The condition technique
Pricing in purchasing follows the same condition technique as in sales: condition tables (key combinations) → access sequences (search order) → condition types (price, discount, surcharge, freight) → the calculation schema (sequence and subtotals).
- Access sequences search from specific to general and can stop at the first hit (exclusive indicator).
- Condition records are maintained per key — e.g. supplier/material/plant, or info record.
- Analysis in the PO item 'Conditions' tab shows exactly which access found (or missed) a record.
- T-codes & apps
M/03M/07M/06M/08MEK1MEK2MEK3
Calculation schema & schema determination
The calculation schema (standard RM0000) lists conditions in sequence with subtotals, requirements and statistical flags. It is determined from the schema group of the purchasing organisation and the schema group of the supplier.
- Separate schemas can be used for stock transport orders (determined by supply plant and document type).
- Subtotal 'S' passes the effective price to the info record and PO; subtotal 9 often carries the effective value.
- Requirements (routines) decide when a condition is active.
- Configuration
- IMG › Materials Management › Purchasing › Conditions › Define Price Determination Process
Purchasing condition types
Typical standard condition types include PB00/PBXX (gross price), RA01 (discount % on gross), RB00 (absolute discount), FRA1/FRB1/FRC1 (freight % / value / per quantity) and SKTO (cash discount, statistical).
- Condition class, calculation type and plus/minus sign define behaviour.
- Accrual flag on delivery-cost conditions posts them to a separate clearing account at GR.
- Header conditions can be distributed to items by value or quantity.
- T-codes & apps
M/06
Planned & unplanned delivery costs
Planned delivery costs (freight, customs, insurance) are entered in the PO as accrual conditions, posted to a freight clearing account (FRL/FRN keys) at goods receipt and cleared when the carrier or customs invoice is posted. Unplanned delivery costs appear only on the invoice.
- Delivery costs can be invoiced by a different supplier than the material supplier (vendor field on the condition).
- Unplanned delivery costs are distributed to items or posted to a separate G/L account depending on configuration.
- In MIRO choose 'Planned delivery costs' or 'Goods/service items + planned delivery costs'.
- T-codes & apps
MIROOBYC (FRL, FR1, FR2…)
Taxes, currencies & price determination dates
Purchasing taxes are calculated from the tax code on the PO item using the country's tax procedure; in India, GST uses the tax procedure for India with condition records per tax code, region and HSN/SAC. Foreign-currency POs convert using exchange-rate type M unless fixed on the header.
- Price determination date control (info record or material) decides whether price is fixed at PO date, delivery date or GR date.
- Fixed exchange rate on the PO header prevents later differences at IR.
- Tax indicator on material and plant region feed automatic tax-code determination (where configured).
- T-codes & apps
FTXPOB08ME21N (Invoice tab)
Trace a wrong net price
A buyer reports a PO price 10% lower than agreed. Walk through the condition analysis: which condition types fired, which access found them, and where an unexpected discount record came from.
Interview-style questions
How is the calculation schema determined in purchasing?
From the schema group of the purchasing organisation plus the schema group of the supplier (and for STOs, the supplying plant and document type).
What happens to planned freight at goods receipt?
It is posted to a freight clearing (accrual) account and included in the material's valuation; it is cleared when the freight invoice is posted.
Where do you analyse which condition record was found?
In the PO item Conditions tab → Analysis, which shows each access in the access sequence and whether a record was found.