Active Ingredient Concept in SAP

Dear All
I searched the forum for "Active Ingredient" concept in SAP but I didn't found anything concrete.
Request is all to please provide me any link or material for details in Active Ingredient.

Active Ingredients tracking is very important in Pharma Industry  and needs to be tracked.. For that best practice is to use Split Valuation ..
Split valuation is used in  to track actual active grams for bulk materials per batch. It enables us to track the actual quantity of active ingredient per batch without valuing each batch separately and creating Accounting and Costing views for each batch. Essentially, each batch is now valuated at a standard cost but has an actual active ingredient concentration maintained in the u2018Characteristicsu2019 field in the batch master.
The material is valuated at two levels u2013 plant and valuation type. . Ensure there is no inventory, WM stock, batches, purchase orders or process orders against the material. Choose Valuation type u2018Xu2019 in Accounting 1 tab in the material master. The Price Control becomes u2018Vu2019, so no standard cost has to be maintained. Enter a u2018Moving Average Priceu2019 if there is none populated by conversion team.
In Material Master , accounting1 view.. in last there is a costing critical tab.. maintain active ingredients reported.
Maintain alternative units of measure on the material master by clicking the u2018Additional Datau2019 icon and navigating to the Prop/Prod Unit tab. Maintain the plan values for this active ingredient in the u2018Units of measureu2019 tab.
The u2018Additional Datau2019 screen in the material master will store the conversion factor active ingredient unit of measure for the material in the u2018Units of Measureu2019 tab.
The batch master, MSC3N, is where the actual active ingredient concentration is maintained
Hope it clarifies as much i can explain.. as  i am a CO guy..

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