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A 36% margin became 6% at month-end, and nothing was posted wrong

I built a small manufacturing company end-to-end inside an SAP S/4HANA sandbox — one plant, one product, one month — specifically to watch what the month-end close does to a margin that looks healthy…

  • Margin drops from 36% to 6% after month-end close
  • Three gates cause shift: cost center revaluation, order variance, actual costing
  • Actual costing reveals 6,000 variance moves to income statement

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