Which of the following processes lead to an entry in the MRP planning file?

The creation of a sales order directly leads to an entry in the Material Requirements Planning (MRP) planning file. When a sales order is generated, it indicates a demand for specific materials or products, prompting the MRP system to assess current inventory levels, production schedules, and lead times to ensure that the demand can be met. This process is vital for material planning, as it initiates the necessary actions to procure or produce the required items based on the order quantity and delivery timelines.

In contrast, while the other processes may influence inventory management or planning, they do not directly create an entry in the MRP planning file in the same way that a sales order does. Dependent requirements refer to the needs for components based on the demand for finished goods, which is a result of MRP calculations rather than a direct input. A purchasing contract governs the agreements for procurement but does not directly reflect immediate demand like a sales order. The change of a material's procurement type does affect planning considerations but is more about categorizing materials rather than creating demand entries in the MRP context. Therefore, the creation of a sales order stands out as the process that triggers a direct entry in the MRP planning file.