POD ( Proof of delivery ) for COGS vs Revenue Recognition

Hello Experts,

I have tried to figure out how can I delay the COGS ( Cost of
Goods Sold ) financial posting in the same time with The Invoice
creation if the invoice will be created based on the Proof of
delivery ( POD ) . This is important on the mont end process ,
because the COGS and the Revenue Recognition financial posting
can be in two different months.Please let me know how can I have
the COGS financial posting in the same time with the REvenue
Recognition , if the billing will be created based on POD

Thanks!