Hi Bala,
OKTZ, is helpful for grouping our cost elements as per their nature.
It is not mandatory to create a new group for COGM.
1st identify which groups which are form and part under COGM.
for example: Raw Materials is to be considered under COGM means,
while creating the Raw Material Group, go to the details tab and select COGM option.
Regards,
Pavan Kumar Arvapally