{"id":6883,"date":"2024-03-27T16:34:44","date_gmt":"2024-03-27T16:34:44","guid":{"rendered":"https:\/\/ascensus-beratung.de\/?page_id=6883"},"modified":"2024-05-08T09:17:31","modified_gmt":"2024-05-08T09:17:31","slug":"cost-of-goods-ratio-cogs-definition-calculation-and-examples","status":"publish","type":"page","link":"https:\/\/ascensus-beratung.de\/en\/encyclopedia\/cost-of-goods-ratio-cogs-definition-calculation-and-examples\/","title":{"rendered":"Cost of goods ratio (COGS): Definition, calculation and examples"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"6883\" class=\"elementor elementor-6883 elementor-6882\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40744c53 e-con-full e-flex e-con e-parent\" data-id=\"40744c53\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-649cd204 e-con-full e-flex e-con e-child\" data-id=\"649cd204\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f390711 elementor-widget elementor-widget-spacer\" data-id=\"f390711\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2315608b elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"2315608b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Cost of goods ratio (COGS): Definition, calculation and examples<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5333b5d elementor-widget elementor-widget-text-editor\" data-id=\"5333b5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Cost of goods ratio (COGS) is an important business indicator that measures the ratio of the cost of goods or materials to a company&#8217;s sales. It is presented as a percentage value and provides valuable insights into the efficiency of a company&#8217;s use of goods and materials management. This article explains what the cost of sales ratio is, how it is calculated and provides information about its importance for companies.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d276432 e-con-full e-flex e-con e-child\" data-id=\"d276432\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c68a820 elementor-widget elementor-widget-spacer\" data-id=\"c68a820\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86f81ea elementor-widget elementor-widget-image\" data-id=\"86f81ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"800\" src=\"https:\/\/ascensus-beratung.de\/wp-content\/uploads\/2024\/03\/WEQ-Wareneinsatzquote-berechnen-1024x1024.webp\" class=\"attachment-large size-large wp-image-6900\" alt=\"Wareneinsatzquote (WEQ) berechnen: Wareneinsatz \/ Umsatzerl\u00f6se *100\" srcset=\"https:\/\/ascensus-beratung.de\/wp-content\/uploads\/2024\/03\/WEQ-Wareneinsatzquote-berechnen-1024x1024.webp 1024w, https:\/\/ascensus-beratung.de\/wp-content\/uploads\/2024\/03\/WEQ-Wareneinsatzquote-berechnen-300x300.webp 300w, https:\/\/ascensus-beratung.de\/wp-content\/uploads\/2024\/03\/WEQ-Wareneinsatzquote-berechnen-150x150.webp 150w, https:\/\/ascensus-beratung.de\/wp-content\/uploads\/2024\/03\/WEQ-Wareneinsatzquote-berechnen-768x768.webp 768w, https:\/\/ascensus-beratung.de\/wp-content\/uploads\/2024\/03\/WEQ-Wareneinsatzquote-berechnen.webp 1080w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cf47cdb e-flex e-con-boxed e-con e-parent\" data-id=\"cf47cdb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-958923f e-con-full e-flex e-con e-child\" data-id=\"958923f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bbdf8ae elementor-widget elementor-widget-heading\" data-id=\"bbdf8ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is the cost of goods ratio (COGS)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-57ebd01 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"57ebd01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The cost of goods ratio provides information on the percentage of net sales accounted for by the cost of goods sold. It is primarily used in sectors such as the hotel, restaurant, retail and manufacturing industries to set the cost of goods consumed or sold in relation to the sales revenue generated. Efficient use of goods is crucial for a company&#8217;s profitability.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e69aa85 elementor-widget elementor-widget-heading\" data-id=\"e69aa85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How is the cost of goods determined?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ff2012 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"7ff2012\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>To determine the cost of goods, the consumption of the goods is first calculated. This is done by adding the opening stock and the goods receipts and then subtracting the closing stock according to the inventory. The resulting value, which may also include losses due to breakage or spoilage, is multiplied by the cost price to determine the monetary cost of goods.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cb1712 elementor-widget elementor-widget-heading\" data-id=\"5cb1712\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How is the cost of goods ratio calculated?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f977b25 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"f977b25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>How is the cost of goods ratio calculated?<\/p>\n<p><span class=\"math math-inline\"><span class=\"katex\"><span class=\"katex-mathml\">cost of goods ratio (COGS)<\/span><\/span><\/span><span class=\"math math-inline\"><span class=\"katex\"><span class=\"katex-mathml\">= cost of goods \/ sales revenue \u00d7 100 <\/span><\/span><\/span> <\/p>\n<p>This formula makes it possible to determine the percentage share of cost of goods in total sales.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0670e7d e-flex e-con-boxed e-con e-child\" data-id=\"0670e7d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e9a45aa elementor-widget elementor-widget-shortcode\" data-id=\"e9a45aa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">[CP_CALCULATED_FIELDS id=\"10\"]<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05ebd64 elementor-widget elementor-widget-heading\" data-id=\"05ebd64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What guidelines should I follow for the cost of goods ratio ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9eb9fd6 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"9eb9fd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Reference values may vary depending on the industry. In general, a COGS of around 30% should be aimed for, although lower values are better. The guideline value for drinks is a maximum of 25%. Deviations from these guide values may indicate inefficiencies and should be examined more closely.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c222d48 elementor-widget elementor-widget-heading\" data-id=\"c222d48\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Example:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01df509 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"01df509\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"flex flex-grow flex-col max-w-full\">\n<div class=\"min-h-[20px] text-message flex flex-col items-start gap-3 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto\" data-message-author-role=\"assistant\" data-message-id=\"f20fdcfe-1776-4f68-8032-3b37307608c1\">\n<div class=\"result-streaming markdown prose w-full break-words dark:prose-invert dark\">\n<p>Let&#8217;s go through a classic calculation example from the restaurant industry to calculate the cost of goods (COGS) of a fictitious restaurant that specializes in pizza.<\/p>\n<\/div>\n<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2050bf3 elementor-widget elementor-widget-heading\" data-id=\"2050bf3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Accepted data<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f753806 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"f753806\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"flex flex-grow flex-col max-w-full\">\n<div class=\"min-h-[20px] text-message flex flex-col items-start gap-3 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto\" data-message-author-role=\"assistant\" data-message-id=\"f20fdcfe-1776-4f68-8032-3b37307608c1\">\n<div class=\"result-streaming markdown prose w-full break-words dark:prose-invert dark\">\n<ul>\n<li>Annual turnover from pizza sales: 150,000 euros<\/li>\n<li>Initial balance of ingredients at the beginning of the year: EUR 5,000<\/li>\n<li>Additions to ingredients over the year: 45,000 euros<\/li>\n<li>Final stock of ingredients at the end of the year according to inventory: 4,000 euros<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1afa3b elementor-widget elementor-widget-heading\" data-id=\"d1afa3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Steps for calculation:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-716bc0a elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"716bc0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"flex flex-grow flex-col max-w-full\">\n<div class=\"min-h-[20px] text-message flex flex-col items-start gap-3 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto\" data-message-author-role=\"assistant\" data-message-id=\"f20fdcfe-1776-4f68-8032-3b37307608c1\">\n<div class=\"result-streaming markdown prose w-full break-words dark:prose-invert dark\">\n<ol>\n<li>\n<p>Determination of the cost of goods<strong>:<\/strong><\/p>\n<p>First, we calculate the cost of goods based on the values available to us. The cost of goods is the value of the ingredients actually consumed to generate sales.<\/p>\n<p><span class=\"math math-inline\"><span class=\"katex\"><span class=\"katex-mathml\">Cost of goods sold = opening stock + receipts &#8211; closing stock<\/span><\/span><\/span><\/p>\n<\/li>\n<li>\n<p>Calculation of the cost of goods (COGS):<\/p>\n<p>The cost of goods ratio is then calculated by comparing the cost of goods sold to sales and expressing it as a percentage.<\/p>\n<p><span class=\"math math-inline\"><span class=\"katex\"><span class=\"katex-mathml\">WEQ = (cost of goods sold\/sales) \u00d7100<\/span><\/span><\/span><\/p>\n<\/li>\n<\/ol>\n<\/div>\n<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7073d05 elementor-widget elementor-widget-heading\" data-id=\"7073d05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Calculation example:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f148bf1 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"f148bf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"flex flex-grow flex-col max-w-full\">\n<div class=\"min-h-[20px] text-message flex flex-col items-start gap-3 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto\" data-message-author-role=\"assistant\" data-message-id=\"f20fdcfe-1776-4f68-8032-3b37307608c1\">\n<div class=\"result-streaming markdown prose w-full break-words dark:prose-invert dark\">\n<ol>\n<li>\n<p>Determination of the cost of goods:<\/p>\n<p><span class=\"math math-inline\"><span class=\"katex\"><span class=\"katex-mathml\">Cost of goods = \u20ac 5,000 + \u20ac 45,000 &#8211; \u20ac 4,000 = \u20ac 46,000<\/span><\/span><\/span><\/p>\n<\/li>\n<li>\n<p>Calculation of the cost of goods ratio:<\/p>\n<p><span class=\"math math-inline\"><span class=\"katex\"><span class=\"katex-mathml\">COGS = (46,000 \u20ac \/ 150,000 \u20ac) \u00d7 100 = 30.67 %<\/span><span class=\"katex-html\" aria-hidden=\"true\"><span class=\"base\"><span class=\"mord text\"><span class=\"mord\"> <br \/><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<\/li>\n<\/ol>\n<\/div>\n<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1311e92 elementor-widget elementor-widget-heading\" data-id=\"1311e92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Interpretation:<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e9d65c elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"0e9d65c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This means that 30.67% of turnover from pizza sales was spent on the purchase of ingredients. In the catering industry, a guideline value of approx. 30% for food is often regarded as a target-oriented cost of goods ratio. Our fictitious restaurant is therefore in this range, which indicates efficient cost control. However, constant efforts should be made to optimize the COGS, e.g. by negotiating better purchase prices or minimizing waste to further increase profitability.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a759cc1 elementor-widget elementor-widget-heading\" data-id=\"a759cc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Causes and measures in the event of deviations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c1bfa2 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"1c1bfa2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>An increase in the COGS can be attributed to various causes, such as higher purchase prices, a decline in sales or inefficient payment management. Depending on the cause, different measures can be taken, including price negotiations, price adjustments or optimizations in warehousing and purchasing planning.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d6db5d elementor-widget elementor-widget-heading\" data-id=\"2d6db5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Posting the cost of goods in german accounting<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4221f4c e-flex e-con-boxed e-con e-child\" data-id=\"4221f4c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-28653fe elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"28653fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In accounting, the cost of goods sold is recorded as cost of materials in the income statement. The entry is made via the goods purchasing account (GRC) and the goods receipt account, whereby the balance of the goods receipt account is posted directly to the debit side of the P&amp;L account.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a0289e elementor-widget elementor-widget-heading\" data-id=\"6a0289e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why is it so difficult to find quality, speed and price at the same time?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfea32e elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"dfea32e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"flex flex-grow flex-col max-w-full\">\n<div class=\"text-message flex flex-col items-start gap-3 whitespace-pre-wrap break-words [.text-message+&amp;]:mt-5 overflow-x-auto\" data-message-author-role=\"assistant\" data-message-id=\"3540649c-137a-4d03-ab54-817912a50409\">\n<div class=\"markdown prose w-full break-words dark:prose-invert dark\">The cost of goods sold ratio is an essential key figure for companies to monitor the efficiency of their use of goods and materials. Continuous analysis and adjustment based on the COGS can lead to significant improvements in operational efficiency and profitability. Companies are recommended to regularly review their COGS and initiate optimization measures if necessary.<\/div>\n<\/div>\n<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-771e334 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"771e334\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Do you want to optimize your cost of sales ratio or do you need support in identifying the cause of an excessively high cost of goods ratio? We are happy to support you. 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It is presented as a percentage value and provides valuable insights into the efficiency of a company&#8217;s use of goods and [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":6900,"parent":3284,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-6883","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cost of goods ratio (COGS): Definition, calculation and examples - Ascensus<\/title>\n<meta name=\"description\" content=\"Discover how the cost of goods ratio (COGS) measures and optimizes efficiency in the use of goods - a guide for entrepreneurs.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ascensus-beratung.de\/en\/encyclopedia\/cost-of-goods-ratio-cogs-definition-calculation-and-examples\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cost of goods ratio (COGS): Definition, calculation and examples - 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