Thanks Ajay. I don't think i am explaining my query very well. i know why we have COGS. I'm just trying to follow how postings are made between actual costs and std costs and then the alignment of the two.
In my clients scenario, CB CO-PA would logically allow a simple GL and CO-PA for everything else. I'm trying to quantify the impact on the CoA if we use AB CO-PA which is the logical recommendation now. For my client the biggest impact would be having to build COS section into CoA. I want to understand the requirements to and to consider the correct level of CoA requirements to meet all the reporting needs, and where to use primary or secondary GLs.
but i know now that primary GL's are required for the COGS accounts, so that is a start.
Thanks