In Materials Management – Inventory Management, you can transfer goods between different company codes. You can perform these stock transfers as one-step stock transfers (material movement in a single step) or as two-step stock transfers (material movement in two steps). You can also use the purchasing and distribution functions (that is, stock transport orders). In the following process, only one-step and two-step stock transfers are explained. In the case of a one-step stock transfer, the goods are issued and received in a single transaction; in the case of a two-step stock transfer, you enter the goods issue and then the goods receipt. If the valuation procedures and delivery prices are different in the two plants, the receiving plant bears all the costs and value differences that occur.