In the apparel and footwear industry, the material usage and work steps in production generally depend on the sizes, colors etc. that should be produced.

The costs of the produced stock keeping units (grid values and categories) of a product are therefore sometimes very different. It is at times not sufficient to carry out the product costing and valuation at material level for AFS products. With the AFS System you can cost the production costs of a product at the level of produced stock keeping units.

There are generally two different cases regarding the costing of an AFS product:

The following sections refer to the costing of split valuated products.