Convertion an inventory to other inventory without use Production module

We are going to register all tarnsaction about converting A product to B product but we dont want to use production module(BOM and Prodcution report) .
how should we manage this process in SAP by consider the inventory and Financial principles?

No , I want to have all transaction about these items, I want to issue A item and then receive B item from mayeb virtual warehouse, Because I want to know the consumption of Item A and also the quantity and Cost of Item B, the Cost of B will be calculate manually but I want to recorde all data about Item A and B

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