{"id":1318,"date":"2026-03-10T06:44:53","date_gmt":"2026-03-10T06:44:53","guid":{"rendered":"https:\/\/blog.gtracademy.org\/?p=1318"},"modified":"2026-03-10T06:44:54","modified_gmt":"2026-03-10T06:44:54","slug":"understanding-the-sap-mm-subcontracting-flow","status":"publish","type":"post","link":"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/","title":{"rendered":"Understanding the SAP MM Subcontracting Process Flow"},"content":{"rendered":"\n<p>In today&#8217;s manufacturing and supply chain operations, businesses often hire outside vendors to do certain tasks in the production process. Companies don&#8217;t make every part themselves. Instead, they send raw materials to subcontractors who do certain tasks and then send the finished or semi-finished goods back. To handle this process well, you need a strong enterprise system. This is where SAP Materials Management (SAP MM) comes in.<\/p>\n\n\n\n<p>People who work in procurement, supply chain, and SAP consulting need to know how the SAP MM subcontracting process works. The process of subcontracting makes sure that raw materials sent to vendors are tracked correctly, finished goods received are monitored, and accounting entries are correct.<\/p>\n\n\n\n<p>Learning this process is an important part of <strong><a href=\"https:\/\/gtracademy.org\/sap-mm-s-4-hana-training-online-with-certificate\/\">Understanding the SAP MM<\/a><\/strong> and putting it into practice for students taking a SAP MM module course. Understanding subcontracting will help you deal with real-world business situations, whether you are getting SAP training and certification or going to SAP MM module training.<\/p>\n\n\n\n<p>In this blog, we&#8217;ll go over the Subcontracting process in SAP MM step by step, with examples, accounting entries, best practices, and answers to common questions.<\/p>\n\n\n\n<p>Connect With Us:&nbsp;<a href=\"https:\/\/api.whatsapp.com\/send\/?phone=919650518049&amp;text=Hi%2C%20I%20want%20to%20know%20more%20about%20GTR%20academy%20courses\" target=\"_blank\" rel=\"noreferrer noopener\">WhatsApp<\/a><\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" data-id=\"1319\" src=\"https:\/\/blog.gtracademy.org\/wp-content\/uploads\/2026\/03\/Understanding-the-SAP-MM-Subcontracting-Process-Flow-1024x576.webp\" alt=\"Understanding the SAP MM\" class=\"wp-image-1319\" srcset=\"https:\/\/gtracademy.org\/blog\/wp-content\/uploads\/2026\/03\/Understanding-the-SAP-MM-Subcontracting-Process-Flow-1024x576.webp 1024w, https:\/\/gtracademy.org\/blog\/wp-content\/uploads\/2026\/03\/Understanding-the-SAP-MM-Subcontracting-Process-Flow-300x169.webp 300w, https:\/\/gtracademy.org\/blog\/wp-content\/uploads\/2026\/03\/Understanding-the-SAP-MM-Subcontracting-Process-Flow-768x432.webp 768w, https:\/\/gtracademy.org\/blog\/wp-content\/uploads\/2026\/03\/Understanding-the-SAP-MM-Subcontracting-Process-Flow-1536x864.webp 1536w, https:\/\/gtracademy.org\/blog\/wp-content\/uploads\/2026\/03\/Understanding-the-SAP-MM-Subcontracting-Process-Flow-747x420.webp 747w, https:\/\/gtracademy.org\/blog\/wp-content\/uploads\/2026\/03\/Understanding-the-SAP-MM-Subcontracting-Process-Flow-150x84.webp 150w, https:\/\/gtracademy.org\/blog\/wp-content\/uploads\/2026\/03\/Understanding-the-SAP-MM-Subcontracting-Process-Flow-696x392.webp 696w, https:\/\/gtracademy.org\/blog\/wp-content\/uploads\/2026\/03\/Understanding-the-SAP-MM-Subcontracting-Process-Flow-1068x601.webp 1068w, https:\/\/gtracademy.org\/blog\/wp-content\/uploads\/2026\/03\/Understanding-the-SAP-MM-Subcontracting-Process-Flow.webp 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/figure>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#What_Does_It_Mean_to_Subcontract_in_Understanding_the_SAP_MM\" >What Does It Mean to Subcontract in Understanding the SAP MM?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Example\" >Example<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Important_Parts_of_the_SAP_MM_Subcontracting_Process\" >Important Parts of the SAP MM Subcontracting Process<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Key_Features\" >Key Features<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Step-by-Step_Guide_to_the_Subcontracting_Process_in_SAP_MM\" >Step-by-Step Guide to the Subcontracting Process in SAP MM<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Step_1_Make_a_Purchase_Order_for_Subcontracting\" >Step 1: Make a Purchase Order for Subcontracting<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Important_Information_in_the_PO\" >Important Information in the PO<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Step_2_Provide_Raw_Materials_to_the_Vendor\" >Step 2: Provide Raw Materials to the Vendor<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Important_Note\" >Important Note<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Step_3_Vendor_Processes_the_Materials\" >Step 3: Vendor Processes the Materials<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Example-2\" >Example<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Step_4_Receiving_the_Finished_Product\" >Step 4: Receiving the Finished Product<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#During_Goods_Receipt\" >During Goods Receipt<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Step_5_Invoice_Verification\" >Step 5: Invoice Verification<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Subcontracting_in_SAP_MM_with_Accounting_Entries\" >Subcontracting in SAP MM with Accounting Entries<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#When_Goods_Are_Received\" >When Goods Are Received<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#When_Posting_an_Invoice\" >When Posting an Invoice<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Example_of_the_Subcontracting_Process_in_SAP_MM\" >Example of the Subcontracting Process in SAP MM<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Materials_Sent_to_Vendor\" >Materials Sent to Vendor<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Subcontracting_Process\" >Subcontracting Process<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#SAP_Subcontracting_vs_Standard_Procurement\" >SAP Subcontracting vs Standard Procurement<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Documents_Used_in_SAP_MM_Subcontracting\" >Documents Used in SAP MM Subcontracting<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Important_Documents\" >Important Documents<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Best_Practices_for_Managing_Subcontracting_in_SAP\" >Best Practices for Managing Subcontracting in SAP<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Best_Practices\" >Best Practices<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#1_Maintain_Accurate_BOM\" >1. Maintain Accurate BOM<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#2_Monitor_Vendor_Stock\" >2. Monitor Vendor Stock<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#3_Enable_Automatic_Consumption\" >3. Enable Automatic Consumption<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#4_Track_Vendor_Delivery_Performance\" >4. Track Vendor Delivery Performance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#5_Train_SAP_Users_Properly\" >5. Train SAP Users Properly<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Why_Learning_SAP_MM_Subcontracting_Is_Important\" >Why Learning SAP MM Subcontracting Is Important<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Career_Benefits\" >Career Benefits<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Frequently_Asked_Questions_FAQs\" >Frequently Asked Questions (FAQs)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#1_What_does_subcontracting_mean_in_SAP_MM\" >1. What does subcontracting mean in SAP MM?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#2_What_item_category_is_used_for_subcontracting_purchase_orders\" >2. What item category is used for subcontracting purchase orders?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#3_What_movement_type_is_used_to_send_materials_to_subcontractors\" >3. What movement type is used to send materials to subcontractors?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#4_What_movement_type_is_used_for_goods_receipt\" >4. What movement type is used for goods receipt?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#5_Which_transaction_code_is_used_to_create_subcontracting_purchase_orders\" >5. Which transaction code is used to create subcontracting purchase orders?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#6_What_is_the_role_of_BOM_in_subcontracting\" >6. What is the role of BOM in subcontracting?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-40\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#7_What_accounting_entries_occur_in_subcontracting\" >7. What accounting entries occur in subcontracting?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-41\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#8_Why_do_companies_use_subcontracting\" >8. Why do companies use subcontracting?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-42\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#9_Where_can_I_download_the_SAP_MM_subcontracting_process_PDF\" >9. Where can I download the SAP MM subcontracting process PDF?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-43\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#10_Is_subcontracting_important_in_SAP_MM_interviews\" >10. Is subcontracting important in SAP MM interviews?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-44\" href=\"https:\/\/gtracademy.org\/blog\/understanding-the-sap-mm-subcontracting-flow\/#Final_Thoughts\" >Final Thoughts<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Does_It_Mean_to_Subcontract_in_Understanding_the_SAP_MM\"><\/span><strong>What Does It Mean to Subcontract in Understanding the SAP MM?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In SAP MM, subcontracting is when a company sends raw materials or parts to a vendor outside of the company. The vendor takes care of these materials and sends back a finished or partially finished product.<\/p>\n\n\n\n<p><strong>In this setup:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The company owns the materials it uses.<\/li>\n\n\n\n<li>The vendor makes or puts things together.<\/li>\n\n\n\n<li>The business only pays for the subcontracting service.<\/li>\n<\/ul>\n\n\n\n<p>Many businesses, such as electronics, cars, textiles, and pharmaceuticals, use this process a lot.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Example\"><\/span><strong>Example<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>A maker of mobile phones sends:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Printed circuit boards<\/li>\n\n\n\n<li>Units of display<\/li>\n\n\n\n<li>Batteries<\/li>\n<\/ul>\n\n\n\n<p>to a subcontractor who puts the phone together and sends it back.<\/p>\n\n\n\n<p><strong>SAP helps keep track of:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Materials sent to the vendor<\/li>\n\n\n\n<li>Amount used in production<\/li>\n\n\n\n<li>Goods that were sent to us by the vendor<\/li>\n<\/ul>\n\n\n\n<p>This whole process is what makes up the SAP MM subcontracting process flow.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Important_Parts_of_the_SAP_MM_Subcontracting_Process\"><\/span><strong>Important Parts of the SAP MM Subcontracting Process<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Businesses can benefit from the subcontracting process in many ways.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Features\"><\/span><strong>Key Features<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u2022 Full access to materials sent to vendors<br>\u2022 Automatic use of parts<br>\u2022 Keeping track of stock accurately<br>\u2022 Works with accounting<br>\u2022 Good management of vendors<\/p>\n\n\n\n<p>Because of these features, subcontracting is a main topic in both SAP MM course programs and professional SAP learning tracks.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step-by-Step_Guide_to_the_Subcontracting_Process_in_SAP_MM\"><\/span><strong>Step-by-Step Guide to the Subcontracting Process in SAP MM<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Let&#8217;s look at the step-by-step process to better understand the <strong>SAP MM Subcontracting Process Flow<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_1_Make_a_Purchase_Order_for_Subcontracting\"><\/span><strong>Step 1: Make a Purchase Order for Subcontracting<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The first step is to make a Subcontracting Purchase Order (PO).<\/p>\n\n\n\n<p><strong>Transaction Code:<\/strong> ME21N<\/p>\n\n\n\n<p><strong>This purchase order:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Uses Item Category L for subcontracting<\/li>\n\n\n\n<li>Includes the description of the finished material<\/li>\n\n\n\n<li>Selects the subcontractor vendor<\/li>\n\n\n\n<li>Links the Bill of Materials (BOM) for components<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Important_Information_in_the_PO\"><\/span><strong>Important Information in the PO<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vendor details<\/li>\n\n\n\n<li>Material to be produced<\/li>\n\n\n\n<li>Required quantity<\/li>\n\n\n\n<li>Components to be supplied<\/li>\n\n\n\n<li>Delivery date<\/li>\n<\/ul>\n\n\n\n<p>This purchase order gives the subcontractor written instructions to produce the material.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_2_Provide_Raw_Materials_to_the_Vendor\"><\/span><strong>Step 2: Provide Raw Materials to the Vendor<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>After creating the subcontracting PO, the company sends raw materials to the vendor.<\/p>\n\n\n\n<p><strong>Transaction Code:<\/strong> MB1B or MIGO<br><strong>Movement Type:<\/strong> 541<\/p>\n\n\n\n<p><strong>At this stage:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Raw materials are issued to the subcontractor.<\/li>\n\n\n\n<li>Stock is transferred from company inventory to vendor stock.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Important_Note\"><\/span><strong>Important Note<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Even though the materials are at the vendor location, the company still owns them.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_3_Vendor_Processes_the_Materials\"><\/span><strong>Step 3: Vendor Processes the Materials<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The subcontractor produces the final product using the provided components.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Example-2\"><\/span><strong>Example<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p><strong>A furniture manufacturer sends:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Wooden panels<\/li>\n\n\n\n<li>Screws<\/li>\n\n\n\n<li>Polish<\/li>\n<\/ul>\n\n\n\n<p>to a subcontractor who assembles the furniture.<\/p>\n\n\n\n<p>This step occurs outside the SAP system, but the subcontracting order tracks it.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_4_Receiving_the_Finished_Product\"><\/span><strong>Step 4: Receiving the Finished Product<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Once production is complete, the subcontractor sends finished goods back to the company.<\/p>\n\n\n\n<p><strong>Transaction Code:<\/strong> MIGO<br><strong>Movement Type:<\/strong> 101<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"During_Goods_Receipt\"><\/span><strong>During Goods Receipt<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Finished goods are received into company inventory.<\/li>\n\n\n\n<li>Components are automatically consumed according to the <strong>BOM<\/strong>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Step_5_Invoice_Verification\"><\/span><strong>Step 5: Invoice Verification<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>After delivering the finished product, the vendor sends an invoice for subcontracting services.<\/p>\n\n\n\n<p><strong>Transaction Code:<\/strong> MIRO<\/p>\n\n\n\n<p><strong>The invoice usually includes:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Processing charges<\/li>\n\n\n\n<li>Assembly charges<\/li>\n\n\n\n<li>Labor costs<\/li>\n<\/ul>\n\n\n\n<p>The company pays only for the subcontracting service, since materials were already supplied.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Subcontracting_in_SAP_MM_with_Accounting_Entries\"><\/span><strong>Subcontracting in SAP MM with Accounting Entries<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Accounting entries are created during Goods Receipt and Invoice Posting.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"When_Goods_Are_Received\"><\/span><strong>When Goods Are Received<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p><strong>Debit:<\/strong> Inventory Account<br><strong>Credit:<\/strong> GR\/IR Clearing Account<\/p>\n\n\n\n<p>This entry records the receipt of finished goods.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"When_Posting_an_Invoice\"><\/span><strong>When Posting an Invoice<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p><strong>Debit:<\/strong> GR\/IR Clearing Account<br><strong>Credit:<\/strong> Vendor Account<\/p>\n\n\n\n<p>This entry records the subcontractor\u2019s service charges.<\/p>\n\n\n\n<p>SAP professionals preparing for SAP MM subcontracting interview questions must understand these entries.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Example_of_the_Subcontracting_Process_in_SAP_MM\"><\/span><strong>Example of the Subcontracting Process in SAP MM<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Let&#8217;s consider a real-world example.<\/p>\n\n\n\n<p>A company manufactures LED lights but outsources the assembly process.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Materials_Sent_to_Vendor\"><\/span><strong>Materials Sent to Vendor<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>LED chips<\/li>\n\n\n\n<li>Plastic casing<\/li>\n\n\n\n<li>Wiring components<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Subcontracting_Process\"><\/span><strong>Subcontracting Process<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Purchase order created for LED assembly<\/li>\n\n\n\n<li>Components sent to the vendor<\/li>\n\n\n\n<li>Vendor assembles LED lights<\/li>\n\n\n\n<li>Finished goods returned<\/li>\n\n\n\n<li>Invoice paid for assembly services<\/li>\n<\/ol>\n\n\n\n<p>SAP tracks every step, ensuring complete supply chain transparency.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"SAP_Subcontracting_vs_Standard_Procurement\"><\/span><strong>SAP Subcontracting vs Standard Procurement<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Aspect<\/th><th>Standard Procurement<\/th><th>SAP Subcontracting<\/th><\/tr><\/thead><tbody><tr><td>Materials Provided<\/td><td>Vendor supplies materials<\/td><td>Company supplies materials<\/td><\/tr><tr><td>Production Responsibility<\/td><td>Vendor<\/td><td>Vendor using company materials<\/td><\/tr><tr><td>Cost Structure<\/td><td>Total product cost<\/td><td>Processing\/service cost<\/td><\/tr><tr><td>Inventory Tracking<\/td><td>Limited<\/td><td>Detailed component tracking<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>This comparison explains why special configuration is required for subcontracting in SAP MM.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Documents_Used_in_SAP_MM_Subcontracting\"><\/span><strong>Documents Used in SAP MM Subcontracting<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Several documents are created during the subcontracting cycle.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Important_Documents\"><\/span><strong>Important Documents<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u2022 Subcontracting Purchase Order<br>\u2022 Component Transfer Document<br>\u2022 Goods Receipt Document<br>\u2022 Vendor Invoice<\/p>\n\n\n\n<p>Many learners use Subcontracting Process in SAP MM PDF, SAP subcontracting process PPT, or <strong><a href=\"https:\/\/gtracademy.org\/sap-mm-s-4-hana-training-online-with-certificate\/\">SAP MM Training<\/a><\/strong> materials to study this topic.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Best_Practices_for_Managing_Subcontracting_in_SAP\"><\/span><strong>Best Practices for Managing Subcontracting in SAP<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Effective subcontracting management requires accurate data and proper planning.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Best_Practices\"><\/span><strong>Best Practices<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_Maintain_Accurate_BOM\"><\/span><strong>1. Maintain Accurate BOM<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Incorrect BOM entries can cause incorrect component consumption.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Monitor_Vendor_Stock\"><\/span><strong>2. Monitor Vendor Stock<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Track materials stored at subcontractor locations.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_Enable_Automatic_Consumption\"><\/span><strong>3. Enable Automatic Consumption<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Configure automatic component deduction during goods receipt.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_Track_Vendor_Delivery_Performance\"><\/span><strong>4. Track Vendor Delivery Performance<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Monitor vendor lead time and service performance.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_Train_SAP_Users_Properly\"><\/span><strong>5. Train SAP Users Properly<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Employees should understand subcontracting transactions and processes.<\/p>\n\n\n\n<p>Most professional SAP training and certification programs cover these best practices.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_Learning_SAP_MM_Subcontracting_Is_Important\"><\/span><strong>Why Learning SAP MM Subcontracting Is Important<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Anyone who wants to build a career in SAP Materials Management must understand subcontracting.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Career_Benefits\"><\/span><strong>Career Benefits<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u2022 High demand for SAP MM consultants<br>\u2022 Better understanding of supply chain processes<br>\u2022 Increased job opportunities in manufacturing companies<br>\u2022 Strong foundation for SAP consulting roles<\/p>\n\n\n\n<p>Many training institutes include this topic in their SAP MM Course curriculum to prepare students for real-world projects.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions_FAQs\"><\/span><strong>Frequently Asked Questions (FAQs)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_What_does_subcontracting_mean_in_SAP_MM\"><\/span><strong>1. What does subcontracting mean in SAP MM?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Subcontracting is when a company sends raw materials to a vendor who manufactures or assembles the product and returns it.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_What_item_category_is_used_for_subcontracting_purchase_orders\"><\/span><strong>2. What item category is used for subcontracting purchase orders?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Item category <strong>L<\/strong> is used for subcontracting in SAP MM.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_What_movement_type_is_used_to_send_materials_to_subcontractors\"><\/span><strong>3. What movement type is used to send materials to subcontractors?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Movement Type 541<\/strong> is used to transfer materials to subcontractors.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_What_movement_type_is_used_for_goods_receipt\"><\/span><strong>4. What movement type is used for goods receipt?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Movement Type 101<\/strong> is used to receive finished goods from the subcontractor.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_Which_transaction_code_is_used_to_create_subcontracting_purchase_orders\"><\/span><strong>5. Which transaction code is used to create subcontracting purchase orders?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Transaction code <strong>ME21N<\/strong> is used.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"6_What_is_the_role_of_BOM_in_subcontracting\"><\/span><strong>6. What is the role of BOM in subcontracting?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The <strong>Bill of Materials (BOM)<\/strong> lists all components required to produce the finished product.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"7_What_accounting_entries_occur_in_subcontracting\"><\/span><strong>7. What accounting entries occur in subcontracting?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Inventory and <strong>GR\/IR clearing accounts<\/strong> are updated during goods receipt and invoice verification.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"8_Why_do_companies_use_subcontracting\"><\/span><strong>8. Why do companies use subcontracting?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Companies use subcontracting to reduce costs, improve efficiency, and outsource specialized tasks.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"9_Where_can_I_download_the_SAP_MM_subcontracting_process_PDF\"><\/span><strong>9. Where can I download the SAP MM subcontracting process PDF?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Many SAP training centers and learning platforms provide SAP MM subcontracting process PDF materials.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"10_Is_subcontracting_important_in_SAP_MM_interviews\"><\/span><strong>10. Is subcontracting important in SAP MM interviews?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Yes, interviewers often ask about SAP MM subcontracting process flow and real-world examples.<\/p>\n\n\n\n<p>Connect With Us:&nbsp;<a href=\"https:\/\/api.whatsapp.com\/send\/?phone=919650518049&amp;text=Hi%2C%20I%20want%20to%20know%20more%20about%20GTR%20academy%20courses\" target=\"_blank\" rel=\"noreferrer noopener\">WhatsApp<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Final_Thoughts\"><\/span><strong>Final Thoughts<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Understanding the SAP MM Subcontracting Process Flow is essential for managing outsourced manufacturing operations. At GTR Academy, this process is taught with practical examples so learners can understand how real companies manage subcontracting in SAP environments.<\/p>\n\n\n\n<p><strong>The process ensures that:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Materials sent to vendors are tracked correctly<\/li>\n\n\n\n<li>Finished goods are received properly<\/li>\n\n\n\n<li>Subcontractor services are billed accurately<\/li>\n<\/ul>\n\n\n\n<p>SAP provides a structured system for managing everything from subcontracting purchase orders to component transfers, goods receipts, and invoice verification.<\/p>\n\n\n\n<p>For professionals taking an <strong><a href=\"https:\/\/blog.gtracademy.org\/\">SAP MM Course<\/a><\/strong> or preparing for SAP training and certification, learning the subcontracting process step by step can significantly improve their SAP skills. Training programs offered by <strong><a href=\"https:\/\/gtracademy.org\/\">GTR Academy<\/a><\/strong> focus on helping students understand these concepts clearly through real-world scenarios.<\/p>\n\n\n\n<p>As businesses continue to rely on outsourcing and vendor collaboration, subcontracting management in SAP will become even more important.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In today&#8217;s manufacturing and supply chain operations, businesses often hire outside vendors to do certain tasks in the production process. Companies don&#8217;t make every part themselves. Instead, they send raw materials to subcontractors who do certain tasks and then send the finished or semi-finished goods back. To handle this process well, you need a strong [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1319,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[104,632,103],"class_list":{"0":"post-1318","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-sap-mm","8":"tag-sap-mm-course","9":"tag-sap-mm-subcontracting-flow","10":"tag-sap-mm-training"},"_links":{"self":[{"href":"https:\/\/gtracademy.org\/blog\/wp-json\/wp\/v2\/posts\/1318","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gtracademy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtracademy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtracademy.org\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gtracademy.org\/blog\/wp-json\/wp\/v2\/comments?post=1318"}],"version-history":[{"count":1,"href":"https:\/\/gtracademy.org\/blog\/wp-json\/wp\/v2\/posts\/1318\/revisions"}],"predecessor-version":[{"id":1320,"href":"https:\/\/gtracademy.org\/blog\/wp-json\/wp\/v2\/posts\/1318\/revisions\/1320"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtracademy.org\/blog\/wp-json\/wp\/v2\/media\/1319"}],"wp:attachment":[{"href":"https:\/\/gtracademy.org\/blog\/wp-json\/wp\/v2\/media?parent=1318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtracademy.org\/blog\/wp-json\/wp\/v2\/categories?post=1318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtracademy.org\/blog\/wp-json\/wp\/v2\/tags?post=1318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}