Can different Cost Groups be given to subinventories to charge different inventory valuation account

Inventory valuation account is specified at Inventory organization parameters. All items received in an org will be debited to this account.

According to my understanding, if we want to hit separate valuation accounts for items received in different sub inventories (eg: separate valuation accounts for raw material, finished goods, and spare part sub inventories), we need to use different cost groups for each sub inventory. Is this correct?

Secondly, what's the benefit of using Cost Groups instead of SLA customization to hit different valuation accounts for different sub inventories/item types ?