经营企业的一部分是在书籍中记录日常运营成本。这些费用分为两类：出售商品成本（COG）或运营费用。但是两者有什么区别？请继续阅读以了解销售商品的成本与运营费用以及如何在完成书籍时告诉差异。
出售商品成本与运营费用
COGS and operating expenses are both costs you incur during your business’s daily operations. You must record them separately on your business’sincome statement。Failing to accurately record them can throw off your财务报表和书籍。
To understand the difference between cost of goods sold and operating expenses, check out the overview and examples of both below.
Cost of goods sold
这cost of goods sold也称为销售成本或服务成本，是生产您的产品或服务的成本。您的齿轮包括生产产品的直接成本，例如：
- 直接材料
- 直接人工
齿轮不包括间接费用，例如间接费用。计算出售商品成本时，不要考虑诸如公用事业，营销，租金和运输费用之类的成本。
For example, the cost of goods sold for a cup of coffee accounts for things like the to-go cup, sleeve, coffee filter, water, coffee beans, etc. It does not include other costs, like electricity to run machinery.
要查找产品上出售的商品成本，请增加原材料的成本和直接人工。使用以下公式在一段时间内（例如，月，季度，年）确定您的总齿轮：
COGS = Beginning Inventory + Purchases During the Period – Ending Inventory
您的开头清单是上一个阶段的剩余清单。添加您在此期间购买的成本。减去您在期末未出售的库存。瞧！您有出售商品的费用。
您的齿轮可以帮助您设定价格，从而使您健康利润率。更不用说，它可以帮助您计算业务的整体利润。
计算齿轮示例
假设您的企业的开头库存为5,000美元，在此期间（季度）的购买$ 1,500，终点库存为500美元。将您的总数插入COGS公式中，以找到您在此期间出售的商品成本。
COGS = $5,000 + $1,500 – $500
Your cost of goods sold for the quarter is $6,000.
Operating expenses
营业费用(OPEX),也称为操作expenditures or operational expenses, are costs companies incur during normal operations to keep the business up and running. An operating expense is an ongoing cost of running a business. Operating expenses might also be referred to asSG＆A（销售，一般和行政费用）。
本质上，操作费用与齿轮相反。它包括所有不属于出售商品类别的费用，并且与商品或服务的生产没有直接相关的费用。以下是运营费用的一些示例：
- 租
- Equipment
- Marketing
- 工资和工资（直接劳动除外）
- 保险
- 办公用品
同样，运营费用不包括出售商品成本（例如直接材料和人工）。要计算您的总运营费用，请添加所有运营成本。
像齿轮一样，运营费用可以向您展示您的业务有多盈利。运营费用的增加意味着您的公司的利润减少。
您可能会尝试减少运营费用，以提高利润。但是，您必须小心，以确保您不要牺牲质量和企业的诚信。企业可以通过自动执行任务，取消未使用的服务和订阅来减少运营费用，并在购买之前购物。看看你的operating budgetto see where you can cut costs.
这IRS also allows businesses to deduct operating expenses if the business is for-profit. To learn more about whatbusiness expenses您可以扣除，查看IRS的网站。
运营费用示例
Say you own a bakery. Each month, you pay $800 in rent, $150 for insurance, $3,500 for payroll costs, $100 for marketing, $250 for utilities, and $50 for office supplies. To find your total operating expenses for the month, add up your expenses:
运营费用= $ 800 + $ 150 + $ 3,500 + $ 100 + $ 250 + $ 50
您在此期间的总运营费用为4,850美元。
Recording COGS and operating expenses in your books
销售成本和运营费用都是支出帐户的类型。您可以在单独的部分中找到业务损益表上的运营费用和齿轮。您的损益表是一份财务报告，显示您的企业在一定时间内的利润和亏损。
这是您对COGS和OPEX的损益表的样子的示例：
| 收入 | $10,000 |
| Cost of Goods Sold | $ 2,000 |
| 毛利 | $ 8,000 |
| 花费 | |
| Marketing | $ 200 |
| 工资单Expense | $ 2,000 |
| 保险 | $ 200 |
| 办公用品 | $50 |
| 公用事业 | $250 |
| 租 | $ 800 |
| 总费用 | $ 3,500 |
| 净利 | $4,500 |
To find gross profit, subtract COGS from your total revenue. Then, subtract your total operating expenses from your gross profit to find net profit.
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