In SAP Materials Management, the user parameter EFB controls certain default behaviors when creating purchase orders. Which of the following statements correctly describes what parameter EFB can be used to allow?

Introduction / Context:
In SAP Materials Management, user parameters influence how transactions behave for specific users. Parameter EFB is one such parameter that affects how purchase orders can be created. Understanding what EFB does is important for controlling purchasing discipline and for answering certification questions about user specific settings. This question asks you to identify the correct description of the functionality controlled by parameter EFB.

Given Data / Assumptions:

• The context is creating purchase orders in SAP MM.
• Parameter EFB is a user parameter that can be set in user master data.
• It controls whether purchase orders may be created without a reference document.
• The options list various purchasing related behaviors that might be influenced by parameters.

Concept / Approach:
Parameter EFB is commonly associated with the flexibility to create purchase orders without referencing preceding documents such as purchase requisitions, contracts or scheduling agreements. In some organizations, policy dictates that POs should always be based on prior requisitions or agreements; in others, certain users are permitted to create free POs. The parameter helps enforce or relax this restriction. It does not control planned delivery time checks, display of outline agreement conditions or automatic copying of prices from earlier POs; those functions are managed by other settings and transaction logic.

Step-by-Step Solution:
Step 1: Recall that EFB is mentioned in SAP documentation as a parameter influencing PO creation without reference.Step 2: Examine option C, which states that EFB allows a user to create a purchase order without reference to a preceding document. This matches the commonly described behavior of EFB.Step 3: Consider option A, which suggests that EFB ensures planned delivery time is checked against the delivery date during source determination. This is handled by MRP and source determination settings, not by EFB.Step 4: Consider option B, which refers to displaying conditions from an outline agreement, which is a separate function not controlled by this parameter.Step 5: Consider option D, which deals with automatic defaulting of prices from the last PO, a standard MM feature not tied to parameter EFB.Step 6: Conclude that option C correctly describes what parameter EFB is used for.

Verification / Alternative check:
SAP help for user parameters and purchasing configuration notes that parameter EFB can be used to control whether purchase orders may be created without reference. Consultants sometimes set this parameter to enforce stricter purchasing procedures, requiring POs to be linked to requisitions, contracts or scheduling agreements. When EFB does not allow free POs, an attempt to create a PO without reference may trigger messages or be blocked depending on configuration. This is consistent with the description in option C.

Why Other Options Are Wrong:
Option A misattributes a function of MRP and source determination to a user parameter. Option B refers to the display of outline agreement conditions, which is part of standard PO functionality and customizing but not controlled by EFB. Option D describes copying the last purchase order price, which is governed by info records, price determination and document defaults, not by EFB. These options do not match the documented behavior of parameter EFB.

Common Pitfalls:
A common pitfall is to assume that a user parameter with a generic name like EFB could control any purchasing related behavior. However, SAP parameters usually have specific, documented purposes. Another pitfall is failing to distinguish between configuration at system or document type level and user specific parameters. For exam questions, focus on the precise wording of the parameter's documented effect: in this case, whether a PO can be created without a reference document.

Final Answer:
Parameter EFB is used to allow a user to create a purchase order without reference to a preceding document, such as a purchase requisition or contract.