The purpose of Standard costing items is actually somewhat different that what you quoted below. According the the Accpac Plus IC documentation, if you use Standard costed items, the Standard Cost is what actually is used for the Cost of Sale. The Cost of Sale is what really defines the actual cost of the sale. For this type of item, the Most Recent Cost is only used in the updating of the Inventory control account for GL, to balance against the posted Receipts for the items.

If you print out the Invoice Audit List in OE after performing Day End Processing, you would see 10.00 in the Cost of Sale column, based on your examples below. The GL account being updated with the 10.00 is actually the Cost of Sale account as entered on the Control account set defined for the item. The GL account being updated with the 12.00 or 8.00 is the Inventory control account as defined in the IC Company Profile.

Note also that for Standard costing items, there is a Variance account that is being posted to with actual values and not simply a 'guestimate difference'. If your ledger is to balance at the end of the day, the only justification for this sort of posting to a variance account is that the Cost of Sale is different than the Inventory account update.

Therefore, I would disagree with your assertion that Sales Analysis is picking up the wrong cost from OE. It is the Cost of Sale that Sales Analysis wants, not the Inventory control change. If you really wanted the Cost of Sale to be calculated based on the Most Recent Cost of the item, rather than the Standard Cost, then you should have set up your items using the Moving Average costing method instead. This type of costing method ignores the Standard Cost in calculations, but you still can use it for comparison purposes. The Most Recent Cost is used for determining both the Receipt costs and the Cost of Sale.

Regards,