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Author：Tom King
The latest version of the SAP ERP software, known as S/4HANA, requires the material ledger to be used for inventory valuation. In past versions of the software, the material ledger was an optional function that could be enabled if desired. An important feature of the material ledger is actual cost- ing, in which procurement variances are included in the material valuation each fiscal period. In certain countries, this helps satisfy legal requirements by calculating inventory value with the actual cost involved with procuring materials.
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