3-Way Match Problem

Our accounting department came to me about a month ago because they were
having problems with their month end reconciliation process for our
20160 GL account, which has a description of stock accruals, 3 Way
Match. I eventually tracked the problem down to differences between
standard cost, order price and Invoice Price. The first thing I did was
to create a new accruals report based on standard cost instead of order
price. This allowed them to more easily reconcile between the report and
the GL account. Unfortunately this did not correct the problem
completely and I have now discovered a problem with the 3-way match
invoicing program which is created by the following scenario. 
 
1) 100 units of a part with a cost of $2 is received into Inventory.
When AFI is run inventory is debited by $200 and the accruals account is
credited by $200
2) It is discovered that the cost should have been $1 before the invoice
is received so the inventory is revalued to $1 by performing a purchase
item recost and transferring costs to inventory. When AFI is run
Inventory is credited by $100 and the revaluation account is debited by
$100.
3) The invoice is received for $100 and is matched to the receipt. The
resulting GL postings are the accruals account is debited by $100 and
the A/P trade account is credited by $100.

The net result is that the accruals account will show -$100 when there
are no invoices outstanding.

The desired postings would be 
A/P trade is credited by $100, the accruals account is debited by $200
and Price Variance account is credited by $100.
 
I logged this problem on Answerlink but the response was that this was
how it was designed to work and that I would either have to log it as an
enhancement or have it modified. 
 
Has anyone else experienced the same problem, have a workaround or have
had modifications to correct the problem? Maybe if enough companies log
this is a problem on Answerlink they might consider this as being a
program error instead of an enhancement.
 
Thanks,
Phil Mant
Williams Controls.