Menghitung COGM dan 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
Notes:
Costing Component
|
|
1. Product (Base, Slurry, Cream, Coating, dusting, etc) |
2. Packaging (CB, etiket, lakban, IB, etc) |
3. Direct Labour |
4. Depreciation |
5. Utility (Energy (Gas, Listrik)) |
6. FOH atau OMC |
|
Total Cost: 1+2+3+4+5+6 |
GP: DBP-Total Cost |
%GP=GP/DBPX100% |