考试陷阱

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SCM500 Exam Traps

#dashboard #exam-traps #procurement #mm

⚠️Purpose
Collection of frequently tested pitfalls and common misconceptions in the SCM500 Processes in Procurement exam.

Material Valuation

⛔Trap: Moving average price changes on every GR and Invoice
  • Wrong: Moving average price only changes when you manually revalue the material.
  • Correct: Moving average price (V) is automatically recalculated on every goods receipt and every invoice receipt that has a price different from the PO price. The formula is: New MAP = (Current Stock Value + New Value) / (Current Stock Qty + New Qty).
  • 物料评估基础
⛔Trap: Standard price never causes price difference postings
  • Wrong: With standard price control, all postings use the fixed price — no differences arise.
  • Correct: With standard price (S), if the GR price or invoice price differs from the standard price, the difference is posted to a price difference account. The standard price itself does NOT change (unless manually revalued).
  • 物料评估基础
⛔Trap: Moving average price always absorbs invoice differences fully
  • Wrong: All invoice price differences are always absorbed into the moving average price.
  • Correct: If the invoice price differs from the PO price and the invoice value exceeds the total stock value (i.e., stock coverage is insufficient), the system posts the uncovered portion to a price difference account instead of adjusting MAP.
  • 物料评估基础

Account Assignment & Item Categories

⛔Trap: All purchase order items require an account assignment
  • Wrong: Every PO item must have an account assignment category.
  • Correct: Stock materials (item category blank) do not require an account assignment — the material is posted to valuated stock and valuated via the material master. Only consumable items (account assignment K, A, F, P) need direct account assignments.
  • 消耗品采购订单 / 消耗品概述
⛔Trap: Account assignment category K means “stock posting”
  • Wrong: Category K stands for “Stock” because it starts with K.
  • Correct: Category K means Cost Center (Kostenstelle in German). Materials with this category are consumed directly to a cost center — they are not posted to valuated stock.
  • 消耗品采购订单
⛔Trap: Item category and account assignment category are the same thing
  • Wrong: They are interchangeable terms.
  • Correct: Item category determines the type of procurement (standard, limit, service, subcontracting). Account assignment category determines where costs are allocated (cost center, asset, order). They serve different purposes but can interact — e.g., item category D (service) always requires an account assignment.
  • 采购订单基础 / 消耗品采购订单

Goods Receipt & Stock Types

⛔Trap: Goods receipt always posts to unrestricted-use stock
  • Wrong: GR always puts material into unrestricted stock.
  • Correct: GR can post to unrestricted-use, quality inspection, or blocked stock depending on the movement type and material master settings (e.g., post to inspection stock indicator). Movement type 103 posts to GR blocked stock; 101 with inspection setup posts to QI stock.
  • 库存类型与收货
⛔Trap: Valuated GR and non-valuated GR behave the same way
  • Wrong: All goods receipts create the same financial postings.
  • Correct: A valuated GR updates both quantity and value in the material master (stock account debited, GR/IR account credited). A non-valuated GR updates quantity only — no financial posting occurs until the invoice is posted. Non-valuated GR is used for account-assigned consumable materials.
  • 估价与非估价收货
⛔Trap: A 102 reversal cancels both quantity and value for all scenarios
  • Wrong: Reversal with 102 always fully reverses the original posting.
  • Correct: For moving average price materials, if stock has been consumed since the original GR, the value reversal may differ because the current MAP has changed. For standard price materials, the price difference portion posts to a price difference account if the reversal price differs.
  • 库存类型与收货 / 物料评估基础

Condition Technique & Pricing

⛔Trap: The first condition record found is always used
  • Wrong: The system searches all condition tables and uses the cheapest price.
  • Correct: The access sequence searches condition tables in a defined priority order. The first valid condition record found is used — the system does NOT compare prices across tables. Order matters, not price comparison.
  • 条件与定价
⛔Trap: Condition records are stored in the purchase order
  • Wrong: Conditions are stored directly in PO document tables only.
  • Correct: Condition records are stored in condition tables (separate master data). When a PO is created, the system copies the condition values from the condition records. Changes to condition records after PO creation do not retroactively affect existing POs.
  • 条件与定价
⛔Trap: All condition types are pricing elements
  • Wrong: Condition types only represent prices and discounts.
  • Correct: Condition types also cover freight, insurance, customs duties, taxes, surcharges, and delivery costs. Each has its own configuration in the pricing procedure with specific account keys for posting to different G/L accounts.
  • 条件与定价 / 发票校验与交货成本

Source Determination & Info Records

⛔Trap: Info records are mandatory for creating purchase orders
  • Wrong: You cannot create a PO without a valid info record.
  • Correct: Info records are not mandatory. They serve as a default source of supply and price reference. A PO can be created by entering the vendor and price manually. However, for automated procurement (MRP-generated POs), a valid source of supply is required.
  • 采购信息记录 / 合同与货源确定
⛔Trap: A fixed source in the source list cannot be overridden
  • Wrong: Once a source is marked as “fixed” in the source list, it is permanently locked.
  • Correct: A fixed source is a default preference used in automated source determination. During manual PO creation, the user can override the fixed source. The “fixed” flag primarily affects MRP-generated purchase requisitions.
  • 合同与货源确定
⛔Trap: The “Info Update” indicator creates a new info record every time
  • Wrong: Checking “Info Update” on a PO always creates a new purchasing info record.
  • Correct: The Info Update indicator updates an existing info record with the current PO conditions. If no info record exists, then it creates one. It does not duplicate existing records.
  • 采购信息记录

MRP & Automated Procurement

⛔Trap: MRP always creates purchase orders directly
  • Wrong: MRP generates purchase orders automatically.
  • Correct: MRP typically creates purchase requisitions, not purchase orders directly. Purchase orders are then created from requisitions — either manually (ME21N with reference to PR) or automatically (ME59N). Only in specific configuration (with source list and automatic PO indicator) does the system create POs directly.
  • 物料需求计划 / 自动化采购流程
⛔Trap: All lot-sizing procedures produce the same total procurement quantity
  • Wrong: Lot size procedure doesn’t matter — you get the same quantity.
  • Correct: Different lot-sizing procedures produce different order quantities and timing. Fixed lot size (FX) always orders the same quantity regardless of requirement. Exact lot size (EX) orders exactly what is needed. Monthly/weekly lot sizes (MB/WB) consolidate requirements into fewer but larger orders. Each has different cost and inventory implications.
  • 物料需求计划
⛔Trap: Contracts automatically generate purchase orders without any action
  • Wrong: Once a contract is created, POs are automatically issued.
  • Correct: Contracts are outline agreements that define terms but do not trigger orders. You must create release orders (call-off orders) against the contract — either manually (ME21N referencing the contract) or via MRP with quota arrangement/source list. The contract itself does not generate POs.
  • 合同与货源确定

Blanket Purchase Orders (Consumables)

⛔Trap: Blanket PO limit is a commitment — you must spend up to it
  • Wrong: The limit on a blanket PO is the exact amount you must spend.
  • Correct: The limit is a maximum ceiling, not a target. You can spend up to but not exceed this amount across all service entry sheets/invoices against the blanket PO. There is no obligation to spend the full amount.
  • 一揽子采购订单
⛔Trap: Blanket POs require a goods receipt before invoice
  • Wrong: Blanket POs follow the same GR-based process as standard POs.
  • Correct: Blanket POs with item category B (limit) typically do not require a goods receipt. Invoicing is done directly against the PO. Service entry sheets (if applicable) serve as the equivalent of GR.
  • 一揽子采购订单

External Services

⛔Trap: Service entry sheets are the same as goods receipts
  • Wrong: Service entry sheets are just another name for goods receipt.
  • Correct: Service entry sheets (ML81N) are the services equivalent of a goods receipt. They record the quantity of services performed. Unlike material GR, they must be explicitly accepted/released before the vendor can be paid. The acceptance step is unique to services.
  • 服务确认与发票
⛔Trap: ERS (Evaluated Receipt Settlement) works for all procurement types
  • Wrong: ERS can be used for any PO, any material, any vendor.
  • Correct: ERS has strict prerequisites: the vendor master must have the ERS indicator set, the material/vendor must allow GR-based invoice verification, and a valid price must exist in the info record or contract. ERS does not work for service POs or blanket POs without proper price conditions.
  • 发票校验与交货成本

Organizational Levels

⛔Trap: A purchasing organization must be assigned to exactly one company code
  • Wrong: Purchasing org has a 1:1 relationship with company code.
  • Correct: A purchasing organization can be assigned to one company code (standard), multiple company codes (cross-company), or no company code (cross-client reference). The assignment flexibility is a key exam point.
  • 采购流程与组织层级
⛔Trap: Storage locations belong to company codes directly
  • Wrong: Storage locations are assigned directly to company codes.
  • Correct: Storage locations are assigned to plants, and plants are assigned to company codes. The hierarchy is: Client → Company Code → Plant → Storage Location. You cannot assign a storage location to a company code directly.
  • 采购流程与组织层级

Vendor Master Data

⛔Trap: Vendor master data is plant-specific
  • Wrong: Vendors are maintained at the plant level, like materials.
  • Correct: Vendor master data has three levels: General data (client-level, shared across all orgs), Company Code data (financial info per company code), and Purchasing data (per purchasing organization). Vendors are not plant-specific.
  • 供应商主数据

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  • [[_posts/SAP_MM/SCM500_采购流程/00-仪表盘/快速参考]]