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Almost two years has passed since original version of the article was published.Axapta made considerable progress during these two years (DAX 2009 was released, which introduced some radical improvements in costing area).
After that, system calculates the difference between the initial (estimated) issue cost price and the true issue cost price, then system writes this down into inventory transactions and inventory adjustments.
Then – GL postings for these adjustments are created. In a general, during a posting of an initial inventory issue, system might not have all information required to calculate a true cost price.
To my opinion, it is caused by costing information being scattered across various parts of the documentation.
In addition, some peculiarities of costing are not described at all and should be learned in a hard way with trial and error approach or by learning of X code of an inventory costing.
For example, if negative inventory is turned on, we can post issues before corresponding receipts; In the Weighted Average model, it is impossible to calculate an issue cost price before all the receipts for a period has been posted; For FIFO/LIFO models, the receipts might be posted out of chronological order and so on.