売上原価を瞬時に計算!ビジネス利益を最大化
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定期棚卸法および継続記録法における売上原価を計算します。先入先出法、後入先出法、加重平均法などの評価方法や、各種財務指標に対応しています。
定期棚卸法および継続記録法における売上原価を計算します。先入先出法、後入先出法、加重平均法などの評価方法や、各種財務指標に対応しています。
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コスト of Goods Sold (COGS) represents the direct costs of producing goods sold by a company. It includes the コスト of materials and labor directly used to create the product. Understanding COGS is crucial for calculating gross 利益, setting prices, and managing inventory efficiently. This 計算機 supports multiple inventory valuation methods (FIFO, LIFO, Weighted 平均) for periodic and perpetual inventory systems.
Select your calculation method (Periodic, Perpetual, or Manufacturing). Enter beginning inventory, purchases, adjustments (discounts, returns, freight), and ending inventory. The 計算機 computes COGS, gross 利益, gross margin, inventory turnover 比率, and 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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