How Non Manufacturing origination hold cost element wise cost information?

Hello All,

we have one unique requirement from business. I am explaining with example here. Please help me in this.

Ex:  China is the mfg. unit , it has cost 3 type of elements. China exports to UK (Non mfg). Till now UK capturing these goods as cost element type like Material only. But business wants to capture element wise detailing in UK org as well. How can we achieve this. if any of you handle this previously plese suggest me some document.