Cost of Goods Sold (COGS) Calculator

Freight

SMALL
EQUIPMENT

CLEANING &
STORE
SUPPLIES

DECORATIONS

GELATO
INGREDIENTS

BASES

RETAIL ITEMS

TARTUFI

GRAND MISCELA
COFFEE

BEVERAGES

EDIBLES

DISPOSABLE
SERVEWARES

Store:
Month:

Beginning Inventory
Purchases
(date)
(date)
(date)
(date)
(date)
(date)
Ending Inventory
COGS $
COGS %
Total COGS w/out
Freight

$
$
$
$
$
$
$
$
$
$
$
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Gross Sales

Paciugo Supply, LP

- Confidential -

Rev. 10/10/06

How to Calculate COGS

1. Take Beginning Inventory
Using the new Order Sheet, take a complete inventory of all goods on hand. Be exact!
- Count all ingredients, bricks, flavors, etc. AFTER production is finished for the day
- Count all other items (cups, cones, spoons, etc.) AFTER the last sale of the day
Enter all counts into the "Quantity on Hand" column of the Order Sheet
2. Enter values onto COGS Sheet, "Beginning Inventory" section
Look at the bottom of the Order Sheet in the "Quantity on Hand Value" section.
Copy the values listed for each category into the corresponding section of the COGS Calculator

3. Place bi-weekly orders

Each time you place an order or purchase supplies, copy the information from the "Order Value" totals i
When ordering from Paciugo Supply, the Order Sheet calculates the value of the order at the bottom of
enter these figures into the Calculator.
Enter freight charges separately in the far right column for each order.

4. Take Ending Inventory

Just as was done for Beginning Inventory, use the Order Sheet and take a complete inventory of all goo
Copy the values listed for each category from the Order Sheet "Quantity on Hand Value" section to the
"Ending Inventory" section on the Calculator.
5. Enter Gross Sales
From your month end reports, enter the total Gross Sales for the month into the appropriate cell on the

6. COGS will automatically be calculated for each category of item as well as for all items togeth
Note: Freight is listed and calculated as a separate item and is NOT included in the Total COGS figures

7. Ending Inventory Becomes Beginning Inventory

Copy the Ending Inventory figures from the current month onto a new COGS Calculator sheet for next m

Remember - the COGS is only as accurate as the inventory you take. Variations in methods used to co
will alter the results of the COGS.

ished for the day

sale of the day

COGS Calculator

the "Order Value" totals into the COGS Calculator

he order at the bottom of the sheet -

mplete inventory of all goods on hand.

and Value" section to the

e appropriate cell on the Calculator.

ell as for all items together.

in the Total COGS figures.

Calculator sheet for next month.

ns in methods used to count, weigh, record