Hi Max,
PVPRS field updated in CKMLCR table upon completion of Material Ledger Period End Closing Activities. It covers entire business process of Material Ledger. You need to understand how system calculate, updates price and analyze accordingly.
As you have mentioned you are suspecting discrepancy in production costs, you can use the transaction CKM3N to check the break up of cost for the price which is updated in CKMLCR table.
Further, if you suspect any difference in cost due to allocated costs, you can use CKMVFM transaction to look at value flow and reason for any unallocated or undistributed variances.
Once you have identified the reason for difference of expected value, you can resolve accordingly.
Hope this helps.
Regards,
Santosh Varanasi