SAP Note 20219 - Remaining variance due to wrong system setting .

Symptom

When you calculate variances for production orders and cost object IDs, the message "Remaining variance occurred" is issued because the delivery was allegedly valuated with a different price than the standard price of the material, which was not the case.
Message: KV103
Transactions: KKS1, KKS2, KKS3
Programs: SAPMKKS0, SAPMKKP2

Cause and prerequisites

The program does not check that the delivery value equals the delivered quantity times the standard price. Instead, it checks whether the delivered value is equal to the target costs of the order according to the delivery quantity, which makes more sense. However, because target costs are calculated with the formula "Planned costs divided by planned quantity times actual quantity (= delivered quantity)", rounding differences may arise if the quantity ratios are unfavorable, resulting in a small remaining variance for the delivery value.

Solution
1. Check the valuation variant for valuating the delivery of orders in
Customizing: the standard price should be set.
2. Check whether the remaining variance identified under the delivery
cost element is small enough that it can be explained by rounding
differences (e.g., using the target/actual/variance report). If so,
you can ignore the message.
3. If the message comes up often and is bothersome, it can be prevented
by advance installation of the correction below.