Kurumsal Finans ve Strateji Rehberi | Finance & Strategy Insights

Period-end closings are not just about financial reporting—they are also a cornerstone of strategic decision-making. At this critical juncture, SAP CKMLCP (Actual Costing Run Cockpit) stands out as one of the most powerful tools in the Material Ledger (ML) module. By calculating price variances, CKMLCP updates stock values with actual costs, ensures FI–CO reconciliation, and enhances the accuracy of profitability analysis. For production and supply chain–oriented industries, it is an indispensable function.

In this guide, you will find CKMLCP’s core concepts, process steps, S/4HANA innovations, practical use cases, and best practices. The content is based on SAP official sources and up-to-date industry guidelines.

What is SAP CKMLCP?

CKMLCP is the transaction code used during period-end closing in SAP ERP and S/4HANA. Known as the Actual Costing / Material Ledger Closing Cockpit, it runs under program RCKMLCP and manages:

• Price differences,
• Consumption and production variances,
• Multilevel cost distributions,
• WIP (Work in Process) calculations.

Its primary objectives are to:

• Align FI (Financial Accounting) and CO (Controlling),
• Provide accurate data for profitability reporting,
• Simplify audit compliance.

CKMLCP is especially relevant when Price Determination Control is set to 2 (Standard + variances) or 3 (Actual costing). Since S/4HANA 1610, CKMLCP leverages the Universal Journal (ACDOCA), enabling a simplified data model and faster processing.

Material Ledger and Actual Costing Link

• Material Ledger (ML): Tracks material movements at multiple valuation levels (legal, group, profit center), supports transfer pricing.
• Actual Costing: Revalues inventory with actual costs at period-end.

Activation steps in S/4HANA:

1. Activate Material Ledger (OMX1).
2. Set Price Determination to 2 or 3 (OMS2).
3. Enable Actual Costing in CKM3N.
4. Complete data transfer (CKMLQS).

With S/4HANA, ML supports parallel reporting with three views (legal, group, profit center).

CKMLCP Process and Execution Steps

Access:

• Transaction: CKMLCP
• Navigation: Controlling > Product Cost Controlling > Actual Costing/Material Ledger > Actual Costing > Edit Actual Costing Run

Pre-requisites:

• ML must be active,
• Production orders closed (CO88),
• Proper authorizations assigned (S_ALV_LAYO).

Phase	Description	S/4HANA Enhancement
Selection	Selects materials and transactions	Automated selection, includes consumption variances
Simultaneous Costing	Calculates in-period costs	Parallel processing for speed
Multilevel Price Determination	Multilevel price distribution	Automatic reprocessing of dependent materials
WIP Calculation	Calculates unfinished production costs	Supports standard price changes
Closing	Revalues inventory, generates FI documents	Two-dimensional logic prevents rounding errors

Execution steps:

1. Open CKMLCP → enter company code, plant, period.
2. Create a New Run.
3. Execute each phase sequentially (preferably in background).
4. Review logs and resolve errors.
5. Post Closing to FI.

Practical Example: Automotive Industry

In an automotive manufacturer, raw material costs increase by 15%:

• Selection: Run for period 09/2025, include relevant materials.
• Multilevel Price Determination: Variances distributed across hierarchy (chassis > engine > vehicle), resulting in €10,000 revaluation.
• WIP: Allocate €2,000 for 50 unfinished vehicles.
• Closing: Post cost differences to FI.

Result: Profitability reports improve by 20% accuracy.

S/4HANA and Cloud Integration

• S/4HANA: Simplified data model, ACDOCA integration, Fiori interface.
• SAP Cloud ERP: CKMLCP integrates with automated settlement, accelerating period-end close.

Migration tips:

• Review SAP Note 2338371 for ML migration.
• In cloud environments, manual steps are reduced by automated data integration.

Benefits and Best Practices

Benefits:

• True cost visibility,
• FI–CO alignment,
• Audit readiness,
• Up to 30% efficiency gains.

Best Practices:

• Run weekly test simulations,
• Set thresholds for small variances,
• Use CKMVFM for value flow analysis,
• Leverage SAP Learning Hub for Actual Costing training.

Conclusion: Strengthening Financial Accuracy with CKMLCP

SAP CKMLCP is more than just a closing tool—it is a strategic cost management platform.

• Eliminates discrepancies between FI and CO,
• Updates inventory with actual costs,
• Provides transparent and reliable profitability insights.

For finance leaders and strategy professionals, CKMLCP in S/4HANA 2025 and beyond delivers unmatched speed, accuracy, and integration.