Posting of material price change

Hi gurus,

Is there any possibility to set up posting of material price
change on different accounts? Same material on same plant should be posted on different
account based on business decision.

Business take decision to decrease price base on reason „x“
and it should be posted on one cost account, but if business take decision to
decrease price based on reason „y“ it should be posted on another account.

Is there any possibility to customize this? If not is there
any user exit or some enhancement that should be used?

Thanks,

Anna