Difference between All valuation methods

Hiii Guru's,
Can anybody tell me the actual difference between the inventory valuation methods given in B1 - Standard / Moving / FIFO ... Actually I want to know their impact in each case if I maintain my masters at item group level. so how it will affect my accounts... preferrably give examples in each case to understand the different scenario...
Thanks in advance. I will assign points for helpful asnwers.
Regards,
Abhishek

Hi,
Standard :-
This valuation method means the cost of an item will be standard. It never change under any circumstanses. The Only way to change the cost is to Inventory Revaluation.
Eg, Lets consider Item A
Valuation Method : Standard
Value : $56.00
The above value will be taken to any calculation.
Moving Average :-
This means a valuation takes place based on the corresponding quantities and prices for each goods receipt and issue, and the moving average price is updated accordingly. The valuation price is calculated as the quantity multiplied by the average price.
Eg, Let's Consider Item A
Valuation Method : Moving Average
Value : $56.00
If we purchase the item for $60.00 then the item cost will be changed according to the purchase value. In this Moving Average Value will be th item cost.
FIFO :-
Under this valuation method, the system assumes that the items that entered the warehouse first will also exit first. This means goods issues are valuated with the prices that are valid for the first goods receipts.
Eg., Let's consider Item A,
Valuation Method : FIFO
Value : $56.00
The current value of the item is $56.00. If we purchase the item for $60.00 then the item will have two values, ie., items which bought first with $56 and currently bought with $60.00. The item issue will be done in FIFO manner. (ie., items with $56.00 value will be issued first and then stock with $60.00 will be taken)
Raja.S

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If any links to learn ...please let me know it....
Thanks

Hi Gopi,
Check below:
Moving Average– the method is based on the calculation of an average cost for the item in each sales and purchasing transaction.
Standard– the standard pricing system permits the selection of a fixed price, which is then used for all transactions.
FIFO– an additional perpetual inventory system, in which goods purchased first are sold first, regardless of the actual goods flow.
Hope this helps
Regards::::
Atul Chakraborty

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SQL> Drop Table Sales;
Table dropped.
SQL> Drop Table Accounts;
Table dropped.
SQL> Drop Table Research;
Table dropped.
SQL> Create Table Sales As Select * From Emp;
Table created.
SQL> Create Table Accounts As Select * From Emp;
Table created.
SQL> Create Table Research As Select * From Emp;
Table created.
SQL> Truncate Table Sales;
Table truncated.
SQL> Truncate Table Accounts;
Table truncated.
SQL> Truncate Table Research;
Table truncated.
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no rows selected
SQL> Select * From Accounts;
no rows selected
SQL> Select * From Research;
no rows selected
SQL> Insert All
2 When Deptno=10 Then
3 Into Sales (Empno,Ename,Job,Mgr,Hiredate,Sal,Comm,DeptNo)
4 When Deptno=20 Then
5 Into Accounts (Empno,Ename,Job,Mgr,Hiredate,Sal,Comm,DeptNo)
6 When Deptno=30 Then
7 Into Research (Empno,Ename,Job,Mgr,Hiredate,Sal,Comm,DeptNo)
8 Select * From Emp
9 .
SQL> /
16 rows created.
SQL> Select * From Sales;
 EMPNO ENAME JOB MGR HIREDATE SAL COMM DEPTNO
 7782 CLARK MANAGER 7839 09-JUN-81 100 10
 7839 KING PRESIDENT 17-NOV-81 100 10
 7934 MILLER CLERK 7782 23-JAN-82 100 10
 7999 ABCDEFGH JOB 7839 09-FEB-06 100 0 10
4 rows selected.
SQL> Select * From Accounts;
 EMPNO ENAME JOB MGR HIREDATE SAL COMM DEPTNO
 7901 SMITH CLERK 7902 17-DEC-80 100 20
 7566 JONES MANAGER 7839 02-APR-81 100 20
 7788 SCOTT ANALYST 7566 19-APR-87 100 20
 7876 ADAMS CLERK 7788 23-MAY-87 100 20
 7902 FORD ANALYST 7566 03-DEC-81 100 20
 123 20
6 rows selected.
SQL> Select * From Research;
 EMPNO ENAME JOB MGR HIREDATE SAL COMM DEPTNO
 7499 ALLEN SALESMAN 7698 20-FEB-81 100 300 30
 7521 WARD SALESMAN 7698 22-FEB-81 100 500 30
 7654 MARTIN SALESMAN 7698 28-SEP-81 100 1400 30
 7698 BLAKE MANAGER 7839 01-MAY-81 100 30
 7844 TURNER SALESMAN 7698 08-SEP-81 100 0 30
 7900 JAMES MANAGER 7698 03-DEC-81 100 30
6 rows selected.
SQL> Truncate Table Sales;
Table truncated.
SQL> Truncate Table Accounts;
Table truncated.
SQL> Truncate Table Research;
Table truncated.
SQL> Insert First
2 When Deptno=10 Then
3 Into Sales (Empno,Ename,Job,Mgr,Hiredate,Sal,Comm,DeptNo)
4 When Deptno=20 Then
5 Into Accounts (Empno,Ename,Job,Mgr,Hiredate,Sal,Comm,DeptNo)
6 When Deptno=30 Then
7 Into Research (Empno,Ename,Job,Mgr,Hiredate,Sal,Comm,DeptNo)
8 Select * From Emp
9 /
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SQL> Select * From Sales;
 EMPNO ENAME JOB MGR HIREDATE SAL COMM DEPTNO
 7782 CLARK MANAGER 7839 09-JUN-81 100 10
 7839 KING PRESIDENT 17-NOV-81 100 10
 7934 MILLER CLERK 7782 23-JAN-82 100 10
 7999 ABCDEFGH JOB 7839 09-FEB-06 100 0 10
4 rows selected.
SQL> Select * From Accounts;
 EMPNO ENAME JOB MGR HIREDATE SAL COMM DEPTNO
 7901 SMITH CLERK 7902 17-DEC-80 100 20
 7566 JONES MANAGER 7839 02-APR-81 100 20
 7788 SCOTT ANALYST 7566 19-APR-87 100 20
 7876 ADAMS CLERK 7788 23-MAY-87 100 20
 7902 FORD ANALYST 7566 03-DEC-81 100 20
 123 20
6 rows selected.
SQL> Select * From Research;
 EMPNO ENAME JOB MGR HIREDATE SAL COMM DEPTNO
 7499 ALLEN SALESMAN 7698 20-FEB-81 100 300 30
 7521 WARD SALESMAN 7698 22-FEB-81 100 500 30
 7654 MARTIN SALESMAN 7698 28-SEP-81 100 1400 30
 7698 BLAKE MANAGER 7839 01-MAY-81 100 30
 7844 TURNER SALESMAN 7698 08-SEP-81 100 0 30
 7900 JAMES MANAGER 7698 03-DEC-81 100 30
6 rows selected.Both inserting insert the same records then whats the difference between ALL and FIRST clause in multi insert DML
Khurram Siddiqui
[email protected]

Hello
From the docs:
ALL
If you specify ALL, then Oracle evaluates each WHEN clause regardless of the results of the evaluation of any other WHEN clause. For each WHEN clause whose condition evaluates to true, Oracle executes the corresponding INTO clause list.
FIRST
If you specify FIRST, then Oracle evaluates each WHEN clause in the order in which it appears in the statement. For the first WHEN clause that evaluates to true, Oracle executes the corresponding INTO clause and skips subsequent WHEN clauses for the given row.
ELSE clause
For a given row, if no WHEN clause evaluates to true:
* If you have specified an ELSE clause, then Oracle executes the INTO clause list associated with the ELSE clause.
* If you did not specify an else clause, then Oracle takes no action for that row.
See Also:
"Multitable Inserts: Examples"
Restrictions on Multitable Inserts
* You can perform multitable inserts only on tables, not on views or materialized views.
* You cannot perform a multitable insert into a remote table.
* You cannot specify a table collection expression when performing a multitable insert.
* In a multitable insert, all of the insert_into_clauses cannot combine to specify more than 999 target columns.
* Multitable inserts are not parallelized in a Real Application Clusters environment, or if any target table is index organized, or if any target table has a bitmap index defined on it.
* Plan stability is not supported for multitable insert statements.
* The subquery of the multitable insert statement cannot use a sequence.
So given this the following example shows the difference:
SQL> CREATE TABLE dt_test_insert_base as select rownum id from dba_objects where rownum <=20
2 /
Table created.
SQL> CREATE TABLE dt_test_insert_1 (id number)
2 /
Table created.
SQL> CREATE TABLE dt_test_insert_2 (id number)
2 /
Table created.
SQL>
SQL> INSERT ALL
2 WHEN rownum <=15 THEN
3 INTO dt_test_insert_1 (id)
4 WHEN rownum >=10 THEN
5 INTO dt_test_insert_2 (id)
6 SELECT
7 ID
8 FROM
9 dt_test_insert_base
10 /
26 rows created.
SQL>
SQL> SELECT * from dt_test_insert_1
2 /
 ID
 1
 2
 3
 4
 5
 6
 7
 8
 9
 10
 11
 12
 13
 14
 15
15 rows selected.
SQL> SELECT * from dt_test_insert_2
2 /
 ID
 10
 11
 12
 13
 14
 15
 16
 17
 18
 19
 20
11 rows selected.
SQL>
SQL> TRUNCATE TABLE dt_test_insert_1
2 /
Table truncated.
SQL> TRUNCATE TABLE dt_test_insert_2
2 /
Table truncated.
SQL>
SQL> INSERT FIRST
2 WHEN rownum <=15 THEN
3 INTO dt_test_insert_1 (id)
4 WHEN rownum >=10 THEN --This condition is ignored until the value of id is > 15
5 INTO dt_test_insert_2 (id)
6 SELECT
7 ID
8 FROM
9 dt_test_insert_base
10 /
20 rows created.
SQL> SELECT * from dt_test_insert_1
2 /
 ID
 1
 2
 3
 4
 5
 6
 7
 8
 9
 10
 11
 12
 13
 14
 15
15 rows selected.
SQL> SELECT * from dt_test_insert_2
2 /
 ID
 16
 17
 18
 19
 20HTH
David

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corlettk wrote:
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Difference between All valuation methods

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