Is there a way to manually control the COGS recognition regardless of revenue recognition?

Hello All

We wish to adhere the following business case: assuming in period of Nov-13 my revenues were 10K US$ and i decided to recognize revenue with a portion of 10% and a COGS recognition rate of 10%.

then at the followng period of Dec-13 revenue were recognized with a rate of 10% whereas 5% only were  recognized as COGS.

Is there a way to realize this process on Oracle Projects Suite??

Thanks

Yatir