SAP Material Ledger Periodic Unit Price (Actual Costing) Calculator
With the SAP Material Ledger and actual costing active, a material has a periodic unit price calculated at period close. It is the weighted average of opening stock, receipts and collected price differences, and it revalues consumption and ending inventory. This calculator reproduces the single-level arithmetic so you can understand a costing run result for a purchased material.
Your numbers
Differences from invoices, freight or revaluation collected in the period. Can be negative.
Your results
Single level view. Multilevel price determination in SAP also rolls up actual prices of components into semi-finished and finished goods, and may include activity actuals and alternative valuation runs.
Periodic unit price vs receipt value
Sweeps Receipts in period (value at actual) from 100000 to 220000, holding your other inputs fixed.
Actual costing run walk-through
Share a costing run log and we will help explain the biggest drivers of price movement.
Optional. The tool and every export work without this. No spam.
How to use it
Enter the opening stock quantity and value, the receipts quantity and value, and any additional price or exchange rate differences collected in the period. Add the closing stock quantity and the standard price. The result gives the periodic unit price, the value of closing stock at that price and the share of cost that goes to consumption. Sweep the receipt value on the chart to see how a more expensive delivery moves the price.
- Take opening values from the previous period's closing
- Include freight and import duty differences if they post as price differences
- Compare the result with the costing run log for the same material
The formula
Periodic unit price = (opening stock value + receipts value + price differences) / (opening stock quantity + receipts quantity). Closing stock value is closing quantity times that price. The remaining value, total value minus closing value, flows to consumption, which means cost of goods sold or production order consumption is restated at actual. The material ledger costing run (CKMLCP) performs this per material and then runs multilevel settlement so the actual price flows up the bill of materials.
Reading the result
If the periodic unit price is close to standard, the standard was a good estimate. A gap of several percent shows purchase price variance, exchange effects or freight that standard did not anticipate. A negative price difference input reduces the price, for example from a credit memo. Check that closing stock does not exceed total quantity, because that would signal timing issues in goods movements.
Common mistakes
Leaving out price differences that arise after invoice verification, so the price looks lower than the true cost. Using quantity from a different plant than the value. Comparing a single-level result to the finished product after multilevel roll-up. Running the costing run before all goods movements are posted for the period.
Frequently Asked Questions
What is the difference between MAP and periodic unit price?
Moving average price changes with every goods receipt. Periodic unit price is calculated once at period end over all movements, so issues within the period are valued at the same final price, which stays consistent across the period.
Where is it calculated in SAP?
In the Material Ledger costing run, commonly run in the cockpit transaction CKMLCP, which determines the periodic unit price, performs multilevel settlement and then lets you post the closing.
Does this include activity costs?
No. This version is for a purchased material. For manufactured materials, SAP adds the actual cost of production orders, including activity actuals, and rolls costs up through the bill of materials.
Why does closing value differ from my report?
Differences usually come from timing of invoices, receipts posted late, price differences in a different currency type, or alternative valuation. Compare each input to the material price analysis document by document.
If actual costing results are hard to explain to plant management, Netray can build a read-only assistant over your SAP data that breaks down price movements by material. Contact us to discuss.
Related Tools
SAP Purchase Price Variance and Moving Average Price Calculator
See the price difference posted at goods receipt for a standard price material and the new moving average price for a MAP material.
SAPSAP Production Order WIP Calculator
Estimate work in process on a production order from actual costs and goods receipts at standard, and compare with WIP at target cost.
SAPSAP Costing Sheet Overhead Rate Calculator
Compute a planned overhead rate, build a costing sheet from material and labor, and see how much overhead is under or over absorbed against actual cost.
SAPSAP Foreign Currency Valuation Calculator
Estimate the unrealized exchange rate gain or loss when SAP revalues open foreign currency items at the period-end rate.