• Supply Chain Management
• Financial Management
• Production Controlling and Financial Statement
• Group Costing and Corporate Controlling
• Accounting Standards
• Parallel Currency and Valuation
• Integrated Planning and Performance Management
• Business Performance Management
• Activity Based Management
• Optimal Configurataion of SAP Architecture

Pros and Cons of Different Evaluation Methods

Standard Price without Material Ledger

• inventory evaluation always at a frozen price
• goods movement in the period fixed
• easy proceeding

• real costs are not considered
• all variations run in spread
• transfer to cost unit at standard price
  
  
  
  
  
  
  
  
  

Variable Price without Material Ledger

• inventory evaluation accomodated
• transfer to cost unit at variable price

• labile prices in the period fixed
• spread when stock coverages is missing
• inrealistic prices
  
  
  
  
  
  
  
  
  
  
  

Periodic Balance Sheet with Material Ledger

	click to enlarge pictures

• realistic prices
• transfer to cost unit at monthly average price

• different costs mandatory
• parallel standard price method is not possible
• inflexible and complex
  
  
  
  
  
  
  
  

News

German E3 magazine

Global Connect Award

Success-Story

TRW Automotive GmbH:
Transparency in Global Value Chains (German)

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