Calculez le coût des marchandises vendues (CMV) pour les systèmes d'inventaire périodique et perpétuel. Inclut les méthodes FIFO, LIFO, du coût moyen pondéré et des indicateurs financiers.
Calculez le coût des marchandises vendues (CMV) pour les systèmes d'inventaire périodique et perpétuel. Inclut les méthodes FIFO, LIFO, du coût moyen pondéré et des indicateurs financiers.
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coût de Goods Sold (COGS) représente the direct costs de producing goods sold par a company. It includes the coût de materials et labor directly utilisé pour create the product. Understanding COGS est crucial pour calculating gross profit, setting prices, et managing inventory efficiently. ce calculateur supports multiple inventory valuation methods (FIFO, LIFO, Weighted Average) pour periodic et perpetual inventory systems.
Select your calculation method (Periodic, Perpetual, ou Manufacturing). Enter beginning inventory, purchases, adjustments (discounts, returns, freight), et ending inventory. The calculateur calcule COGS, gross profit, gross margin, inventory turnover ratio, et provides performance analysis against industry benchmarks.
Cost of Goods Sold (COGS) refers to the direct costs of producing the goods sold by a company. This amount includes the cost of the materials and labor directly used to create the good. It excludes indirect expenses, such as distribution costs and sales force costs.
The basic formula for COGS is: Beginning Inventory + Purchases (or Additional Inventory Costs) during the period - Ending Inventory at the end of the period.
Calculating COGS is crucial because it determines the company's gross profit. By subtracting COGS from Revenue, you find out exactly how much profit is generated from the actual production or sale of goods before operating expenses are considered. It is also essential for accurate tax reporting.
The 'Purchases' field should generally include the cost of raw materials, freight-in costs (shipping to get the materials to you), and direct labor involved in manufacturing the product.
COGS excludes indirect expenses, often called Operating Expenses (OPEX). These include rent for the office, marketing costs, utilities for the corporate office, and salaries of employees not directly involved in making the product (e.g., HR or sales).
This calculator is primarily designed for businesses that sell physical products (retail, manufacturing, wholesale). Service-based businesses typically do not have 'inventory' in the traditional sense and calculate 'Cost of Services' differently, often tracking direct labor hours instead.
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