Cost of Goods

Sold / Cost of
Production

DIAN
PERMANI
SMK NEGERI 1 BREBES
KABUPATEN BREBES

DEFINITION
Cost of Goods Sold
Cost of Production

Flow of Inventory Costs

Merchandise
r
Merchandise
Merchandise
Purchases
Purchases

Merchandise
Merchandise
Inventory
Inventory

Manufacture
r Raw
Raw
Raw
Raw Materials
Materials
Inventory
Inventory
Materials
Materials
Direct
Direct
Labor
Labor
Factory
Factory
Overhead
Overhead

Cost
Cost of
of
Goods
Goods Sold
Sold

Work
Work in
in Process
Process Finished
Finished Goods
Goods
Inventory
Inventory
Inventory
Inventory

Cost
Cost of
of
Goods
Goods Sold
Sold