This work explains the fundamentals of consolidation of group cost for international groups. It shows how the flow of goods is coupled with value using supply chain terms and how scenarios of make to order and make to stock that are supported by SAP ERP. Within this work, the concept of supply chain transparency is key to validate the value chain which will support business decision affecting profitability. SAP ERP plan and actual stages are explained as well as GCP - Group Cost Profitability - engine terminology and basis. This work is a must read for those working in the transfer price department of global corporations and who are interested in learning about this SAP Add-on.