Itemization Cube

I am trying to develop a report for itemization in BW using the cube 0COPC_C10.I have a basic question when i dug in to the following link

http://help.sap.com/saphelp_nw70/helpdata/EN/d4/9cd43ac66e1f08e10000000a114084/content.htm

It was mentioned that the system extracts cost estimates for saleable materials only."Saleable " means that you created a sale's view in material master.

But if the above statement is true then it would be of no use as we have lot of materials that do not have sale's view in material master.IF so can we create a customized info source from an R/3 from table CKIS to get a better itemization.