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Change of SKU/Valuation Type Assignment 
Use
The definition of valuation types in the AFS Valuation view of the material master should only be changed if no goods movements for the respective stock keeping unit (SKU) have taken place. If
batches were created by a goods receipt you can no longer change the assignment of the SKU to the respective valuation type in the material master.In particular situations you can, however, assign SKUs to a different valuation type that had been incorrectly assigned, even after the first goods movements. To do so, choose Accounting ® Controlling ® Product Cost Controlling ® AFS Split Material Valuation ® Change SKU - Valuation Type Assignment. By changing the assignment, the affected warehouse stock will be automatically revaluated. You can only process materials for which no stock in transit exists.

Note that the revaluation of existing warehouse stock leads to the posting of significant revenues/expenses from the revaluation. This function should therefore not be used in day-to-day activities, but only for error correction.
Material movements that are posted after a revaluation for open purchase orders or orders, as well as the reversal of material movements can possibly lead to the posting of price differences. Therefore, all processes (purchase orders, orders) should be finished for the respective materials.