Reasons to configure AUM

[Former Member]

Hey gurus,

I want to cancel a document transfer in MIGO with the movement 352 and the following message appears:

Account determination for entry AGEC AUM not possible

Message no. M8147

I have seen some tickets with this problem and I KNOW I have to configure OBYC to solve it.

My question is:

Why can I do this movement for some materials and others don't? And why this is just hapening now?

I tried to see if there are any diferences in the materials or values but I can't find anything. I need to justify the needs to create new acounts.

Definition of AUM from SAP (may help someone):

Expenditure/income from transfer posting (AUM).

This transaction is used for transfer postings from one material to another if the complete value of the issuing material cannot be

posted to the value of the receiving material. This applies both to materials with standard price control and to materials with moving average price control. Price differences can arise for materials with moving average price if stock levels are negative and the stock value becomes unrealistic as a result of the posting. Transaction AUM can be used irrespective of whether the transfer posting involves a transfer between plants. The expenditure/income is added to the receiving material.

Thanks in advance and best regards,

MB

[Former Member · Accepted solution]

Hi Manuel,

These are two typical (or perhaps only?) examples where AUM is posted to.

Case 1: Negative stock of a material with moving average price (MAP) in the receiving plant:

Example: There are 50 PC of material 123 in plant 0001 at a MAP of 2 USD/PC. The plant ships 10 PC of this material into plant 0002 which has a negative stock of -100 PC and stock value of -300 USD (i.e., MAP = 3 USD / PC).

Result:

- Plant 0001 credits 20 USD to stock (= 10 PC * 2 USD/PC)

- Plant 0002 debits 30 USD to stock (= 10 PC * 3 USD/PC) because the current MAP is used for all movements as long as the stock remains negative

- The balance of 10 USD credit is booked to the AUM acct and plant = 0002 (to compensate them for the future higher cost of sales due to their higher MAP).

The main rule here is, that MAP of negative stock does not change in the receiving plant if another plant (or vendor) delivers to it with a different unit price - leading to a difference between the stock movement in the sending and receiving plant.

Case 2: The receiving plant values material at standard price

Same case as above, except that the receiving plant 0002 has a standard price of 3 USD and whatever stock (positive or negative). The posting will be the same as above because standard price can only be changed by user (trans. MR21 or CKMPRP -> CKME) and never by stock movement alone.

The variation of cases 1 and 2 is, that you transfer one material to another material (in the same plant or in different plant) and the receiving one has negative stock with a different MAP, or a different standard price (regardless of stock quantity).

If you need to explain history (i.e., why a certain transfer was posted at a certain value), then refer to table MSEG (behind the original MM document), fields LBKUM (stock before posting) and SALK3 (value before posting). If the receiving site uses MAP on the material and there is an AUM booking on a document, then both MSEG-LBKUM and SALK3 should show negative amounts (i.e., negative stock in the moment of posting). Check it yourself, calculate the "old" MAP and see if the numbers match.

And perhaps one more special case - for certain returns, it is the receiving plant which controls the MAP (so, in our case 1, if plant 0001 returned the 10 PC to 0002, then both plants would book 30 USD (based on MAP in 0002) and there would be no AUM posting, but the remaining stock in plant 0001 would be 40 PC (= 50 - 10) with a value of 70 USD (= 100 - 30), leading to MAP = 1,75 USD/EA. If in this case the value would become negative while stock remains positive (e.g., after returning another 30 PC to 0002), then MAP would become 0 and the rest would also go to AUM. But this is really a special case. Not sure if all returns (with EKPO-RETPO = 'X') work like this, but some certainly do.

Hope this answers your question. Let us know if your data do not fit in any of these cases. Good luck!

[Former Member · Accepted solution]

Hello Jan,

Interesting scenarios. Out of curiosity, is it possible for you to setup an example of the processes you have described and post the account determination ?

Cheers,

Alexandre

[Former Member]

Hello Manual,

There is also a situation connected to the transfer of material to material, movement type 309.

The typical situation is when a material in stock gains or loses value through stock ageing (e.g. wine/spirits/etc...), the material is transferred to another one and the difference of value (credit/debit) is posted to the accounts determined by AUM.

I believe this was one of the original reasons for AUM, below a screen copy from the account determination simulation :

AUM is the line called Expense/Revenue from stock transfer.

Below, the account determination setup :

Alexandre

Message was edited by: Alexandre N. Wrongly pasted a simulation with movement 304 🙂 replaced by a screen copy of the simulation with the movement 309 (qty,value update).

[kamalkumar_biswas2]

Hi

You have raised a very interesting question but can you explain slightly more in your questions:

Why can I do this movement for some materials and others don't? And why this is just happening now?

I tried to see if there are any differences in the materials or values but I can't find anything. I need to justify the needs to create new accounts.

if possible with an example..so that we can put some light on it

[Former Member]

Ok I will try to explain it better.

I am trying to figure out what can trigger the need of this accounts.

Situation:

I have a material document to transfer several materials between centers of the same company (movement 351). I did the movement 351 without any problem but when I try to reverse it (Movement 352) it appears the error.

I have tried to replicate it but without success, so I started to reverse 1 by 1 each of the materials. To my surprise only 1 material made the error appear. So I started to investigate why this material in particular... I compared the information in the centers (table MARC), the price (table MBEWH) but there's nothing diferent with this material and all the others. So I came here for help

Best Regards,

MB

[Former Member]

Hi Manuel,

I wrote my previous reply (Nov 27, 2014 6:04 PM) without reading this latest conversation.

For reversals, there can be another reason for difference postings - the system always tries to offset the original quantity + amount, but if there is insufficient value then MAP (moving average price) becomes zero and the rest goes to AUM - similar to the example I showed for returns.

It is another rule in standard SAP that you cannot have positive stock with negative value or vice versa, so as soon as this is going to happen (with reversals, returns etc.) then MAP becomes zero and there is a booking to a difference account.

Summary - you surely need to configure this account. Else, any exceptions like this will lead to failed postings.

Good luck!

[Former Member]

Thanks Jan,

Are there any tables where I can check this cases? Negative stock isn't possible in our system and both have MAP... I will try to see if this is the special case you mentioned

MB

[Former Member]

Hi Manuel,

To give you a practical answer: If you have not done the reversal yet (e.g., because of the error), then check the quantity and value of the original MM document, then check the quantity and value of your stock (trans. MB5L, or SE16 with table MBEW) and try to simulate, what the reversal will do (deduct the original document q + v from your current stock). If q remains positive and v negative (or vice versa) then SAP must book a difference to avoid negative MAP (which is not allowed).

If you have done the reversal already, then you can check the historical stock/value by looking at MSEG-LBKUM and SALK3 and do the same calculation. I am sure you will get a result like this.

As I wrote already, the basic table is MSEG with fields LBKUM and SALK3, which tell you what the stock and value was before the posting. If no posting took place, then MBEW or trans. MB5L holds the current stock.

It can also be interesting to check if there is any External amount in LC on an MM item (MSEG-EXBWR) because the difference btw this amount (if not zero) and the value of the movement is also posted as a difference, though sometimes not as AUM but as PRD. The external amount is a very useful field, because by filling it, you can "force" a certain value to the offset account (which then gets reflected in stock value as well, with any leftovers going to differences). On reversals, the External amount is normally the value of the original posting - and if the MAP changed in the meantime and there is not enough "cover" (i.e., you would get positive stock with negative value, or vice versa, after simple deduction from the current stock), then there can again be an AUM or PRD booking.

Good luck!

[kamalkumar_biswas2]

Sorry to intervene late but really this is an interesting discussion and having perfect knowledge sharing...thanks both of you...

I want to add just a very brief point. AUM is triggered for both the price control (S&V) while mat to mat transfer but always it's base consideration is original material's value and hence if receiving mat having the target cost and calculate diff and posted to AUM if abnormality is derived by the system at the time of transfer irrespective of Plants.

Let's wait for others expert comments also