Hi…
For material with price control "S" and price determination "3,
You should use “MR21” at the first of next month before you occur MM document of next month if you activate material ledger.
So, To change standard cost, It is good method that you use CK11N or CK40N to prevent
error releated to standard cost.
It is impossible to prevent the allocation of certain price
differences which we do not want to allocate back to material valuation.
Because SAP revaluate stock amount using modified standard cost,
SAP create FI document releated to stock revlauation.
T-code “MR21”, CK11N and CK40N revaluate stock amount of material with quantity. FI document always have stock account and price difference account.