How to split the Cost Account though Cost Client Extension

Hello

We have modified the workflow to take the Cost Account from the transaction type (sales Orders), however having the same transaction type we can ship make and buy items , therefore I was wondering if I can split  the cost account from two item categories make and buy. 

I think it can be done trough the cost client extension CSTPSCHK.std_cost_dist_hook, hence I will really appreciate if you can share with me any ideas.

Thanks

Example

When the Account Generation extension is implemented using PL/SQL then the call to the workflow is to be removed.

As per the business scenario for the Purchase Order receipt, we have generated different accounts based on the Accounting Type: