Deliver Product to the CustomerOnce production of a finished product has been completed and the product has been received intoinventory, it can be delivered to a customer. At this time, the cost of sales is posted to the G/ L. Since thefinished product is valued at standard, the entry to cost of sales is for its standard value. There is noposting to cost-based CO-PA at this time.Step Y: Invoice the CustomerIn most cases, invoicing only occurs after the finished product has been shipped to the customer. At thistime, the revenue is posted to the G/ L and to CO-PA. The cost of sales has already been posted to theFinancial module (FI) at the time of delivery, and it is posted to cost-based CO-PA with the invoice data sothat the cost of the product is matched with the revenue.In this example, the cost of sales is taken from the standard cost estimate of the finished product. The fulldetail of the cost components that make up the standard cost can be analyzed in CO-PA when a value fieldis configured, such as for the fixed and variable portion of each cost component. The cost components canalso be combined into fewer value fields in CO-PA, or the value can be taken from the standard cost storedin the material master. Any characteristics that have been configured in CO-PA that are related to the sale,such as product number, product line, customer, customer group, and geographic region, are carried overfor analysis.