MAP changes for sku

To check MAP (Moving Average Price) changes for a sku, you can check below tcode (It’s better than MB51 )

Transaction code:  S_P00_07000139

Moving Average Price (MAP)

Good link:
http://sapexperts.wispubs.com/Moving-Average-Price-Special-Report

VPRS (Cost) in sales order

VPRS cost is determined from MAP.

In third-party scenario (in CMS), VPRS is calculated from price in POs for the material (this is bespoke code in CMS).