There are many benefits from implementing Material Ledger, such as better accuracy of Cost Reporting, more granularity of Cost of Sales, ability to view inventory in multiple currencies and valuation views, and so on. This is one of the reasons that a lot of SAP customers are using Material Ledger and why it is now required in S/4HANA. However, there are still a lot of companies that are nervous about transitioning to Material Ledger because of the potential workload of converting the data from their current tables to the Material Ledger tables.
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