For a material subject to split valuation, at which level is the price control moving average set?

In the context of SAP Materials Management, when dealing with materials subject to split valuation, the price control type, including the moving average price, is determined at the valuation area level. The valuation area could be the plant or company code, depending on the configuration.

Setting the moving average price at this level allows for more granular tracking and allocation of costs associated with different batches or valuation types of the same material. This is crucial for scenarios where materials are acquired or produced under different conditions, such as varying suppliers, different quality levels, or different procurement methods.

This approach ensures that each valuation type can maintain its own moving average price, enabling accurate financial reporting and inventory valuation, which is particularly important for businesses that want to manage their inventory costs effectively and understand the financial implications of their varying stock levels and types.

The other levels, such as account modification or valuation group, do not establish price control attributes specifically pertinent to split valuation. Account group is more related to categorizing accounts for financial transactions rather than directly influencing the pricing strategy within the valuation areas for materials.