Hi..
Normally, We don’t create COGS as cost element.
Because CO-PA receive the cogs from SD's price condition and co-pc when we generate billing document.
If you create cost element for cogs, you should input cost element category “1” and set the default cost object(ex:cost center or internal order)
for the cost element and the cogs for the cost object should be used as Statistical value, not real value.
GBB VAX: The GL assigned here is Cost of Goods sold account and will trigger at the time of Post goods issue.
This is at the time of normal Sales scenarios and this is not a cost elecment.
GBB VAY: The GL assigned here is also a cost of goods sold account which is for SALES ORDER COSTING and will trigger at the time of PGI.
This is specific to sales order costing and this is a cost element.