MM-FI Automatic Posting 정리

MM-FI 전표유형

재고 관련 전표 유형  t-code: OMBA

송장  : T-code : OMR4

[출처] MM-FI Automatic Posting 정리|작성자 밝마맑마

 

MM-FI Automatic Posting 정리

 

1) AKO (Expense/Revenue from Material Consumption)

위탁자재(Vendor Consignment)를 생산에 투입하거나 일정기간 경과 후 회사재고로 소유권을 이동할 때 Standard Price 를 사용하는 경우 Vendor Consignment Price 와 Material Master상의 Standard Price 의 차이분을 처리 

① Consignment 입고 : 회계전표 없음

   Consignment Price 1,010

② 생산에 소비 ③ 소유권 이전

   재료비(GBB-VBR) 1000        /     A/P-위탁자재(KON) 1010

   손실-소모차(AKO) 10         /

 

2) AUM (Expense/Revenue from Stock Transfer)

Plant 간 자재이동이 일어날 때 Standard Price 의 차이로 인해 발생한 차액을 기표

Price Type(S) 재고자산(BSX) 80        /     재고자산(BSX) 100

               재고이동차(AUM) 20    /

Price Type(V) 재고자산(BSX) 100 /     재고자산(BSX) 100

 

3) BO1 (Rebates)

Vendor 로부터 Volume-Based Rebate 계약을 체결하고 구매할 때 예상 Rebate 금액을 

미수 Rebate 로 기표 처리

재고자산(BSX) 97    /     GR/IR Clearing(WRX) 100

미수Rebate(BO1) 3  /

 

4) BO2 (Volume Rebate Income)-Subsequent Settlement of Conditions

Vendor 와의 Volume-Based Rebate에 근거하여 계약기간 종료 후 Rebate 정산기표시

미수 Rebate 와 실제 Rebate 사이의 차액을 수익으로 기표

Rebate 수익(BO2) 3  / 미수 Rebate(BO1) 3

A/P               4 / Rebate 수익(BO2) 4

 

5) BSV(Change in Stock Account)

무상사급(Subcontracting) 자재의 입고, 반품된 자재의 처리시 사용되는 상대계정

① 원재료 불출 : 회계전표 없음

② 반제품 입고

 반제품(BSX) 1000   /     반제품대체(BSV) 1000

 원재료비(GBB-VBO) 800   /     원재료(BSV) 800

 외주가공비(FRL) 200       /     GR/IR Clearing(WRX) 200

 

6)  BSX(Inventory Posting)

자재의 입출고로 인한 재고자산의 변동시 사용하는 재고자산 계정을 지정

원재료(BSX) 100     /     GR/IR Clearing(WRX) 100

 

 

7) DIF(Material Management Small Differences)

Invoice Verification 시 Balance 가 Zero가 되지않으나 그 차이금액이 미리 설정한 허용 한도 내에 있을 경우 자동으로 Balance를 맞추어주기 위한 대차조정계정

(GR/IR과 I/V 시점차이로 인한 단가 차이와는 성격이 다름)

① P/O 생성시 설정한 구매단가로 G/R

재고자산(BSX) 1001    /     GR/IR(WRX) 1001

② I/V시 확정단가(1000)

GR/IR 1001       /     A/P 1000

/      Small Price Difference(DIF) 1

 

8) EIN(Purchasing Account)-Purchase Account Active 시

프랑스, 스페인 등 특정국가에서 재고자산의 순수한 구매량을 원계정과는 별도의 계정 (Purchase Account)과 이에 대한 상대계정(Offsetting Purchase Account)으로 구분하여 관리하려고 하는데 이 Transaction Event Key는 재고자산에 대응되는 계정을 지정하여 이 계정은 P+L 계정임.

자재입고시

재고자산(BSX) 100           /        GR/IR(WRX) 100

Purchase Account(EIN) 100   /   Offsetting Purchase Account(EKG) 100

 

9) EKG(Offsetting Purchasing Account)-Purchase Account Active 시 

EIN 참조

 

10) FR1(Freight Clearing)

MM에서 Delivery Cost를 처리하는 경우

① 매입과 관련된 운반비, 관세 등의 매입부대비용을 처리

② 매입부대비용은 재고자산의 취득원가에 산입해야 함 (MAP 사용시)

③ 예상매입부대비(Planned Delivery Cost)는 P/O 생성시에 설정한다.

-     G/R시                       재고자산(BSX) 1000 / GR/IR(WRX) 800

                                                      / Freight Clearing(FR1) 50

                                                      / Customer Clearing(FR3) 150

-     물대에 대한 I/V시                GR/IR(WRX) 800 / A/P(물대 Vendor) 800

-     부대비에 대한 I/V시       Freight Clearing(FR1) 50 / A/P 50

                           Customer Clearing(FR3) 150 / A/P 150

④ 실발생 부대비가 표준부대비와 차이가 있는 경우

-     입고후 I/V 처리                       Freight Clearing(FR1) 50 / A/P 60

                                                  재고자산(BSX) 10 /

-     I/V가 먼저 일어나는 경우               Freight Clearing(FR1) 60 / A/P 60

-     G/R이 이후에 일어나는 경우             재고자산(BSX) 60 / Freight Clearing(FR1) 60

 

11) FR2(Freight Provisions)

일반적으로 매입부대비를 나타내는 Condition Type은 Condition Category가 "B:Delivery Costs"로 

설정되며 FR1은 이에 준한 Procedure임. 그러나 부대비 관련 Condition Type의 Condition Category를 "F:Freight"로 설정하면 G/R시 자동 설정된 Freight Clearing 계정이 I/V 시에는 차변에 나타나지 않는다. 즉, 그러한 Condition Type 으로 설정된 부대비에 대해서는 I/V 시 Planned Delivery Cost로 나타나지 않으며 실발생비용을 기표하기 위해서는 I/V 또는 FI에서 수작업기표 해야함.

-  G/R 시

재고자산(BSX) 1000    /     GR/IR Clearing(WRX) 900

                       /      Freight Clearing(FR1) 40

                       /      Freight Provision(FR2) 60

- I/V시 (Planned Delivery Cost 를 이용)

GR/IR Clearing(WRX) 900     /     A/P(물대) 900

Freight Clearing(FR1) 40       /      A/P(부대비) 40

- I/V 또는 FI에서 실 발생비용 처리(수작업처리)

재고자산 또는 비용 60  /     A/P 60

 

12) FR3 (Other Freight Costs)

FR1 참조

 

13) FR4 (Special Freight Charges)

 기타 부대비를 처리하며 처리흐름은 FR2와 동일

 

14) FRE (Purchasing Freight Account)-Purchase Account Active 시

Purchase Account(EIN,EKG) 처리시 별도로 운송료를 기표할 필요가 있을 때 지정

재고자산(BSX) 1020  /     GR/IR(WRX) 1000

Freight(FRE) 20      /     Freight Clearing(FR1) 20

Purchase(EIN) 1000  /     Purchase Offsetting(EKG) 1020

 

15) FRL(External Activity)

무상사급(Subcontracting) 자재의 입고시 가공비를 처리하기 위한 계정 지정

BSV 참조

 

16) FRN (Incidental Costs of Activities)

무상사급(Subcontracting) 자재의 입고시 부수적으로 발생한 비용(Delivery Cost)을 처리하기 위한 

계정 지정

① 원재료 불출 → 회계전표 없음

② 반제품 입고

반제품(BSX) 1000          /  반제품대체(BSV) 1000

원재료비(GBB-VBO) 800   /   원재료(BSX) 800

외주가공비(FRL) 200       /  GR/IR Clearing(WRX) 200

외주가공-운반비(FRN) 20  /   Freight Clearing(FR1) 20

 

17) GBB(Offsetting Entry for Inventory Posting)-AUA(For Order Settlement)

Production Order를 Settle 할 때 사용되는 상대계정으로 Settle 시 AUF에 지정된 계정에 우선한다.

-     기본데이타 : Component → S 25$ , material → S 100$

-     Create Production Order(Component 10개로 10개 생산)

-     Release Production Order

-     Goods Issue Components to Production Order

  Component 10개 출고

  재료비(GBB-VBR) 250 / 재고자산-Components(BSX) 250

-     Goods Receipt Material With Reference to P/O

  재고자산-Material(BSX) 1000 / Factory Output(GBB-AUF) 1000

-     Settle Production Order

  Factory Output-Settle(GBB-AUA) 750 / Price Variance(PRD) 750

 

18) GBB(Offsetting Entry for Invemtory Posting)-AUF(G/R for Assigned Orders/Order Settlement)

Production Order 로부터 생산완료 후 제품입고가 일어날 경우 제품에 대한 상대계정이며

Produntion Order를 Settle 할 때 사용되는 상대계정

GBB-AUA 참조

 

19) GBB(Offsetting Entry for Inventory Posting)-BSA(Initial Entry of Stock Balances)

기초 재고를 설정하기 위한 계정지정

재고자산(BSX) 100 / 초기재고(GBB-BSA) 100

 

20) GBB(Offsetting Entry for Inventory Posting)-INV(Order/Income from Inventory Differences)

실지 재고조사에 의해 수량차이를 Posting 하기 위한 계정 지정을 처리하며 실사수량을 입력하면 

장부상의 재고수량과 비교하여 차이분을 기표처리

-  부족시

   수량차(GBB-INV) 100    /     재고자산(BSX) 100

-  과잉시

재고자산(BSX) 100      /     수량차(GBB-INV) 100

 

21) GBB (Offsetting Entry for Inventory Posting) - VAX (G/I for Customer Orders Without Account Assignment)

 

SD에서 Delivery 시 매출원가계정을 지정하기 위한 것으로 Sales Order 를 참조하지 않는 경우이다.

매출원가(GBB-VAX) 100 / 재고자산 (BSX) 100

 

22) GBB (Offsetting Entry for Inventory Posting) - VAY (G/I for Customer Order with Account Assignment)

SD에서 Delivery 시 매출원가계정을 지정하기 위한 것으로 Sales Order 를 참조하는 일반적인 경우이다.

 

23) GBB (Offsetting Entry for Inventory Posting) - VBO (Consumption from Material Stock Provided to Vendor)

BSV 참조

 

24) GBB (Offsetting Entry for Inventory Posting) - VBR (Consumption for Internal Goods Issues)

Cost Center, Production Order, Project 등 Cost Object 로 자재가 출고되어 소비되는 경우의 계정 지정

- 기본데이타 : Component → S 25$, Material → S 100$

- Create Production Order ( Component 10개로 10개 생산)

- Release Production Order

- Goods Issue Components to Production Order

  Component 10개 출고

  재료비(GBB-VBR) 250 / 재고자산-Components(BSX) 250

- Goods Receipt Material With Reference to P/O

  재고자산-Material(BSX) 1000 / Factory Output(GBB-AUF) 1000

- Settle Production Order

  Factory Output-Settle(GBB-AUA) 750 / Price Variance(PRD) 750

 

25) GBB(Offsetting Entry for Inventory Posting) - VKA (Consumption Customer Order Without SD)

Sales Order 로 직접 원가를 귀속하는 자재의 출고시 원가계정 지정(SD의 Delivery 사용 않는 경우)

재료비(GBB-VKA) 100 / 재고 자산(BSX) 100

 

26) GBB(Offsetting Entry for Inventory Posting) - VNG (Scrapping/Destruction)

Scrap 으로 자재가 출고되는 경우 계정 지정

재료비-Scrap(GBB-VNG) 100 / 재고자산(BSX) 100

 

27) GBB(Offsetting Entry for Inventory Posting) - VQP(Sampling without Account Assignment)

품질검사를 위한 Sample을 출고하는 경우의 계정 지정

제비용(GBB-VQP) 100 / 재고자산(BSX) 100

 

28) GBB(Offsetting Entry for Inventory Posting) - VQY(Sampling with Account Assignment)

품질검사를 위한 Sample을 CO Object 로 출고하는 경우 계정 지정

견본비(GBB-VQY) 100 / 재고자산(BSX) 100

 

29) GBB(Offsetting Entry for Inventory Posting) - ZOB(Goods Receip w/o Purchase Order)

Purchase Order 없이 자재입고시 사용하는 계정으로 주문수량 외에 Vendor 가 추가로 제공하는 자재를 처리하는 경우

 

재고자산(BSX) 100 / 영업외수익(GBB-ZOB) 100

 

30) GBB(Offsetting Entry for Inventory Posting) - ZOF(Goods Receipt without Production Order)

Production Order 없이 자재를 입고할 경우 사용하는 계정으로 부산물(BY-Product)등의 입출고시 사용

재고자산-부산물(BSK) 100 / Inventory Change(ZOF) 100

 

31) KBS(Account-Assigned Purchase Order)

일반적으로 Purchase Order를 통해 입고 처리하게 되면 차변에 재고자산 계정(BSX)이 기표되는데, 만일 이를 다른 계정으로 바꾸고자 한다면(비용계정, 고정자산등) P/O 생성시 Account Assignment Category 필드를 별도 지정함 (A, K, P 등)

 

32) KDM(Materials Management Exchange Rate Differences)

G/R 과 I/V 시점차이에 의해 발생하는 환차손익 기표계정 지정

- G/R 시점(1$=1000원)

  재고자산(BSX) \1000 / GR/IR(WRX) \1000

- I/V 시점(1$=1500원)

  GR/IR \1000 / A/P \1500

  환차손(KDM) \500 /

 

33) KDR(Material Management Exchange Rate Rounding Differences)

Transaction Currecy 와 Local Currency 의 소수점 이하 허용 자리수 제한(System에서 Default로 소수점 이하 2자리로 규정)으로 반올림시 발생하는 금액차이를 처리하는 계정 지정

Local Currency : DEM

Transaction Currecy : GBP

Exchange Rate : 1.995

 

Price : 1GBP / 1 ITEM

- Transaction Currency 전표

  현금 1.00GBP / AP 2.00GBP

  현금 1.00GBP / 외환차익(KDR) 0.00GBP

- Local Currecy 전표

     현금 2.00DEM / A/P 3.99DEM

  현금 2.00DEM / 외환차익(KDR) 0.01DEM

 

34) KON (Consignment Payables)

AKO 참조

 

35) KTR(Price Difference Offsetting Entry (Cost Object)

PRK Process 의 상대 계정

- 비용처리

  영업외비용(PRK) 100 / Factory Output(KTR) 100

- 수익처리

  Factory Output(KTR) 100 / 영업외수익(PRK) 100

 

36) PRD (Cost(Price) Differences))

Standard Price 를 사용하는 경우

모든 재고자산의 이동에서 발생한 가격차이를 처리하기 위한 계정 지정.

예) 입고시 참조한 Purchase Order 상의 단가와 Master상의 표준원가가 다를 때

 및 I/V시 입고단가와 확정단가가 다를 때 그 차이 분을 기표

재고자산(BSX) 980 / GR/IR(WRX) 1000

Price Difference(PRD) 20 /

 

Moving Average Price 를 사용하는 경우

Stock 100PCS @ 1.20/PC

P/O 100PCS @ 1.30/PC

G/R for P/O : 100PCS

Goods Withdrawal : 120PCS

Invoice : 100PCS @ 1.40/PC

 

	G/R	I/V	Stock	Value	MAP
B/S Account	130+	8+	100	120	1.20
GR/IR	130-	130+	200	250	1.25
A/P		140-	80	100	1.25
가격 차		2+	80	108	1.35

 

 

37) PPK(Price Differences (Cost Object Hierarchy))

PRD와 같은 역할을 하지만 Cost Object Hierarchy 상에서 발생한 경우에 사용

- 비용처리

  영업외비용(PPK) 100 / Factory Output(KTR) 100

- 수익처리

Factory Output(KTR) 100 / 영업외수입(PRK) 100

 

38) PRY-Cost (Price) Differences(Material Ledger)

Moving Average Price 를 사용하는 자재의 경우 Purchase Order 상의 단가와 수량을 곱한 금액과 Material Master 상의 단가와 수량을 곱한 금액의 차이를 거래건별 전표로 기표함으로써 표준 원가와 실제 원가의 차이를 나타냄

 

자재입고시

(1) 원재료(BSX) 95 / GR/IR(WRX) 100

    가격차(PRD) 5 /

(2) 원재료(BSX) 5 / 가격차(PRY) 5

    Standard Price 를 사용하는 제품, 상품 등의 경우는 월말에 Material ledger Settlement 시 

    일괄 전표 처리함.

 

가격차(PRY) 100 / 재고자산(BSX) 100

 

39) UMB(Revenue/expense from revaluation)

재고자산의 Standard Price 를 변경하거나 전월분 기표를 하는 경우의 계정 지정

(차) 재고자산 300 (대) 가격차 300

(BSX)               (UMB)

 

40) WRX(Goods receipt/inv.receipt clearing acct)

자재의 입고시점과 매입채무 확정시점의 차이로 인해 실시간으로 정확한 데이터가 FI에 반영되지 못하므로 이를 보전하는데 필요한 조정계정 지정

-입고시(GR)

(차) 재고자산 200  (대)GR/IR Clearing 200

(BSX)            (WRX)

-매입채무 확정시(IV)

(차) GR/IR Clearing 200 (대) AP 200

 (WRX)