You can carry out the value-based management of material stock with the help of the following price controls:
Valuation with a Standard price (S)
Valuation with a moving average price (V)
Features
If you use split valuated materials, you must specify the price control both at material level and at valuation type level.
In this case, the moving average price must be set as the price control at material level (view: Accounting 1 of the material master).
For inventory valuation, the price control that you have entered at valuation type level is decisive. You can choose between standard price control and control via the moving average price. You determine the price control when you
At material level the system determines the weighted average price of the material stock at valuation type level. The weighting factor is the existing total stock of the respective valuation types.
Price Control for Split Valuated Materials 
