For e.g. if you create sales order for 15 months or so, and at the beginning of each year, you have to update the prices for lots of sales orders.
Other than using VA02 and make an Update of the conditions at item level which is a big work because you will have lots of open sales order after so many months.
Use VA05, select your Orders and on the result screen :-
click Edit- > Mass Change -> New Pricing (menu).
if you don't want to do that Online, write your own abap report and use Function SD_BULK_CHANGE (check where-Used at SE37, Trace VA05 on how to fill the parameters, Function MPRF => New Pricing)