物料分类账差异分摊MRMR
物料分类账详解(S4 HANA修订版)
物料分类账详解（S4 HANA修订版）一、业务介绍：中国会计准则规定，对存货的核算必须采用历史成本法(即实际成本法).如果企业采用计划成本法或者定额成本法进行日常核算的，应当按期结转其成本差异，将计划成本或者定额成本调整为实际成本。
物料的明细分类账平行于总账，每个物料在物料分类账中都视同一个明细科目，系统自动在该明细分类账中记录所有和该物料有关的业务从而可以按照期间计算该物料的实际成本（周期单位价格PUP即月末加权平均价）二、物料分类账的差异分摊原理(一) 启用物料分类账的意义各期间记录差异和分摊差异，在期末分摊差异后还原物料的实际成本。
（使用的标准价的月末还原实际成本所产生的凭证次月要冲销，S/4必须启用物料账，但可以不结算。
）(二) SAP物料计价方式此处的价格确定包含以下两种类型： 2 -Transaction-Based 基于交易3- Single-/Multilevel 单层/多级。
若选择2，物料价格控制可同时被定义为移动平均价或标准价。
若选择3，物料价格控制将只能选择标准价。
（S4必须启用物料账，计价方式都要选择S，如果原材料使用移动平均价V差异不自动分摊）成本核算中物料使用标准价格S核算，差异收集也方便成本管理分析，差异分析完毕后再在期末将它调整为实际成本，物料在重估后价格标志可从S变成V，期末CKMLCP在结算重估物料才得到实际价格。
(三) 差异类别1、价格差异是由于物料移动的评估价格与实际价格（或计划价格）不同而产生的差异。
（1）.库存初始化差异：例如561类型的入库，若实际价与标准价不一致就会产生差异；（2）.采购入库差异：采购订单采购价格与标准价格不一致，就会产生差异；（3）.采购订单发票校验差异：此种差异通常是由于发票价格与采购价格不一致产生的；但还有一种差异即物料分类账中所体现的汇率差异。
（4）.物料过账转移差异：若在OX14中配置评估级别是按工厂，则跨工厂的物料转移过账，会因为两工厂的物料标准价格不同而造成差异；若在OX14中配置评估级别是按公司，则跨公司的物料转移过账，会因为两公司的物料标准价格不同而造成差异（通常跨公司调拨也会视同销售和采购业务进行，若如此其差异如前2、3的差异）；（5）.标准价格变更差异：MR21/MR22或CK40N(CK11N)、CK24，以及CKMPRPN、CKME等方式的价格变更，都会造成差异（一般不允许修改标准价）；（6）.生产环节结算差异：生产订单的报工、生产收货都是按照标准价格或计划作业价格计算成本，在订单结算环节，会结转将投入与产出的差异（WIP也可以承担差异）；此差异包括材料差异和制造费用（不同作业类型）差异；（7）.其他类型业务差异：如退货、特殊库存间转储等。
物料分类账差异分摊逻辑解析 Material ledger analysis
Material inventory values are normally carried by the SAP system in one currency. The material ledger component enables the R/3 System to carry inventory values in two additional currencies/valuations. Therefore, all goods movements in the material ledger are carried in up to 3 currencies or valuations. Currency amounts are translated into foreign currencies at historical exchange rates directly at the time of posting.Businesses such as those in high-inflation countries can therefore carry their inventories in a more stable currency (such as US dollars).This reveals inflationary effects on inventory values.If you use transfer prices to represent value flows in your company in different valuation views, you must use the material ledger. This allows you to carry your inventories in three different valuations (legal valuation, valuation for reporting purposes, and profit center valuation).Before activating the material ledger, make sure you know which currencies and valuations you want to use, because you cannot go back and change the setting.Activating the material ledger is a prerequisite for using multiple valuations.Actual CostingActual costing expands upon the functionality of the application components with the purpose of determining actual costs for externally procured materials and materials produced in-house. In addition, actual costing uses actual costs to valuate material inventories, such as raw materials as well as semifinished and finished products.Actual costing calculates an actual price (periodic unit price) for each material, into which all actual costs for the particular period flow.Concept Behind Actual CostingWhen you use actual costing, all goods movements within a period are valuated preliminarily at the standard price. At the same time, all price and exchange rate differences for the material are collected in the material ledger.At the end of the period, an actual price is calculated for each material based on the actual costs of the particular period. The actual price that is calculated is called the periodic unit price and can be used torevaluate the inventory for the period to be closed. In addition, you can use this actual price as the standard price for the next period. (See also: Price Changes)Actual costing determines what portion of the variance is to be debited to the next-highest level using material consumption. With the actual BOM, variances can be rolled up over multiple production levels all the way to the finished product. Additionally, you can choose to have variances from cost centers and business processes also taken into account. (See: Activate Actual Costing).Note that the portion of the variance that is to be allocated to consumption can only be allocated to the next-highest production level. If material consumption was assigned directly to a cost center or an internal order, that corresponding portion of the variance cannot be debited to the account assignment object (such as the cost center) and therefore remains in the particular price difference account. Subsequent allocation of the cost variances to the particular cost objects is not possible within the context of Actual Costing. This is to ensure consistent cost management within a production area.Work in Process (WIP) is not included in Actual Costing, in other words all materials consumed for a production process within the current month are processed in the withdrawal period, even if part, or all of the delivery of the material to the warehouse takes place in a later period. The actual quantity structure is not adjusted when the WIP determination reposts the withdrawal costs to a WIP account. Any price differences for the consumed materials or activities are, therefore, completelly accounted for in the production for this month.If no delivery has taken place, the price difference remain as "not included" in the accounts for the material or cost center.If a partial delivery has been made to the warehose, the price differences for all components and activities withdrawn are allocated to this partial delivery. This could lead to an unrealistic actual production price for the finished good.Since the quantity structure always contains all of the confirmed activities, differences between the plan and actual prices are only calculated for the delivery for the period concerned. If incorrect deliveries are made, the costs remain assigned to the cost center. The WIP account is still valuated using the standard prices for the materials and activities consumed. A revaluation using actual prices does not take place.Valuating the material stock with the periodic unit price provides a method of valuation using actual costs while avoiding problemsassociated with using the moving average price (see: Price Control With and Without the Material Ledger). Preliminary valuation of goods movements using the standard price makes consistent and reliable cost management of your production process possible while revealing the variances within production. Actual Costing therefore combines the advantages of price control using the standard price with theadvantages of using the moving average price. The period dependency of the actual price supports periodic cost management.Revaluating inventories at the end of the period with the periodic unit price is optional. Therefore, the functions of actual costing can not only be used to run actual costing itself, they can also be used for informational purposes in conjunction with other cost accounting systems. The Actual Costing/Material Ledger component therefore does not just collect and calculate actual costs – it also tracks variances from the standard costs.Due to the ability of actual costing to roll up costs and complete final costing at actual costs, it is particularly interesting for businesses that use a large number of raw materials with production processes that have multiple levels. Businesses that have high inventory levels and are interested in analyzing their inventory and consumption cost variances more closely can also use the functionality of actual costing.By calculating actual prices for materials, actual costing can aid you in making decisions such as whether to manufacture in-house or outsource. Because data is updated at the level of the procurement alternatives in actual costing, it is possible to compare different sources of supply.Activation OptionsIf you just want to use the Actual Costing/Material Ledger component to carry material inventory values in multiple currencies/valuations, you must activate the material ledger. In addition, you can choose transaction-based price determination (indicator 'price determination' in material master record = 2). If you do this, you still have the option of deciding between price control standard price and moving average price for your materials. Note the suggestions from SAP regarding this in Price Control with and without the Material Ledger.If you want the system to calculate a periodic unit price for your materials based on the actual costs incurred in a period, you will need to activate actual costing in addition to activating the material ledger.In addition, you must choose single-level/multilevel price determination for your materials (price determination indicator in material master record = 3). In this case, you must use price control standard price for all materials that you want to use in actual costing.See also: Single-Level Material Price DeterminationMultilevel Material Price DeterminationPeriodic Material ValuationMultilevel Actual CostingIf you want to include variances from cost centers and business processes in addition to the material cost variances in actual costing, you must activate activity consumption update in the quantity structure in addition to activating actual costing (see Activate Actual Costing).ConstraintsIf you use the Actual Costing/Material Ledger component, you must also use Logistics invoice verification because ordinary invoice verification does not support the Actual Costing/Material Ledger component.Furthermore, the Actual Costing/Material Ledger application component cannot be used with the SAP Industry Business Solution SAP Retail。
物料分类帐没有被分摊原因
没有被分摊的四个原因一. 库存覆盖范围检查CKMLPP-PBPOPO 收据: 期间中后继调整的数量> 累计库存数量，如果依然想把这部分差异分摊，那么在CKMVFM里将价格限制逻辑去掉Base quantity for stock coverage check, that is cumulated from all operations that result in a value-only postingwithout quantity (forexample material debits/credits, subsequent adjustments from invoices or account maintenance). Ifno stock coverage is given, the Not Distributed line appears in the material price analysis.比如MR22/采购订单后续差异输入/生产订单结算，实际上是不影响库存数量的，但是调整时可以输入一个数量，如果这个调整数量>累计的库存数量，那么他们的差异数量（调整数量-库存数量）部分的差异价值就会被放在”没有被分摊“中在CKMLCP的单层价格确定参数里，可以将”不含库存覆盖范围检查的价格确定“勾上。
If you set this indicator, then there isno stock coverage check for single-level price determination.可能会引起价格突变，最好是先不勾上，分析原因是否合理，排除错误因素后，再勾上运行！二.避免PUP为负fallback strategy："Automatic Error Correction by the System"As a solution, you might check the postings of these materials if they really need to have such big negative pricedifferences or if there is some kind of error in the posting or the production structure. If you find such errors, you mightreverse the corresponding postings and post them in a correct way.Or, you might use transaction MR22 (debit/credit material) in order to post an appropriate positive amount of differencesto the concerned materials so that the resulting actual price would no longer be negative. This allows to perform theperiod closing regularly. In the next period, you might remove this manual posted value from the materials (again withMR22) in order to correct the overall stock values back to their original amounts. （如果负差异很大为正常情况，可以考虑用MR22输入一个正差异调整，下月再用MR22输入一个负差异调整回来）(一）Fallback strategy when price is negative (one-way step)It following casesa.that the quantity of the "cumulative inventory" is zero,b.or that the price determined is negative. For example, because a very large credit is posted into category"Other receipts/consumption".In these cases the system cannot determine a price or it cannot determine an allowed price. The system thereforemust use another calculation line instead of the cumulative inventory. This usage of anothercalculation line is called"fallback strategy". In this case you have the following levels:1. First, the system uses category "Receipts" as the calculation line. In this case the system generates message: C+135.2. If the price based on the receipt quantity is also negative or if the receipt quantity is zero, the system uses category"beginning inventory" as the calculation line. In this case the system generates message: C+138.3. If the price based on the beginning inventory is also negative or if the beginning inventory quantity is zero, the systemuses the periodic unit price of the previous period as the new price. In this case the system generates message: C+136.4. If the material for the previous period did not yet have any periodic unit price, the system uses the standard price ofthe current period as the new periodic unit price. In this case the system generates message: C+137.如果期初库存为负，累计差异=期初差异+本期收据差异*（本期累计数量/本期收据数量）,然后PUP=（累计标准价值+累计差异）/累计数量（二）Fallback strategy when price is negative (cycle)The system issues error message C+723 and uses a fallback strategy.Here the following messages can be generated:CKMLMV034:Cycle &1 will be recosted with the reduced actual BOMIf the price of a material that is in a cycle becomes negative, the fallback strategy described above cannot be carried out.As an automatic fallback solution, all input materials that are also cycle materials are ignored. （三）Fallback strategy when value exceeds threshold (for one-way step)Here the following messages can be generated:CKMLMV020:Step &1: Packet & 2 is first costed with the actual BOMCKMLMV018:Step &1: Packet & 2 costed again with a reduced BOMCKMLMV021:Multilevel price determination with a reduced actual BOM（四）Fallback strategy when value exceeds threshold (for cycle)Here the following messages can be generated:CKMLMV020:Step &1: Packet & 2 is first costed with the actual BOMCKMLMV018:Step &1: Packet & 2 costed again with a reduced BOMCKMLMV021:Multilevel price determination with a reduced actual BOM（五）Fallback strategy when cycle does not convergeHere the following messages can be generated:CKMLMV005:Cycle &1 broken off after &2 repititionsCKMLMV012:Input material & 1 will be removed for the iteration (process &2)三. 执行了CKMM.When transaction CKMM is processed the system deletes the price differences for the material in the period and thesedifferences are not longer in the period record tables. CKMM会将差异删除，这些差异将不再被记录到物料分类帐记帐表里，放在了CKM3的没有被分摊里，这是CKM3显示错误，因为显示在CKM3里的“没有被分摊”在期间里是没有记录的了。
物料分类账详解
物料分类账详解物料分类账详解CO 2008-01-03 22:40:11 阅读800 评论4 字号：⼤中⼩订阅(⼀).ML功能简介关键词：计划成本法/标准成本法/实际成本法/混合成本法计划成本/标准成本/实际成本标准成本|标准成本估算|标准价格零售价法|⽑利率法为什么使⽤物料分类帐？中国会计准则规定：对存货的核算必须采⽤历史成本法(即实际成本法),如果企业采⽤计划成本法或者定额成本法进⾏⽇常核算的，应当按期结转其成本差异，将计划成本或者定额成本调整为实际成本。
⽽SAP中则可以使⽤物料分类帐来解决这个问题。
ERP物料计价⽅式表（不包括⼈⼯，机器折旧和⼀般⽣产管理费⽤计价）:在⽉末加权平均价还原为29573991.33/10000元/吨,满⾜了平时标准价格计算抛出差异,期间还原为实际成本。
第8期物料分类帐结算时针对该料产⽣⼀正⼀反两张凭证。
重估物料,将标准价格控制S改成V,结算凭证如下：Dr: 原材料 40195.28 （数量5204）->平时标准成本少计,期末加上这部分,因为价格控制已经是V,则8⽉份期末价格是29573991.33/10000元/吨.Cr:材料采购差异 40195.28 （数量5204）Dr：物料消耗 24199.04 （数量3133）Cr:材料采购差异24199.04 （数量3133）将第8期的材料采购64394.32在消耗和期末库存间分完, 如果是⽣产性的物料消耗层层上卷后反应到产成品的销售成本和期末库存上去，不需要再冲回。
⽽第9期期初将冲回期末存货差异部分，在物料分类帐结算时和第8期的结算凭证同时产⽣,如果第9期依旧使⽤以前的标准价格,则冲回的会计分录如下,如图2：Dr: 材料采购差异 40195.28Cr:原材料 40195.28*系统还提供⼀种⽅法是不重估计物料，将差异不分配到物料⽽是⼀中间科⽬（OBYC-LKW定义），此法并不⼤适合中国国情。
图2中,在第9期间的标准价格依旧是8期的标准价格,所以差异是40195.28 = 5204 *(29573991.33/10000 - 29496752.14/10000),如果第9期的标准价格设置为第8期的周期单位价格,则第9期间的期初差异将为0。
物料分类账结算处理流程
物料分类账结算处理流程A.业务流程蓝图设计-模式说明流程定义（定义、目的、适用范围、假设）本流程主要包含物料分类账的核算原理、物料分类账对后勤的影响、物料分类账对财务核算的要求、物料分类账的运行步骤以及相关的注意事项。
企业的成本核算采用标准成本之后，月末为了达到财务的实际成本核算，物料分类账实现了核算物料产生差异的原因、物料差异的价值流转的自动过账等相关功能。
现有流程综述电机公司目前未使用SAP物料分类账应用功能，月末差异通过手工分摊。
将来流程综述电气公司将采用物料分类账进行管理。
物料分类账实现自动的消耗重估过账，需要采用S+3的价格确定方式，其他的价格方式不能实现账务的自动处理，但是能够实现物料分类账的数据展现。
未来电气公司的原材料、半成品、产成品将采用S+3的价格确定方式。
因此物料分类账能够重估原材料、半成品与产成品的差异，并实现自动过账。
不是S+3的价格确定方式的物料相关的差异不能进行重估消耗并核算到业务移动所对应的核算科目当中，该部分差异需要人工按照存耗比进行手工的摊销（无采购信息记录，暂估价格的物料）。
物料分类账认为只要销售发货了，就是消耗，就要承担差异，而这与国内普遍的开票才确认成本的时点存在本质上的差异。
如果仍然必须在销售发货时计入发出商品，开票时才能计入主营业务成本的话，那么物料分类账只能做到把差异分摊到发出商品科目，至于怎么从发出商品科目转出进入主营业务成本，只能通过人工进行核算。
电气公司采用的成本确认方式为发货时确认销售成本，物料分类账根据产品销售情况将相关产品的标准成本及差异核算到主营业务成本科目中。
相关术语中国的会计准则规定，对存货的核算必须采用历史成本法，即实际成本法。
如果企业采用计划成本法，例如标准成本进行日常核算，应当在月末结算成本差异，或者将计划成本调整为实际成本。
物料分类账的功能是指将基于标准成本核算的材料差异（包括采购、生产等环节造成的差异）核算到物料层次，同时在月末结算时，重新估算物料的消耗及库存价值，将各种差异按照各自物料的存货消耗比自动带到物料移动所核算的会计核算科目中。
物料分类账
物料分类账物料：物料是我国生产领域中的一个专业术语。
生产企业习惯将最终产品之外的、在生产领域流转的一切材料（不论其来自生产资料还是生活资料）、燃料、零部件、半成品、外协件以及生产过程中必然产生的边角余料、废料以及各种废物统称为“物料”。
定义：对于多数企业来说，它有广义和狭义之分。
狭义的物料就是指材料或原料，而广义的物料包括与产品生产有关的所有的物品，如原材料、辅助用品、半成品、成品等。
对于制药企业，2010年修订GMP 中规定：物料指原料、辅料、包装材料。
重要性物料是工厂生产产品的第一道门槛，有好多工厂出现这种情况，因为断料而常常改变生产计划。
因为缺料而推迟出货，我们常常要挑选物料使用，老总担心的也是物料。
物料不仅牵动着你我的神经，而且扰的我们不得安宁，这时就凸显了物料的重要性。
关联词1.材料2.原材料3.辅助材料4.辅助用品5.半成品、成品物料的常规管理要素：1.时间2.品质3.成本鞋厂物料：牛皮类小牛皮、打蜡牛皮、油蜡牛皮、风蜡牛皮、皱漆皮、漆皮、摔纹皮、牛津、磨砂皮、压花、贴膜、荔枝纹羊皮类软面羊皮、打蜡羊皮、油蜡羊皮、鼓软羊皮、珠光羊皮、水染羊皮、贴膜羊皮、羊津PU面料羊纹PU、皱漆PU、漆皮PU、珠光羊纹PU、牛纹PU、超纤PU 鞋面布料帆布、仿羊绒、超纤、网布、沙丁布、山东绸真皮里料羊皮里、猪皮里、羊纹PU（内里用，不织布底基）、绒布、短毛里、真羊毛、不织布贴合用布佳积布、汗衫布、起毛布、16安布、磅布（磅数越大，越密）、C70布饰扣包皮扣、钻扣、链条扣、针扣、勾扣、扫架扣、力架扣、枪架扣线材料珠光尼龙线、马克线5#，20#，30#，40#，60#，80#胶水类103粉胶、106黄胶、710落底胶、亚么尼亚白胶501及506天那水（稀释胶水用）500白电油快干剂、色水、蜡修补剂、消光剂、固色剂、防爆剂、增艳剂、镜面亮光剂、防污剂、填充剂、鞋乳、高光蜡水、天然蜡水、橡胶边油、清洁剂、脱模剂、珠光粉、底水稀释剂、涂边剂、乳蜡安地古油、鞋乳辅料开骨条、尼龙贴、绸布、织带、橡筋、魔术贴、烫金纸打包带、枪钉、螺丝钉、牙钉中底料中底纸、腰铁、灰板、插腰大底大张底片（主要是春夏用料）：美耐底、仿皮底、生胶（秋冬主用料）：橡胶模子底、生胶模子底、TPR模子底秋冬用料：PU成型底、TPR成型底鞋跟ABS跟波根层皮跟烤漆跟印刷跟透明跟天皮PU天皮、生胶天皮水台PU水台、PVC水台包材内盒、外箱、贴纸（型体贴、码数贴、外箱贴）、土报纸、拷贝纸、鞋棍、字母扣、卡纸、珍珠棉、干燥剂、合格证、套膜、无纺布袋类型管理：需求类型就制造业来讲，由于物料需求来源的依据不同，MRPⅡ系统把物料分为“独立需求(independentdemand)”和“相关需求(dependent demand)”两大类。
SAP FICO-物料分类账-委外采购价差的归集与分摊
今天我们分享委外采购价差~委外采购价差=委外投入-委外产出委外投入包括委外发料和委外加工费，委外产出为委外采购订单的入库举个例子，委外采购订单，产出物料LYNN-RM-222，标准成本为4000CNY/1000PC，采购订单的委外加工费为1000CNY/1000PC，委外发料LYNN-RM-111，标准成本为2000CNY/1000PC。
委外采购订单在收货时会扣除委外发料库存。
收货数量为100PC，委外发料按1：1比例进行扣除。
关于委外采购的操作，从物料主数据的创建到委外采购订单收货其实有超级多的东西啦，大家可以关注我的下一篇文章，这样你们也可以在系统中自己做数据进行物料分类账的测试。
在委外采购订单收货之前，我们要先建物料主数据、BOM、委外信息记录、委外采购订单、委外采购订单发料到供应商。
这些下一篇文章分享给大家哦~这里我们就从收货开始讲哈~1.MIGO对委外采购订单进行收货收货时系统会扣除委外发料，同时入库委外加工后的物料。
扣料的移动类型为543。
保存后产生物料凭证，使用MIGO查看财务凭证Dr：委托加工-材料费200CNY （科目通过OBYC-GBB-VBO）配置Cr：原材料100*2=200CNY（投入物料LYNN-RM-111的数量*标准价）Dr：委托加工-加工费100CNY （科目通过OBYC-FRL配置）Cr：GR/IR 100CNYDr：原材料100*4=400CNY（加工收回物料LYNN-RM-222的数量*标准价）Cr：委托加工-产出300CNY （科目通过OBYC-BSV配置）物料价格差异_原材料_采购价差100CNY （科目通过OBYC-PRD-空配置）这里说明一下，标准采购订单价差，委外采购订单价差，采购订单发票价格差异，都是通过OBYC-PRD-空进行配置科目的，没有区分。
2. CKM3查看物料LYNN-RM-222的物料分类账~可以看到有-100CNY的价差归集了哦~3. 委外采购价差的分摊其实委外采购价差的分摊结果和采购价差的分摊结果是一样的哦，系统里面没有做区分哈，大家可以查看我的上一篇关于采购价差的文章~当然啦，也可以再测试一次哈~1）例如和采购价差一样，我们对该物料做两笔消耗，一笔为生产订单耗用20PC，一笔为成本中心领用10PC。
物料分类账业务配置及操作手册
物料分类账业务配置及操作手册Overview业务说明物料分类账的主要作用在于将实际成本和标准成本的差异分摊到库存和销售成本中，从而实现差异在实际的使用者中进行分摊，便于分析库存物资和销售成本的实际成本。
在启用物料分类账前，最好不要有业务数据，否则就需要对历史数据进行处理。
需要注意的是，控制范围的货币类型不可以设置为“20-控制范围货币”，要么是10，要么是30，或者其他的，具体可以哪些需要再测试。
主要的业务过程：1. 分产品、半成品、原材料处理业务，产品同时领用半成品和原材料，分两个产品，一个产品完全入库并销售，另外一个产品部分入库并销售。
2. 对原材料进行成本中心的领料，查看无法分配的差异。
3. 半成品和产成品正常的领料和生产入库。
4. 计算在制品差异。
5. 计算其他消耗，针对销售出库进行结转差异过账。
概念-参看网站中相关概念介绍物料分类账价格确定期间状态物料分类账的缺陷（1）默认情况下，在制品（WIP）不参与差异计算，如果希望计算，需要启用一个功能模块。
（2）物料分类账的错误将直接影响总账的结账。
（3）成本中心的领料需要通过消耗结算。
（4）单层差异下的委外差异会形成未分配差异。
（还没有太明白什么意思）（5）跨期的物料价格变动。
（还没有太明白什么意思）物料分类账的差异来源1.库存初始化差异：例如561类型的入库，若实际价与标准价不一致就会产生差异；2.PO的收货差异：PO采购价格与标准价格不一致，就会产生差异；3.PO发票校验差异：此种差异通常是由于发票价格与采购价格不一致产生的；但还有一种差异即物料分类账中所体现的汇率差异。
4.物料过账转移差异：若在OX14中配置评估级别是按工厂，则跨工厂的物料转移过账，会因为两工厂的物料标准价格不同而造成差异；若在OX14中配置评估级别是按公司，则跨公司的物料转移过账，会因为两公司的物料标准价格不同而造成差异（通常跨公司调拨也会视同销售和采购业务进行，若如此其差异如前2、3的差异）；5.标准价格变更差异：MR21/MR22或CK40N(CK11N)、CK24，以及CKMPRPN、CKME等方式的价格变更，都会造成差异（实际业务为，为了保持期间数据一致，通常若物料有业务发生，一般不允许修改标准价）；6.生产环节结算差异：生产环节，生产订单的报工、生产收货都是按照标准价格或计划作业价格计算成本，在订单结算环节，会结转将投入与产出的差异（需要注意的是WIP不承担差异）；此差异包括材料差异（一般是由于数量差异引起的差异）、工费差异和制造费用差异；7.其他类型业务差异：如退货等。