In the Standard system ,an order split is allowed for production orders that are assigned to product cost collector which can be achieved by selecting the PCC check box in Order type dependent parameters in t code OPL8.
But As a release of Enhancement package 4 for SAP ERP 6.0( 604), this function is now available in standard system with Enterprise Business Function LOG_PP_PROD_ORD_SPLIT which can be activated in enhancement switch framework in T code SFW5.
These Following are the effects of activation:
1. The actual costs that are incurred for the child order due to back flushes or confirmations are collected in the child order.
2. The child order receives the same settlement rule as the parent order.
3. Since actual costs are usually already accrued for the parent order at the time of the order split, and since they cannot be transferred to the child order, the actual costs are higher in the parent order than in the child order for each single unit that is produced.
4.During Good receipt, both orders are credited with the same material price for each unit.
For more details for order splitting below SAP help link can be useful :
Please do Check SAP note 170819 Order split without product cost collector.
Reference- SAP help, SAP note 170819.