Hello Valentina,
Are you saying that this material can be manufactured in-house as well as procured from a subcontracting vendor?
And if this is the case how should it be costed?
there are various ways you can approach this, it dependants on the business policy viz..
1. You can have an standard cost estimate base on just the production process or the Subcontrating process. This can be achieved via the solution described by expert Rupesh above.
2. Do you want to tack the cost and stocks separately for inhouse and Subcontrating. You can explore the split valuation Split Valuation - MM - Material Price Change (MM-IV-MP) - SAP Library
Product Costing at Valuation Type Level - Product Cost Controlling and Valuation - SAP Library
3. You want to have a predefined weight-age for inhouse and external procurement and have a single cost estimate having components of both sources, then you can explore mixed costing Mixed Costing - Product Cost Planning (CO-PC-PCP) - SAP Library
Regards,
Abhishek Rai