Which of the following statements about delivery plans is correct?

Delivery plans play a significant role in the SAP S/4HANA framework, particularly in managing long-term supply relationships with vendors. The statement that delivery plans can be used for consignment processes is accurate. In consignment stock scenarios, materials are stored on the buyer’s premises but remain the property of the supplier until they are consumed. Delivery plans facilitate this process by allowing for the scheduled delivery of required quantities while ensuring that stock levels are maintained according to the agreement with the supplier.

In contrast, the other statements do not hold true within the context of delivery plans. They can include both individual items and collective items, and they must be associated with specific plants to be effective in managing inventory and procurement processes. Additionally, while having material master records is essential for managing inventory items, not all items in a delivery plan are required to have material master records, as long as they are part of the specified agreement in the plan. This context helps clarify why option C is the correct answer.