DIF account (Materials management small differences)

Hello gurus,

I made PO using Account Assignment Category 'K' (cost center), assigned 'Consumables Consumption' G/L account, quantity=1 and price = 10$.

After having GR (quantity = '1'), I tried to change the price as 5$ in IV process .

However, it needed to set the DIF account in OBYC.

Is there any way to change the price in IV process without using DIF account, credit memo and subsequent debit ?