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Product Cost Controlling and Valuation 
Purpose
There are special structures available in the AFS system for mapping logistical business processes in the apparel and footwear industry. These structures enable you to manage materials and their characteristic values. Dimensions (such as sizes and colors) and categories (such as quality), which you use to map the characteristic values of AFS materials, also influence the product controlling of the R/3 system.
Features
AFS specific functions in the areas material valuation, product cost planning, cost object controlling, and profitability analysis enhance the product controlling of the SAP standard at dimension and category level.

In the AFS System you can also use the other accounting components of the R/3 system (for example, financial accounting, overhead cost controlling. Exception: multi-level material ledger settlement in the material ledger).