.
Leg.
Cur.
Leg.
Cur.
Leg.
Cur.
Leg.
PCA PCA
FI FI- -AA AA
Summar y I
Parallel value flows throughout all of
Financials
The valuation approaches stored in the
system are defined in the currency and
valuation profile.
You can store up to
- 3 valuations in
- 2 currencies
throughout your system.
Summar y I I
Inventory is valuated using all active
valuation approaches in parallel.
The material ledger is a subsidiary ledger
in inventory accounting.
Inventories are valuated by plant or
company code in the R/3 System.
Inventories of one material in one plant
always belong to the same profit center.
No influence on posting logic.
Parallel values posted to the same
accounts.
Parallel valuation approaches are currently
only supported for goods movements.
Summar y I I I
SAP AG 2009. All rights reserved. / Page 21
1. Introduction and Definition of Terms
2. Fundamentals of the Transfer Pricing Solution
3. Transfer Prices from the Viewpoint of PCA
4. Transfer Prices in the Various Applications
5. New Functions in PCA
6. Posting Examples
Agenda
Tr ansf er Pr i c es Bet w een Pr of i t Cent er s
TP
TP
TP
TP
TP
Goods movements valuated with sale or
purchase price
Goods movements valuated with group
cost of goods manufactured
Goods movements valuated with internally
agreed prices
Legal
Group
Profit center
Val uat i on Appr oac hes i n PCA
Tr ansf er Pr i c es i n PCA
Profit center 1 Profit center 2
PCA
Transferpreis
150
Quantity flow
Paral lel value fl ows
120
Material
Production
order
Logistics
FI/CO
Transfer price
150
Tr ansf er Pr i c es i n PCA
Profit center 1 Profit center 2
PCA
Quantity flow
Paral lel value fl ows
120
Material
Production
order
Logistics
FI/CO
Material
consumption 150
Internal revenue: - 150
Cost of sales + 120
Stock - 120
Fl ex i bl e Tr ansf er Pr i c i ng
0001 C
- - -
0001 A X100 X200
0002 B X100 X300
- - -
0001 PROD1 X200
0001 PROD2 X300
- - -
5.5%
5%
6.25%
Transfer price
Plant Product group
Plant Prod.grp PrCtr Rec.PrCtr
Plant Material PrCtr
TP markup
TP markup
1200 DEM
1500 DEM
Cust omi zi ng f or Tr ansf er Pr i c i ng
Transfer price
Pricing procedure
Condition types
Access seq.
Condition
tables
Cust omi zi ng f or Tr ansf er Pr i c i ng
TP01
Calc. rule C
Cond.class B
TPB1
Calc. rule C
Cond.class B
TP02
Calc. rule A
Cond.class A
Variant for transfer pricing: 0
Fixed price
150
Calc. price
95
Markup
10%
Pricing procedure
Step Condition type From To Cond.formula
10 TP01
20 TPB1 100
30 TP02 20 20
Pl anni ng - Val uat i on w i t h PCA Cost Est .
HALB1
FERT- REP
HALB2
MGK 500,-
HALB3
MEK 1800, - MGK 500,
PrCtr 1
PrCtr 2
TP 3000,-
MEK 1400,- MEK 1000
HALB1 1ST 400000 1000,-
HALB2 2St 412000 1400,-
HALB3 1ST Lief.v.anderen 3000,-.
PrCtr: X100 Material FERT-REP
Planversion: 001
Jahr: 1999
MGK 800,-
SEMI1
PROD- REP
SEMI2
MOH 500
SEMI3
MDC 1800 MOH 500
PrCtr 1
PrCtr 2
TP 3000
MDC 1400 MDC 1000
SEMI1 1unit 400000 1000
SEMI2 2units 412000 1400
SEMI3 1unit " Goods from other PrCtrs" 3000
PrCtr: X100 Material PROD-REP
Plan version: 001
Year: 1999
MOH 800
Pl anni ng - Val uat i on w i t h Tr ansf er Pr i c es
PrCtr Receiver PrCtr Material Plant Transfer price
X100 X200 REP-1 0001 1200 USD
X100 X300 REP-2 0001 1000 USD
PrCtr PPrCtr Acct Material Plant Qty
X100 X200 800000 REP-1 0001 10 un.
X100 X300 800000 REP-2 0001 5 un.
Revenue
12,000
5,000
PrCtr: X100
Plan version: 001
Year: 1999
Anal ysi s of Pr of i t Cent er s i n CO-PA
PrCtr X100 PrCtr X200
L 70
G 60
P 70
PrCtr X300
Company code 0001
SEMI PROD
10
P 85
L 80
L 100
G 70
P 120
Val. CoCd PrCtr Mat. Rev. Costs CCtr/Group
PCA 0001 X100 SEMI 75 70
Legal 0001 X200 PROD 100 80 70
PCA 0001 X200 PROD 120 85
Company code 0002
G 70
PCA 75
PCA 120
CCtr
L 80
G 70
P 85
Summar y I
Profit centers earn profit just like independent companies.
Goods movements can be valuated using transfer prices.
Goods movements between profit centers can be analyzed in
CO-PA.
No internal payables/receivables are posted.
Summar y I I
Transfer prices are calculated using conditions.
Plan costs are taken from the profit center cost estimate.
Plan revenues are found using transfer pricing.
SAP AG 2009. All rights reserved. / Page 34
1. Introduction and Definition of Terms
2. Fundamentals of the Transfer Pricing Solution
3. Transfer Prices from the Viewpoint of PCA
4. Transfer Prices in the Various Applications
5. New Functions in PCA
6. Posting Examples
Agenda
Par al l el Val uat i on Appr oac hes i n FI
FI FI
General Ledger
Currency and
Valuation Profile
Valuation Currency type
Legal Company code currency
Group Group currency
PCA Group currency
Legal
Group
PCA
Document
Par al l el Val uat i on Appr oac hes i n FI -AA
AA AA IM IM
Cap. investm. order
L 50
G 40
P 60
Depreciation area
Area Cur.type
50 01 10
40 11 31
60 21 32
Settl e
to asset
Par al l el Val uat i on Appr oac hes i n CO
Currency and valuation profile
Legal Company code currency
Group Group currency
PCA Group currency
Actual version 002
Actual version 001
Actual version 000
CO area currency
Object currency
CO data
Transaction currency
Valuation Currency type
CO CO
TP 700 USD
Addi t i onal Ac t ual Ver si ons i n CO
Legal 500
PrCtr 600
Group 400
-300 DEM
Material Overhead
700
70 DEM
400
500
70
70
PrCtr 1
operational
70
PrCtr 2
Internal revenues
- Variable COS
_____________________
Contribution margin I
- Fixed COS
_____________________
Contribution margin II
- Overhead
. . .
_____________________
Operating result
Tr ansf er Pr i c es i n CO-PA
Company code 1
PrCtr1 PrCtr2
PrCtr3
75
100
120 -
+
Company code 2
L 100
G 70
P 120
L 70
G 70
P 75
G 70
L 70
P 70
P
r
o
f
i
t
c
e
n
t
e
r
Company code
L 70
G 70
P 75
Profitability report:
PrCtr1
Legal
PrCtr
Group
Mat er i al I nvent or i es
Material Costing
Inventory Management
Invoice Verification
Production Order Delivery
Production Order Settlement
Pr oduc t Cost Pl anni ng
Material Activity Overhead Profit St.price
DEM 1000.00 100.00 100.00 1200.00
USD 170.00 50.00 50.00
$330
$230
$270.00
USD 400.00 50.00 50.00 $500.00
Controlling area
CO CO--
PC PC
Legal mat. cost estimate
Group cost estimate
Profit center cost estimate
Legal 1200
PrCtr $500
Group $270
Repor t i ng - Gr oup Cost i ng
+
-
+
+
-
+
08123
47-123548585
5967-0956/434
Company code 0001
Company code 0002
Company code 0003
Profit center PC - 1
Profit center PC - 3
Profit center PC - 5
Profit center PC - 9
30,000 34,400 4,400
45,000 47,000 2,000
54,000 63,900 9,900
12,500 13,500 1,000
20,000 22,500 2,500
21,500 27,900 6,400
10,000 11,000 1,000
9,000 15,000 3,000
500 900 400
2,000 1,000 2,000
Material number Material Production Profit
. . .
Gr oup Cost i ng
Company A Company B Company C
DC = Direct Costs
POH = Proportional Overhead
FOH = Fixed Overhead
P = Profit (Revenue ./. Full Costs)
Index A, B, C = Company A, B, C
Group CE Standard CE Group CE Standard CE
DCA
POH
A
FOH
A
P
A
DCA
POH
A
FOH
A
DCB
POH
B
FOH
B
DCB
POH
B
FOH
B
DCA
POH
A
FOH
A
DCB
POH
B
FOH
B
P
B
Broken down Total
POH
C
FOH
C
POH
C
FOH
C
P
C
POH
A
FOH
A
POH
B
FOH
B
POH
C
FOH
C
P
B
P
C
DCC
DCC
DCA
DCB
DCC
DC
P
POH FOH
Group
Group = Standard CE
P
A
P
A
P
B
P
B
P
C
P
A
Ex ampl e: Val ue-Added Chai n I
CoCd BX03, Plant WX09 CoCd BX03, Plant WX09
PrCtr X400
CoCd BX02, Plant WX03 CoCd BX02, Plant WX03
PrCtr X300
PrCtr X100
Stock transfer Stock transfer
Sale: 300DM Sale: 300DM
PrCtr transfer: 240 DM PrCtr transfer: 240 DM
Production in another plant Production in another plant
Sale Sale == PrCtr transfer PrCtr transfer: 800 DM : 800 DM
PrCtr transfer: 200 DM PrCtr transfer: 200 DM
GROUP
FINISH
SEMI
RAW 1 RAW 1
RAW 2
SEMI
Legal sale price
Profit center transfer price
Markup: 20% on material
PrCtr X400
RAW 1 Material Activity Overhead Profit PrC tr Profit C oC d P ri ce M L
( L) US$ 100,00 100,00
( G) DEM 200,00 200,00
( P) DEM 200,00 200,00
PrCtr X300
RAW 1 Material Activity Overhead Profit PrC tr Profit C oC d P ri ce M L
(L) DEM 300,00 300,00
(G) DEM 200,00 40,00 100,00 200,00
(P) DEM 240,00 240,00
PrCtr X100
RAW 2 Material Activity Overhead Profit PrC tr Profit C oC d P r i ce M L
(L) DEM 150,00 150,00
(G) DEM 150,00 150,00
(P) DEM 150,00 150,00
SEMI Material Activity Overhead Profit PrC tr Profit C oC d P ri ce M L
(L) DEM 450,00 200,00 44,00 694,00
(G) DEM 350,00 200,00 44,00 90,00 100,00 594,00
(P) DEM 440,00 200,00 44,00 684,00
SEMI Material Activity Overhead Profit PrC tr Profit C oC d P r i ce M L
(L) US$ 400,00 400,00
(G) DEM 350,00 200,00 44,00 206,00 206,00 594,00
(P) DEM 800,00 800,00
FINISH Material Activity Overhead Profit PrC tr Profit C oC d P r i ce M L
(L) US$ 400,00 50,00 40,00 490,00
(G) DEM 350,00 300,00 124,00 206,00 206,00 774,00
(P) DEM 800,00 100,00 80,00 980,00
300 DM 300 DM
800 DM 800 DM
200 DM 200 DM
CoCd BX03, Plant WX09 CoCd BX03, Plant WX09
CoCd BX02, Plant WX03 CoCd BX02, Plant WX03
GROUP
240 DM 240 DM
800 DM 800 DM
Legal sale price
Profit center transfer price
Markup: 20% on material
S56_100-400
S56_100-431
S56_100-120
S56_100-431
S56_100-400
S56_P-100
Ex ampl e: Val ue-Added Chai n I I
Pur c hasi ng and Sal es
PrCtr1 PrCtr 2
L 70
G 70
P 75
L 100
G 70
P 120
100
Company A Company B
IDOC
Goods issue
Goods receipt
Stock transfer
order
Invoi ce receipt
Invoi ce issue
120
Pr i c i ng i n SD
Which conditions are required?
Revenue conditions for all valuation approaches in the system
Cost conditions for the valuation approaches used in CO-PA
The following conditions are delivered with the standard SAP
system:
KW00 Revenues/Costs in the Group Valuation Approach
PC00 Revenues in the Profit Center Valuation Approach
PCVP Costs in the Profit Center Valuation Approach
Pr i c i ng i n SD
Group Valuation
KW00 Revenues/Costs
Type b, statistical
PCA Valuation
PC00 Revenues
Type c, statistical
PCVP Costs
Type h, statistical
Type h reads the material ledger price in the profit center valuation
Type c performs pricing for the profit center valuation
Type b reads the material ledger price in the group valuation
Up to and i ncludi ng Release 4.5, no conditions of type b were transferred to
CO-PA. Group costs of goods manufactured are transferred to CO-PA from the
corresponding costing or from a user exit
Post i ng Ex ampl e
Sale between companies within the group
FI FI
L - Legal
G - Group
Goods usage
L 50
G 40
Receivabl es
L 150
G 150
Revenues
L 130
G 40
Sal es tax
L 20
G 20
Stock
L 50
G 40
Stock
L 80
G 40
GR/IR
L 80
G 40
IC profit acct
L
G 90
IC profit acct
L
G 90
Pri ce di ff.
L 50
G
Input tax
L 20
G 20
Vendor
L 150
G 150
GR/IR
L 80
G 40
Goods issue
Goods receipt
Invoi ce receipt
Billing document
Ac c ount Cat egor i es
FI FI
Accounts with parallel valuation
Accounts without parallel valuation
Clearing accounts
L 150
G 150
VAC
L 130
G 130
Receivabl es
L 20
G 20
Input tax
L 20
G 20
Sal es tax
L 150
G 150
Vendor
L 130
G 40
Revenues
L 50
G 40
Stock
L 80 130
G 75 40
GR/IR
L 50
G 40
Usage
L 50
G 40
Change in stk
L 50
G
Pri ce di ff.
L 50
G 40
Expense
Summar y I
Parallel valuations in FI follow the same logic as the parallel
currencies.
No influence on posting logic.
Parallel values posted to the same accounts.
Additional accounts only required for:
- Clearing of payables and receivables
- Internal revenues and costs
Summar y I I
In FI-AA the parallel valuations are stored in different
depreciation areas.
In CO the parallel valuation approaches are stored in separate
actual versions.
The additional actual versions are stored in the system as delta
versions.
In CO-PA legal and profit-center valuation are stored in
separate ledgers.
In CO-PA group valuation is stored in the legal ledger in
separate value fields.
Rest r i c t i ons I
Transfer prices currently can only be used for goods
movements.
FI-AA can only store those valuation approaches that are active
in FI as well.
Group costing is only possible within one controlling area.
Parallel valuation approaches are only possible within one
controlling area.
No parallel valuation approaches for unvaluated sales order
stock.
Rest r i c t i ons I I
WIP at targets does require the legal valuation as the
operational one.
WIP at targets will only be calculated in the operational
valuation.
Parallel valuation approaches are only possible with invoice
verification in Logistics.
Automatic invoice receipt for cross-company processing uses
EDI, even within the same system.
SAP AG 2009. All rights reserved. / Page 55
1. Introduction and Definition of Terms
2. Fundamentals of the Transfer Pricing Solution
3. Transfer Prices from the Viewpoint of PCA
4. Transfer Prices in the Various Applications
5. New Functions in PCA
6. Posting Examples
Agenda
Sc enar i os
PCA PCA
Profit Center Accounting
FI FI
Financial Accounting
CO CO--
OM OM
Controlling
CO CO--
PC PC
CO CO--
PA PA
Material Ledger
FI FI- -AA AA
ML ML
Operational
Cur.
Leg.
Cur.
PrCtr
Cur.
Grp
Cur.
Leg.
Cur.
PrCtr
Cur.
Grp
Cur.
Leg.
Cur.
PrCtr
Cur.
Grp
Cur.
Leg.
Cur.
Grp
Cur.
PrCtr
Cur.
PrCtr
Convent i ons f or Repr esent i ng Post i ngs
PCA PCA
Int. change in stock
V
A
L
U
E
F
L
O
W
FI FI
CO CO--
PC PC
CO CO--
OM OM
CO CO--
PA PA
Process
Update
in
CO
Additional
posting lines in
Profi t Center
Accounting
Process
and
data
Account
Postings in FI
L = Legal
G = Group
P = PrCtr
Ex ampl e of a Post i ng i n Rel ease 3.0
Consumption for
production order
FI FI
CO CO--
PC PC
CO CO--
OM OM
CO CO--
PA PA
Process
and
data
L 60
Consumption
Stock
L 60
Consumption
L 60
Consumption
L 60
V
A
L
U
E
F
L
O
W
PCA PCA
Mat er i al Wi t hdr aw al f or a Pr oduc t i on Or der
PCA PCA
PrCtr 1
FI FI
CO CO--
PC PC
CO CO--
OM OM
CO CO--
PA PA
Consumption for
production order
PrCtr 2
PrCtr 1
PrCtr 2
Transfer pri ce = 150
Process
and
data
Consumption
L 100
G 80
P 150
Consumption
L 100
G 80
P 150
Stock
L
G
P
100
80
120
Int. change in stock
P 120 V
A
L
U
E
F
L
O
W
Internal revenues
P 150
Consumption
150
Ac t i vi t y Al l oc at i on f or a Pr oduc t i on Or der
FI FI
CO CO--
PC PC
CO CO--
OM OM
CO CO--
PA PA
Activity
allocation
PrCtr 1 PrCtr 2
Process
and
data
Int. activity alloc.
L 600
G 600
P 600
Int. activity alloc.
L
G
P
600
600
600
V
A
L
U
E
F
L
O
W
PrCtr 1 PrCtr 2
Int. activity alloc.
P 600
Int. activity alloc.
P
600
PCA PCA
Resul t s Anal ysi s and Set t l ement of WI P
PCA PCA
FI FI
CO CO--
PC PC
CO CO--
OM OM
CO CO--
PA PA
Results analysis,
WIP settlement
Process
and
data
FI document
Production costs
L 700
G 680
P 750
V
A
L
U
E
F
L
O
W
Change WIP
P 750
Balance WIP
L 700
G 680
P 750
Change WIP
L
G
P
700
680
750
Del i ver y t o St oc k Wi t hi n t he Same Pl ant
PCA PCA
FI FI CO CO--
OM OM
CO CO--
PA PA
Deli very
to stock
Process
and
data
Stock
L 500
G 400
P 600
Factory output
L
G
P
500
400
600
V
A
L
U
E
F
L
O
W
Costs
P 750
Factory output
L
G
P
500
400
600
Costs
L 700
G 680
P 750
CO CO--
PC PC
Factory output
P 600,-
St oc k Tr ansf er Bet w een Pr of i t Cent er s
Plant1
PrCtr 1
Stock transfer
PrCtr 1
V
A
L
U
E
F
L
O
W
FI FI
CO CO--
PC PC
CO CO--
OM OM
CO CO--
PA PA
Plant2
PrCtr 2
PrCtr 2
Transfer pri ce = 100
Process
and
data
Int. change in stk
P 60
Internal revenues
P 100
Int.change in stk
P 100
Goods from PrCtr
P 100
Stock
L 80
G 40
P 90
Stock
L
G
P
50
40
60
30
PCA PCA
Price diff.
L 30
G
P 10
Pr i mar y Post i ng t o a Cost Cent er
Process
and
data
PCA PCA
FI FI
CO CO--
PC PC
CO CO--
OM OM
CO CO--
PA PA
Primary posting
to cost center
Expense
P 200
Expense
L 200
G 200
P 200
Expense
L 200
G 200
P 200
200
200
200
V
A
L
U
E
F
L
O
W
Vendor
L
G
P
200
200
200
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