Which functions are based on the condition technique?

The correct choice highlights the role of Account Determination in leveraging the condition technique within SAP systems. The condition technique is a flexible and powerful way to manage and customize various business processes by applying conditions based on specific criteria.

Account Determination utilizes this technique to determine the proper accounting entries for various business transactions, based on factors such as customer groups, sales organizations, and other key attributes. By applying different conditions, SAP can dynamically decide which accounts should be credited or debited when a transaction occurs, thus ensuring that financial data is processed accurately and reliably based on defined conditions.

In contrast, while Partner Determination and Pricing Condition also employ the condition technique, their function focuses on identifying partners involved in transactions and setting prices respectively, rather than directly relating to account determination. The Material Master is more about data management and does not specifically utilize the condition technique in the same way. Hence, the emphasis on Account Determination as a function that relies on the condition technique is well-placed.