> ## Documentation Index
> Fetch the complete documentation index at: https://docs.controller360.com.br/llms.txt
> Use this file to discover all available pages before exploring further.

# Management Results Calculation

## What do you want to verify?

To verify the data, follow the steps below:

![Management Results Calculation](https://mintcdn.com/controller-tech/xEN08cy6-Cu2_ePP/images/Apura%C3%A7%C3%A3o-de-Resultado_Gerencial_01-2.png?fit=max\&auto=format\&n=xEN08cy6-Cu2_ePP\&q=85\&s=1b6f34c2d08509b224146f6ee6bb219e)

## 1. Net Sales Revenue

Access the correct **VR Master** screen to verify the data:

**Administrative / Administrative Inquiries / Entry and Exit**

![Net Sales Revenue](https://mintcdn.com/controller-tech/xEN08cy6-Cu2_ePP/images/Tela-VR-Master_MC_Vendas_New-2.png?fit=max\&auto=format\&n=xEN08cy6-Cu2_ePP\&q=85\&s=0979fc21bae196ea94df188c63f66f65)

## Discounts / Canceled Sales

Access the following **VR Master** screen to verify the Controller360 data:

**Administrative / Administrative Inquiries / POS Sales**

![Sales Discounts](https://mintcdn.com/controller-tech/xEN08cy6-Cu2_ePP/images/Receita-L%C3%ADquida-de-Vendas_Descontos-3.png?fit=max\&auto=format\&n=xEN08cy6-Cu2_ePP\&q=85\&s=65c3d0a968947fecaf0d8cb1a735dd83)

## Customer Returns

Access the following **VR Master** screen to verify the Controller360 data:

**Invoice / Entry**

![Customer Returns](https://mintcdn.com/controller-tech/xEN08cy6-Cu2_ePP/images/Devolu%C3%A7%C3%A3o-Clientes-1.png?fit=max\&auto=format\&n=xEN08cy6-Cu2_ePP\&q=85\&s=36d1a4377e06458d138519d4fcb48ebd)

## 2. Cost of Goods Sold

Access the following **VR Master** screen to verify the Controller360 data:

**Administrative / Administrative Inquiries / Sales Trial Balance**

![Cost of Goods Sold](https://mintcdn.com/controller-tech/xEN08cy6-Cu2_ePP/images/Custo-da-Mercadoria-Vendida-1.png?fit=max\&auto=format\&n=xEN08cy6-Cu2_ePP\&q=85\&s=3a73176b1dfbfca648a230773608efee)

## 3. Bonuses

Access the following **VR Master** screen to verify the Controller360 data:

**Invoice / Entry**

![Bonuses](https://mintcdn.com/controller-tech/xEN08cy6-Cu2_ePP/images/Bonifica%C3%A7%C3%B5es-1.png?fit=max\&auto=format\&n=xEN08cy6-Cu2_ePP\&q=85\&s=aa8212763a51579377868ce4b12a89bc)

## Contracts

Access the following **VR Master** screen to verify the Controller360 data:

**Financial / Accounts Receivable / Contract / Receipt**

![Contracts](https://mintcdn.com/controller-tech/xEN08cy6-Cu2_ePP/images/Contratos-1.png?fit=max\&auto=format\&n=xEN08cy6-Cu2_ePP\&q=85\&s=3ba69f6aec04a6c6119b79d003bf8e8b)

## Other Revenue

Access the following **VR Master** screen to verify the Controller360 data:

**Financial / Accounts Receivable / Other Revenue / Receipt**

![Other Revenue](https://mintcdn.com/controller-tech/xEN08cy6-Cu2_ePP/images/Outras-Receitas-1.png?fit=max\&auto=format\&n=xEN08cy6-Cu2_ePP\&q=85\&s=71301863a6c32234b848953bc8600fd2)

## Funds

Access the following **VR Master** screen to verify the Controller360 data:

**Financial / Accounts Receivable / Funds / Receipt**

![Funds](https://mintcdn.com/controller-tech/xEN08cy6-Cu2_ePP/images/Verbas-1.png?fit=max\&auto=format\&n=xEN08cy6-Cu2_ePP\&q=85\&s=883f75045dcd917ca601d3bff1957ef6)

## 4. Loss and Breakage

Access the following **VR Master** screen to verify the Controller360 data:

**Inventory / Loss**

![Loss](https://mintcdn.com/controller-tech/xEN08cy6-Cu2_ePP/images/Perda-\(1\)-1.png?fit=max\&auto=format\&n=xEN08cy6-Cu2_ePP\&q=85\&s=8d7251128d5345a2c1a6a3c2855b5862)

## Breakage

Access the following **VR Master** screen to verify the Controller360 data:

**Inventory / Breakage**

![Breakage](https://mintcdn.com/controller-tech/xEN08cy6-Cu2_ePP/images/Quebra-1.png?fit=max\&auto=format\&n=xEN08cy6-Cu2_ePP\&q=85\&s=6262969947fae4be94fd604d627f9ee2)

## 5. Expense Payments

Access the following **VR Master** screen to verify the Controller360 data:

**Financial / Accounts Payable / Supplier**

![Expense Payments](https://mintcdn.com/controller-tech/xEN08cy6-Cu2_ePP/images/Pagamento-de-Despesas-1.png?fit=max\&auto=format\&n=xEN08cy6-Cu2_ePP\&q=85\&s=c3a147d62c3dc34dacd36343fc10ced4)

## Card Fees

Access the following **VR Master** screen to verify the Controller360 data:

**Financial / Cash / Receipt**

![Card Fees](https://mintcdn.com/controller-tech/xEN08cy6-Cu2_ePP/images/Taxas-de-Cart%C3%B5es-1.png?fit=max\&auto=format\&n=xEN08cy6-Cu2_ePP\&q=85\&s=70bc1ca4c54de758fdc13a412291744d)

## Consumption

Access the following **VR Master** screen to verify the Controller360 data:

**Inventory / Consumption**

![Consumption](https://mintcdn.com/controller-tech/xEN08cy6-Cu2_ePP/images/Consumo-1.png?fit=max\&auto=format\&n=xEN08cy6-Cu2_ePP\&q=85\&s=c0e60a340d45c3afe13e4670bae7d6c5)

## Difference Between DRO and Management Results

There are significant conceptual differences between the **DRO** and **Management Results**, as they use different calculation models.

In the **DRO:**

* **Sales are presented as net values**, meaning taxes are deducted.
* **COGS is calculated without taxes**.
* **Sales taxes are calculated using estimates or stipulated values**.

In the **Management Results:**

* **Sales are presented as gross values**, including taxes.
* **COGS is calculated with taxes**.
* **Sales taxes are recorded according to the amounts actually calculated**, based on the actual payment documents.

These structural differences demonstrate that they represent **different approaches to calculating results**, each with its own criteria and calculation bases. Therefore, **direct comparisons between the DRO and Management Results are not recommended**, as each report serves different analytical purposes.


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