How to separate the profit in inventory from item cost?

Summary:

We want to separate the profit, that is created when transfer order are received, from the item cost.

Content (please ensure you mask any confidential information):

We want to separate the profit, that is created when transfer order are received, from the item cost. There is a Doc ID (2663398.1) that suggests it is possible. But I have trouble to work out the solution in our environment. I can create the Overhead Cost Element Group, but there is no column to select that group when creating a new accounting overhead rules. So what I am missing? Or not understanding correctly?