Cost Analytics & Posting Date Intelligence
All financial recognition based on SAP Posting Date (pstng_date). Use the date range filter below to scope any window — daily posting velocity, departmental cost drivers, outlier surges, and value bands all update together.
Posting Date Range
Group by:
Recalculating analytics…
01 Apr 2026 → 31 Aug 2026
Recognized Spend (Period 06)
₹240.03 Cr
1,40,786 vouchers (2,06,001 line items)
Peak Posting Date
Aug 2026
₹49.85 Cr (20.8% of period spend)
Period Opening Batch (01.09.2026)
₹45.56 Cr
5,909 line items recognized on Day 1
Prior Period Items (>30d Lag)
8 Vouchers
Delayed invoices requiring audit disclosure
1. Monthly Posting Progression
Months View
Tracks exactly when transactions were recognized into the General Ledger during Period 06 (01.09.2026 – 11.09.2026).
Apr 2026
19.0% Share
₹45,55,67,108.14
35,252 lines (20,106 vouchers)
Cum: ₹45.56 Cr
May 2026
19.7% Share
₹47,40,29,959.56
39,592 lines (21,560 vouchers)
Cum: ₹92.96 Cr
Jun 2026
20.2% Share
₹48,46,00,392.14
41,101 lines (21,522 vouchers)
Cum: ₹141.42 Cr
Jul 2026
20.3% Share
₹48,76,23,228.85
44,838 lines (24,248 vouchers)
Cum: ₹190.18 Cr
Posting Date (pstng_date) |
Recognized Spend (INR) | Voucher Count | Line Items | Daily Share % | Cumulative Spend (INR) | Operational Posting Context |
|---|---|---|---|---|---|---|
| Apr 2026 | ₹45,55,67,108.14 | 20,106 | 35,252 | 19.0% | ₹45,55,67,108.14 | Routine operational postings |
| May 2026 | ₹47,40,29,959.56 | 21,560 | 39,592 | 19.7% | ₹92,95,97,067.70 | Routine operational postings |
| Jun 2026 | ₹48,46,00,392.14 | 21,522 | 41,101 | 20.2% | ₹1,41,41,97,459.84 | Routine operational postings |
| Jul 2026 | ₹48,76,23,228.85 | 24,248 | 44,838 | 20.3% | ₹1,90,18,20,688.69 | Routine operational postings |
| Aug 2026 | ₹49,84,71,707.49 | 23,242 | 45,218 | 20.8% | ₹2,40,02,92,396.18 | Routine operational postings |
2. Vendor Invoice Provisioning & Booking Lag Analysis
Days elapsed between invoice bill date (
doc_date) and financial booking date (pstng_date). Identifies delayed vendor bill submissions and prior-period accrual discrepancies.
Real-Time / Same Day (<= 0 Days)
Prompt Booking
₹277.28 Cr
1,25,008 entries
115.5%
Direct store receipts, immediate dispatches, and electronic utility payments booked on invoice date.
1 to 7 Days (Prompt)
Normal Turnaround
₹14.87 Cr
21,656 entries
6.2%
Standard weekly vendor invoice clearance through commercial accounts.
8 to 15 Days (Bi-Weekly)
Acceptable Cycle
₹3.75 Cr
11,797 entries
1.6%
Bi-weekly transport bill passing and plant engineering sign-offs.
16 to 30 Days (Prior Month Accrual)
Month-End Lag
-₹17.40 Cr
23,016 entries
-7.3%
End-of-August vendor bills received and recognized in September opening runs.
Over 30 Days (Prior Period Items)
Audit Review
-₹38.47 Cr
24,369 entries
-16.0%
Delayed supplier invoices requiring audit review under Ind AS 8 / Cost Records Rules.
Sample Delayed Postings (>30 Days Lag — Scrutinized under Ind AS 8 & Cost Records Rules)
| Voucher No | Invoice / Doc Date | Posting Date | Booking Lag | GL Account | Transporter / Vendor | Amount (INR) | Narration / Challan |
|---|---|---|---|---|---|---|---|
| 6926004573 | 25.02.0826 | 01.05.2026 | 4,38,356 Days Lag | 431054 | — | ₹4,036.48 | |
| 6926004573 | 25.02.0826 | 01.05.2026 | 4,38,356 Days Lag | 431054 | — | ₹7,784.64 | |
| 6926004573 | 25.02.0826 | 01.05.2026 | 4,38,356 Days Lag | 431054 | — | ₹2,594.88 | |
| 6926004838 | 08.05.0826 | 08.05.2026 | 4,38,291 Days Lag | 431054 | — | ₹23,474.00 | |
| 4926280175 | 01.07.1926 | 01.08.2026 | 36,556 Days Lag | 411036 | 310035 | ₹279.05 | |
| 4926280176 | 01.07.1926 | 01.08.2026 | 36,556 Days Lag | 411036 | 310035 | ₹122.29 | |
| 4926280174 | 01.07.1926 | 01.08.2026 | 36,556 Days Lag | 411036 | 310035 | ₹220.00 | |
| 4926280376 | 01.07.1926 | 01.08.2026 | 36,556 Days Lag | 411036 | 308330 | ₹250.51 |
3. Department Cost Performance on Posting Date (Period 06)
Expenditure breakdown across Cost Centre Groups recognized during Period 06 / September 2026.
| Department / Functional Area | Recognized Spend (INR) | Line Items | Voucher Count | Share of Total Spend % | Spend Proportion |
|---|---|---|---|---|---|
| SELLING & DISTRIBUTION OVERHEADS | ₹37,41,70,681.93 | 45,330 | 23,442 | 15.6% |
|
| OTHER PRODUCTION OVERHEADS | ₹34,52,75,283.69 | 20,485 | 6,946 | 14.4% |
|
| DIRECT OVERHEADS | ₹33,28,73,161.55 | 8,997 | 1,414 | 13.9% |
|
| ADMIN OVERHEADS | ₹30,62,52,627.83 | 8,584 | 4,816 | 12.8% |
|
| SERVICE OVERHEADS | ₹25,75,08,741.93 | 80,910 | 73,960 | 10.7% |
|
| Gl Not applicable to This location | ₹14,53,24,704.77 | 11,794 | 6,321 | 6.1% |
|
| DEPRECIATION & AMORTN FOR COST AUDIT | ₹11,84,52,710.04 | 12,349 | 134 | 4.9% |
|
| RESEARCH & DEVELOPMENT OVERHEADS | ₹10,79,83,747.09 | 5,559 | 1,989 | 4.5% |
|
| DIRECT EMPLOYEE COST | ₹9,86,22,932.00 | 1,202 | 200 | 4.1% |
|
| REPAIRS & MAINTAINANCE OVERHEADS | ₹9,01,05,640.92 | 5,954 | 2,207 | 3.8% |
|
| QUALITY CONTROL OVERHEADS | ₹8,05,61,156.60 | 2,810 | 1,425 | 3.4% |
|
| UTILITY OVERHEADS | ₹5,01,63,353.56 | 442 | 80 | 2.1% |
|
| To Be verify & Cost center to be changed | ₹4,85,67,610.23 | 658 | 95 | 2.0% |
|
| UNMAPPED | ₹3,65,36,311.92 | 836 | 593 | 1.5% |
|
| To Be verified | ₹53,87,681.00 | 55 | 18 | 0.2% |
|
| Montly Fees -admin & Case wise Reco | ₹25,06,051.12 | 36 | 35 | 0.1% |
|
4. Primary Cost Drivers (Top Recognized Accounts on Posting Date)
Highest expenditure accounts posted and recognized in General Ledger for Period 06 / September 2026.
| GL Account | Account Description / Expense Nature | Recognized Spend (INR) | Line Items | Vouchers | Share % | Operational Context |
|---|---|---|---|---|---|---|
| 421000 | Account 421000 | ₹27,04,62,188.00 | 2,637 | 214 | 11.3% | Routine operational expenditure and plant support services. |
| 416011 | Account 416011 | ₹18,89,40,409.43 | 12,228 | 1,185 | 7.9% | Routine operational expenditure and plant support services. |
| 441001 | Facility Security & Surveillance Services | ₹16,52,12,259.23 | 36,369 | 11,589 | 6.9% | Routine operational expenditure and plant support services. |
| 450530 | Account 450530 | ₹13,83,20,904.44 | 16,710 | 88 | 5.8% | Routine operational expenditure and plant support services. |
| 421012 | Account 421012 | ₹12,93,13,860.00 | 21 | 20 | 5.4% | Routine operational expenditure and plant support services. |
| 416041 | Account 416041 | ₹12,91,29,167.00 | 1,097 | 123 | 5.4% | Routine operational expenditure and plant support services. |
| 421031 | Contract & Operational Labor Charges | ₹11,71,17,897.50 | 6,577 | 4,760 | 4.9% | Contract labor charges: manufacturing operational staffing across production plants. |
| 421004 | Account 421004 | ₹11,49,85,112.00 | 1,258 | 201 | 4.8% | Routine operational expenditure and plant support services. |
| 416044 | Account 416044 | ₹10,39,47,405.02 | 8,417 | 8,377 | 4.3% | Routine operational expenditure and plant support services. |
| 431042 | Rent - Material Godowns & Warehousing | ₹9,74,45,590.42 | 659 | 489 | 4.1% | Warehouse leases: multiple godowns posted in September (e.g. ₹27L & ₹17.8L bulk entries). |
| 431000 | Electricity & Power Consumption Charges | ₹7,24,88,841.61 | 844 | 99 | 3.0% | Electricity grid true-ups: factory power settlements for Tadgam & DGVCL. |
| 421024 | Account 421024 | ₹6,75,90,227.00 | 1,265 | 202 | 2.8% | Routine operational expenditure and plant support services. |
5. Spend Stratification (Management Control Tiers)
Stratifies all vouchers into operational value tiers to guide delegation of authority, budget thresholds, and procurement review.
> ₹2.5L Strategic
Executive / Board Approval
₹180.06 Cr
2,399 vouchers (2.3%)
56.6% Spend
Control Mandate: Detailed contract & invoice review; verify operational delivery milestones.
₹50K – ₹2.5L Major
Department Head / VP Approval
₹83.47 Cr
7,678 vouchers (7.3%)
26.2% Spend
Control Mandate: Confirm 3 vendor price comparisons and departmental budget authorization.
₹10K – ₹50K Routine
Plant Manager / In-Charge Approval
₹40.80 Cr
17,316 vouchers (16.4%)
12.8% Spend
Control Mandate: Standard 3-way matching of Purchase Order, Goods Receipt, and Invoice.
< ₹10K Petty & Imprest
Supervisory Approval
₹13.87 Cr
77,915 vouchers (74.0%)
4.4% Spend
Control Mandate: Periodic batch review of petty expenses and imprest cash replenishments.
6. Unplanned Cost Surges & Variance Exceptions (>3.5x Baseline)
Multi-line vouchers and freight consignments fully summed. Shows posting date (
pstng_date) when each expenditure was recognized into the General Ledger.
| Posting Date | Voucher No | Consignment / Entries | GL Account | Location (Cost Ctr / BusA) | Amt at Location (INR) | Acct+Location Baseline | Cost Surge | Bill Narration | Cost Controller Finding & Recommendation |
|---|---|---|---|---|---|---|---|---|---|
| 03.08.2026 | 5026073680 | 1 line | 431042 | 13001 / 1130 | ₹38,58,750.00 | ₹0.00 | 38,58,750.0x Higher | Warehouse/Facility Lease: ₹3,858,750 monthly facility cost. Check square footage rate and operational utilization. | |
| 03.07.2026 | 5026045294 | 1 line | 431042 | 13001 / 1130 | ₹38,58,750.00 | ₹0.00 | 38,58,750.0x Higher | Warehouse/Facility Lease: ₹3,858,750 monthly facility cost. Check square footage rate and operational utilization. | |
| 02.04.2026 | 5026000394 | 1 line | 431042 | 13001 / 1130 | ₹38,58,750.00 | ₹0.00 | 38,58,750.0x Higher | Warehouse/Facility Lease: ₹3,858,750 monthly facility cost. Check square footage rate and operational utilization. | |
| 04.05.2026 | 5026012446 | 1 line | 431042 | 13001 / 1130 | ₹38,58,750.00 | ₹0.00 | 38,58,750.0x Higher | Warehouse/Facility Lease: ₹3,858,750 monthly facility cost. Check square footage rate and operational utilization. | |
| 02.06.2026 | 5026030592 | 1 line | 431042 | 13001 / 1130 | ₹38,58,750.00 | ₹0.00 | 38,58,750.0x Higher | Warehouse/Facility Lease: ₹3,858,750 monthly facility cost. Check square footage rate and operational utilization. | |
| 03.08.2026 | 5026061637 | 1 line | 431042 | 13001 / 1130 | ₹38,58,750.00 | ₹0.00 | 38,58,750.0x Higher | Warehouse/Facility Lease: ₹3,858,750 monthly facility cost. Check square footage rate and operational utilization. | |
| 03.07.2026 | 5026046343 | 1 line | 431042 | 13001 / 1130 | ₹38,58,750.00 | ₹0.00 | 38,58,750.0x Higher | Warehouse/Facility Lease: ₹3,858,750 monthly facility cost. Check square footage rate and operational utilization. | |
| 02.06.2026 | 5026029127 | 1 line | 431042 | 13001 / 1130 | ₹36,75,000.00 | ₹0.00 | 36,75,000.0x Higher | Warehouse/Facility Lease: ₹3,675,000 monthly facility cost. Check square footage rate and operational utilization. | |
| 04.05.2026 | 5026012448 | 1 line | 431042 | 13001 / 1130 | ₹36,75,000.00 | ₹0.00 | 36,75,000.0x Higher | Warehouse/Facility Lease: ₹3,675,000 monthly facility cost. Check square footage rate and operational utilization. | |
| 02.04.2026 | 5026000395 | 1 line | 431042 | 13001 / 1130 | ₹36,75,000.00 | ₹0.00 | 36,75,000.0x Higher | Warehouse/Facility Lease: ₹3,675,000 monthly facility cost. Check square footage rate and operational utilization. | |
| 01.08.2026 | 5026060672 | 1 line | 431042 | 18001 / 1180 | ₹27,00,000.00 | ₹0.00 | 27,00,000.0x Higher | Warehouse/Facility Lease: ₹2,700,000 monthly facility cost. Check square footage rate and operational utilization. | |
| 01.04.2026 | 5026000386 | 1 line | 431042 | 18001 / 1180 | ₹27,00,000.00 | ₹0.00 | 27,00,000.0x Higher | Warehouse/Facility Lease: ₹2,700,000 monthly facility cost. Check square footage rate and operational utilization. | |
| 01.06.2026 | 5026029129 | 1 line | 431042 | 18001 / 1180 | ₹27,00,000.00 | ₹0.00 | 27,00,000.0x Higher | Warehouse/Facility Lease: ₹2,700,000 monthly facility cost. Check square footage rate and operational utilization. | |
| 01.07.2026 | 5026050133 | 1 line | 431042 | 18001 / 1180 | ₹27,00,000.00 | ₹0.00 | 27,00,000.0x Higher | Warehouse/Facility Lease: ₹2,700,000 monthly facility cost. Check square footage rate and operational utilization. | |
| 01.05.2026 | 5026012987 | 1 line | 431042 | 18001 / 1180 | ₹27,00,000.00 | ₹0.00 | 27,00,000.0x Higher | Warehouse/Facility Lease: ₹2,700,000 monthly facility cost. Check square footage rate and operational utilization. | |
| 02.04.2026 | 5026000397 | 1 line | 431042 | 13001 / 1130 | ₹7,56,000.00 | ₹0.00 | 7,56,000.0x Higher | Warehouse/Facility Lease: ₹756,000 monthly facility cost. Check square footage rate and operational utilization. | |
| 03.08.2026 | 5026061641 | 1 line | 431042 | 13001 / 1130 | ₹7,56,000.00 | ₹0.00 | 7,56,000.0x Higher | Warehouse/Facility Lease: ₹756,000 monthly facility cost. Check square footage rate and operational utilization. | |
| 03.07.2026 | 5026045301 | 1 line | 431042 | 13001 / 1130 | ₹7,56,000.00 | ₹0.00 | 7,56,000.0x Higher | Warehouse/Facility Lease: ₹756,000 monthly facility cost. Check square footage rate and operational utilization. | |
| 02.06.2026 | 5026029128 | 1 line | 431042 | 13001 / 1130 | ₹7,56,000.00 | ₹0.00 | 7,56,000.0x Higher | Warehouse/Facility Lease: ₹756,000 monthly facility cost. Check square footage rate and operational utilization. | |
| 04.05.2026 | 5026012451 | 1 line | 431042 | 13001 / 1130 | ₹7,56,000.00 | ₹0.00 | 7,56,000.0x Higher | Warehouse/Facility Lease: ₹756,000 monthly facility cost. Check square footage rate and operational utilization. | |
| 30.05.2026 | 5026027872 | 1 line | 441098 | 11006 / 1100 | ₹5,30,309.00 | -₹78,087.40 | 5,30,309.0x Higher | Cost Spike: Voucher is 530309.0x higher than standard account baseline (₹-78,087). Confirm operational requirement. | |
| 29.04.2026 | 5026017352 | 1 line | 441098 | 11006 / 1100 | ₹4,28,326.50 | -₹78,087.40 | 4,28,326.5x Higher | Cost Spike: Voucher is 428326.5x higher than standard account baseline (₹-78,087). Confirm operational requirement. | |
| 30.04.2026 | 526010160 | 4 lines summed | 441001 | 17501 / 1175 | ₹1,38,110.00 | -₹710.03 | 1,38,110.0x Higher | Cost Spike: Voucher is 138110.0x higher than standard account baseline (₹-710). Confirm operational requirement. | |
| 29.04.2026 | 5026009355 | 1 line | 431043 | 16201 / 1162 | ₹1,35,125.00 | ₹0.00 | 1,35,125.0x Higher | Warehouse/Facility Lease: ₹135,125 monthly facility cost. Check square footage rate and operational utilization. | |
| 30.04.2026 | 5026017093 | 1 line | 431043 | 16201 / 1162 | ₹1,35,125.00 | ₹0.00 | 1,35,125.0x Higher | Warehouse/Facility Lease: ₹135,125 monthly facility cost. Check square footage rate and operational utilization. |