When the customer SAP implementation, after the completion of implementation before going to GO LIVE they have update their manual activity in the SAP system
1) Material stock
2) Manually create the planned order, production order, PR, PO.
3)Depending upon the client requirement WIP production order you can take it as a stock in the SAP system.
So it is nothing but what ever the manual activity going on should be updated in SAP system before going to GO LIVE
Cut over strategy would be different for different companies. Basically it covers, data readiness for upload to SAP, dates and sequence in which data upload would take place to SAP, Verification of data, dates on which legacy activity would stop and SAP would go live...etc. This document would also outline the responsibility for every activity and escallation matrix and also the Risk mitigation that's in case of Plan A failure, the next actions and plans etc...