Subcontracting Process

We're trying to implement a process where we repack products for a third party (subcontracting). The materials we get from the customer are non-valuated and in the special stock (special stock indicator E). This make-to-order process is quite clear for me but I'm still not sure if we need the accounting and costing views in the material master.

Do you have any experience with that?

Thank you in advance

Regards,

Mike