Cost of Goods Manufactured

Definition: Cost of Goods Manufactured reports the total production cost of goods completed during the period in a manufacturing company. It flows from the sch…

Equation

COGM = DM Used + DL + MOH + Beginning WIP − Ending WIP

Cost of Goods Manufactured reports the total production cost of goods completed during the period in a manufacturing company. It flows from the schedule of cost of goods manufactured into the cost of goods sold calculation.

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