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A and B are modeled as company codes in the group‟s ERP system in the
same client: This is a precondition for the SAP solution, as no services are
available yet to transfer the necessary info between systems or clients

As the issue is not new, SAP customers having had requirements like the ones
described here implemented workarounds or non-integrated own solutions as

Workaround: use designated storage locations or virtual plants as substitute for

the transit stock. Goods are transferred into these virtual locations during the
times in transit. Because a formal sales process does not support the transfer
of costs, sometimes one-step stock transfers are posted instead of goods issue
to delivery and goods receipt for purchase order.
These approaches are not very transparent and distort the picture of the
process. In the case of storage locations for the transit, a disadvantage is that
the value and the G/L account for the stock is shared with the available
material. The value might change during the transit time or before potentially

Add-on solutions: Several customers and independent software providers built

add-on solutions that use the value flow from the system and add a
consolidation layer on top that evaluates the processes from a group point of
view. That is often done in a BI environment or in a consolidation solution.
Often these solutions work well for the straightforward case, but are not very
precise when complications like cyclic relationships, mixes of different types of
procurement, partial reversals or price changes occur. Also the full audit trail is
mostly not transparent.

This slide shows all variants how to perform material transfer process without loosing the
visibility of the material value/quantity at any point in time.
The first variant (marked as variant “0”) is an already existing functionality. In this process the
one-step delivery is used which directly transfers the ownership from the sending plant to the
receiving plant. Movement types 645 and 101 are executed in one step when the goods issue
with reference to the delivery is made. Using this variant the material quantity and value is at
any point in time visible in the system.
But many customers want to use a two-step delivery in this scenario as this better reflects the
physical material flow. It usually takes a couple of days or weeks to transfer the material from
one plant to another. This should be reflected in the system. Furthermore the ownership shall
sometimes rely on the sending side while the material is in transit and sometimes the ownership
of the material in transit shall change to the receiving plant. But at any point in time the material
value and quantity shall be visible in the system. Thus we now offer 3 new process variants in
EHP5 to fulfill these requirements:
Sender’s Transit Stock: The value and quantity of the material in transit is listed in the
sending plant. When the material physically arrives in the receiving plant and a goods receipt
is performed the value and quantity is transferred to the receiving plant.
The ownership for the material changes on the road. Example: The material is loaded
onto a ship, i.e. when posting the goods issue the material is posted to the sender‟s transit
stock. When the ship arrives at the harbor of the destination country an employee of the
receiving plant is triggering the transfer to the receiver‟s transit stock. Then the materials
might be loaded onto a truck. As soon as the truck arrives at the warehouse of the receiving
plant the goods movement to the receiver‟s free stock can be performed.
Receiver’s transit stock: The value and quantity of the material shall be listed in the
receiving plant while in transit. Thus the goods issue of the material from the sending plant
posts directly into the in transit stock of the receiving plant. As soon as the truck arrives at the
receiving plant the material value and quantity can be transferred to the receivers free stock.

This slide shows the 3 new process variants including the transactions and
movement types which need to be used. Important to know is that in this scenario a
sales order is not needed as both company codes are in the same client. The billing
document is created with reference to the outbound delivery.
The following constraints and assumptions are important to know:

Process 1: In order to transfer the material from the sender„s in-transit stock to the
unrestricted stock of the receiving plant you need to use the transaction VLPOD.
Reason the goods issue from the SIT of the sending plant (685) and the goods
receipt into the receiving plant (101) must be done at the same time. Only with
VLPOD the system can perform these two movements at the same time.
Process 2: Similar situation Here the VLPOD must also be used for posting the
goods issue and goods receipt from one SIT to another SIT at the same time.

This slide shows the 3 new process variants including the transactions and
movement types which need to be used. In the intra-company scenario there is no
billing process involved as both plants are in the same company code

The following 3 slides show an example where the material is transferred from the
issuing SIT into the receiving SIT. After the creation of the purchaser order a delivery
document is created with transaction VL10B. Then a goods issue is performed in
transaction VL02N. The system automatically determines the movement type (681)
from the customizing settings (see slide 11).
The next step then needs to be done in transaction VLPOD. Here the ownership
transfer can be maintained in the system. Furthermore quantity differences can be
reported in this direction. After saving the proof of delivery the system automatically
creates a material document which shows the ownership transfer from the issuing
SIT to the receiving SIT (see next slide).

This slide shows the material document which was created automatically when
saving the proof of delivery (VLPOD). 2 line items are created because the system
needs to post a goods issue with reference to the outbound delivery in plant 7000
(company code 7000) and a goods receipt into plant 6000 (company code 6000).
Now the material is located in the receiving SIT.

The last step then needs to be performed in transaction MIGO. Here the material is
posted into the unrestriced stock of the receiving plant (Movement type 109).

The field „Movement type“ specifies how the first goods movement for the delivery
shall be performed. In the screenshot above the first goods movement is executed
with movement type 681, i.e. the material is transferred to the SIT of the issuing
plant (using VL02N). In this case you additionally need to specify what should
happen with the material after the issuing SIT. For this purpose the last two fields
were developed for EHP5. Following the example above the next movement here
would be a 685 which would post the material directly from the issuing SIT into the
unrestricted stock of the receiving plant.
If the first movement is set up to post the material to the receiving SIT (683), the last
two fields are obsolete. The following schedule line categories are delivered
automatically by business function LOG_MM_SIT:
N1: Direct posting into receiving SIT (683)
N2: Posting to issuing SIT (681) and then to unrestricted stock of the receiving plant
(685 + Target „2“)
N3: Posting to issuing SIT (681) and then to the receiving SIT (685 + Target „1“)

The return processes are not as powerful as the regular cross-company
transfers. In general SAP supports the following 3 variants:
In case one-step delivery is set up for the two plants in customizing, the
return process can only be done as a –one-step delivery (no stock in-transit).
This variant is presented as “r0” in the slide.
Variant “r1” shows the situation where the delivery does not even reach the
destination plant. Thus the return must be done when the material is still in-
transit stock.
The last variant which is supported in SAP Standard enables customers to
post the materials to be returned first into the receiver‟s transit stock. As
soon as the return delivery arrives at the company who initiated the cross-
company transfer, the material value and quantity can be transferred from
the stock in-transit to the sender‟s unrestricted stock.

This slide shows the three variants of returning materials from one company code to another
without losing the visibility of the material value and quantity.
In the first variant (marked as „r0“) the one-step approach is used to send the materials back
to the sending company. This must be done if the one-step delivery is set up tor transfers
between the two plants, i.e. if the regular transfer is done with a one-step delivery the return
process must also be done with the one-step delivery. No stock in-transit can be used here.
In some cases the return process can be initiated already when the material is still on the
road (variant „r1“). You can either do a full cancellation of the whole quantity with transaction
VL09, or a partial return with transaction MIGO and the new movement type 417.
Additionally there is also the possibility to post a certain quantity of the stock in-transit as
scrap with movement type 555.
In the last variant „r2“ you have the possibility to first post the materials into stock in-transit
with transaction MIGO and as soon as the truck arrives the goods receipt can be posted with
transaction VL02N movement type 693). In order to perform the first goods movement you
need to consider the following things:
Everything needs to be done like in the regular transfer process. Because of the return flag
in the PO the system will automtically determine the corresponding return activities.
So the user needs to choose „Goods Receipt“ with reference to „Outbound Delivery“ in
transaction MIGO. The system will automatically draw movement type 109. Additionally the
system will determine the returns movement type 169 which will be used for the movement.

The new stock in-transit can also be used in regular sales processes. The
outbound delivery can be set up to post the material first to the transit stock of
the sending company. As soon as the customers approves the receipt of the
materials the goods issue can be performed.

The outbound delivery could e.g. be set up to use the new delivery type „NCCU“
which points to the item category „NCCU“ in standard. The item category is assigned
to the schedule line category „NU“ per default which contains the movement type
When the customer sends the POD (Proof of Delivery) the real goods issue is
performed automatically within transaction VLPOD.

On this slide you see a working example of a procurement process with transit stock.
This example process can already be realized with ERP 6.0 (without any
enhancement packages). The idea in this scenario is that the customer shall own the
ordered material during or even before the transfer to their warehouse. Here„s how
the process could be realized:
The external vendor sends out an ASN idoc (idoc type DESADV) which creates an
inbound delivery in the ERP system. The inbound delivery can be set up to use the
movement type 109 (e.g. using a new delivery type, item category and schedule
line). Now there are two possible ways how to proceed:
For some customers the point in time when the ASN arrives shall signal the
ownership transfer of the ordered material. Thus they are using a user-exit during the
inbound delivery creation to automatically post the goods receipt with movement
type 107 in background. This movement type posts
the material into the valuated GR blocked stock.
Other customers would like to be more flexible and post the ownership transfer at a
later point in time. They can do this in transaction MIGO (movement type 107).
As soon as the materials arrive at the warehouse the goods receipt with reference to
the inboun delivery can be done in transaction VL32N (movement type 109). This
transfers the material from the GR blocked stock to the unrestricted stock.

Wished by customers since long but out of technical reasons yet not solved
was the requirement that it shall be possible to preserve cost information
through an internal sales process within the group-internal supply chain
spanning over more than one company code.

The only possibility to preserve the cost information in an cross-company

transfer would have been to use the material transfer movements. That is in
most cases not possible because no revenue can be realized by that and the
books show such an transaction completely different than exterbal sales and
purchases, which is often no accepted by auditors

To add to the preservation of cost information it was decided for the

development also to provide info about the realized group-internal profit by
such a sales process. Sometimes this is referred as intra-company profit,
sometimes just mark-up. This calculated as the difference of the costs at the
sender and the price which is charged to the receiver.

In a typical supply chain different members in the chain cause cost
contributions and to have the full picture one should collect the contributions
throughout the complete supply chain and compare with the revenues realized
by sales to a customer.
Here we have
a plant with typical production costs like energy, labour, maintenance and
machine costs
The marketing organization buys from the plant and takes over the global
distribution, adding costs like freight, marketing and duties
In the countries where the product is sold the regional sales organization
buys the material from the group marketing and sell to the final customer.
On the level of customer, region, distribution path etc the profitability analysis
should bring together costs and revenue

Without the new development each of the transfers between the organizations
would let the material appear like a purchased material, here in the cost
component “raw materials”, like any other, externally bought, material. At the
final stage where the material is sold the contribution margin would just reflect
the diference between the purchase price in the regional sales organization
plus sales costs and the achieved revenue.

After the enhancement all the costs are collected throughout the supply chain
Plant contributions in orange, with typical production costs like energy,
labour, maintenance and machine costs
Costs from marketing organization in dark green adding costs like freight,
marketing and duties
Regional costs in the countries where the product is sold the regional sales
organization adds sales costs in blue
On the level of customer, region, distribution path etc the profitability analysis
brings together costs and revenue

Each of the levels adds contributions to the overall profit by the intercompany
profit in light green.

The central display transaction in actual costing is the material price analysis
CKM3. Calling it after an goods receipt from internal sales shows the quantities
purchased internally under the process type “Purchase order (grp)”, separately
from other purchases and from own-produced quantities.

In this screen shot the period (1/2010) is already over and settled. The period
status is “closing entry completed”. Under the label “Receipts from Lower
Levels” we see the differences that comes from predecessors in the supply
chain. As we see in the valuated quantity structure on the left hand side, the
only predecessor is the same material in the supplying plant 2000. No price
differences are rolled up from plant 2000 to 1000 because this is the Legal
view, to be recognized by the “Currency / valuation type” which is selected as
“Company Code Currency”. In the legal view the sales process is valuated by
the purchase order price plus delivery costs. The cost at the origin is only taken
into account to calculate the intracompany profit cost component. (next screen)

The display of costs components of the price can be reached via the “Goto”-
entry in the menu. We compare here the cost components in the selling and the
receiving plant in legal view and observe that the cost components are not
preserved, but rather show the costs from the purchasing process. The intra-
company profit is not shown in this display because it is more of a internal info
and does not contribute to the price of the material. It does not carry the flag
“relevant to inventory valuation” and is therefore not seen as a component of
the price. We can rather see it in the cost component view in CKM3 (next slide)

When switching in CKM3 the view to “Cost components” the single cost
components by category and on a sum level appear. The cost component for
the intercompany profit appears here. It is underlain with a darker color to refer
to the special nature of this component.

In this display the “Currency / valuation type” is selected as “Group currency,
group valuation”. The group currency is EUR the same as in legal view, but the
appended “group valuation” refers to the fact that the logic of value
determination is different.. From group point of view company code boundaries
within the group should be ignored and costs shall collect influences from the
complete supply chain.
Following that logic the price from the supplying plant 2000 was already taken
over during the period as “preliminary price” plus “price differences”. At period
end, additionally the price differences from lower levels are rolled up in the
multi-level settlement. Under the label “Receipts from Lower Levels” we see the
differences that comes from predecessors in the supply chain. As we see in the
valuated quantity structure on the left hand side, the only predecessor is the
same material in the supplying plant 2000. Price differences of 33.06 are rolled
up from plant 2000 to 1000 because that was the difference between
preliminary price (mostly the standard price from a standard cost estimate) in
plant 2000 and the actual price calculated from actual production steps in the
period. The 33.06 relate to the 11kg that were received from plant 2000.

See the following notes for more details:
Note 31126 - Intercompany billing - posting to vendor account using EDI
Note 659590 - EDI: Stock transfer and cross-company sales

Maintain Currency and Valuation Profile
In the currency and valuation profiles you determine which valuation approaches are to be
used in Accounting.
You only need the currency and valuation profiles if you want to manage various valuations in
parallel in your system.
In the currency and valuation profiles, enter the required combinations of currencies and
valuations you want to manage in accounting.
For group and profit center valuation, you would manage the following valuation approaches
Company code currency (10) in legal valuation (0)
Group currency (30) in corporate valuation (1)
Company code currency (10) in profit center valuation (2)
Basic Rules
You have to take the following rules into account when you maintain the currency and valuation
profiles because they are checked when you activate the currency and valuation profile in the
controlling area:
Managing the company code currency in legal valuation is mandatory.
In addition, you can always manage two further valuation approaches in accounting in an
alternative valuation:
 Regarding the valuation, you can select between group valuation (1) and profit center
valuation (2).
 Regarding the currency, you can select between company code currency (10) and group
currency (30).
All valuation approaches you manage in Accounting must also be managed correspondingly in
the material ledger.
You can only manage a profit center valuation if you are using Profit Center Accounting.
The currency and valuation profiles can only be changed as long as they are not yet assigned
and not yet active in the controlling area.

Actual costing reuses the cost component definition in product cost planning.
The menu path in IMG is
Controlling- Product Cost Controlling – Basic settings – Define Cost
Component Structure.
The cost component for the intra-company profit is define by the checkmark
“Company Code” in the group “Delta Profit for Group Costing”

BAdI: Control of Cross-Company Code Transfers
This Business Add-In (BAdI) is used in the Actual Costing/Material Ledger (CO-PC-ACT) component. You
can use this BAdI to influence the system response for cross-company code stock transfer processes.
The following methods are available:
Using this method you can control that the cost component split is also transferred cross-company code in
the legal view.
Using this method you can control that the intercompany profit is calculated on the plan costs of the
sender and not using the actual costs.
Using this method you can control in Material Price Analysis (CKM3) that all cost components not relevant
to inventory valuation are displayed (and not just the cost component for the intercompany profit).
Using this method you can control that the intercompany profit is assigned to any cost component not
relevant to inventory.
With this method, you can calculate the intercompany profit in accordance with a separate algorithm.
Standard settings
You can find information about the standard settings (filter, single or multiple use) on the Attributes tab in
the BAdI Builder (transaction SE18).
Information about the implementation of BAdIs in the context of the enhancement concept is available
in the SAP Library for SAP NetWeaver under BAdIs - Embedding in the Enhancement Framework.
See also
For additional information about cross-company code stock transfer processes, see the SAP Library
under SAP ERP Central Component -> Accounting -> Controlling (CO) -> Product Coste Controlling (CO-
PC) -> Actual Costing/Material-Ledger (CO-PC-ACT) -> Selected Functions -> Cross-Company Code
Stock Transfer Prices.

*Possible scenarios for activation:

Greenfield: Material Ledger, Actual Costing, Group Valuation and Cross

Company Scenario is implemented from start: no startup problems
Start from running system without actual costing: The activation is
possible at any time. Realistic Actual prices will evolve over time.
Start from live environment with Actual Costing only in legal valuation:

 To add a group view actual costing can be restarted by switching off

and on again. Collected values in actual costing will be lost
 To keep values in the legal view and add a group view, special startup
programs are needed SAP SLO has some experiences and can make
an offer to do that on a project basis:

Parallel accounting is the process of storing values in the SAP General
Ledger that are derived according to different accounting approaches. Parallel
accounting affects many parts of the balance sheet, including assets, inventory,
and work in process (WIP). For asset valuation, parallel accounting means
performing depreciation according to multiple approaches, and updating the
SAP General Ledger accordingly. For inventory accounting, it means valuing
finished goods inventory to take account of these depreciation approaches via
the activity rates.
This example shows a sample value flow, where the flow to version 0 exists in
earlier versions of SAP ERP but the parallel flow to version N is new and is only
available with SAP enhancement package 5 of SAP ERP 6.0.

More info: