https://scn.sap.com/thread/723937
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As MM point of view we use following trnx for period
MMPI : Used for the first time to start period ( Generaly when new system is configured).
MMRV:You can see which period is open in MMRV and sed to open back period posting for one period.example, if ur period open 12th(december), You can posting in 11th (November) by allowaing back posting.
MMPV : is used to closed Old period which in turn open new period ( i.e If u close dec period it will open Jan period as current period and Dec will become Previous period)
All above are related to MM module
In similar way FI peoples also close or open new periods
also read following for more info
http://help.sap.com/saphelp_nw04/helpdata/en/50/dc9e10122211d3a54fdfb7b31fd578/frameset.htm
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sap has provided the period oprn and close for each month.
MMRV and MMPV is related to MM module.
all the material related activities is linked to this transaction
for FI it is OB52.-
as u r aware that SAP is intigrated module all the activity is closely related to each module.
MMRV & MMPV is the only activity done by MM. not other module