Procurement of Consumable Material - 4
Procurement Process for Consumption
The following graphic contrasts the procurement process for stock material with that for consumable material. The differences center on the “purchasing view” and the “relevant accounts”.
Start by reviewing the procurement process for stock material and then take a detailed look at the individual variants of consumable material procurement.
- Stock material that is procured on an account-assigned basis
- Consumption material without material master record
- Consumption material with material master record
In the “Procurement for Consumption” graphic, the procurement processes for stock and consumption material are shown with regard to account assignment. A material master record is necessary for stock material. You do not specify an account assignment category in the purchase order. The account assignment data is determined from the material master record (valuation class). The stock value is posted to a stock account at the time of goods receipt. In consequence, the stock value and stock quantity are updated in the material master record.
SAP MM Procurement for Consumption
Figure SAP MM Procurement for Consumption
When you procure consumable material, the material can be a special consumable material with a master record or a material without a master record. However, you can also procure stock material for direct consumption. In all cases, you must specify an account assignment category and other dependent account assignment data (such as an account assignment object and G/L account (consumption account)). At the time of goods receipt and/or invoice receipt, the consumption account specified in the purchase order is then debited with the procurement value. In addition, data for the account assignment object is updated.
The following figure “Stock Material - Consumable Material: Comparison” lists the most important differences between the procurement of stock material and that of consumable material.
SAP MM Comparison of Stock Material and Consumable Material
Figure SAP MM Comparison of Stock Material and Consumable Material
Related Articles:
- Procurement of Consumable Material - 1
- Procurement of Consumable Material - 2
- Procurement of Consumable Material - 3
October 5, 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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