Procurement of Consumable Material - 2
Consumable Material - Overview
In SAP R/3 the term “consumable material” is understood to cover a material that is subject to a procurement transaction and whose value is recorded in the cost element or asset accounts. Consumable material is thus procured directly for an account assignment object. Examples of consumable materials are office supplies and computer systems or machines.
When procuring a consumable material without a material master record, you must manually enter in the document a short description, a material group, and a purchase order unit because this data cannot be pulled from a master record.
Since the material type determines whether or not a material is subject to value-based inventory management, the standard SAP R/3 system supplied includes the following material types for consumable materials:
- Non-valuated material (material type UNBW):
- This type of material is managed on a quantity basis, but not on a value basis. This makes sense for materials of low value, stocks of which nevertheless have to be monitored (for example, operating manuals).
- Non-stock material (material type NLAG):
- Inventory management is not possible for these materials either on a quantity or value basis. For frequently required consumables, the use of this material type nevertheless enables you to store the information required to create purchasing documents (such as texts and units of measure).
Of course, you can procure stock material not only for stock (that is, to be placed in storage), but also directly for consumption. You may purchase trading goods for a particular customer (sales order), for instance. You can thus enter an account assignment for each item of an external purchasing document or purchase requisition if it is destined for direct consumption. In certain cases, however, account assignment is mandatory. You MUST enter an account assignment for an item under the following circumstances:
- If a material that is not subject to inventory management is ordered. It follows that such material is posted directly to consumption (“pure” consumable material).
- If an article for which no material master record exists is ordered
- If an external service is ordered
If a material is to be procured as a consumable, you must specify an account assignment category and other account assignment data in the document item of the relevant requisition or external purchasing document.
SAP MM Account Assignment Objects
Figure SAP MM Account Assignment Objects
The account assignment category determines the category of account assignment object that is to be charged, which account assignment data you must provide, and which accounts are debited when the goods receipt or invoice is posted.
Related Articles:
- Procurement of Consumable Material - 1
- Procurement of Consumable Material - 3
- Procurement of Consumable Material - 4
October 3, 2009
Tags: Account Assignment Catagory, Consumable Material, Good Receipt, Inventory Management, Invoice Receipt, Invoice Verification, Material Master Record, Material Master Record Accounting Data, Order Acknowledgement, Procurement of Consumable Material, Purchase Requistion, SAP Master Records, SAP Material Management (MM), SAP MM, SAP Procurem, Valuated Good Receipt Posted in: Material Management (MM), SAP Functional Modules
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