A handling unit (HU) is a logistic unit consisting of packaging materials and goods (materials). Typically, a company does not move individual pieces of different materials, rather, it moves quantities of materials grouped together as packages. You can depict this situation in the SAP System using Handling Unit Management.

When you use Handling Unit Management, the system tracks the entire HU rather than individual materials. The HU is the common unit for material and information flow. A business transaction for a HU implies corresponding business transactions in the background for the materials and packaging materials it contains. In this way, one business transaction entry takes the place of several individual material-movement entries.
You can use handling units and can pass them to partners throughout the supply chain. Handling units have a single identification number that uniquely identifies the handling unit across the various processes through which it moves. Using handling units in a cross-system logistics chain usually requires an identification number that is unique worldwide. You therefore have the option of assigning a Serial Shipping Container Code (SSCC) number to each handling unit.
