Direct Costs of Production
Accounting with SAP R/3
The inventories on the production orders that have not yet been completed are posted to a work-in-process account at the end of the period (rather than to a stock change account as in the period accounting method). For the completed orders, the system checks whether any supplementary account assignment to this account has resulted in amounts that are posted as variances.
When a production order is settled to inventory, any work-in-process postings that took place at the end of the previous period (see above) are canceled. Then the material is valuated with the moving average price, and the inventory is increased by the accumulated actual costs. If the price control indicator in the master record of the material to be debited is set to S , the inventory is increased according to the standard price; the difference versus the actual costs is posted to an order variance account. The offsetting posting is made to the material stock account for finished products.
[vgl. www.sapinfo.net (4.1.2002), URL]