In SAP's Materials Management (MM) module, the purchasing price is managed using the condition technique. The price itself, along with any associated discounts or surcharges, is stored as a condition record in the condition master data. Each price element is represented by a condition type (e.g., PB00 for gross price). While business objects like the Purchasing Info Record or contracts contain pricing information for specific vendor-material combinations, they do so by holding the relevant condition records. Therefore, the most fundamental and technically accurate location for storing a purchasing price is the condition master record, as this is the underlying data structure the system uses for price determination across various purchasing documents.

A. In the Material Master: The material master stores internal valuation prices, such as the standard price or moving average price, used for inventory accounting, not the external purchasing price from a vendor.

B. In the Vendor Master Record: The vendor master contains general data about a supplier, such as address and payment terms, but it does not store prices for specific products.

D. In the Purchasing Info Record: While a Purchasing Info Record is a primary source for the price of a material from a specific vendor, it is a business object that contains condition records. The condition record is the more fundamental data element.

1. SAP S/4HANA Help Portal

"Conditions in Purchasing": "In the SAP System

the term ‘conditions’ is used to refer to agreements with vendors relating to prices

surcharges

and discounts. These are stored in the system as individual condition records." This document clarifies that prices are stored as condition records.

2. SAP S/4HANA Help Portal

"Purchasing Info Record": "The purchasing info record contains information on a specific material and a vendor supplying the material... For example

the vendor's current price for the material is stored in the info record... You can maintain the following conditions in a purchasing info record: Prices and discounts that the vendor grants you." This shows that the Info Record is a container for the condition records.

3. Akhtar

J. (2018). Materials Management with SAP S/4HANA: Business Processes and Configuration. SAP PRESS. In Chapter 8

"Pricing and Conditions

" the text explains

"A condition record is a data record that stores a condition. For example

you can create a condition record for a material price or a customer-specific discount." (Section 8.1.3

"Condition Record"). This establishes the condition record as the core data storage entity for prices.