Material Ledger
**Material Ledger**
What is Material Ledger?
The Material Ledger is a subledger in SAP that carries material values in multiple currencies and valuations. It is commonly used for actual costing, allowing companies to calculate the actual cost of goods sold (COGS) based on actual production costs. It provides a more accurate view of inventory valuation and profitability compared to standard costing methods. It can also be used for parallel accounting, reporting material valuations based on different accounting principles.
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