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  • Rumus Perhitungan COGM & COGS

    Enviado por

    super_agus
    3K visualizações1 página
    This document provides formulas for calculating COGM (Cost of Goods Manufactured) and COGS (Cost of Goods Sold) in 3 steps. It defines prime cost as direct materials cost plus direct labor cost. It then defines total factory cost as prime cost plus factory overhead. Finally, it provides the full formulas for calculating COGM by considering work in process inventory, and for calculating COGS by considering finished goods inventory.

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    This document provides formulas for calculating COGM (Cost of Goods Manufactured) and COGS (Cost of Goods Sold) in 3 steps. It defines prime cost as direct materials cost plus direct labor cost. It then defines total factory cost as prime cost plus factory overhead. Finally, it provides the full formulas for calculating COGM by considering work in process inventory, and for calculating COGS by considering finished goods inventory.

    Direitos autorais:

    Attribution Non-Commercial (BY-NC)
    Baixe no formato PDF, TXT ou leia online no Scribd
    Sinalizar o conteúdo como inadequado
    3K visualizações1 página

    Rumus Perhitungan COGM & COGS

    Enviado por

    super_agus
    This document provides formulas for calculating COGM (Cost of Goods Manufactured) and COGS (Cost of Goods Sold) in 3 steps. It defines prime cost as direct materials cost plus direct labor cost. It then defines total factory cost as prime cost plus factory overhead. Finally, it provides the full formulas for calculating COGM by considering work in process inventory, and for calculating COGS by considering finished goods inventory.

    Direitos autorais:

    Attribution Non-Commercial (BY-NC)
    Baixe no formato PDF, TXT ou leia online no Scribd
    Sinalizar o conteúdo como inadequado
    de 1

    Rumus Perhitungan COGM & COGS

    Berikut ini formula untuk menghitung COGM dan COGS. Semoga bermanfaat!! Prime Cost = Direct Materials Cost + Direct Labor Cost Total Factory Cost or Manufacturing Cost = Direct Materials + Direct Labor Cost + Factory Overhead Conversion Cost = Direct Labor Cost + Factory Overhead Cost Cost of Goods Manufactured (COGM) = Total Factory Cost + Opening Work in Process Inventory Ending Work in Process Inventory Or Cost of Goods manufactured = Direct materials cost + Direct labor cost + Factory overhead cost + Opening work in process inventory Ending work in process inventory Cost of goods sold (COGS) = Cost of goods manufactured + Opening finished goods inventory Ending finished goods inventory Or Cost of goods sold = Direct materials cost + Direct labor cost + Factory overhead cost + Opening work in process inventory Ending work in process inventory + Opening finished goods inventory Ending finished goods inventory Number of units manufactured = Units sold + Ending Finished Goods units Opening finished goods units Per unit cost of goods manufactured = Cost of goods manufactured / Units manufactured Materials used or consumed = Opening inventory or materials + Net purchases of materials Ending inventory of materials

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