Before you can begin looking into your business’s profit, you need to understand and know how to calculate cost of goods sold (COGS). So, where do you begin? Start here by learning all about COGS, including how to find cost of goods sold and what you can use it for.
卖商品的费用是多少？
您的商品成本销售，也称为销售成本或服务成本，是生产企业产品或服务的成本。COG包括以下成本：
- Direct labor
- 材料创造良好
销售的货物成本仅包括您销售每种产品或服务的生产（例如，木材，螺丝，油漆，劳动力等）的费用。计算销售商品的成本时，不包括创建您不销售的产品或服务的成本。
齿轮不包括间接成本, such as distribution expenses.Do notfactor things like utilities, marketing expenses, or shipping fees into the cost of goods sold. Again, COGS only includes the production costs.
COGS与营业费用
作为一个企业经营者,你可能heard of operating expenses at some point. But, what’s the difference betweenCOGS与营业费用还
运营费用或OPEX是公司在正常业务运营期间的成本招致，以保持公司运行和运行。基本上，营业费用与COGS相反，包括selling, general, and administrative expenses。
Chances are, if an expense doesn’t fall under COGS, it typically falls under operating expenses. Here are a few examples of operating expenses:
- Rent
- Equipment
- Marketing
- Salaries and wages (other than direct labor)
- 保险
- 办公用品
- 保险
货物成本已售公式
计算齿轮非常简单。要查找销售的货物成本，请使用COGS公式：
COGS = Beginning Inventory + Purchases During the Period – Ending Inventory
不确定在哪里可以将上述信息插入公式？不用担心 - 这是你所需要的一切的细分：
- Beginning inventory: Amount ofinventoryleft over from the previous period (e.g., month, quarter, etc.)
- Purchases during the period: Cost of what you purchased during the accounting period
- Ending inventory: Inventory you did not sell during the period
收集上述信息后，您可以开始计算销售的商品费用。根据您的业务和目标，您可以决定每周计算COGS，每月，季度或每年。
Cost of goods sold example
Let’s say you want to know your cost of goods sold for the quarter. You record beginning inventory on January 1 and ending inventory on March 31 (end of Quarter 1).
您的业务有15,000美元的开始库存。本季度的购买总额高达7,000美元。而且，您的结束库存为4,000美元。使用商品成本计算的季度查找您的齿轮总计。
COGS = Beginning Inventory + Purchases During the Period – Ending Inventory
COGS = $15,000 + $7,000 – $4,000
Your cost of goods sold for the quarter is $18,000.
计算毛利利润
确定销售商品成本后，您可以找到您的业务毛利于该期间。Gross profit扣除制作产品的成本或提供服务后，收入是否剩余。要找到毛利，请使用以下公式：
Gross Profit = Revenue – COGS
Let’s say you have revenue of $50,000 for the quarter. Subtract your COGS of $18,000 from $50,000.
Gross Profit = $50,000 – $18,000
Your gross profit for the period is $32,000.
Importance of COGS in business
So, why is your cost of goods sold so important to your business? Well, your COGS can tell you很多信息，包括：
- 您的利润是多少
- If you need to change your pricing
- If you’re spending too much on costs to produce the product or service
利润
再次，您可以使用您的商品成本销售，以找到您的业务的毛利利润。当你知道你的毛利时，你可以计算你的net profit, which is the amount your business earns after subtracting all expenses.
Knowing your business’s profits can help you:
- Make financial decisions
- 寻求融资（例如，商业贷款的）
- Determine if you need to make adjustments
Pricing
定价您的产品和服务是您作为业务主的最大责任之一。就像金发姑娘一样，您需要找到适合您的产品或服务的价格。否则，您可以在利润上休息。
如果您的产品价格过高，您可能会降低兴趣和销售。如果您的产品价格太低，则不会备受利润足够的利润。
要查找甜蜜的地方，涉及定价，请使用您销售的商品成本。如果您了解您的齿轮，您可以设置留下健康的价格利润率。并且，您可以确定特定产品的价格是否需要增加。
For example, let’s say your cost of goods sold for Product A equals $10. You need to price the product higher than $10 to turn a profit. If you price it less than $10, you will not turn a profit.
Costs
如果您在生产成本上花费过多，您的齿轮也可以告诉您。您的生产成本越高，您的产品或服务需要更高的产品来盈利。
如果您注意到您的生产成本太高，您可以寻找减少费用的方法，例如找到新供应商。
会计for cost of goods sold
You can find your cost of goods sold on your businessincome statement。An income statement details your company’s profits or losses over a period of time, and is one of the mainfinancial statements。
On your income statement, COGS appears under your business’s sales (aka revenue). Deduct your COGS from your revenue on your income statement to get your gross profit.
当你谈到你的时候，你的齿轮也发挥着作用资产负债表。资产负债表列出了当前资产下的业务库存。使用资产负债表查找您的结束库存余额。
Cost of goods sold account
那么，齿轮是什么样的账户？货物成本售出资产吗？责任？
COG是一种费用。费用在运营期间的业务是您的业务。
When you create aCOGS日记入场, increase expenses with a debit, and decrease them with a credit.
Changes in COGS
Your cost of goods sold can change throughout the accounting period. COGS depends on changing costs and the inventory methods you use.
The three inventory costing methods include:
- FIFO（首先，先出来）：首次出售或购买的第一个项目
- Lifo（持续的，首先）：上次制作或购买的商品是第一次出售
- 平均成本：每件项目计算平均成本
The method you use depends on your type of inventory. And, the美国国税局设定了具体规则for which method you can use and when you can make changes to your inventory cost method.
If you use the FIFO method, the first goods you sell are the ones you purchased or manufactured first. Generally, this means that you sell your least expensive products first. As a result, you record a lower cost of goods sold.
Under the LIFO method, you sell the most recent goods you purchased or manufactured. With LIFO, your COGS might be higher.
通过平均方法，您将平均您的库存，以确定销售的货物费用。这使您的齿轮比FIFO或LIFO方法更加级别。
本文已从2015年8月25日的原始出版日期更新。
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