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Interpretation of the value posted to a P&L account at production order settlement

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Dear Experts,

 

Please what is the implication or interpretation of the value posted to a P&L account when production order settlement is carried?

I mean when i execute production order settlement, the difference between the total order debits(material + machine + personnel) and credit is posted to a P&L account, What does this value imply or represent?  Does it represent the cost of my output material, or the added value, or the COGM , because the value of the output material  sits in the stock account (GL) assigned to the  valuation class of the output material  already.

 

Thanks in anticipation of your detailed responses


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