asset tranfer

Hi all guru's ...

i have one doubt regarding asset accounting....

when transfering assets from one cost center to another cost center

at the time of tranfer:

which one i have to go for:

1 as02 for changing the assets cost center.

2 or using tcode ABUMN, selecting master Data , new details???

which one can i go for????

wt is the difference if i will go for abumn:

please tell me reasons

regards

ss