> ## 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.

# Managerial Results Calculation

## What do you want to check?<br />

Follow the steps below to check the data:

1. NET SALES REVENUE;

DISCOUNTS; CANCELED SALES; CUSTOMER RETURNS;

2. COST OF GOODS SOLD;
3. BONUSES / CONTRACTS / OTHER REVENUE;

BONUSES; CONTRACTS; OTHER REVENUE; FUNDS;

4. LOSS AND BREAKAGE;

LOSS; BREAKAGE;

5. EXPENSE PAYMENTS;

CARD FEES; CONSUMPTION;

1. NET SALES REVENUE; View the correct VR Master screen to check the data. Administrative / Administrative Queries / Inbound and Outbound

<Card title="image" icon="sparkles" />

* DISCOUNTS / CANCELED SALES; See the correct VR Master screen for checking the Controller 360 data; Administrative / Administrative Queries / POS Sales

<Card title="image" icon="sparkles" />

* CUSTOMER RETURNS; See the correct VR Master screen for checking the Controller 360 data; Invoice / Entry

<Card title="image" icon="sparkles" />

2. COST OF GOODS SOLD; See the correct VR Master screen for checking the Controller 360 data; Administrative / Administrative Queries / Sales Trial Balance

<Card title="image" icon="sparkles" />

3. BONUSES; See the correct VR Master screen for checking the Controller 360 data; Invoice / Entry

<Card title="image" icon="sparkles" />

* CONTRACTS; See the correct VR Master screen for checking the Controller 360 data; Finance / Accounts Receivable / Contract / Receipt

<Card title="image" icon="sparkles" />

* OTHER REVENUE; See the correct VR Master screen for checking the Controller 360 data; Finance / Accounts Receivable / Other Revenue / Receipt

<Card title="image" icon="sparkles" />

* FUNDS; See the correct VR Master screen for checking the Controller 360 data; Finance / Accounts Receivable / Funds / Receipt

<Card title="image" icon="sparkles" />

4. LOSS & BREAKAGE; See the correct VR Master screen for checking the Controller 360 data; Inventory / Loss

<Card title="image" icon="sparkles" />

* BREAKAGE; See the correct VR Master screen for checking the Controller 360 data; Inventory / Breakage

<Card title="image" icon="sparkles" />

5. EXPENSE PAYMENTS; See the correct VR Master screen for checking the Controller 360 data; Finance / Accounts Payable / Supplier

<Card title="image" icon="sparkles" />

* CARD FEES; See the correct VR Master screen for checking the Controller 360 data; Finance / Cash / Receipt

<Card title="image" icon="sparkles" />

* CONSUMPTION; See the correct VR Master screen for checking the Controller 360 data; Inventory / Consumption

<Card title="image" icon="sparkles" />

Differences Between DRO and Managerial Results There are relevant conceptual differences between DRO and Managerial Results because they use different calculation models.

In DRO: – Sales are presented as net amounts, meaning taxes are deducted. – COGS is calculated without taxes. – Sales taxes are calculated using estimates or predefined values.

In Managerial Results: – Sales are presented as gross amounts, including taxes. – COGS is calculated with taxes. – Sales taxes are recorded according to the amounts actually calculated, based on the actual tax payment documents.

These structural differences demonstrate that they provide distinct views of results calculation, each with its own criteria and calculation bases. Therefore, direct comparisons between DRO and Managerial Results are not recommended because each report serves different analytical purposes.