Hi Santhosh,
Do you need check:
1) Material type: That materials are valuated or not
If materials are ROH, they are valuated.
If another type of material, you have to talk to your IT support or process people who know the types of materials of your company.
2) BOM: Inside BOM (CS03), go to the component detail > Status/long text (screen) > field: CostingRelevn - If you are with the "X" means that the cost of the material will be relevant to the production.
See too, if component should not be a Bulk material indicator (same screen)
What transaction code do you using for costing BOM ?
Regards,
Dimas Faria