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  2. Days in inventory - Wikipedia

    en.wikipedia.org/wiki/Days_in_inventory

    where DII is days in inventory and COGS is cost of goods sold. The average inventory is the average of inventory levels at the beginning and end of an accounting period, and COGS/day is calculated by dividing the total cost of goods sold per year by the number of days in the accounting period, generally 365 days. [3]

  3. 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 ...

  4. Average cost method - Wikipedia

    en.wikipedia.org/wiki/Average_cost_method

    A physical count is then performed on the ending inventory to determine the number of goods left. Finally, this quantity is multiplied by weighted average cost per unit to give an estimate of ending inventory cost. The cost of goods sold valuation is the amount of goods sold times the weighted average cost per unit.

  5. Standard cost accounting - Wikipedia

    en.wikipedia.org/wiki/Standard_cost_accounting

    An important part of standard cost accounting is a variance analysis, which breaks down the variation between actual cost and standard costs into various components (volume variation, material cost variation, labor cost variation, etc.) so managers can understand why costs were different from what was planned and take appropriate action to ...

  6. Cost benchmarking - Wikipedia

    en.wikipedia.org/wiki/Cost_Benchmarking

    Cost benchmarking is a growing factor in Cost Analysis, [3] where there is a systematic breakdown of existing cost data to allow for closer examination. However, Procurement Professionals often face immense difficulty in identifying their market peers' pricing due to the confidentiality tied to competitive advantage.

  7. Cost of goods available for sale - Wikipedia

    en.wikipedia.org/wiki/Cost_of_Goods_Available...

    Cost of goods available for sale is the maximum amount of goods, or inventory, that a company can possibly sell during an accounting period.It has the formula: [1] Beginning Inventory (at the start of accounting period) + purchases (within the accounting period) + Production (within the accounting period) = cost of goods available for sale

  8. Cost–volume–profit analysis - Wikipedia

    en.wikipedia.org/wiki/Cost–volume–profit...

    A critical part of CVP analysis is the point where total revenues equal total costs (both fixed and variable costs). At this break-even point , a company will experience no income or loss. This break-even point can be an initial examination that precedes a more detailed CVP analysis.

  9. Gross margin - Wikipedia

    en.wikipedia.org/wiki/Gross_margin

    In accounting, the gross margin refers to sales minus cost of goods sold. It is not necessarily profit as other expenses such as sales, administrative, and financial costs must be deducted. And it means companies are reducing their cost of production or passing their cost to customers.

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