SAP BPC Balance Carry Forward using Account Transformation or BPF program best approach?

Hi Freind's,

I am using SAP BPC 10.0 NW SP5

I am using periodic Financial Planning ( Opex  and Capex) application  and wants to do Stock Account calculations, Stock Account ( Account Type- AST) and Flow members Opening + Increase +Decrease = Closing.

I am able to do this using Account Transformation Business Rules. And can be done using BCF program. I believe this is possible using Script logic as well.

I would like to know the best / standard practice  and  porn's and cons of each approach. Please share your approach.

Thanks in Advance

Vish