This video explains the process of Goods Issue in SAP Materials Management, focusing on scenarios like Goods Issue to cost centres and Production orders. The key points discussed in the video are:

1. Goods Issue Overview: Goods Issue is a movement of material that causes a reduction in stock. When materials are issued, a financial posting is made to reduce the stock’s quantity and value. Goods Issue can happen due to various scenarios like when the material is shipped to the customer, withdrawn from the stock for a production order, transferred from one plant or storage location to another, required for sampling, or required for scrap.
2. Goods Issue to Cost Centres: The presenter demonstrates how to perform Goods Issue to cost centres using the MIGO transaction in SAP. The process involves selecting the Goods Issue and Others options, entering the material and quantity to be issued, and specifying the GL account and cost centre to which the goods are issued. After checking the document, it is posted, and the stock levels are reduced accordingly.
3. Goods Issue to Production Orders: The video also covers how to perform Goods Issue to Production orders. The process is similar to Goods Issue to cost centres, but in this case, the production order number is entered, and the components required for the production order are automatically displayed. The presenter emphasizes that for manual Goods Issue of materials to the production orders through MIGO, the Material Master of the component should not have any backflush indicator.
4. Backflushing in Production Orders: The presenter explains the concept of backflushing, which is a function that allows components to be issued from the stock automatically at the time of completing the work order. The backflush indicator can be set in the Material Master, Work Centre, or directly in the Production Order. If the backflush indicator is set, the components are issued automatically when the production order operations are confirmed.
5. Goods Issue Document: When Goods Issue is posted, the system produces a Material Document and an Accounting Document. The Material Document is an audit document that describes the movement of materials, and the Accounting Document describes the financial movement associated with the Goods Issue.