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  2. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    Cost of goods sold (COGS) is the carrying value of goods sold during a particular period. Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out (FIFO), or average cost. Costs include all costs of purchase, costs of conversion and other costs that are incurred in ...

  3. List of business and finance abbreviations - Wikipedia

    en.wikipedia.org/wiki/List_of_business_and...

    This is a list of abbreviations used in a business or financial context. ... COGS – Cost of Goods Sold; ... For example, $225K would be understood to mean $225,000 ...

  4. Cost of revenue - Wikipedia

    en.wikipedia.org/wiki/Cost_of_Revenue

    Cost of revenue is the total of all costs incurred directly in producing, marketing, and distributing the products and services of a company to customers.. Cost of revenue can be found in the company income statement.

  5. Income statement - Wikipedia

    en.wikipedia.org/wiki/Income_statement

    Cost of Goods Sold (COGS) / Cost of Sales - represents the direct costs attributable to goods produced and sold by a business (manufacturing or merchandizing). It includes material costs , direct labour , and overhead costs (as in absorption costing ), and excludes operating costs (period costs) such as selling, administrative, advertising or R ...

  6. Management accounting - Wikipedia

    en.wikipedia.org/wiki/Management_accounting

    Traditional standard costing (TSC), used in cost accounting, dates back to the 1920s and is a central method in management accounting practiced today because it is used for financial statement reporting for the valuation of income statement and balance sheet line items such as cost of goods sold (COGS) and inventory

  7. FIFO and LIFO accounting - Wikipedia

    en.wikipedia.org/wiki/FIFO_and_LIFO_accounting

    FIFO and LIFO accounting are methods used in managing inventory and financial matters involving the amount of money a company has to have tied up within inventory of produced goods, raw materials, parts, components, or feedstocks. They are used to manage assumptions of costs related to inventory, stock repurchases (if purchased at different ...

  8. Microsoft (MSFT) Q2 2025 Earnings Call Transcript - AOL

    www.aol.com/microsoft-msft-q2-2025-earnings...

    Image source: The Motley Fool. Microsoft (NASDAQ: MSFT) Q2 2025 Earnings Call Jan 29, 2025, 5:30 p.m. ET. Contents: Prepared Remarks. Questions and Answers. Call ...

  9. Standard cost accounting - Wikipedia

    en.wikipedia.org/wiki/Standard_cost_accounting

    Traditional standard costing (TSC), used in cost accounting, dates back to the 1920s and is a central method in management accounting practiced today because it is used for financial statement reporting for the valuation of an income statement and balance sheets line items such as the cost of goods sold (COGS) and inventory valuation.