Solution : https://service.sap.com/sap/support/notes/142780 (SAP Service marketplace login required)
Key words : 
additional key words mb31, periodic settlement rule, moving average price, price control, goods receipt, production order, prerequisites preconditions, implemented note 119046, hot package 11, hot package 10
Related Notes : 
       
| 200159 | Note 119046: standard price control | 
| 144679 | GR for order via MB_CREATE_GOODS_MOVEMENT | 
| 139476 | Goods receipt reversal causes message M7301 | 
| 134867 | MF41: message C6026 without reason | 
| 119046 | Reversal GR after settlement of production order |