What is the outcome of a post goods issue?

The outcome of a post goods issue is the update of financial records. When a goods issue is posted in SAP, it signifies the removal of inventory from stock, which directly impacts the financial accounts associated with that inventory. This process decreases the inventory balances in the system, reflecting the company's reduced asset value due to the goods that have been issued out. It also affects other financial records, such as cost of goods sold, as the value of the goods is transferred to the expense accounts.

In the context of an integrated system like SAP S/4HANA, this transaction aligns inventory management with financial accounting, ensuring that all pertinent records are simultaneously updated to provide a real-time view of the company's financial status. This is essential for accurate financial reporting and inventory valuation. The other options do not accurately represent the primary outcome of a post goods issue. For instance, there is no increase in on-hand quantity or creation of a new billing document with this transaction; rather, it involves a reduction in inventory levels and an update of the corresponding financial records. Additionally, while there may be changes in stock categories during certain processes, this is not a direct result of posting a goods issue.