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Perpetual Average Cost and retroactive PO price adjustment

edited Sep 8, 2025 5:55PM in Costing

We are using Oracle Fusion Cost Management Cloud with the Perpetual Average Cost method and have encountered an issue related to retroactive purchase order price adjustments:

  • When buyers update the PO price after receipt, the system triggers an acquisition cost adjustment.
  • However, this adjustment does not correctly update the average cost, even though there is no depletion at the incorrect cost.
  • To bring the average cost to the correct level, we perform a manual cost adjustment, which hits the Inventory Valuation Account.

This results in the Inventory Valuation Account being impacted twice:

  1. Once by the system-generated acquisition cost adjustment
  2. Again by the manual cost correction

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