SAP Sales and Distribution Certification Practice Exam

What is the purpose of the moving price or standard price on the accounting view in the material master? (Select two)

1. To define the value that is used when posting the receivables for a customer ordering this material

2. To determine the value that is used for the accounting document when posting goods issue

3. To display statistical information for the costs in the pricing environment of a sales order

4. To define the sales price that is used when selling this material to a customer

The correct answer is: To display statistical information for the costs in the pricing environment of a sales order

The purpose of the moving price or standard price on the accounting view in the material master primarily relates to inventory valuation and cost accounting rather than the sales pricing or customer receivables directly. A moving price or standard price defines how inventory is valued for accounting purposes. It is critical when calculating the costs associated with goods movement within the system. The moving price particularly reflects the average cost of the inventory over time, which is used for valuing stock and affects the financial statements. When goods are issued from inventory, the system uses this price to determine the cost of goods sold in the accounting document. This reflects in option B, where the value is essential for posting the accounting documents for goods issues accurately. While option C mentions statistical information in the sales order environment, it does not align with the primary functions of the moving price or standard price, which are more closely related to financial reporting and cost management than to simply displaying costs for sales orders. Therefore, the focus of moving and standard prices is primarily on inventory valuation, accounting for goods movements, and ensuring accurate financial reporting through the valuation that affects the cost of goods sold, rather than directly defining sales prices or receivables for customers.