What are your difficulties?
you create a new material master, you do MIGO to reduce the stock from old material and increase stock of the new material, you delete all open purchase order items for the old item and create new items for the new material.
Here are some options - you will have to pick based on how you want to account for the material and if you have any metrics based on movement type.
Inventory count out the old, and in the new material.
Use movement 309 to do a transfer posting from material to material
Use 561/562 as if this was an initial load of material
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