Sell makes-to-stock goods

✅ Sell Make-to-Stock (MTS) Goods in SAP

Modules: SAP SD (Sales & Distribution) + SAP MM (Materials Management) + SAP PP (Production Planning) + SAP FI/CO
Use Case: Handle the sales process for goods produced under a Make-to-Stock (MTS) strategy, where products are manufactured in anticipation of demand and kept in inventory.

🎯 Objective

To execute the end-to-end sales process for Make-to-Stock goods, starting from sales order to goods issue, billing, and revenue recognition, using standard SAP functionality.

🛠️ Step-by-Step: Selling Make-to-Stock Goods

✅ 1. Material Must Be Available in Stock

Make-to-stock production means the finished product is already produced and stored in inventory using strategy 10 (Net requirements planning) in the material master.

✔️ Check in:

  • MD04 – Stock/Requirements List
  • MMBE – Stock overview

✅ 2. Create Sales Order

Tcode: VA01

  • Document Type: OR (standard order)
  • Enter:
    • Customer
    • Material
    • Quantity
    • Plant and Shipping Point

✅ System will check ATP (Available to Promise) for the material.

✅ 3. Check Availability

  • If material is in stock (as per MTS), system confirms schedule line
  • ATP logic pulls available stock without triggering production

✅ 4. Create Delivery Document

Tcode: VL01N

  • Enter Sales Order reference
  • Pick quantity and complete delivery
  • Perform Goods Issue (GI) to update inventory and trigger CO posting

✔️ Inventory is reduced
✔️ CO document posts cost of goods sold (COGS) to profitability segment (if COPA active)

✅ 5. Create Billing Document

Tcode: VF01

  • Based on delivery number
  • System creates billing and posts revenue in FI and CO

✔️ Revenue is posted to:

  • Customer account (FI)
  • Revenue cost element (CO-PA)

🔄 Accounting Entries (Simplified)

StepDebitCreditGoods IssueCOGS (cost element)InventoryBillingCustomer Receivables (FI)Revenue (cost element)

📂 Key Tables and Tcodes

ItemTcodeDescriptionMaterial StockMMBEStock overviewSales OrderVA03DisplayDeliveryVL03NDisplay deliveryBillingVF03Display billingAccounting DocFB03FI documentCosting ViewCK13NStandard cost of material

✅ Conclusion

Selling Make-to-Stock goods in SAP involves creating a sales order against available inventory, followed by delivery, goods issue, and billing. SAP automatically handles the integration of inventory, costing, and revenue posting, ensuring accurate financials and profitability tracking.