manufacturing cost of finished goods


Accounting dictionary. 2014.

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  • manufacturing cost of finished goods — See cost of goods manufactured …   Big dictionary of business and management

  • finished goods stock — finished goods inventory The value of goods that have completed the manufacturing process and are available for distribution to customers. In any accounting period there will be opening stock of finished goods at the beginning of the period and… …   Accounting dictionary

  • finished goods stock — finished goods inventory The value of goods that have completed the manufacturing process and are available for distribution to customers. In any accounting period there will be opening stock of finished goods at the beginning of the period and… …   Big dictionary of business and management

  • cost of goods manufactured — manufacturing cost of finished goods The total production cost of the finished goods transferred from the production facility of an organization during an accounting period. It is made up of the total expenditure for the period on direct… …   Accounting dictionary

  • cost of goods manufactured — manufacturing cost of finished goods The total production cost of the finished goods transferred from the production facility of an organization during an accounting period. It is made up of the total expenditure for the period on direct… …   Big dictionary of business and management

  • manufacturing account — manufacturing statement An accounting statement forming part of the internal final accounts of a manufacturing organization; for a particular period, it is constructed to show, inter alia, prime cost of production, manufacturing overhead, total… …   Accounting dictionary

  • cost of sales — cost of goods sold; = COGS A figure representing the cost to an organization of supplying goods or services for sale, excluding administration and other general overheads. In a sales organization, it is the opening stock at the beginning of an… …   Accounting dictionary

  • cost of sales — cost of goods sold; COGS A figure representing the cost to an organization of supplying goods or services for sale, excluding administration and other general overheads. In a sales organization, it is the opening stock at the beginning of an… …   Big dictionary of business and management

  • cost of goods sold — Fin [m1]1. for a retailer, the cost of buying and acquiring the goods it sells to its customers 2. for a service firm, the cost of the employee services it supplies 3. for a manufacturer, the cost of buying the raw materials and manufacturing its …   The ultimate business dictionary

  • MOH cost — Manufacturing overhead costs (MOH cost) are all manufacturing costs that are related to the cost object (work in process and then finished goods) but cannot be traced to that cost object in an economically feasible way. Examples include supplies …   Wikipedia

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