Cost of Sales reporting headings
Blue versus Green legacy business
Due to the use of Standard cost at Green legacy, not all headings apply for Blue legacy business:
|
| Blue | Green |
ST-R111 | Net sales & other revenues on activities |
|
|
(…) | (…) |
|
|
R15400 | Variable costs of sales | Actual | Standard |
R15410 | Actual/Standard variance: Variable costs of sales | n/a | used |
(…) | (…) |
|
|
STOT-R150 | Variable costs of sales |
|
|
| TOT-R1200 | Contribution Margin |
|
|
R25410 | Actual/Standard variance: Non-proportional costs of production | used | used |
R25460 | Period non-proportional costs of production (excl depr) | n/a | used |
R25470 | Absorption variance: Non-proportional costs absorbed in inventories | used | used |
R25490 | Non-proportional costs of sales | Actual | Standard |
(…) | (…) |
|
|
STOT-R254 | Non-proportional costs of sales, excluding depreciation |
|
|
R25860 | Period non-proportional depreciation of production | n/a | used |
STOT-R258 | Production depreciation |
|
|
(…) | (…) |
|
|
ST-R112 | Cost of sales |
|
|
TOT-R400 | Gross Margin |
|
|