| split valuation |
Option allowing stocks of a single material within a plant to be managed in different stock accounts in terms of value. Different stocks of the same material can thus be valuated separately.
Example:
Some stocks of a certain material may be procured externally, whereas others are produced in-house. Using split valuation, you can assign your "bought-out" stocks to different accounts to your "made-in" stocks and valuate the former at different prices to the latter. Such stocks can also be subject to different types of price control.