Repetitive Manufacturing: Run Schedule, MFBF Backflush (131 and 261) and the Product Cost Collector

Business scenario

FG-2000 runs continuously on assembly line 1. Instead of one order per batch, the plant plans daily quantities on the line and reports output with MFBF. All costs for the period collect on one product cost collector.

All companies, numbers and documents are fictional demo data.

Step-by-step flow

1. 01

   One cost collector for the line open in twin

   Product cost collector PCC-7000123 exists for FG-2000 on production version 0001. It is created once and used every period.

   Repetitive manufacturing reports output continuously, so there is no order per lot to carry costs. The collector takes that role for the whole period.

2. 02

   Plan run schedule quantities open in twin

   The planner schedules 100 EA on line ASSY-01 for the week in the planning table (MF50).

   They are never converted to production orders: the plan itself is executed and reduced by backflushing.

3. 03

   The line runs open in twin

   Components flow to the line and assemblies come off it. Nothing is posted while the line runs.

   Repetitive manufacturing is designed for stable, high-volume production where tracking each lot adds no value.

4. 04

   Report the output open in twin

   100 assemblies are finished. How is the output reported?

   In repetitive manufacturing the backflush is the only reporting step.

5. 05

   No order in repetitive manufacturing open in twin

   A production order would carry its own costs and need its own settlement, bypassing the cost collector and the run schedule.

   The run schedule quantity would stay open, MRP would see double supply, and costs would split between the order and the cost collector.

6. 06

   Assembly backflush (MFBF) open in twin

   MFBF: FG-2000 40 → 140 EA (131) and RM-1000 300 → 200 EA (261), all costs to PCC-7000123.

   Everything a discrete order needs three steps for happens in one, and it reduces the run schedule quantity.

7. 07

   Post the extra components open in twin

   2 EA of RM-1000 were damaged during assembly. A separate goods issue charges them to the cost collector.

   The backflush only knows BOM quantities. Real extra usage has to be posted, or system stock drifts above physical stock.

8. 08

   Period-end settlement of the cost collector open in twin

   Debits ₹1,22,000 − credit ₹1,20,000 = ₹2,000 variance, settled to price difference. The collector stays open for next period.

   Unlike an order, the collector is never closed — it is reused, so settlement happens every period rather than once.

9. 09

   Repetitive cycle complete open in twin

   Plan → run → MFBF → period-end settlement. No production order was created at any point.

   Compare with the discrete production order: fewer documents, period-based costing, and less control per lot.

SAP documents

Stock impact

Accounting impact

Movement type

• 131GR for run schedule headerReversal: 132
• 261GI for order / cost collectorReversal: 262

Plans and reports high-volume, stable production by period and line rather than by order, keeping shop-floor reporting to one backflush and costs on a reusable product cost collector.

Transactions & Fiori apps

Configuration

• REM profile

  Configuration dependent

  Controls movement types, whether activities post at backflush, how backflush errors are handled and whether reporting points are used.

• Cost collector controlling level

  Configuration dependent

  Usually production version; can be other levels such as material and plant.

• Work in process and variance keys

  Configuration dependent

  Decide whether WIP is calculated at period end and which variance categories are reported.

Prerequisites

• Material master with the repetitive manufacturing indicator and a REM profile
• Production version marked as allowed for repetitive manufacturing, with BOM and rate routing
• Product cost collector for the material and production version
• Activity prices and a standard cost estimate for the period

Master data

Material master (MRP 4 view)

Repetitive manufacturing indicator and REM profile.

Production version

Links BOM, rate routing and line; the cost collector and planning table are keyed on it.

Rate routing

Standard rates for the line, used for scheduling and activity backflush.

Organizational structure

• Plant 1000
• Production line ASSY-01
• Storage locations 0002 and 0001

Tables

Integration

• MMStock receipts (131) and issues (261) from MFBF.
• COProduct cost collector, period-end variance and settlement.
• FIInventory, consumption, factory output and price-difference postings.

Common errors

• “MFBF says no cost collector exists”

  Likely causes: Cost collector not created for this production version; Wrong production version selected

  Where to look: KKF6N · Production version in MFBF

• “Backflush posted but components show in the postprocessing list”

  Likely causes: Insufficient stock in the production storage location; Batch not determined

  Where to look: MF47 postprocessing list · Stock overview

• “Variance on the collector keeps growing”

  Likely causes: Extra component usage not posted; Standard cost estimate outdated; Reversals posted in a different period

  Where to look: Cost collector cost analysis · Material documents for the collector

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

   Cannot backflush

   • Is the production version allowed for repetitive manufacturing?
   • Does a cost collector exist?
   • Is the REM profile assigned?

2. CHECK 2

   Errors after backflush

   • Check MF47 for components that failed
   • Is there stock in the production storage location?

Interview questions

• How does repetitive manufacturing differ from discrete manufacturing?

  Discrete uses a production order per lot, with its own components, operations, confirmations and settlement. Repetitive plans run schedule quantities per production version and period, reports output with a single backflush (MFBF) that posts the product receipt (131) and component consumption (261), and collects costs on a product cost collector that is settled every period rather than closed.

• What is a product cost collector?

  A long-lived cost object, typically per material and production version, that collects all costs and credits for repetitive (or sometimes order-based) production. Variances are calculated and settled from it each period, and it stays open for the next.

• Which movement types does an MFBF assembly backflush post?

  131 for the finished product's goods receipt and 261 for the backflushed components, plus activity postings if the REM profile says so. 132 and 262 reverse them.

Quiz

Related processes

• 261 · 101Production Order
• 261 · 101Backflush

References

• SAP SE — SAP Help Portal: Repetitive Manufacturing (PP-REM) (source)
• SAP SE — SAP Help Portal: Product Cost by Period (source)
• SAP SE — SAP Help Portal: Backflushing in Repetitive Manufacturing (source)

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

Version history