How can Debit in COGS directly rather than DCOGS in OPM PMAC method R12

We are using OPM R12 and PMAC cost type.In R12 ,there is DCOGS,that is ---------------------------------------------------
When sales order issue occured:-
DCOGS---Debit
INV-----Credit
After run COGS RECOGNITION programs
COGS----Debit
DCOGS---Credit
---------------------------------------------------
Meanwhile,COGS recogn processes prior to starting the period close process.

1) I want to know is there any method(like SLA) to debit in COGS directly  like 11i before,that is
When sales order issue occured:
COGS---Debit
INV-----Credit
Thus,we will no need to run three programs to do cogs recogn processes
2)Am I correct that by cogs recogn direcly will no impact on period closing?