A work center is a master data object in SAP ERP that defines where and when an operation is performed. Its primary functions include providing data for capacity planning, scheduling, and costing. The work center master record contains the available capacity (e.g., machine hours, labor hours), which is essential for capacity evaluation and leveling. For costing, the work center is linked to a cost center and activity types (e.g., machine time, labor time), which are used with formulas to calculate the planned and actual costs of operations performed at that work center.

B. Release of production orders: The release of a production order is a transactional step that changes the order's status, allowing subsequent processes. This is a function performed on the order, not controlled by the work center master data.

D. Valuation of bill of material components: The valuation of materials (BOM components) is controlled by the data in the material master record, specifically the accounting views, which define the valuation class and price control.

1. Official SAP Help Portal - Work Center (PP-BD-WKC):

For Answer A (Costing): The "Costing" tab in the work center master data is used to assign a cost center and various activity types. The documentation states

"The data is used to calculate the costs of an operation... The system uses the formulas in the work center and the standard values in the operation to calculate the planned costs for the operation." (SAP Help Portal

PP-BD-WKC

Work Center

Section: Costing).

For Answer C (Capacity): The "Capacities" tab defines the available capacity of the work center. The documentation specifies

"You define the available capacity of a work center in the capacity overview... This available capacity is used in capacity planning to determine capacity requirements." (SAP Help Portal

PP-BD-WKC

Work Center

Section: Capacities).

2. Official SAP Help Portal - Material Valuation (MM-IM-VP):

For Answer D (Valuation): The documentation on material valuation clearly states

"The system valuates the stock of a material at the price defined in the material master record... The valuation class in the Accounting 1 view of the material master record determines the G/L accounts that are updated as a result of a valuation-relevant transaction." (SAP Help Portal

MM-IM-VP

Valuation and Account Assignment

Section: Material Valuation). This confirms valuation is a material master function.