MM Valuation Class

Dear Experts,

My requirement is to valuate each plant stock within the same company code separately:

Plant 1000 -- GL Acc Stock1000

Plant 2000 -- GL Acc Stock2000

Plant 3000 -- GL Acc Stock3000

this valuation is regardless the material type trading , Raw ,etc. please can you advice how to map this requirement in most proper approach with respect Account category reference, valuation class, Material type/ Account category reference, My initial idea is to create three valuation class 1000,2000,3000 and assign ARef material types to these classes, Is this the approach or is there other ideas?

APPRECIATED