Transfer Posting: From Material to Material 
Use
If you manage similar materials under different material numbers, you may occasionally need to transfer the stock of one material to another material.
Features
The material master records change due to the transfer posting as follows:
Value = quantity x price of the issuing material
If the price of the receiving material differs from that of the issuing material, the transfer posting results in price differences. These differences are posted to the stock account (in the case of price control V) or to an "Expense/income from stock transfer" account (in the case of price control S), depending on the price control defined for the receiving material.