Results Analysis for Valuated Project stock

Question

Hi,
To have transfer prices we have activated material ledger and multiple valuations.
As material ledger only works with valuated stock, we have moved the Project structure (ETO) from non valuated to valuated.
Our client requirement was to recognised revenue based on cost. With non valuated project stock, cost is upated as soon as we received the stock for the project and we were able to acheive the RA (revenue recognisition) as per the clients requirement.
However after changing to valuated, during goods receipt stock is upated and not cost. So we asked the client to consume the purchased material if they have to recognise the revenue.
Then the question came that if the SFG is received back from the assembly/production order, all of a sudden we will not have cost but revenue & stock. After looking some SAP notes on statistical cost elements, we have created the stock account as a statistical cost element (category 90) and implimented the following SAP notes which helped us to reverse the stock value and update it to P&L (by reading the balance in statistical cost element linked to the Project).
a) Note 78420 : To activate Function Module EXIT_SAPLKKAG_005 (contains include ZXKAGU05).This Function module takes into account the actual & plan costs of the assigned Production orders & Networks
b)Note 616869 : Provides source code to be copied to  include ZXKAGU05
c)Note 616960 : Changes to include ZXKAGU05 to read statistical cost elements in RA
d)Note 26002 : To activate Function Module EXIT_SAPLKKAG_001 (contains include ZXKAGU01).In this include we can make the necessary modifications to RA calculations. Through this include, stock will be reversed during RA.
e)Note 785626 : Provides source code to be copied to include ZXKAGU01
Hower if we have purchased parts which are not consumed, still the RA (FM EXIT_SAPLKKAG_001) reads the value in statistical cost element and posts a debit to RA P&L and reverses the stock. Therefore now i have cost but no revenue (as no consumption).
As per last paragraph of sap note 785626, if we have purchased parts and we want to exclude them from stock reversal, we have to use a filter with customer enhancement 3 (SAP note 67423). It also says that the goods receipts and issues of purchased parts has to lead to a different valuation class and assigne a different stock accout. Now can any one give some guidance on how a project specific purchased parts (receipts and issues to prod order) can be linked to a seperated valuation class.
We have same material which is sometimes purchased and sometime produced.
Regards
Raghu.

Answer 1

Hi
I can say something from theory but not much from sap config. perspective. You have not mentioned actual revenue since POC is calculated from
R(a)/R(p).How you have considered 100% poc?
From your data,it looks to me that you have met the target revenue from actual cost which is less than planned one.Inventory indicates that you can generate revenue in next accounting period (unlike WIP).I feel that unlike plant stock,RA is not perfomed on project stock Murli, can ammend my view if it is wrong.
You can post this problem to Fi/Co.
Regards
Adwait