Manufactory CompanyCost of Goods Sold:Beginning finished goods inventory 110,000Add ? costs of goods manufactured 850,000 Goods available for sale 960,000 Less: Ending finished goods inventory <150,000> COGS 810,000You 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.FeaturesThe following graphic shows how the COGM and COGS are calculated using Product Cost Planning: 成本結(jié)轉(zhuǎn)的概念：產(chǎn)品在入庫之前發(fā)生的成本，記為生產(chǎn)成本；產(chǎn)品入庫時(shí)，入庫的這部分產(chǎn)品的生產(chǎn)成本要結(jié)轉(zhuǎn)到產(chǎn)品的庫存成本；產(chǎn)品銷售時(shí)，銷售的這部分產(chǎn)品的成本要轉(zhuǎn)到銷售成本；