You can carry out intercompany processing for make-to-order items.
Example
Companies A and B belong to the same group but have different company codes.
An order is placed with Company A for a configurable material. The configurable material is to be delivered by Company B. Company A creates a sales order and Company B a production order.
Costs for the make-to-order item in the sales order and the production order of 100 USD are combined in a controlling object in Company B.
Company A sends an invoice of 200 USD to its customer.
Revenue is updated in Profitability Analysis, Company A.
Company B sends Company A an internal invoice of 120 USD.
Costs are posted in Company A for the 120 USD billed in the invoice from Company B.
Company B compares the 120 USD billed in the invoice from Company B and the costs of 100 USD posted in Company B. The difference of 20 USD is posted as revenue.