Periodic valuation is useful, for example, if you posted line items to CO-PA at the beginning of the period using the standard cost of goods manufactured, and want to valuate them again later using the most up-to-date costs or using the actual costs of goods manufactured determined in Material Ledger
The system reads the posted line items from the line item table (CE1xxxx, where xxxx = operating concern) according to the selection criteria you specified. In the following, these line items will be referred to as "original line items".
The system determines the new values on the basis of the valuation strategy that was defined for periodic actual valuation. The system creates a delta line item as follows for each original line item found:
The system uses the same characteristic values as in the original line item (NO DERIVATION OF CHARACTERISTIC VALUES). Hence derivation is not called. The purpose of KE27 is only to update the value fields. Values and quantities that were transferred from the sales order or billing document in Sales and Distribution (SD) remain unchanged. Other value fields which are filled using conditions from CO-PA or a material cost estimate are reset.
Exception:In case you select the option all 'value fields modifiable' the system will not care if a value field is assigned at some interface. This means that the value field will be cleared ( that is before the valuation module is called ) whenever the field is checked on the value field selection screen. Also, the system will perform a delta calculation for this value field.
KE4W customizing is not processed during KE27.
You need to make sure that any value fields you do not want to change are not selected on the Periodic Valuation: Value Fields screen.
This line item is then valuated using the current date. If you flag 'periodic valuation' then the line item is valuated using the original posting date for the line item being revaluated, as opposed to using the current date. In case, that it would be necessary to revaluate the value fields with the posting date of the line items you need to select 'periodic valuation'. The posting date of the document posted by KE27 would be the current date if flag 'periodic valuation' is not checked, else it would be the posting date of the original document. Independent of the settings of this indicator the posting period will always be the same as the period of the original document.
However the 'periodic valuation'-function in KE27 has no effect for conditions that are accessing the material master. Price conditions that are reading the material master can only read the current value or a future value (this functionality is explained in note 62536), so it makes no difference for this valuation method if KE27 will be executed with a posting date of the past or with the current system date. If you want to access historical values by KE27 you can read a corresponding product cost estimate which is of course time dependent and therefore flag 'periodic valuation' would have an effect when looking for product cost estimates.
However if KE27 accesses the material ledger (ML) then this happens as explained in KBA 2184953 - Date to access the material ledger in KE27.
In general you are able to take over the different ML currencies directly to CO-PA without the need for any conversion. If none of the currencies in the ML correspond to the CO-PA currencies, the system performs the translation on the basis of currency type 10. IF the ML has data available in both company code and operating concern currency COPA simply takes over the values without any conversion. If you want a different system behavior you need to implement the exit in note 1394183 - RKE_EXIT for accessing data of the material ledger.
The cost component split data that is handed over from material ledger to CO-PA can be displayed via transaction MLCCSPD, view (type of price) 'Consumption Price for CO-PA Valuation'. The price which is considered in COPA periodic revaluation (KE27) is the 'consumption price for COPA valuation'. This can be seen in above screenshot.
For each value field, the system calculates the difference between the new line item and the original line item, taking any other delta line items into account as well. If a difference exists for any value field, the delta line item is posted. If you use separate value fields for the actual costs then the entire value of the actual costs will be posted in the separate value fields. You can then calculate the delta in your reporting. Else if you use the same value fields for the actual costs (which contain the standard costs posted during billing) then only the delta between the actual and standard will be posted if any.
The delta line item contains the document number of the original line item in the field Reference document number. The point of valuation (CE1XXXX-COPA_BWZPT) is filled with '1' (periodic valuation) for the delta line items.
KE27 will be processed document by document and in case one document will fail due to any error the other documents without errors will still be revaluated.
If KE27 is run before the ML closing is complete then in this case the system will read the standard price view of the ML.
KE27S can be used to reverse the line items posted by KE27. In case the original document is reversed then the COPA document created by KE27 is also reversed. For example you post a billing document 900 which creates COPA document 100. You then run KE27 for this and create COPA document 101. Later on you reverse billing document 900 to create cancellation billing document 901. This will also reverse COPA documents 100 and 101 and create 200 and 201 respectively.
KE27 will perform a valuation of reversal items provided that the corresponding original items have not been selected for processing. If both the reversal item and the corresponding original item have been selected for processing neither the reversal item nor the original item will be valuated. So if the original and reversal items are in different periods and if KE27 is run for the period of the reversal items then they will be selected for processing. For example if billing document 901 was posted in a different period to that of 900 and KE27 was run for the reversal period then COPA document 200 would be processed by KE27 if picked up by selection criteria.
The purpose of KE27S is to reverse the KE27 posting so that the end effect is as if KE27 was not run at all. So the reversal will happen in the same period as the original KE27 posting so that the net effect is zero. If we post the reversal in a different period then we have some inconsistency as the data at a periodic level is incorrect.
CO-PA Currency Ledgers
Operating concern currency (ledger B0) is the leading ledger. So KE27 always first revaluates the COPA document in operating concern currency.
Transaction KE27 is designed in such a way that the company code currency is only revalued, if the relevant data of the operating concern currency has been updated with the same document number.
If the CO-PA document is only posted in ledger B0 then transaction KE27 in such cases would revaluate only the operating concern currency ledger.
If the document has only been posted in company code currency then it would not be revaluated by KE27.
Reconciliation with FI
There is no general rule that CO-PA data posted by KE27 will match FI revaluation of consumption data.
This is because in FI COGS will be posted at time of goods issue whereas in CO-PA posting date for COGS is the billing date whereas access data for ML is the goods issue date from CO-PA line item (to get the correct COGS).
So if you have at least one single billing document with goods issue in previous period you will have differences if you compare KE27 result with FI posting of ML closing.
Moreover you are always able to calculate or modify the values in CO-PA within valuation userexit during KE27.
Related SAP Notes/KBA
SAP Note 1394183 : RKE_EXIT for accessing data of the material ledger