I don't think it's a good idea to change from 3 to 2 then change back.
Please read note 384553 about the side-effect.
Trust me, the standard solution for C+811 is as below:
- postponing the costing release to next month
- reversing transactions and usage of note 574930
- using the option from note 555176
If you use actual costing and material price determination 3, you can only change or release prices of marked cost estimates for a material at the beginning of the period, as long as no goods movements, invoices, ML closing documents and so on have been created for the material.This is explained in detail within SAP Note 190707, the "Material Ledger Periodical Status" can restrict whether the user can post any goods movements, release cost estimate and also Material Ledger closing. If the status "Quantities and Values Entered" of your material in problem is active, no longer you can release cost estimate.
This is also occured with entry "back posting", which means that you post any goods movement in previous period after next period open, because the Inventory managementI(MM-IM) and Material Ledger (CO-PC-ACT) are strongly related and integrated with inventory balances, movement, inventory values and goods movement in previous month also should link to currenct month's inventory. So your "back posting" would be some change in current month and it should restricted to change "Standard Price" (C+811).
I always talk to our customer with this and ask if you can give up the cost estimate release in current period and release it in next period. But in critical case here's my options for this alternatives. Hope it will help you.
1. “Late Price Change” option
With above restriction, you cannot release any cost estimate for the material. However, you can change standard price manually by transaction MR21 with Late Price Change option. See SAP Note 555176.
RESTRICTION: This option only change standard price but not update any cost component split information and cost estimates.
2. Resetting material ledger status
As describe above, restriction "Price Release" is controled by Material Ledger period status. As SAP Note 574930 says, you can reset the status under special conditions. Meaning if you cancel any good movement postings and any other document such as invoices, Order closing and Material ledger closing posting, you can change status with ABAP program: ZCKML_RESET_STATUS_OF_PERIOD provided by SAP Note 574930.
If status is resetted by this program, you can release cost estimates in current period. and then you also have to post data to eb cancelled afterwards.
3. CKMM 3->2 (This is usually not solution)
By transaction CKMM, you can change price determination indicator in the material from 3 to 2, or from 2 to 3.
If change from 3 to 2, some data, like price differences historical data in the material ledger will be GONE but you can release cost estimate for the material.
In past, some customer can try this in productive system to release cost estimate, however the risk is that they cannot use any past data in material ledger history, price determination data. I believe this can not be option for all customers.
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