how to handle that the revenue and COGS are not recognized in the different period for internal sale

 For example, today is the last day of this month,i shipped confirm the internal sale order from the factory, but sales branch will receive the internal requisition at next month, i setup the FOB=RECEIPT, It means that when the sales branch received the internal requisiton, the cogs will be recognized for factory, i scheduled  the request "create the ICAR and ICAP " daily, So,the ICAR will generated  and recognized taday,but the COGS of factory will be recognized at next month, they are not in the same period.how to handle this problem?