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%