Subcontracting
The company supplies components to a subcontractor who produces the ordered material. The PO item uses item category L; components are maintained as a BOM or directly on the item and are provided with movement type 541.
- Stock at subcontractor is special stock O.
- At GR (101), components are consumed automatically with 543.
- S/4HANA adds subcontracting cockpit options and ME2ON to monitor stock at subcontractor.
- T-codes & apps
ME21N (item cat L)ME2OME2ONMIGO (541, 101/543)MBLB
Supplier consignment
The supplier keeps ownership of stock in your warehouse until you withdraw it. GR with item category K creates special stock K (no value); a withdrawal (e.g. 201 K or 411 K) creates the liability, settled with MRKO.
- Consignment info record holds the consignment price.
- No GR/IR clearing — liability is posted at withdrawal.
- MRKO settlement can create a self-billing document for the supplier.
- T-codes & apps
ME21N (item cat K)MIGO (101 K, 411 K)MRKOMB54
Stock transport orders
An STO moves stock between plants with purchasing control. Without delivery, GI and GR are posted directly (351 → 101); with SD delivery, the supplying plant creates an outbound delivery (VL10B), posts 641/643, and the receiving plant posts 101.
- Document type UB (intra-company) or NB with item category U setups.
- Inter-company STOs involve billing and an invoice in the receiving company.
- Shipping data per plant and the supplying plant as customer must be configured.
- T-codes & apps
ME21NVL10BVL02NMIGOME2O- Configuration
- IMG › Materials Management › Purchasing › Purchase Order › Set Up Stock Transport Order
External services
Services are procured with item category D. In the classic model, service specifications are defined on the PO and confirmed with a service entry sheet (ML81N). SAP S/4HANA offers lean services and Fiori service entry sheets, and integration with SAP Ariba / Fieldglass.
- Acceptance of the service entry sheet posts the GR equivalent.
- Limits allow unplanned services up to a value.
- Service master (AC03) standardises recurring services.
- T-codes & apps
ML81NAC03ME21NFiori: Manage Service Entry Sheets
Third-party (drop-ship) procurement
A sales order item with item category TAS creates a PR automatically with item category S. The supplier ships directly to the customer; GR in the buyer's system is optional and statistical.
- Invoice verification can be based on supplier invoice even before customer billing.
- Billing to customer is relevant for delivery quantity or invoice quantity depending on the copy control.
- Account assignment category 1 (sales order) on the PO item.
- T-codes & apps
VA01ME21N (item cat S)MIROVF01
Pipeline & returnable transport packaging
Pipeline materials (electricity, water, gas) flow continuously and are owned by the supplier until withdrawal; they are settled like consignment (MRKO). Returnable transport packaging (pallets, crates) from a supplier is managed as special stock M.
- Pipeline uses info records of category pipeline and special stock P.
- No PO is needed for pipeline withdrawal (201 P).
- Returnable packaging is returned with movement types for special stock M.
- T-codes & apps
MIGOMRKOME11
Choose the right scenario
A pharma client sends active ingredients to a contract manufacturer who returns tablets. Separately, a packaging supplier keeps stock at the client site. Map each case to item category, special stock and settlement.
Interview-style questions
Which movement type provides components to a subcontractor?
541 (and 543 consumes them at the GR of the finished material).
When is the liability for consignment stock created?
At withdrawal from consignment (e.g. 201 K or 411 K), settled by MRKO.
What item category is used for third-party procurement in purchasing?
S (with account assignment to the sales order).