SAP is used when products are not in stock and need to be made for a customer. This is done using the MRP ( Materials Requirement Planning) function in SAP. MTO is beneficial because it allows businesses to create products tailored to customer needs, increasing sales and customer satisfaction. In addition, it can help businesses to avoid the high costs associated with inventory management and storage. However, it can also be complex and time-consuming, so it is essential to carefully consider the best option for your business before implementing it.