Page 262 - MANUAL OF SOP

Verification

n. Cross-Check if Customer is a related Party to the Exporter

SAP Code Remarks
FBL5 Customer Line Item
XD03 Customer Master

Material Movement
o. Check the material movement at manufacturing, warehouse, Port and
cross-check the same with production & Sales record and Cross-Check,
Physical location of Inventory

p. Check Stock at a given month End, for PUC and Plant
q. Check if sales has been from opening stock or production for given month

r. Check Current/live Stock at Plant
SAP Code Remarks
MB51 Material Movement
MM03 Material Details
MCBA Stock Balance Report
MB52 Live Stock Details

3 Cost of Production
a. Check the Bill of Material (BOM), drill-down it the final Raw Materials used.

b. BOM should be compared with SION or other production norms
c. Check Estimated Cost of Production (if material ledger is not implemented)
by referring to Standard Cost and BOM Volume

d. Cross Check Production Volume from Material Movement Code (MB51 and
Movement Type 101/102)

e. COP divided by Production Vol= COP per Unit

f. Actual Cost to be validated from SAP ensuring all cost elements (as per Trial
Balance) are considered in COP

g. Cross-Check the Expenses and nature from GL Description

SAP Code Remarks
CS03 Bill of Material
CK13 Product Cost Estimates

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