Costs of goods sold - Revision history

DavidWashington: minor updates

2012-08-03T09:31:12Z

minor updates

Dienstl-Arnegger at 13:05, 11 April 2012

2012-04-11T13:05:58Z

46.51.225.107: BHLMPbPAwAR

2011-06-29T13:47:01Z

BHLMPbPAwAR

196.35.33.39: iDYxcGVuBXTPCkxPg

2011-06-28T11:53:36Z

iDYxcGVuBXTPCkxPg

219.83.42.152: Undo revision 435 by Markus Berger-Vogel (talk)

2011-06-28T11:10:35Z

Undo revision 435 by Markus Berger-Vogel (talk)

Markus Berger-Vogel: /* IGC-DEFINITION (abbreviated) */

2010-12-13T13:58:46Z

IGC-DEFINITION (abbreviated)

Markus Berger-Vogel: New page: == IGC-DEFINITION (abbreviated) == '''Costs of goods sold'''
Costs of goods sold (or costs of sales) show the total product or service costs when all function costs that are involved i...

2010-08-24T12:56:25Z

New page: == IGC-DEFINITION (abbreviated) == '''Costs of goods sold'''<br> Costs of goods sold (or costs of sales) show the total product or service costs when all function costs that are involved i...

New page

== IGC-DEFINITION (abbreviated) ==
'''Costs of goods sold'''<br>
Costs of goods sold (or costs of sales) show the total product or service costs when all function costs that are involved in the production of the finished product are included. These are principally:

*the direct material costs and the proportional manufacturing costs – their sum is also known as the product costs,
*the material overheads, the structure costs of purchasing and warehousing,
*the manufacturing structure costs, the structure costs of production planning and control, of construction and development (if not directly attributable to the specific order) and the costs of administration.

The term Costs of Goods Sold generally means the full Costs of Goods Sold, i.e. the costs of all functions involved in the output of goods or services. These are required for the drawing up of the profit & loss statement based on full costs and eventually for the drawing up of the balance sheet (inventory evaluation). The proportional costs of goods sold, or simply product costs are required for the calculation of the contribution margin I.

The term „Herstellungskosten“ is a concept from the German Commercial Code (HGB § 255, para. 2).

from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)]

== Source ==

[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010]

← Older revision		Revision as of 09:31, 3 August 2012
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	[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010]		[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010]
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← Older revision		Revision as of 13:47, 29 June 2011
Line 1:		Line 1:
−	~~This info is the cats pajaams~~!	+	IJWTS wow! Why can't I think of thnigs like that?

← Older revision		Revision as of 11:53, 28 June 2011
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−	~~I'm out of league here. Too much brain power on dsipaly~~!	+	This info is the cats pajaams!

← Older revision		Revision as of 11:10, 28 June 2011
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−	~~== IGC-DEFINITION (abbreviated) ==~~	+	I'm out of league here. Too much brain power on dsipaly!
−	'''~~Costs~~ of ~~goods sold / [[:de:Herstellkosten/Herstellungskosten\|Herstellkosten/Herstellungskosten]]'''<br>~~
−	~~Costs of goods sold (or costs of sales) show the total product or service costs when all function costs that are involved in the production of the finished product are included~~. ~~These are principally:~~
−
−	*the direct material costs and the proportional manufacturing costs – their sum is also known as the product costs,
−	*the material overheads, the structure costs of purchasing and warehousing,
−	*the manufacturing structure costs, the structure costs of production planning and control, of construction and development (if not directly attributable to the specific order) and the costs of administration.
−
−	The term Costs of Goods Sold generally means the full Costs of Goods Sold, i.e. the costs of all functions involved in the output of goods or services. These are required for the drawing up of the profit & loss statement based on full costs and eventually for the drawing up of the balance sheet (inventory evaluation). The proportional costs of goods sold, or simply product costs are required for the calculation of the contribution margin I.
−
−	~~The term „Herstellungskosten“ is a concept from the German Commercial Code (HGB § 255, para. 2).~~
−
−	~~from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)]~~
−
−	~~== Source ==~~
−
−	~~[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010]~~

← Older revision		Revision as of 13:05, 11 April 2012
Line 1:		Line 1:
−	~~IJWTS wow! Why can~~'t I ~~think~~ of ~~thnigs like that?~~	+	== IGC-DEFINITION (abbreviated) ==
		+	'''Costs of goods sold / [[:de:Herstellkosten/Herstellungskosten\|Herstellkosten/Herstellungskosten]]'''<br>
		+	Costs of goods sold (or costs of sales) show the total product or service costs when all function costs that are involved in the production of the finished product are included. These are principally:
		+
		+	*the direct material costs and the proportional manufacturing costs – their sum is also known as the product costs,
		+	*the material overheads, the structure costs of purchasing and warehousing,
		+	*the manufacturing structure costs, the structure costs of production planning and control, of construction and development (if not directly attributable to the specific order) and the costs of administration.
		+
		+	The term Costs of Goods Sold generally means the full Costs of Goods Sold, i.e. the costs of all functions involved in the output of goods or services. These are required for the drawing up of the profit & loss statement based on full costs and eventually for the drawing up of the balance sheet (inventory evaluation). The proportional costs of goods sold, or simply product costs are required for the calculation of the contribution margin I.
		+
		+	The term „Herstellungskosten“ is a concept from the German Commercial Code (HGB § 255, para. 2).
		+
		+	from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)]
		+
		+	== Source ==
		+
		+	[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010]

@@ Line 1: / Line 1: @@
 == IGC-DEFINITION (abbreviated) ==
-'''Costs of goods sold'''<br>
+'''Costs of goods sold / [[:de:Herstellkosten/Herstellungskosten|Herstellkosten/Herstellungskosten]]'''<br>
 Costs of goods sold (or costs of sales) show the total product or service costs when all function costs that are involved in the production of the finished product are included. These are principally:
@@ Line 12: / Line 12: @@
 from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)]
 == Source ==
 [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010]