Implement the BAdI or user-exit and create a custom authorization object in SU21 (eg: Y_OVER_ISSUE) and in the BAdI you use this authorization object like following
AUTHORITY-CHECK OBJECT 'Y_OVER_ISSUE'
ID 'ACTVT' FIELD '01' "Create
IF SY-SUBRC = 0.
" Now user has authority to over issue
" Verify the order type
ENDIF.
Assign the authorization object only to certain users like plant manager or supervisor etc. so that normal users cannot over issue but plant manage and supervisor can over issue.