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Goods Issue for Cost Center (Movement Type 201) and Return (202)

Issue stock for consumption by a cost center, charge the cost to Controlling, and return unused quantity with 202.

Educational content. SAP behaviour varies by configuration and release. Spotted something off? Report it.

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SAP DOCUMENTSVisualization of Goods Issue for Cost Center (Movement Type 201) and Return (202). All information shown in the scene is also available in the caption and the panels next to it.
Demo data

01Maintenance requests material

Cost center CC-4100 needs 20 EA of RM-1000 for a repair.

Business scenario

The maintenance department (cost center CC-4100) needs 20 EA of RM-1000 for repairs. The store issues the goods; 5 EA later come back unused.

All companies, numbers and documents are fictional demo data.

Step-by-step flow

  1. 01

    Maintenance requests material open in twin

    Cost center CC-4100 needs 20 EA of RM-1000 for a repair.

    Material consumed for overheads is charged to a cost center. A reservation (MB21) may be created first — optional.

  2. 02

    Post goods issue in MIGO open in twin

    MIGO → Goods issue → Other, movement type 201 with cost center CC-4100. One posting: stock falls from 600 EA to 580 EA, and the material and accounting documents are created together.

    201 requires a cost center; the account assignment tells CO where the cost belongs. The expense account must be a cost element so the cost center receives the cost.

  3. 03

    Goods handed to maintenance open in twin

    The 20 EA go to the maintenance department.

    Once issued to a cost center, the material is no longer tracked as stock.

  4. 04

    5 EA come back unused open in twin

    The repair needed only 15 EA. How should the 5 unused EA be returned?

    Using the reversal movement type keeps cost center costs accurate.

  5. 05

    Post 202 return open in twin

    Stock rises from 580 to 585 EA; the cost center is credited ₹5,000.

    202 is the reversal of 201.

  6. 06

    Not a valid choice open in twin

    101 is a receipt against a purchase order — there is no PO here. Go back and choose 202.

    Movement types encode the business meaning; a return from consumption is a 202.

SAP documents

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Stock impact

StepPlant / SLocStock typeMvTChange
Post goods issue in MIGO1000 / 0001Unrestricted use201−20 EA
Post 202 return1000 / 0001Unrestricted use202+5 EA

Accounting impact

Consumption of valuated stock to a cost center

Typical

Post goods issue in MIGO

  • Dr Consumption expense (cost center CC-4100) (GBB / VBR)₹20,000
  • Cr Inventory (stock account) (BSX)₹20,000

The stock value moves from the balance sheet to an expense account; CO receives the cost on the cost center.

Return of unused material from a cost center

Typical

Post 202 return

  • Dr Inventory (stock account) (BSX)₹5,000
  • Cr Consumption expense (cost center CC-4100) (GBB / VBR)₹5,000

Reverses the consumption for the returned quantity.

Typical conceptual flow. Actual G/L accounts and posting behaviour depend on material valuation, automatic account determination and system configuration.

Movement type

  • 201GI for cost centerReversal: 202

Consumes stock for overhead purposes and charges the value to a cost center.

Transactions & Fiori apps

  • MIGO — Goods Movement
  • MB21 — Create Reservation (optional)
  • MB1A — Goods Withdrawal (ECC only)
  • Post Goods Movement
  • Manage ReservationsAvailability depends on release

Differences by SAP version

MB1A and MIGO both available.

Configuration

  • Account determination GBB / VBR

    Configuration dependent

    Determines the consumption account for 201.

  • Field selection for 201

    Typical

    Cost center is mandatory in standard.

Prerequisites

  • Unrestricted stock available
  • Valid cost center for the posting date
  • Consumption account defined as a cost element

Master data

Material master
Valuation price used for the issue.
Cost center
Receives the cost.

Organizational structure

  • Plant 1000
  • Storage location 0001
  • Controlling area (demo)

Tables

TableDescription
MATDOCMaterial document
ACDOCAFI/CO line items (S/4HANA)
RESBReservations, if used

Integration

  • FIInventory credit and consumption debit.
  • COCost center actual costs.

Common errors

  • “Deficit of unrestricted-use stock”

    Likely causes: Insufficient stock

    Where to look: MMBE

  • “Account requires an assignment to a CO object”

    Likely causes: Missing cost center; Consumption account set up as cost element without assignment

    Where to look: Item account assignment tab

Troubleshooting

Something went wrong? Work through these checks in order. They are diagnostic questions, not configuration instructions — confirm changes with your system owner.

  1. CHECK 1

    Account assignment

    • Is the cost center valid and not locked for primary postings?

  2. CHECK 2

    Stock

    • Is enough unrestricted stock available?

Interview questions

  • What is the accounting entry for 201?

    Typically Dr consumption (GBB-VBR) with the cost center as CO object, Cr inventory (BSX). Accounts depend on account determination.

  • MB1A is missing in S/4HANA. Why?

    Classic goods-movement transactions such as MB1A, MB1B and MB1C were replaced by MIGO in S/4HANA.

Quiz

Q1 · Identify the accounting impact

Which account is typically credited when 201 is posted for valuated stock?

References

  • SAP SE — SAP Help Portal: Goods Issue to Cost Center (source)
  • SAP SE — SAP Help Portal: Automatic Account Determination (Inventory Management) (source)

Explanations are original. They summarize standard behaviour; always validate against your system's release and configuration.

Version history

VersionChange
1.1.0SME decision — one posting, one step: the stock decrease, material document and accounting document now appear together in the 201 goods issue step.
1.0.0Initial version.