Hi Ravi
I think on this issue already you have posted...however material pricing is not depending on MTS or MTO ..rather depends on its procurement type based on which you are defining the mat type and price control.
So..first you tell whether your sfg is a inhouse manufacturing item or a trading item like raw mat?
If it is a In-house manufacturing item then Price control will be S and you have to calculate standard cost and update it in Mat Master costing view 2..you can update on monthly or early basis. So in that case no question of MR21 coming into picture
Now if it is trading item with price control S then you can change the price with MR21 as and when required. But "Do not cost" should be ticked to prevent standard cost calculation
If it is trading item with price control V you can change the price with MR21 but not advisable because MAP is always adjusted through incoming consignment price and if you change it manually will give inconsistent price.
Now you can choose as per your material status. If you have further query may revert back..
kamal