Calcule o CMV para sistemas de inventário periódico e permanente. Inclui métodos FIFO, LIFO, média ponderada e métricas financeiras.

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Calculadora de Custo das Mercadorias Vendidas

Calcule o CMV para sistemas de inventário periódico e permanente. Inclui métodos FIFO, LIFO, média ponderada e métricas financeiras.

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What is Cost of Goods Sold?

Cost of Goods Sold (COGS) represents the direct costs of producing goods sold by a company. It includes the cost of materials and labor directly used to create the product. Understanding COGS is crucial for calculating gross profit, setting prices, and managing inventory efficiently. This calculator supports multiple inventory valuation methods (FIFO, LIFO, Weighted Average) for periodic and perpetual inventory systems.

How to use

Select your calculation method (Periodic, Perpetual, or Manufacturing). Enter beginning inventory, purchases, adjustments (discounts, returns, freight), and ending inventory. The calculator computes COGS, gross profit, gross margin, inventory turnover ratio, and provides performance analysis against industry benchmarks.

Perguntas frequentes

What is Cost of Goods Sold (COGS)?

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.

How is COGS calculated?

The basic formula for COGS is: Beginning Inventory + Purchases (or Additional Inventory Costs) during the period - Ending Inventory at the end of the period.

Why is calculating COGS important for my business?

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.

What costs should be included in the 'Purchases' field?

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.

What is excluded from COGS?

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).

Can I use this calculator for a service-based business?

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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