成本会计中COGS和COGM的区别

Manufactory Company
Cost of Goods Sold:
Beginning finished goods inventory 110,000
Add  costs of goods manufactured 850,000
Goods available for sale 960,000
Less: Ending finished goods inventory <150,000>
COGS 810,000
You can use the Product Cost Planning functions to calculate the cost of goods manufactured (COGM) and cost of goods sold (COGS) for products such as materials and services. The costs may then be analyzed and business decisions (such as "make or buy" decisions) made.
The cost of goods manufactured is composed of material and production costs, process costs and overhead (such as material and production overhead). The cost of goods sold consists of the cost of goods manufactured together with sales and administration overhead costs.
Features
The following graphic shows how the COGM and COGS are calculated using Product Cost Planning:
成本结转的概念：
产品在入库之前发生的成本，记为生产成本；
产品入库时，入库的这部分产品的生产成本要结转到产品的库存成本；
产品销售时，销售的这部分产品的成本要转到销售成本；

cogm是生产成本，生产成本包含了材料、人工、制造费用这几部分；而销售成本cogs则是完全不同的概念，cogs是指销售出去的那部分的成本，换句话说如果你生产的东西没有销售出去，则生产成本是存在的，但是销售成本为0

会计学专业属于工商管理类。

会计学专业是一个应用性较强的专业，主要培养具备经济、管理、会计学等方面的知识和能力的人才。

会计学专业就业方向有企业会计、事业单位会计、金融机构会计。

会计学专业学哪些专业课程?

一、基础会计

该课程要求学生掌握会计的概念、职能和各种会计核算的方法。了解会计的对象以及面对不同账务的不同处理方法。

二、会计基本技能

学生要熟练掌握点钞、珠算的技能，还要能够辨别真 。点钞和珠算的速度和准确率要达到等级标准。

三、财务管理

学生要掌握收入分配管理、流动资金管理、财务报告分析。另外，还要了解财务管理的意义和风险价值。

四、会计电算化

学生要学会用计算机软件处理会计问题，理解会计信息系统的模块构建和数据流程。能够用计算机进行核算、制作报表。

五、审计基础知识

学生要了解审计的定义和特征，掌握审计的职能和分类。熟悉审计的方法和适用范围，通过搜集和分析资料，来评估企业的财务状况。

Manufactory Company
Cost of Goods Sold:
Beginning finished goods inventory 110,000
Add costs of goods manufactured 850,000
Goods available for sale 960,000
Less: Ending finished goods inventory <150,000>
COGS 810,000
You can use the Product Cost Planning functions to calculate the cost of goods manufactured (COGM) and cost of goods sold (COGS) for products such as materials and services. The costs may then be analyzed and business decisions (such as "make or buy" decisions) made.
The cost of goods manufactured is composed of material and production costs, process costs and overhead (such as material and production overhead). The cost of goods sold consists of the cost of goods manufactured together with sales and administration overhead costs.
Features
The following graphic shows how the COGM and COGS are calculated using Product Cost Planning:
成本结转的概念：
产品在入库之前发生的成本，记为生产成本；
产品入库时，入库的这部分产品的生产成本要结转到产品的库存成本；
产品销售时，销售的这部分产品的成本要转到销售成本；

Manufactory Company
Cost of Goods Sold:
Beginning finished goods inventory 110,000
Add  costs of goods manufactured 850,000
Goods available for sale 960,000
Less: Ending finished goods inventory <150,000>
COGS 810,000
You can use the Product Cost Planning functions to calculate the cost of goods manufactured (COGM) and cost of goods sold (COGS) for products such as materials and services. The costs may then be analyzed and business decisions (such as "make or buy" decisions) made.
The cost of goods manufactured is composed of material and production costs, process costs and overhead (such as material and production overhead). The cost of goods sold consists of the cost of goods manufactured together with sales and administration overhead costs.
Features
The following graphic shows how the COGM and COGS are calculated using Product Cost Planning:
成本结转的概念：
产品在入库之前发生的成本，记为生产成本；
产品入库时，入库的这部分产品的生产成本要结转到产品的库存成本；
产品销售时，销售的这部分产品的成本要转到销售成本；成本结转的概念：
产品在入库之前发生的成本，记为生产成本；
产品入库时，入库的这部分产品的生产成本要结转到产品的库存成本；
产品销售时，销售的这部分产品的成本要转到销售成本；

成本结转的概念：

产品在入库之前发生的成本，记为生产成本；

产品入库时，入库的这部分产品的生产成本要结转到产品的库存成本；

产品销售时，销售的这部分产品的成本要转到销售成本；