261262MMMIGOCO11Nintermediate

Goods Issue for Production Order (Movement Type 261) and Return (262)

Issue components to a production order against its reservation, charge actual material costs to the order, and return unused components with 262.

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

Docs

Demo data

01Production order is released

Order 1000001 for 100 EA FG-2000 is released; its BOM components create a reservation for 100 EA RM-1000.

SAP

Production Order 1000001

Header material: FG-2000
Component: RM-1000 × 100

Business scenario

Production order 1000001 will build 100 EA of FG-2000. Each unit needs one RM-1000. The store issues 100 EA; 10 EA come back unused.

All companies, numbers and documents are fictional demo data.

Step-by-step flow

01
Production order is released open in twin
Order 1000001 for 100 EA FG-2000 is released; its BOM components create a reservation for 100 EA RM-1000.
Reservations tell the warehouse what to stage and reduce available-to-promise.
02
Components are picked open in twin
The store picks 100 EA of RM-1000 and moves them to the staging area.
Picking is physical; the stock change happens at goods issue posting.
03
Post goods issue to the order open in twin
MIGO → Goods issue → Order 1000001, movement type 261. One posting: stock of RM-1000 falls from 600 EA to 500 EA, and the material and accounting documents are created together.
The order is the account assignment, so material costs land on the order. Actual costs on the order are compared with planned costs during order settlement.
04
Components reach the line open in twin
The pallets move to the production line.
The order can now be executed and confirmed.
05
10 EA left over open in twin
Production finished with 10 EA RM-1000 unused. How are they returned?
Order costs must reflect actual consumption.
06
Post 262 return open in twin
Stock rises from 500 to 510 EA; the order is credited ₹10,000.
262 is the reversal of 261.
07
Not a valid choice open in twin
202 belongs to cost-center issues. Go back and choose 262.
The reversal movement type must match the original movement type.

SAP documents

Drag to pan · Ctrl + scroll to zoom

Stock impact

Step	Plant / SLoc	Stock type	MvT	Change
Post goods issue to the order	1000 / 0001	Unrestricted use	261	−100 EA
Post 262 return	1000 / 0001	Unrestricted use	262	+10 EA

Accounting impact

Consumption of components for a production order

Typical

Post goods issue to the order

Dr Consumption (order 1000001) (GBB / VBR)₹1,00,000
Cr Inventory (stock account) (BSX)₹1,00,000

The order collects actual material costs; they are settled later (e.g. to inventory of the finished good or to variances).

Return of unused components from an order

Typical

Post 262 return

Dr Inventory (stock account) (BSX)₹10,000
Cr Consumption (order 1000001) (GBB / VBR)₹10,000

Reverses 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

261GI for orderReversal: 262

Issues components to a production (or maintenance) order so that actual material costs are collected on the order.

Transactions & Fiori apps

MIGO — Goods Movement
CO11N — Confirmation (backflush)
CO02 — Change Production Order
MB1A — Goods Withdrawal (ECC only)

Post Goods Movement
Manage Production OrdersAvailability depends on scope

Differences by SAP version

MB1A is not available; use MIGO or backflush.

Configuration

Backflush
Configuration dependent
Components can be issued automatically at confirmation if backflush is set in material master, work center or routing.
Account determination GBB / VBR
Configuration dependent
Consumption account for order issues.

Prerequisites

Released order
Reservation from the order BOM
Unrestricted stock

Master data

Bill of materials: Defines components and quantities.
Material master: Valuation and backflush indicator.

Organizational structure

Plant 1000
Storage location 0001 (issue storage location)

Tables

Table	Description
RESB	Reservation / dependent requirements
AFKO / AFPO	Order header / item
MATDOC	Material document

Integration

PPOrder, reservation and confirmation.
COActual costs on the order; settlement.
FIInventory credit.

Common errors

“Order does not have status released”
Likely causes: Order not released
Where to look: CO02 status
“Deficit of stock”
Likely causes: Insufficient unrestricted stock at the issue storage location
Where to look: MMBE · Missing parts info

Troubleshooting

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

CHECK 1
Order status
- Is the order released?
- Is the reservation still open?
CHECK 2
Stock
- Is stock in the issue storage location?

Interview questions

How do components get issued to a production order?
Manually with 261 in MIGO against the order/reservation, or automatically by backflush at confirmation, depending on configuration and master data.
Where do the costs go?
To the production order as actual costs, later settled — typically to the finished-good inventory/variance accounts.

Quiz

Q1 · Identify the movement type

Which movement type issues components to a production order?

201261301

References

SAP SE — SAP Help Portal: Goods Issue for Order (source)
SAP SE — SAP Help Portal: Backflushing (source)

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

Version history

Version	Change
1.1.0	SME decision — one posting, one step: the stock decrease, material document and accounting document now appear together in the 261 goods issue step.
1.0.0	Initial version.