in our service scenario S4HANA 2022 we plan to implement the PM order. In the system we do not have any technical object, neither equipment, nor functional location, we have only materials ID, some of them with serial number provided by an external system.
Is it possible to implement PM order without any technical object as reference ?
you can customize the order and the notification in the way that the technical object/asset is mandatory. Maybe that helps...
In some cases it makes sense to have pm notifications or orders without technical objects - in this case they can just be used to document maintenance activities and their related costs.
To your statement of using PM when costs cannot be allocated on technical objects / assets why using SAP PM at all and not just using procurement. The simple answer is - yes - if the value of your assets and the value related to maintenance costs in correlation is so low that it doesn´t makes sense compared to the configuration and maintenance of SAP PM - than go for it. Save your time.
Why use PM Orders at all if you don't want to relate it to Assets because that is what the PM module is designed to do. If you are not going to track costs against an asset then just use the procurement system to purchase goods and services to a cost center or WBS. There is a lot of configuration to get a PM Order working and from the sounds of it you don't have most of the information.