Hi...
You create semi-finished goods per each process.
Finished goods is composed of semi-finished goods of each process.
When process A goes to process for further processing, you put
semi-finished goods which is produced through process A into production order
with semi-finished goods of process B.
Profit center of A semi-finished goods is different from
profit center of B semi-finished goods.
You set transfer price between A semi-finished goods and
B semi-finished goods to check profitability in each of the Process.