when talking about material valuation SAP recommends:
Price control V for raw materials and trading goods; price control S for semi-finished products and products.
What do you mean by "trading goods" ?
The following are examples of possible material types in the SAP standard version:
Trading goods are movable goods intended for commercial exchange. Examples of trading goods are market goods, consumption goods and durable goods. Trading goods are always bought and re-sold by your company. The material master record for trading goods therefore always contains purchasing data and sales data. Trading goods are managed in the SAP R/3 System using the key HAWA.
Thanks & Regards,