Hi Oscar. about your comment " however our idea is get an actual cost with Material Ledger"
Ok, the topic "Have an actual cost" sometimes is difficult to understand. As a consultant, we must explain our clients what is for SAP have actual costs:
+ Revaluate COGS at period end closing so your P&L is valuated at periodic cost
+ Revaluate Inventory at period en closing so your Balance is valuated at periodic cost
+ Revaluate other P&L account related with materials
+ Revaluate WIP at periodic cost
+ ML dont revaluate other accounts like GBB-VBR nor GBB-AUF, in some countries this is legal requirement.
+ At period end closing, ML price difference account must sum 0, that guarantee the total cost is absorved. ML price different account are "temporary account" that must only exist during the month, on period end closing the net value is "0" (if everithing is correct).
+ Actual Cost are always calculated based in previos month actual cost, and month GM valuated at actual cost, price difference account is "temporary" so it is cleared in the period end closing. UMB created in Standard cost release is also temporary, and is also cleared and must be "0" at period end closig.
During the month, i mean today 2013/06/19 if you check Stock account for period 6, its valuated at standard cost... you always have your materials valuated at Standard Cost during the month ( in your case the cost you released).
The only moment you have actual cost is in the period end closing, so in a closed Balance and P&L (eg if you have done ML close of May), you have Actual Cost in may for your Balance and P&L.
Every Month the cycle repeats, so when you close June, you have June Balance and P&L valuated at actual cost, and you can see in CKM3N of end stock valuated at actual cost, and initial stock of July is valuated at Standard cost and have the price difference saved in order the system know the actual value of the begening inventory.
Wish this clarify a bit the concept, i kwow its a bit complex to understad but indeed ML its the better way to valuate stocks.
Arturo.