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  2. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    Cost of goods sold (COGS) (also cost of products sold (COPS), or cost of sales [1]) 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.

  3. Gross margin - Wikipedia

    en.wikipedia.org/wiki/Gross_margin

    To verify a margin (%): Cost as % of sales = 100% − Margin % "When considering multiple products with different revenues and costs, we can calculate overall margin (%) on either of two bases: Total revenue and total costs for all products, or the dollar-weighted average of the percentage margins of the different products." [1]

  4. Product (mathematics) - Wikipedia

    en.wikipedia.org/wiki/Product_(mathematics)

    The empty product on numbers and most algebraic structures has the value of 1 (the identity element of multiplication), just like the empty sum has the value of 0 (the identity element of addition). However, the concept of the empty product is more general, and requires special treatment in logic, set theory, computer programming and category ...

  5. Empty product - Wikipedia

    en.wikipedia.org/wiki/Empty_product

    In mathematics, an empty product, or nullary product or vacuous product, is the result of multiplying no factors. It is by convention equal to the multiplicative identity (assuming there is an identity for the multiplication operation in question), just as the empty sum—the result of adding no numbers—is by convention zero, or the additive identity.

  6. Profit model - Wikipedia

    en.wikipedia.org/wiki/Profit_model

    The square brackets contain the cost of goods sold, wq not cost of good made wx where x = cost of good sold. To show cost of good sold, the opening and closing finished goods stocks need to be included The profit model would then be: Opening stock = g o w = opening stock quantity × unit cost; Cost of stock = g 1 w = closing stock quantity × ...

  7. Prices of production - Wikipedia

    en.wikipedia.org/wiki/Prices_of_production

    A production price for outputs in Marx's sense always has two main components: the cost-price of producing the outputs (including the costs of materials and equipment used, operating expenses, and wages) and a gross profit margin (the additional value realized in excess of the cost-price, when goods are sold, which Marx calls surplus value).

  8. Product cost management - Wikipedia

    en.wikipedia.org/wiki/Product_cost_management

    Some practitioners of PCM are mostly concerned with the cost of the product up until the point that the customer takes delivery (e.g. manufacturing costs + logistics costs) or the total cost of acquisition. They seek to launch products that meet profit targets at launch rather than reducing the costs of a product after production.

  9. Profit maximization - Wikipedia

    en.wikipedia.org/wiki/Profit_maximization

    Habitually recording and analyzing the business costs of all products/services sold. There are many miscellaneous items in the cost including labor, materials, transportation, advertising, storage, etc. related to any goods or services sold, which become expenses. Business intelligence tools