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COGM in Production order

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Dear SAP community

Kindly , I face a problem that the COGM in the attachment file amounted with 218,840.07 , However the total target cost is only 195,493.88 , what is the reason of this difference ,

My first question is the COGM equal of all target costs ( standard costs) , and the difference may be comes that we didn't run the KKS1 ?

and also my question

the three steps that I will run monthly cogm-problem.pngin PP module in SAP

1.Tcode : KKAO

2. T code : KKS1

3. T code : CO88

and what Happens if I miss KKS1

Regards

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