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Cost of Goods Sold Calculator

This calculator helps determine the cost of goods sold (COGS) during an accounting period. It's essential for calculating gross profit, managing inventory, and preparing accurate financial reports in retail, manufacturing, and service industries.

COGS (Cost of Goods Sold) Calculator

Input Fields
BI
$
Value of inventory at the start of the period
P
$
Inventory purchased during the period
EI
$
Value of inventory remaining at the end of the period

Cost of Goods Sold Formula

Formula
$$\text{COGS} = \text{Beginning Inventory} + \text{Purchases} – \text{Ending Inventory}$$

Explanation:
COGS measures the direct cost of producing or purchasing the goods a company sells during a specific period. It excludes indirect expenses like distribution or marketing and is crucial for understanding profitability.

Cost of Goods Sold is a key component of a company’s income statement. It directly affects gross profit and is often used for:

  • Pricing strategies
  • Tax reporting
  • Inventory management

Example Variables:

  • Beginning Inventory: $15,000
  • Purchases: $10,000
  • Ending Inventory: $5,000
  • COGS = 15,000 + 10,000 – 5,000 = $20,000

Use Cases:

  • Retail and eCommerce businesses tracking stock value
  • Manufacturing businesses calculating production cost
  • Financial analysis and audit preparation
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