COGM会计

Manufactory CompanyCost of Goods Sold:Beginning finished goods inventory 110,000Add  costs of goods manufactured 850,000Goods available for sale 960,000Less: Ending finished goods inventory <150,000>COGS 810,000You can use the Product Cost Planning functions to calculate the cost of goods manufactured (COGM) and cost of goods sold (COGS) for products such as materials and services. The costs may then be analyzed and business decisions (such as "make or buy" decisions) made.The cost of goods manufactured is composed of material and production costs, process costs and overhead (such as material and production overhead). The cost of goods sold consists of the cost of goods manufactured together with sales and administration overhead costs.FeaturesThe following graphic shows how the COGM and COGS are calculated using Product Cost Planning:成本结转的概念：产品在入库之前发生的成本，记为生产成本；产品入库时，入库的这部分产品的生产成本要结转到产品的库存成本；产品销售时，销售的这部分产品的成本要转到销售成本；成本结转的概念：产品在入库之前发生的成本，记为生产成本；产品入库时，入库的这部分产品的生产成本要结转到产品的库存成本；产品销售时，销售的这部分产品的成本要转到销售成本；

销售增长率＝（本年销售收入－去年销售收入）/|去年销售收入|*100%=（9-（-600）/|-600|=609/600=101.5%

COGM:Cost of Goods Manufacture 生产制造成本＝材料＋直接人工＋制造费用，制造成本法的概念。

前一个COGS

Manufactory CompanyCost of Goods Sold:Beginning finished goods inventory 110,000Add  costs of goods manufactured 850,000 Goods available for sale 960,000 Less: Ending finished goods inventory <150,000> COGS 810,000You can use the Product Cost Planning functions to calculate the cost of goods manufactured (COGM) and cost of goods sold (COGS) for products such as materials and services. The costs may then be analyzed and business decisions (such as "make or buy" decisions) made. The cost of goods manufactured is composed of material and production costs, process costs and overhead (such as material and production overhead). The cost of goods sold consists of the cost of goods manufactured together with sales and administration overhead costs.FeaturesThe following graphic shows how the COGM and COGS are calculated using Product Cost Planning: 成本结转的概念：产品在入库之前发生的成本，记为生产成本；产品入库时，入库的这部分产品的生产成本要结转到产品的库存成本；产品销售时，销售的这部分产品的成本要转到销售成本；