The material master is referenced by more modules than any other master record in SAP. Purchasing, inventory, production, sales and accounting all read the same record, which is why it is divided into views.
Views
Each department gets its own view, and not every material needs every view. Something never purchased needs no purchasing view.
| View | Key fields | Used by |
|---|---|---|
| Basic data | Description, base unit, material group, weight | Everyone |
| Purchasing | Purchasing group, order unit, GR processing time, auto-PO flag | Purchasing |
| MRP 1โ4 | MRP type, lot size, safety stock, procurement type, lead times | Planning |
| Sales | Sales unit, shipping conditions, statistics group, tax classification | Sales |
| Storage | Storage conditions, shelf life, batch management | Warehouse |
| Quality management | Inspection types and setup | Quality |
| Accounting | Valuation class, price control, standard or moving average price | Finance |
| Costing | Whether it is costed, lot size, special procurement | Controlling |
Which level holds what
Views differ in the organisational level they are held at, and this is the single most important thing to understand about the material master.
| Level | Views held there | Meaning |
|---|---|---|
| Client | Basic data | Shared company-wide โ description, base unit |
| Plant | Purchasing, MRP, costing | Settings differ by site |
| Storage location | Stock quantity | Stock per warehouse |
| Valuation area | Accounting | Usually the plant; valuation class and price |
| Sales org / channel | Sales | Terms differ per sales route |
The same material can therefore be produced in-house at plant A (procurement type E) and bought externally at plant B (type F), because the MRP view is held per plant.
Material types
| Type | Meaning | Stock management |
|---|---|---|
| ROH | Raw material | Quantity and value |
| HALB | Semi-finished | Quantity and value |
| FERT | Finished product | Quantity and value |
| HAWA | Trading goods | Quantity and value |
| VERP | Packaging | Quantity and value |
| NLAG | Non-stock | Not stocked; consumed on purchase |
| DIEN | Service | No stock concept |
| UNBW | Non-valuated | Quantity only |
Office supplies consumed on arrival use NLAG: the purchase is expensed directly without passing through an inventory account.
Valuation class and account determination
The valuation class on the accounting view is the key link between MM and FI: it determines which G/L accounts stock movements post to.
Raw materials to account 150000, finished goods to 151000, and so on. The mapping is configured in OBYC, derived from the movement type together with the valuation class.
Price control
| Method | Indicator | Behaviour |
|---|---|---|
| Standard price | S | Always valued at a fixed standard; differences go to a price difference account |
| Moving average | V | Recalculated on each receipt; the stock value moves |
Manufactured materials normally use standard price so that variances against standard are visible. Purchased materials often use moving average so that valuation follows actual purchase prices.