In the following, we compare Consumable Purchasing with Procurement of Stock Material to get a clear picture of both processes. For more information about the procurement of stock material, refer to the content Procurement of Direct Materials (J45) of this training.
The Procurement for Stock or Consumption graphic compares the procurement process for stock material with 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.
The following variants are possible for consumable purchasing:
- 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 Stock or Consumption graphic, the procurement processes for stock and consumption material are shown with regard to account assignment. A product/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 a 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 between the procurement processes of procurement of stock material and consumable purchasing.
| Procurement of Stock Material | Consumable Purchasing |
|---|---|
| Necessary to enter material number | Entry of material number not necessary but possible |
| No account assignment category | Account assignment category mandatory |
| GR mandatory | Goods receipt optional |
| Posting to stock accounts | Posting to Consumption Accounts |
| Quantity, value and consumption updated in material master record | No value updates |
| Adjustment of moving price average | No value updates |