Split single material into multiple materials

1.)If you are getting it split from a vendor .. then go for subcontracting process.

2.) If you are doing it inhouse and if its one off case then there is one method.

Lets say material X is to be split into X1 and X2

Material X valued at $100. .... make valuation of X1 and X2 such that sumtotal equals that of X

Now issue material X to a cost centre through MB1A(201) and then through MB1A(202) get X1 and X2 from same cost centre.

3.) Use PP route if you are going to do it on large scale and regularly