Problem
You post a goods receipt for the production order. During posting, price differences are created although the standard price of the material has not changed.
The system can generate error message KI235 'Account & requires an assignment to a CO object' for the price difference account if the account is defined as a cost element.
The same applies to goods receipts for the purchase order.
Cause
The price differences are especially caused by an inappropriate choice of the price unit in the material master of the material to be produced. The following example is used to explain this in more detail:
Material X has standard price 10.04 $ per 100 pieces.
As a consequence, a production order with 99 pieces has a planning value of
Planning value of the production order
= 99 / 100 * 10.04 $ = 9.94 $.
Note that this value had already to be rounded once.
The credit value of the production order during goods receipt with 87 pieces has the following result:
Value of the offsetting posting
= planning value of the production order * quantity of
goods received
/ quantity to be produced
= 9.94 * 87 $ / 99 = 8.74 $.
However, the value of inventory posting can be calculated with the more precise (not yet rounded) price:
Value of inventory posting
= quantity of goods received * standard price / price unit
= 87 * 10.04 $ / 100 = 8.73 $.
The value of the created price differences is thus the value of the price difference line
= value of the offsetting posting - value of inventory
posting
= 8.74 $ - 8.73 $
= 0.01 $.
Solution
These price differences cannot be avoided. However, this effect can be minimized by an appropriate choice of the price unit in the material master. For example, if you produce a maximum of 100 pieces of material X per production order it is not useful to have a price unit of 1000 pieces in the material master since the net value of the production order (planning value) will thus be a value which has been already rounded once. If you now post goods receipts for quantities which are smaller by an additional power of ten, the value of the offsetting posting will be rounded again. Therefore, you should choose the price unit so that it corresponds to the smallest quantity of goods received that is to be posted.
If the system generates error message KI235 for the price difference account, you should store a default account assignment in Transaction OKB9.