{"id":143519,"date":"2023-08-30T11:54:25","date_gmt":"2023-08-30T04:54:25","guid":{"rendered":"https:\/\/it.telkomuniversity.ac.id\/pengertian-dari-cogs\/"},"modified":"2024-01-09T16:07:24","modified_gmt":"2024-01-09T09:07:24","slug":"cogs-is","status":"publish","type":"post","link":"https:\/\/it.telkomuniversity.ac.id\/en\/cogs-is\/","title":{"rendered":"Get to Know What is Cogs in Production and How to Calculate It"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/telkomuniversity.ac.id\/\"><b><span data-contrast=\"none\">Cogs or <em>Cost of goods sold <\/em>are<\/span><\/b><\/a><span data-contrast=\"auto\">\u00a0a production cost that must be incurred by the company owner.\u00a0<\/span><span data-contrast=\"auto\">Where this is very influential in determining the price of goods to be sold.\u00a0<\/span><span data-contrast=\"auto\">So what does Cogs actually mean?<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_61 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\" style=\"text-align: justify;\"><\/div>\n<h2 style=\"text-align: justify;\" aria-level=\"2\"><span id=\"Apa_Itu_Cogs\" class=\"ez-toc-section\"><\/span><b><span data-contrast=\"auto\">What are <em>Cost of goods sold <\/em>(COGS)?<\/span><\/b><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559739&quot;:120,&quot;335559740&quot;:276}\">\u00a0<\/span><\/h2>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">Cogs have an influence in determining the selling price of goods that will be issued by a company.\u00a0<\/span>Of course, this starts from the production process to distribution.\u00a0<b>Cost of goods<\/b>\u00a0or\u00a0<b>cogs are<\/b>\u00a0process activities in terms of production in each company.\u00a0So what are the needs required by a company and how to calculate them?<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><b><\/b><b><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<div id=\"attachment_143513\" class=\"wp-caption aligncenter\" style=\"text-align: justify;\">\n<p><a href=\"https:\/\/it.telkomuniversity.ac.id\/en\/cogs\/\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-143513 size-large\" title=\"COGS\" src=\"https:\/\/it.telkomuniversity.ac.id\/wp-content\/uploads\/2023\/08\/COGS-1024x678.jpg\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" srcset=\"https:\/\/it.telkomuniversity.ac.id\/wp-content\/uploads\/2023\/08\/COGS-1024x678.jpg 1024w, https:\/\/it.telkomuniversity.ac.id\/wp-content\/uploads\/2023\/08\/COGS-300x199.jpg 300w, https:\/\/it.telkomuniversity.ac.id\/wp-content\/uploads\/2023\/08\/COGS-768x509.jpg 768w, https:\/\/it.telkomuniversity.ac.id\/wp-content\/uploads\/2023\/08\/COGS-1536x1017.jpg 1536w, https:\/\/it.telkomuniversity.ac.id\/wp-content\/uploads\/2023\/08\/COGS-2048x1357.jpg 2048w, https:\/\/it.telkomuniversity.ac.id\/wp-content\/uploads\/2023\/08\/COGS-255x169.jpg 255w\" alt=\"COGS\" width=\"900\" height=\"596\" aria-describedby=\"caption-attachment-143513\" \/><\/a><\/p>\n<p id=\"caption-attachment-143513\" class=\"wp-caption-text\">COGS<\/p>\n<\/div>\n<h3 style=\"text-align: justify;\" aria-level=\"3\"><span id=\"Adanya_Stok\" class=\"ez-toc-section\"><\/span><b><span data-contrast=\"none\">Availability of Stock<\/span><\/b><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335559738&quot;:200,&quot;335559739&quot;:80,&quot;335559740&quot;:276}\">\u00a0<\/span><\/h3>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">The stock in question is goods that were produced in the previous month.\u00a0<\/span>The cost of inventory or stock of goods is of course calculated based on the number of goods purchased which is reduced by the final result.<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\" aria-level=\"3\"><span id=\"Karyawan_Langsung\" class=\"ez-toc-section\"><\/span><b><span data-contrast=\"none\">Direct Employees<\/span><\/b><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559739&quot;:80,&quot;335559740&quot;:276}\">\u00a0<\/span><\/h3>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">Direct employees are people who are involved in the production process of the merchandise.\u00a0<\/span>The payment usually depends on how many products have been obtained in a matter of hours.<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\" aria-level=\"3\"><span id=\"Adanya_Tarif_Lain\" class=\"ez-toc-section\"><\/span><b><span data-contrast=\"none\">There are other rates<\/span><\/b><span data-ccp-props=\"{&quot;134245418&quot;:true,&quot;134245529&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559739&quot;:80,&quot;335559740&quot;:276}\">\u00a0<\/span><\/h3>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">For rates in cogs, namely machine depreciation, building rental, packaging, electricity, equipment maintenance and water.\u00a0<\/span>The rates vary quite a bit, usually based on the type of business, scale and resources of the company.<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">If you already know what the company needs, then you can calculate COGS?\u00a0Here is the procedure for calculating it, namely:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li data-leveltext=\"\u25cf\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u25cf&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">The company must determine the cost rate at which it will sell.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\u25cf\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u25cf&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Companies must determine operational costs for each item within a certain time.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<li data-leveltext=\"\u25cf\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u25cf&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">The company must also determine an inventory.<\/span><\/li>\n<li data-leveltext=\"\u25cf\" data-font=\"Calibri\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u25cf&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">If you already know all the information, you can do calculations using Microsoft Excel.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">An example of carrying out these calculations is:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">A paper factory called Tiga Jaya is processing books.\u00a0The raw material inventory in September was IDR 500,0000.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">Then make a new purchase with a nominal value of IDR 17,000,000.\u00a0<\/span><span data-contrast=\"auto\">This was done by 15 employees and the wages received were IDR 16,000,000.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">When making this, operational costs of IDR 8,000,000 were incurred every month.\u00a0<\/span><span data-contrast=\"auto\">Then at the end of the month the raw materials amounted to IDR 9,000,000.\u00a0So what is the value of Cogs?<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">IDR 500,000 + IDR 17,000,000 \u2013 IDR 9,000,000 = IDR 8,500,000.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">The production costs amount to IDR 8,500,000.\u00a0<\/span>Those are some of the details of the Cogs that must be issued by business people.\u00a0So\u00a0<b>cogs are<\/b>\u00a0production that must be issued by business people or companies.<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><b><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559738&quot;:200,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cogs or Cost of goods sold are\u00a0a production cost that must be incurred by the company owner.\u00a0Where this is very influential in determining the price of goods to be sold.\u00a0So what does Cogs actually mean?\u00a0 What are Cost of goods sold (COGS)?\u00a0 Cogs have an influence in determining the selling price of goods that will [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":137973,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"wds_primary_category":182,"footnotes":""},"categories":[182,2847],"tags":[1897,1898],"class_list":["post-143519","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs-en","category-information-system-en","tag-cogs-en","tag-cost-of-goods-en"],"blocksy_meta":[],"gutentor_comment":0,"_links":{"self":[{"href":"https:\/\/it.telkomuniversity.ac.id\/en\/wp-json\/wp\/v2\/posts\/143519","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/it.telkomuniversity.ac.id\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it.telkomuniversity.ac.id\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it.telkomuniversity.ac.id\/en\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/it.telkomuniversity.ac.id\/en\/wp-json\/wp\/v2\/comments?post=143519"}],"version-history":[{"count":0,"href":"https:\/\/it.telkomuniversity.ac.id\/en\/wp-json\/wp\/v2\/posts\/143519\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/it.telkomuniversity.ac.id\/en\/wp-json\/wp\/v2\/media\/137973"}],"wp:attachment":[{"href":"https:\/\/it.telkomuniversity.ac.id\/en\/wp-json\/wp\/v2\/media?parent=143519"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.telkomuniversity.ac.id\/en\/wp-json\/wp\/v2\/categories?post=143519"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.telkomuniversity.ac.id\/en\/wp-json\/wp\/v2\/tags?post=143519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}