{"id":678,"date":"2020-11-16T17:30:45","date_gmt":"2020-11-16T17:30:45","guid":{"rendered":"https:\/\/dia-eg.com\/?p=678"},"modified":"2023-04-24T10:32:38","modified_gmt":"2023-04-24T10:32:38","slug":"cost-of-goods-manufactured-definition-and","status":"publish","type":"post","link":"https:\/\/dia-eg.com\/index.php\/2020\/11\/16\/cost-of-goods-manufactured-definition-and\/","title":{"rendered":"Cost of Goods Manufactured: Definition and Calculation"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Step 1: Determine the direct materials<\/a><\/li>\n<li><a href=\"#toc-1\">Learn how other ambitious makers are growing their businesses<\/a><\/li>\n<li><a href=\"#toc-2\">How to Get Finished Goods Inventory: An Example<\/a><\/li>\n<li><a href=\"#toc-3\">COGM vs. COGS: What&#8217;s the difference?<\/a><\/li>\n<li><a href=\"#toc-4\">Direct Labor<\/a><\/li>\n<li><a href=\"#toc-6\">Cost of Goods Manufactured Example Calculation<\/a><\/li>\n<li><a href=\"#toc-7\">What is the Cost of Goods Manufactured?<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"258px\" alt=\"cogm formula\"\/><\/p>\n<p>The Cost of Goods Manufactured and the Total Manufacturing Cost are similar and related terms. The Cost of Goods Manufactured is an accounting term that signifies the total expense incurred from turning raw materials inventory into finished goods inventory over a set time period. It gives a broad understanding of the costs of manufacturing, making COGM an invaluable KPI for analyzing the profitability of companies. The total labor and all manufacturing costs other than direct labor are known as conversion costs. These include indirect labor, quality control inspection, indirect materials, machine setups, factory supervision etc.<\/p>\n<ul>\n<li>Take the sum of the labor cost for all employees to find the direct labor cost incurred by the manufacturer in the accounting period.<\/li>\n<li>Recognizing that revenue requires recognizing the COGS\u2014because COGS considers the materials and labor costs applied to each unit sold.<\/li>\n<li>This includes the cost of raw materials, labor, and overhead expenses.<\/li>\n<li>It\u2019s a measure of the true cost of a manufactured item, including labor and overhead.<\/li>\n<li>So, the Total Manufacturing Cost for the quarter is the sum of the direct material and labor costs, plus manufacturing overhead.<\/li>\n<\/ul>\n<p>This type of inventory is the final stage of the manufacturing process, where the products are ready for wholesale distribution and wholesale sales. There is a raw materials account, a WIP inventory account, and a finished goods inventory account. When manufacturing is complete, the WIP account is credited and the finished goods inventory account is debited. If you know exactly what amount of inventory your business is capable of producing, you\u2019ll make smarter raw materials purchases.<\/p>\n<h2 id=\"toc-0\">Step 1: Determine the direct materials<\/h2>\n<p>So, if an indirect production cost is related to manufacturing facilities anyhow; then it is counted as a manufacturing overhead cost. Electricity, gas, maintenance, depreciation, factory supplies, rent and taxes of the manufacturing facilities are some of the examples of manufacturing overhead cost. Manufacturing overhead is a part of the COGM formula; more specifically one of the components in the total manufacturing cost part. However, what should we include into manufacturing overhead is a complicated matter and doesn\u2019t have a certain answer. The Cost Of Goods Manufactured formula is a powerful tool to help managers analyze their company&#8217;s production costs. Businesses use COGM to measure the direct expenses of manufacturing goods and services.<\/p>\n<ul>\n<li>Many companies use their timesheet logs to see their actual expenses every period.<\/li>\n<li>This perpetual inventory system takes a lot of work out of accounting, freeing up time that could be better used elsewhere.<\/li>\n<li>All you need to do is calculate the direct material cost according to the formula; which in Excel you can do it among the relevant cells.<\/li>\n<li>COGM could be defined as the overall picture of how much a business spent to turn their inventory into the finished products.<\/li>\n<li>COGS includes making products from raw materials, shipping, storage, and the labor rate.<\/li>\n<\/ul>\n<p>The best way to increase your profit margin is to reduce your total manufacturing cost without compromising the product quality. The Finished Goods Inventory is the difference between the beginning raw materials inventory and the ending finished goods inventory. In other words, you subtract the beginning raw materials inventory from the finished goods inventory. <a href=\"https:\/\/www.bollyinside.com\/featured\/the-primary-basics-of-successful-cash-flow-management-in-construction\/\">construction bookkeeping<\/a> You can calculate Direct materials by adding the beginning raw materials to the purchases made and subtracting that total from the ending raw materials. COGM is used to determine whether their production costs are high or low than their generated income or revenue. In this example, labor rate is given as $10 per hour and the total worked hours are 450,000.<\/p>\n<h2 id=\"toc-1\">Learn how other ambitious makers are growing their businesses<\/h2>\n<p>This includes the resources needed to pay for their regular working hours and also the overtime fees that they have put into their service. Direct materials are the supplies necessary to manufacture the product. In other words, to calculate cost-effectively, the beginning WIP inventory and ending WIP inventory must be given the appropriate attention. The cost of goods manufactured calculates the total value of the progress inventory considering the total manufacturing cost incurred to produce the  finished products for retail. After  the calculation, the COGM value is then transferred to a final inventory account.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"255px\" alt=\"cogm formula\"\/><\/p>\n<p>Knowing COGM allows you to increase the bottom line by making adjustments where necessary. Knowing your Cost of Goods Manufactured is a good way of getting an overview of production costs and how they relate to the bottom line. Calculating COGM allows management to identify cash drains, adjust prices, and track the development <a href=\"https:\/\/menafn.com\/1106041793\/How-to-effectively-manage-cash-flow-in-the-construction-business\">https:\/\/menafn.com\/1106041793\/How-to-effectively-manage-cash-flow-in-the-construction-business<\/a> of the business. Another option is to use dedicated COGS tracking software, such as Craftybase. These programs automate much of the data entry process and generally offer more features than a spreadsheet, such as the ability to track inventory levels, generate real time pricing guidance and generate reports.<\/p>\n<h2 id=\"toc-2\">How to Get Finished Goods Inventory: An Example<\/h2>\n<p>WIP is usually used at the end of the accounting period or when a new accounting period is starting. Manufacturing\/overhead costs include expenses that are not related to production. For instance, the glue used, sandpaper procurement, insurance, and taxes.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"251px\" alt=\"cogm formula\"\/><\/p>\n<div itemScope itemProp=\"mainEntity\" itemType=\"https:\/\/schema.org\/Question\">\n<div itemProp=\"name\">\n<h3>What is Cogm in accounting?<\/h3>\n<\/div>\n<div itemScope itemProp=\"acceptedAnswer\" itemType=\"https:\/\/schema.org\/Answer\">\n<div itemProp=\"text\">\n<p>What is Cost of Goods Manufactured (COGM)? Cost of Goods Manufactured (COGM) is a term used in managerial accounting that refers to a schedule or statement that shows the total production costs for a company during a specific period of time.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Content Step 1: Determine the direct materials Learn how other ambitious makers are growing their businesses How to Get Finished Goods Inventory: An Example COGM vs. COGS: What&#8217;s the difference? Direct Labor Cost of Goods Manufactured Example Calculation What is the Cost of Goods Manufactured? The Cost of Goods Manufactured and the Total Manufacturing Cost &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/dia-eg.com\/index.php\/2020\/11\/16\/cost-of-goods-manufactured-definition-and\/\"> <span class=\"screen-reader-text\">Cost of Goods Manufactured: Definition and Calculation<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-678","post","type-post","status-publish","format-standard","hentry","category-bookkeeping"],"_links":{"self":[{"href":"https:\/\/dia-eg.com\/index.php\/wp-json\/wp\/v2\/posts\/678","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dia-eg.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dia-eg.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dia-eg.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dia-eg.com\/index.php\/wp-json\/wp\/v2\/comments?post=678"}],"version-history":[{"count":1,"href":"https:\/\/dia-eg.com\/index.php\/wp-json\/wp\/v2\/posts\/678\/revisions"}],"predecessor-version":[{"id":679,"href":"https:\/\/dia-eg.com\/index.php\/wp-json\/wp\/v2\/posts\/678\/revisions\/679"}],"wp:attachment":[{"href":"https:\/\/dia-eg.com\/index.php\/wp-json\/wp\/v2\/media?parent=678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dia-eg.com\/index.php\/wp-json\/wp\/v2\/categories?post=678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dia-eg.com\/index.php\/wp-json\/wp\/v2\/tags?post=678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}