Updating Financial Transactions that do not post to CO-PA

Everyone knows that reconciling costing-based CO-PA to Financial Accounting can sometimes be pretty challenging. One of the key reasons for this is because of the timing difference between the goods issue update in Financial accounting and CO-PA (that is, the fact that the cost of sales account is updated in the general ledger when a Post Goods Issue posting is made, but the cost of sales value field is updated when a billing document is posted), particularly in a make-to-stock costing scenario. However there is another key area where CO-PA documents are not updated even though a posting is made in Financial Accounting. This area relates to certain inventory-related postings which get posted to financial accounting via the settings which are made in the account determination table (T030) or transaction OBYC. Depending on the business transaction and account modification, this transaction may not be posted to CO-PA. There are two examples that I have come across recently that I will discuss below:

(1)   Stock Transfer Order postings that create variances: When you make a stock transfer posting (that is, you transfer inventory from one plant to another) a price variance can be created if the material in the sending plant has a different standard cost from the material in the receiving plant. In this case a variance is generated as the difference between both costs and this variance is attached to the receiving plant’s material. The account that this variance is posted to is configured in transaction OBYC under transaction AUM. This account is normally automatically assigned to CO-PA in transaction OKB9 and checking the “Profitability Analysis” checkbox. The account is also assigned to a PA transfer structure (in transaction KEI1) so that a value field is updated when it is posted. However, in the standard system, even though all the above settings have been made, this account does not get posted to CO-PA from an STO posting.

(2)   Variances Resulting from Goods Movement in a Prior Period after a Standard price Update: This scenario occurs when you have made a standard cost update for the new period, but subsequently, someone has backdated a goods movement, which is physically made in the new period, but the posting date has been set in the prior period. When this happens (and it normally occurs when people are still posting goods issues on sales orders that relate to the previous period) the system posts a revaluation document which represents the difference between the standard cost on the posting date (in the prior period) and the current date. This variance that is created is posted with document type PR (if you are using the standard system’s document types) and will be posted to the account that is assigned in transaction OBYC under transaction key UMB. Also, the CO-PA settings mentioned above for transactions OKB9 and KEI1 will have been made. Just as with the above scenario, this account does not get posted to CO-PA.

The solution to both scenarios is outlined in SAP Note 1167439 (for version ECC6 from Enhancement Pack 4). The synopsis of this Note is that you should go to transaction SM30 (in your Development system), enter Table V_TKE_BUS_TRANS and click on “Maintain”. Then highlight business transaction RMWL and hit the “Copy” button. Then in the “TEKey” column, enter “AUM” and check the “Relevant for Legal” checkbox. Hit the “Enter” key, and then copy RMWL again, but this time enter “UMB” in the “TEKey” column and check the “Relevant for Legal” checkbox. Then save and transport your entries.