Sorry to intervene late but really this is an interesting discussion and having perfect knowledge sharing...thanks both of you...
I want to add just a very brief point. AUM is triggered for both the price control (S&V) while mat to mat transfer but always it's base consideration is original material's value and hence if receiving mat having the target cost and calculate diff and posted to AUM if abnormality is derived by the system at the time of transfer irrespective of Plants.
Let's wait for others expert comments also