3809626 - COGS Split Not Available for Materials with Price Control V (Moving Average Price) - SAP S/4HANA Cloud Public Edition

Cost of Goods Sold (COGS) split by cost components is not triggered when posting a Goods Issue for a material with price control V (Moving Average Price). The COGS split document is not generated.

COGS split allows breaking down the COGS posting into distinct cost components. Examples of cost components include:

• Material
• Labor
• Overhead
• Other

This functionality is available for materials with price control S (Standard Price) and can be used for COGS reporting purposes. For materials with price control V (Moving Average Price), inventory and COGS are posted at the single moving average price with no COGS split at Goods Issue.

SAP S/4HANA Cloud Public Edition

1. Open the Post Goods Movement App.
2. Post a Goods Issue for a material with price control V (Moving Average Price).
3. Observe that the COGS split document is not generated.

COGS split by cost components is not supported for materials with price control V (Moving Average Price). This is standard system behavior.

The COGS split functionality relies on a standard cost estimate to determine the proportional breakdown into cost components (Material, Labor, Overhead, etc.). At the time of Goods Issue, the system uses these proportions to split the COGS posting. This mechanism applies only to materials with price control S (Standard Price).

For materials with price control V, inventory valuation is based on the current moving average price, which is updated dynamically from receipts and invoices — not from a standard cost estimate. As a result, no cost-component structure is available to drive a COGS split at the time of Goods Issue.

Switch the material to price control S (Standard Price). If the business can accept standard-price valuation for the material, COGS split becomes available via the standard cost estimate.

For more information on COGS split configuration and behavior, see: Splitting the Cost of Goods Sold | SAP Help Portal 

COGS split, price control V, price control S, Moving Average Price, Standard Price , KBA , CO-PA-2CL , Profitability Analysis (Public Cloud) , Problem