Comparing Consumable Material with Stock Material

After completing this lesson, you will be able to:

After completing this lesson, you will be able to:

  • Get an overview of differences between stock and consumable materials

Comparison of Stock and Consumable Materials

Comparison of Stock Material with Consumable Material

For a better understanding of stock material in procurement, refer to the module Procurement of Direct Materials (J45) of this training.

The chart in the following animation contrasts the procurement process for stock material with that for consumable material. The differences center on the "purchasing view" and the "relevant accounts". Start by reviewing the procurement process for stock material and then take a detailed look at the individual variants of consumable material procurement.

  • Stock material that is procured on an account-assigned basis
  • Consumption material without material master record
  • Consumption material with material master record

In the Procurement for Consumption graphic, the procurement processes for stock and consumption material are shown with regard to account assignment. A material master record is necessary for stock material. You do not specify an account assignment category in the purchase order. The account assignment data is determined from the material master record (valuation class). The stock value is posted to a stock account at the time of goods receipt. In consequence, the stock value and stock quantity are updated in the material master record.

When you procure consumable material, the material can be a special consumable material with a master record or a material without a master record. You can also procure stock material for direct consumption. In all cases, you must specify an account assignment category and other dependent account assignment data such as an account assignment object and G/L account (consumption account).

The table shows the differences in the procurement processes of stock material and consumable material.

Stock MaterialConsumable Material
Necessary to enter material numberEntry of material number not necessary but possible
No account assignment categoryAccount assignment category mandatory
GR mandatoryGoods receipt optional
Posting to stock accountsPosting to Consumption Accounts
Quantity, value and consumption updated in material master recordNo value updates
Adjustment of moving price average

No value updates

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