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Handling varying yeild across many batches while raw material inputs stay constant

I run a batch process and plan monthly # of batches for bulk product in SAP. I want each production order to always consume 100% of the BOM items and issue labor/equipment utilization 100%. However, my yield varies and I want to be able to post to the shelf anywhere from 0-100% of the expected quantity when I confirm the order. I also have a quality check after production and I'm not sure if I should post to QI stock upon confirmation or include the QC check as an in-process step within the order itself...

Any input on the best way to accomplish these goals in the most simplified manner would be appreciated. The two options I'm thinking are:

1.) Set MM UOM for final product to EA and always consume/post 100% regardless of lower yields, thereby losing visibility to yield data while simplifying consumption/posting transactions

2.) Set MM UOM to KG along with correct RV and lot size to ensure planned orders genreate with correct quantities, confirm actual quantites (if raw materials and labor usage are NOT proportionally adjusted!) and just always have an unconverted Planned Order in my MD04 screen for a fractional amount since yield will rarely be 100% consistently. I will gain accuracy for yield but am concerned my planning strategy will be off.

When responding please confirm the following:

a.) Can you post less than 100% of planned order to stock and close the order while still issuing 100% of parts to the order?

b.) Is there an unforseen planning impact to allowing a planned order to sit in your MD04 screen?

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