Controlling, Oracle PL/SQL, 2026
Controlling built the income statement outside the system because the standard report did not compare years, forecast or drill from an account down to entries. I built the P&L as a Sankhya dashboard, in two versions for different clients: a professional services firm, with comparison and forecasting, and a company that sells goods, with cost of goods sold and a choice between cash and accrual basis.
| Code | Account | Amount | Share |
|---|---|---|---|
| 1000 | Net income (=) | R$ 84,210.00 | 8.42% |
| 1100 | Gross profit (=) | R$ 312,540.00 | 31.25% |
| 1110 | Net revenue (=) | R$ 1,000,120.00 | 100.00% |
| 1120 | COGS (−) | R$ −691,900.00 | 69.18% |
| 1200 | Operating expenses (−) | R$ −228,330.00 | 22.83% |
| 1210 | Administrative | R$ −131,050.00 | 13.10% |
| 1220 | Selling | R$ −97,280.00 | 9.73% |
Illustrative amounts and chart of accounts. Each line opens a second level with the receivables, payables and invoices behind it.
Accounts and their links to expense categories and cost centers live in tables the users maintain themselves. New accounts are added through the screen, without touching the query. Any line opens the documents behind it, and the detail adds up to the total clicked.
Actuals for two fiscal years with vertical and horizontal analysis, plus a monthly view with month-over-month change. The forecast uses a percentage over the prior year or an entered amount, and totals roll up already calculated.
Switching the basis changes expenses, which follow the payment or transaction date, but keeps revenue, returns and COGS. Gross profit stays stable.
Cost comes from confirmed invoices, using the cost type chosen in the dashboard (average, replacement, management). Rounding is done per invoice, so the levels add up without cent differences.
When the expense category and cost center pointed to different accounts, the same amount was counted twice. A priority rule now picks a single destination for each entry, including allocated ones.
The P&L went through external validation. The gap with the tax ledger was traced to entries classified under the wrong category, fixed at the source rather than hidden in the query. Actuals were checked against the revenue report the company already used.
What the dashboard guarantees today.
The detail sum equals the dashboard line, including COGS.
Every entry, allocated or not, lands in a single account.
Cash and accrual change expenses and keep gross profit intact.
Comparison, forecasting and monthly analysis come straight from the ERP.