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Material Ledger - Some Understanding

Since my earlier article "Material Ledger - Component of Controlling", I have made some further observations which I thought would be useful to easing the understanding of "how" it fits in or can be compared to the more commonly used "MM Inventory Valuation" using "Product Costing".

Well, have fun. Hopefully, this means something to you.

Some Background
The Material Ledger is activated by Plant. Ideally, all materials within a plant are treated consistently across the board (Bottom Up). Once activated and used for a Plant/Material combination, this functionality cannot be deactivated easily without a great deal of effort.In Finance, the periodic unit price value of MM Inventory is expressed across two GL Accounts, one displaying at standard price and one displaying the periodic unit price adjustment.The Concept behind the Actual Costing Process
Actual costing evaluates all goods movements within a period at the standard price (preliminary valuation…

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