COGS

Whatever you need to bring a product to the customer.

• all product costs / units produced

  • what are product costs or period expenses are to be defined
    • has a large impact of actual COGS

• normally all direct costs are product costs

  • raw materials
  • directly attributable costs → Cost Accounting
    • direct labor/energy costs
  • direct machine costs
  • packaging
  • delivery
  • …

• normally all indirect costs are period expenses

  • marketing
  • heating
  • overhead
  • …