Creating Master Records for Serial Numbers 
Use
You are able to create directly master records for serial numbers during the assignment of serial numbers for various business procedures, if the serial number profile allows this.
In addition, you can create master records for serial numbers in advance. This would make sense if you want to have a particular quantity of numbers in the system, that you can assign during a business procedure. in particular, this is the case when you are using serial number profiles that require serial numbers to already exist for certain business procedures.
Activities
You have two options for creating serial number master records for a material in advance:
You use this option, for example, if in make-to-order production you manufacture one item per day.
You use this option, for example, if in repetitive manufacturing you manufacture several items per day.

You can also create serial number master records if no serial number profile is entered in the material master record. However, use in business procedures is only possible if the serial number profile has been entered in the material master record.