{"id":10310,"date":"2025-07-01T08:14:44","date_gmt":"2025-07-01T08:14:44","guid":{"rendered":"https:\/\/www.hashmicro.com\/my\/blog\/?p=10310"},"modified":"2026-03-10T03:40:15","modified_gmt":"2026-03-10T03:40:15","slug":"cogm","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/","title":{"rendered":"Understanding the Process of Calculating Cost of Goods Manufactured (COGM)"},"content":{"rendered":"<p>For manufacturers and product-based companies, understanding the Cost of Goods Manufactured (COGM) is more than just a finance task, it\u2019s a strategic necessity. COGM reflects the total cost of producing goods during a specific period, providing crucial insights into operational efficiency, pricing accuracy, and overall profitability.<\/p>\n<p>Yet, many businesses still rely on outdated or incomplete methods to calculate it, risking inaccurate reporting and missed financial targets. This article will guide you through the essential steps of calculating COGM effectively, helping you make informed decisions that drive growth and cost control.<\/p>\n<p>Read on to discover how mastering COGM can unlock real value for your business.<\/p>\n<table style=\"border-collapse: collapse; background-color: #fffacd; box-shadow: 0 4px 8px rgba(0, 0, 0, 0.1); border-radius: 25px 25px 25px 25px;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"padding: 15px; border: none;\">\n<h3 style=\"margin-bottom: 10px;\"><span style=\"background-color: #990000; color: #ffffff; padding: 5px;\"><b>Key Takeaways<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Cost of Goods Manufactured (COGM) is the total cost incurred by a company to produce goods during a specific accounting period.<\/li>\n<li aria-level=\"1\"><a href=\"https:\/\/www.hashmicro.com\/my\/hash-manufacturing-software\">HashMicro<\/a> manufacturing software offers a powerful solution for businesses looking to overcome challenges in calculating the Cost of Goods Manufactured (COGM).<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><!-- <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tTable of Content\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div>\r\n\r\n<div class=\"dropdown-fixed-top\" id=\"dropdown-fixed-top\">\r\n\t<div class=\"row\">\r\n\t\t<p id=\"pilihDaftarIsi\">Content Lists<\/p>\r\n\t\t<p><i class=\"td-icon-menu-down\"><\/i><\/p>\r\n\t<\/div>\r\n\t\r\n\t<div>\r\n\t\t<ul id=\"list_toc_top\" class='list_toc'><\/ul>\r\n\t<\/div>\r\n<\/div> -->\r\n\r\n<!-- TOC mobile -->\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Table of Content<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n<!-- TOC mobile -->\r\n\r\n<style>\r\n\t@media (max-width: 992px) {\r\n\t\t#toc_group_article {\r\n\t\t\tpadding-top: 24px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc_float {\r\n\t\tmax-height: calc(100vh - 250px);\r\n\t\toverflow-y: auto;\r\n\t}\r\n\t\r\n\t#list_toc_top {\r\n\t\tdisplay: none;\r\n\t\tbackground: #fff;\r\n\t\tmargin-bottom: 4px;\r\n\t}\r\n\t\r\n\t#list_toc_top li {\r\n\t\tdisplay: block;\r\n\t\tmargin-left: 0;\r\n\t\tlist-style: none;\r\n\t}\r\n\t\r\n\t#list_toc_top a {\r\n\t\tpadding: 5px;\r\n\t\tdisplay: block;\r\n\t}\r\n\t\r\n\t#list_toc_top.show {\r\n\t\tdisplay: block;\r\n\t}\r\n\r\n\t#list_toc_top a {\r\n\t\tcolor: #434343;\r\n\t\tborder-bottom: 1px solid #bbb;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top {\r\n\t\tposition: fixed;\r\n\t\ttop: 59px;\r\n\t\twidth: 100%;\r\n\t\tz-index: 99;\r\n\t\tborder-bottom: 2px solid #9c171e;\r\n\t\tpadding: 12px;\r\n\t\tbackground: #fff;\r\n\t\twidth: 100%;\r\n\t\tcursor: pointer;\r\n\t\tdisplay: none;\r\n\t\tleft: 0;\r\n\t\tbox-shadow: 0 -2px 7px 6px rgba(0, 0, 0, 0.17);\r\n\t}\r\n\t\r\n\t#dropdown-fixed-top.show {\r\n\t\tanimation: showAnim 0.5s ease;\r\n\t\tdisplay: block;\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t@keyframes showAnim {\r\n\t\tfrom {\r\n\t\t\tdisplay: none;\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\tto {\r\n\t\t\tdisplay: block;\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top #list_toc_top {\r\n\t\tmax-height: calc(50vh - 110px);\r\n\t\toverflow-y: scroll;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row {\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: space-between\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row p {\r\n\t\tmargin-bottom: 0;\r\n\t}\r\n\t\r\n\t#pilihDaftarIsi {\r\n\t\tmax-width: 100%;\r\n\t\toverflow: hidden;\r\n\t\twhite-space: nowrap;\r\n\t}\r\n\t\r\n\t@media (min-width: 1018px) {\r\n\t\t.dropdown-fixed-top {\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_top li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor: #000;\r\n\t\tmargin-bottom: 6px;\r\n\t\tpadding-top: 2px;\r\n\t\tpadding-bottom: 2px;\r\n\t\ttransition: all 0.2s ease-in-out;\r\n\t\tfont-size: 15px;\r\n\t\tline-height: 18px;\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t}\r\n\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\t\t\t\t\r\n\t}\r\n\r\n<\/style>\r\n\r\n<style>\r\n\t@media (max-width: 992px) {\r\n\t\t#toc_group_article {\r\n\t\t\tpadding-top: 24px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc_float {\r\n\t\tmax-height: calc(100vh - 250px);\r\n\t\toverflow-y: auto;\r\n\t}\r\n\t\r\n\t#list_toc_top {\r\n\t\tdisplay: none;\r\n\t\tbackground: #fff;\r\n\t\tmargin-bottom: 4px;\r\n\t}\r\n\t\r\n\t#list_toc_top li {\r\n\t\tdisplay: block;\r\n\t\tmargin-left: 0;\r\n\t\tlist-style: none;\r\n\t}\r\n\t\r\n\t#list_toc_top a {\r\n\t\tpadding: 5px;\r\n\t\tdisplay: block;\r\n\t}\r\n\t\r\n\t#list_toc_top.show {\r\n\t\tdisplay: block;\r\n\t}\r\n\r\n\t#list_toc_top a {\r\n\t\tcolor: #434343;\r\n\t\tborder-bottom: 1px solid #bbb;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top {\r\n\t\tposition: fixed;\r\n\t\ttop: 59px;\r\n\t\twidth: 100%;\r\n\t\tz-index: 99;\r\n\t\tborder-bottom: 2px solid #9c171e;\r\n\t\tpadding: 12px;\r\n\t\tbackground: #fff;\r\n\t\twidth: 100%;\r\n\t\tcursor: pointer;\r\n\t\tdisplay: none;\r\n\t\tleft: 0;\r\n\t\tbox-shadow: 0 -2px 7px 6px rgba(0, 0, 0, 0.17);\r\n\t}\r\n\t\r\n\t#dropdown-fixed-top.show {\r\n\t\tanimation: showAnim 0.5s ease;\r\n\t\tdisplay: block;\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t@keyframes showAnim {\r\n\t\tfrom {\r\n\t\t\tdisplay: none;\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\tto {\r\n\t\t\tdisplay: block;\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top #list_toc_top {\r\n\t\tmax-height: calc(50vh - 110px);\r\n\t\toverflow-y: scroll;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row {\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: space-between\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row p {\r\n\t\tmargin-bottom: 0;\r\n\t}\r\n\t\r\n\t#pilihDaftarIsi {\r\n\t\tmax-width: 100%;\r\n\t\toverflow: hidden;\r\n\t\twhite-space: nowrap;\r\n\t}\r\n\t\r\n\t@media (min-width: 1018px) {\r\n\t\t.dropdown-fixed-top {\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_top li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor: #000;\r\n\t\tmargin-bottom: 6px;\r\n\t\tpadding-top: 2px;\r\n\t\tpadding-bottom: 2px;\r\n\t\ttransition: all 0.2s ease-in-out;\r\n\t\tfont-size: 15px;\r\n\t\tline-height: 18px;\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\r\n<\/style>\r\n\r\n<!-- START ToC styling  -->\r\n<style>\r\n\t\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n<!-- END ToC styling  -->\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 700;\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\tconst panel2 = document.querySelector(\"#toc .list\");\r\n\tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n  let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n  \/\/ Function to handle scroll and add\/remove .sticky class\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Highlight user progress as the heading comes\r\n    headers.forEach(header => {\r\n\t\tconst headerTop = header.offsetTop;\r\n\t\tconst headerHeight = header.clientHeight;\r\n\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\t\t\ttocTitle.textContent = currentHeaderText;\r\n\t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\ttocTitle.textContent = 'Table of Content';\r\n\t\t\t}\r\n\t\t}\r\n\t});\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader != '') {\r\n\t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\t\t\t  link.classList.add('active');\r\n\t\t  }\r\n\t  }\r\n    });\r\n\/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/         toc.style.display = 'block';\r\n\/\/ \t}else{\r\n\/\/         toc.style.display = 'none';\r\n\/\/ \t}\r\n    \/\/ Update TOC title if sticky\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n        toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n        toc.style.backgroundColor = \"#FFF\";\r\n\t\tpanel2.style.height = '0px';\r\n\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t  if(window.innerWidth < 767){\r\n\/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n       \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\t\t  }\r\n      }\r\n      if (currentHeader) {\r\n\/\/         console.log(\"activeLink:\", activeLink);\r\n        if (activeLink) {\r\n\/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n          tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n        }\r\n      }\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset'; \/\/ Reset to original width\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\t\ticon.style.transform = \"rotate(180deg)\";\r\n    }\r\n  }\r\n\r\n    \/\/ Attach the scroll event listener to the window\r\n    window.addEventListener('scroll', handleScroll);\r\n\r\n    \/\/ Initial call to handleScroll to set the correct state on load\r\n    handleScroll();\r\n});\r\n\t\r\n\t\/\/ Open toggle TOC\r\n\t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\t\tvar toc = document.querySelector(\"#toc\");\r\n\t\tvar icon = document.querySelector(\".toc-icon\");\r\n\t\tconst tocTitle = document.querySelector('#toc-title');\r\n\t\tconst tocs = document.querySelector('#toc.sticky');\r\n \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\t\t  tocHeader.addEventListener(\"click\", function() {\r\n\t\t\tvar panel = this.nextElementSibling;\r\n\t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ \t\t\t\ttoc.style.paddingBottom = '6px'; \r\n\t\t\t\tif(window.innerWidth > 768){\r\n\t\t\t\t\tif(!toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = \"unset\";\r\n\/\/ \t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t\tif (toc.classList.contains('sticky')){\r\n\t\t\t\t\t\ttoc.style.width = '${tocParent.offsetWidth}px';\r\n\t\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t\t}\r\n\t\t\t\t}\r\n\t\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = \"unset\"; \/\/ Reset width\r\n\t\t\t\t}\r\n\t\t\t\ttoc.style.backgroundColor = \"#FFF1F1\";\r\n\t\t\t} else {\r\n\t\t\t  panel.style.height = panel.scrollHeight + \"px\";\r\n\t\t\t  icon.style.transform = \"rotate(0deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\t\t\ttoc.style.paddingBottom = '24px';\r\n\t\t\t \tif(window.innerWidth < 767){\r\n\t\t\t\t\ttoc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n\t\t\t\t\ttoc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n\t\t\t\t}\r\n\t\t\t}\r\n\t\t  });\r\n\r\n\t\t  \/\/ Close TOC when a link inside it is clicked\r\n\t\t  var tocLinks = document.querySelectorAll(\"#toc .list a\");\r\n\t\t  tocLinks.forEach(function(link) {\r\n\t\t\tlink.addEventListener(\"click\", function() {\r\n\t\t\t  var panel = document.querySelector(\"#toc .list\");\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t\t  toc.style.backgroundColor = \"#FFF\";\r\n\t\t\t});\r\n\t\t  });\r\n\t\t});\r\n<\/script>\r\n\r\n<!-- <script>\r\n\tvar pilihDaftarIsi = document.getElementById('pilihDaftarIsi');\r\n\t\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n\t\tvar dropdownFixedTop = document.querySelector('.dropdown-fixed-top');\r\n\r\n\t\tdropdownFixedTop.addEventListener('click', function() {\r\n\t\t\tvar dropdownContent = this.querySelector('.list_toc');\r\n\t\t\tdropdownContent.classList.toggle('show');\r\n\t\t});\r\n\r\n\t\twindow.addEventListener('click', function(event) {\r\n\t\t\tvar listTocTop = document.getElementById('list_toc_top');\r\n\r\n\t\t\tif (!dropdownFixedTop.contains(event.target)) {\r\n\t\t\t\tlistTocTop.classList.remove('show');\r\n\t\t\t}\r\n\t\t});\r\n\t});\r\n\t\r\n\tvar daftarIsiContainer = document.getElementById('toc_group_article');\r\n\tvar dropdownFixedTop = document.getElementById('dropdown-fixed-top');\r\n    var triggered = false; \/\/ Flag to keep track of whether the function has been triggered\r\n\r\n    window.addEventListener('scroll', function() {\r\n        if (!triggered && isCompletelyScrolledPast(daftarIsiContainer)) {\r\n            showSectionDropdownFixedTop(false);\r\n            triggered = true;\r\n        } else if (triggered && !isCompletelyScrolledPast(daftarIsiContainer)) {\r\n            showSectionDropdownFixedTop(true);\r\n            triggered = false;\r\n        }\r\n    });\r\n\r\n    function isCompletelyScrolledPast(element) {\r\n        var elementTop = element.getBoundingClientRect().top;\r\n        var elementBottom = element.getBoundingClientRect().bottom;\r\n        return elementTop < 0 && elementBottom < 0;\r\n    }\r\n\r\n    function showSectionDropdownFixedTop(show) {\r\n\t\tif (show) {\r\n\t\t\tdropdownFixedTop.classList.remove(\"show\");\r\n\t\t} else {\r\n\t\t\tdropdownFixedTop.classList.add(\"show\");\r\n\t\t}\r\n    }\r\n\r\n\/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n\t\t  pilihDaftarIsi.innerHTML = a.textContent;\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float', 'list_toc_top']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script> -->\r\n<!-- END script lama -->\r\n\t\r\n<script>\r\n    \/\/ Scrollspy function to highlight the active TOC item based on the scroll position\r\n  function scrollSpy(tocClass) {\r\n    const scrollPosition = window.scrollY;\r\n\r\n    \/\/ Find the active h2 and h3 headings based on their position in the corresponding TOC\r\n    let activeH2 = null;\r\n    let activeH3 = null;\r\n\r\n    const tocItems = document.querySelectorAll(`.${tocClass} li`);\r\n    tocItems.forEach(item => {\r\n      const a = item.querySelector('a');\r\n      if (!a) return;\r\n      const href = a.getAttribute('href');\r\n      const targetId = href.substring(1); \/\/ Remove the '#' from the href to get the target ID\r\n      const targetElement = document.getElementById(targetId);\r\n      if (!targetElement) return;\r\n\r\n      const targetTop = targetElement.getBoundingClientRect().top + scrollPosition;\r\n      const nextItem = item.nextElementSibling;\r\n      const nextTop = nextItem ? nextItem.getBoundingClientRect().top + scrollPosition : Infinity;\r\n\r\n      if (targetTop <= scrollPosition + 150) {\r\n        if (a.parentElement.parentElement === tocItems) {\r\n          \/\/ The h2 heading is at the root level of the TOC\r\n          activeH2 = { id: targetId, level: 'h2' };\r\n        } else {\r\n          \/\/ The h3 heading is nested under an h2 heading\r\n          const parentH2 = a.parentElement.parentElement.previousElementSibling;\r\n          if (parentH2) {\r\n            const h2Link = parentH2.querySelector('a');\r\n            if (h2Link) {\r\n              const h2Href = h2Link.getAttribute('href');\r\n              const h2Id = h2Href.substring(1);\r\n              activeH2 = { id: h2Id, level: 'h2' };\r\n            }\r\n          }\r\n          activeH3 = { id: targetId, level: 'h3' };\r\n        }\r\n      }\r\n\r\n      if (targetTop > scrollPosition + 150 && nextTop > scrollPosition + 150 && !activeH3) {\r\n        \/\/ Reset the activeH2 when there are no more active h3 headings\r\n        activeH2 = null;\r\n      }\r\n    });\r\n\r\n    \/\/ Update the active state for the TOC items\r\n    tocItems.forEach(item => {\r\n      item.classList.remove('active');\r\n      const a = item.querySelector('a');\r\n      if (a) {\r\n        const href = a.getAttribute('href');\r\n        const targetId = href.substring(1);\r\n        if ((activeH2 && activeH2.id === targetId) || (activeH3 && activeH3.id === targetId)) {\r\n          item.classList.add('active');\r\n        }\r\n      }\r\n    });\r\n  }\r\n\r\n  \/\/ Call scrollSpy for each TOC on window scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float', 'list_toc_top']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\t\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!-- <script>\r\n\tdocument.addEventListener('DOMContentLoaded', function() {\r\n        \/\/ Fungsi untuk mengubah teks menjadi format id\r\n        function formatId(text) {\r\n            return text.trim().replace(\/[^\\w\\d]+\/g, '_');\r\n        }\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            children.forEach(child => {\r\n                const nestedLi = document.createElement('li');\r\n                const nestedA = document.createElement('a');\r\n                nestedA.textContent = child.title;\r\n                nestedA.href = `#${child.id}`;\r\n                nestedLi.appendChild(nestedA);\r\n                nestedUl.appendChild(nestedLi);\r\n\r\n                if (child.children.length > 0) {\r\n                    createNestedList(nestedLi, child.children);\r\n                }\r\n            });\r\n\r\n            parentNode.appendChild(nestedUl);\r\n        }\r\n\r\n        \/\/ Membuat objek untuk menyimpan daftar h2 dan h3 beserta judulnya\r\n        const headings = [];\r\n\r\n           \/\/ Mengambil semua elemen h2 dan h3\r\n        const elements = document.querySelectorAll('.td-post-content h2');\r\n\t\t\t\/\/, .td-post-content h3\r\n\r\n        elements.forEach(element => {\r\n            if (element.tagName === 'H2') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n\t\t\t\tif(element.textContent.toLowerCase() === \"key takeaways\") {return;} \/\/ Biar ga nampilin Key Takeaways di ToC\r\n                headings.push({ level: 'h2', id: id, title: element.textContent, children: [] });\r\n            } else if (element.tagName === 'H3') {\r\n                const id = formatId(element.textContent);\r\n                element.id = id;\r\n                if (headings.length > 0) {\r\n                    headings[headings.length - 1].children.push({ level: 'h3', id: id, title: element.textContent, children: [] });\r\n                }\r\n            }\r\n        });\r\n\r\n        \/\/ Membuat list HTML dari objek headings\r\n        const ul = document.getElementById('list_toc');\r\n        let currentUl = ul;\r\n        headings.forEach(heading => {\r\n            const li = document.createElement('li');\r\n            const a = document.createElement('a');\r\n            a.textContent = heading.title;\r\n            a.href = `#${heading.id}`;\r\n            li.appendChild(a);\r\n\r\n            if (heading.level === 'h2') {\r\n                \/\/ Menyimpan ul saat ini untuk menambahkan nested ul\r\n                currentUl = li;\r\n                ul.appendChild(li);\r\n            } else if (heading.level === 'h3') {\r\n                if (!currentUl.lastElementChild || currentUl.lastElementChild.tagName !== 'UL') {\r\n                    \/\/ Jika belum ada nested ul, buat satu\r\n                    const nestedUl = document.createElement('ul');\r\n                    currentUl.appendChild(nestedUl);\r\n                    currentUl = nestedUl;\r\n                }\r\n                currentUl.appendChild(li);\r\n            }\r\n\r\n            createNestedList(li, heading.children);\r\n        });\r\n\t\t\/\/ Dapatkan elemen ul dengan id 'list_toc_float'\r\nconst ulFloat = document.getElementById('list_toc');\r\nconst ulJourney = document.getElementById('list_journey');\r\n\r\n\/\/ Dapatkan isi (child elements) dari ul dengan id 'list_toc_float'\r\n\tif (ulFloat !== null) {\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\t\tconst ulTocTop = document.getElementById('list_toc_top');\r\n\t\tif ((ulToc !== null || ulToc !== undefined) && window.innerWidth > 1018){\r\n\t\t\tulToc.append(...clonedChildren);\r\n\t\t} else {\r\n\t\t\tulTocTop.append(...clonedChildren);\r\n\t\t}\r\n\t} \r\n\r\n\tif (ulJourney !== null) {\r\n\t\tconst clonedChildrenJourney = ulJourney.cloneNode(true).children;\r\n\t\tconst ulTocJourney = document.getElementById('list_toc_journey');\r\n\t\tulTocJourney.append(...clonedChildrenJourney);\r\n\t} \r\n\r\n\r\n\r\n\r\n\t\r\n        \/\/ Fungsi untuk mengambil tinggi navbar\r\n        function getNavbarHeight() {\r\n            const navbar = document.getElementById('tdi_34');\r\n            return navbar ? navbar.offsetHeight : 0;\r\n        }\r\n\r\n        \/\/ Fungsi untuk menambahkan offset posisi scroll\r\n        function scrollToElementWithOffset(elementId) {\r\n            const element = document.getElementById(elementId);\r\n            if (element) {\r\n                const offset = getNavbarHeight();\r\n                const elementPosition = element.getBoundingClientRect().top;\r\n                const offsetPosition = elementPosition - offset-40;\r\n\r\n                window.scrollBy({\r\n                    top: offsetPosition,\r\n                    behavior: 'smooth'\r\n                });\r\n            }\r\n        }\r\n\r\n        \/\/ Fungsi untuk menangani klik pada tautan judul\r\n        function handleTitleClick(event) {\r\n            event.preventDefault();\r\n            const href = event.target.getAttribute('href').substr(1);\r\n            scrollToElementWithOffset(href);\r\n        }\r\n\r\n        \/\/ Tambahkan event listener untuk semua tautan judul\r\n        const titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n        titleLinks.forEach(link => {\r\n            link.addEventListener('click', handleTitleClick);\r\n        });\r\n\t});\r\n    <\/script> -->\r\n<!-- \t<style>#toc_group_float{display:block !important}<\/style> -->\r\n<a href=\"https:\/\/www.hashmicro.com\/my\/free-product-demo\/?medium=free-product-demo\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/08\/free-demo-desktop-my.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/08\/free-demo-desktop-my.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2024\/07\/free-demo-mobile-my.jpg\" alt=\"FreeDemo\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script><\/p>\n<h2><strong>What is Cost of Goods Manufactured (COGM)?<\/strong><\/h2>\n<p>Cost of Goods Manufactured (COGM) is the total cost incurred by a company to produce goods during a specific accounting period. It includes the cost of raw materials used in production, direct labor costs, and manufacturing overhead such as equipment maintenance, factory utilities, and depreciation.<\/p>\n<p>COGM helps businesses determine the actual cost of turning raw materials into finished products. This figure is essential not only for calculating the Cost of Goods Sold (COGS), but also for evaluating production efficiency, setting accurate pricing, and making better financial decisions.<\/p>\n<h2><strong>Components of COGM: Direct Materials, Labor &amp; Overhead<\/strong><\/h2>\n<p>To accurately calculate the Cost of Goods Manufactured, it&#8217;s important to break down its three main components: direct materials, direct labor, and manufacturing overhead.<\/p>\n<p>These elements represent the core production costs and are distinct from broader <a href=\"https:\/\/www.hashmicro.com\/my\/blog\/operating-expenses\/\">operating expenses<\/a>, which include non-manufacturing costs such as administrative and marketing expenses. While <a href=\"https:\/\/www.hashmicro.com\/my\/blog\/overhead-cost\/\">overhead cost<\/a> is often part of operating expenses in general accounting, within the COGM context, it specifically refers to indirect costs related to production activities.<\/p>\n<h3>1. Direct Materials<\/h3>\n<p>These are the essential raw materials used directly in the production process. The cost is calculated based on the materials consumed, not just the materials purchased.<\/p>\n<p><strong>Key components include:<\/strong><\/p>\n<ul>\n<li>Beginning inventory of raw materials<\/li>\n<li>Purchases of additional raw materials<\/li>\n<li>Ending inventory of raw materials<\/li>\n<li>Indirect materials (if directly tied to production)<\/li>\n<\/ul>\n<h3>2. Direct Labor<\/h3>\n<p>This refers to wages and benefits paid to employees who are directly involved in producing goods.<\/p>\n<p><strong>Key components include:<\/strong><\/p>\n<ul>\n<li>Salaries or wages of production line workers<\/li>\n<li>Payroll taxes and benefits for direct labor<\/li>\n<li>Overtime pay for production staff (if applicable)<\/li>\n<\/ul>\n<h3>3. Manufacturing Overhead<\/h3>\n<p>These are indirect costs necessary to support the manufacturing process but not directly traceable to specific products.<\/p>\n<p><strong>Key components include:<\/strong><\/p>\n<ul>\n<li>Factory rent and utilities<\/li>\n<li>Equipment depreciation<\/li>\n<li>Maintenance and repairs<\/li>\n<li>Production supervision salaries<\/li>\n<\/ul>\n<p>Understanding these detailed components allows businesses to accurately assess production costs, distinguish them from operating expenses, and make more informed decisions about pricing, budgeting, and cost control.<\/p>\n<h2><strong>Benefits of COGM<\/strong><\/h2>\n<p>The real value of COGM lies in how its data is used to support smarter decisions across key business areas. When integrated with robust <a href=\"https:\/\/www.hashmicro.com\/my\/blog\/best-financial-management-software\/\">financial management software<\/a>, COGM becomes even more powerful, connecting production costs directly with financial planning and performance.<\/p>\n<ul>\n<li>COGM provides detailed insight into production expenses, allowing businesses to identify inefficiencies, reduce waste, and better manage manufacturing costs.<\/li>\n<li>By understanding the true cost of production, companies can set more competitive and profitable product pricing.<\/li>\n<li>COGM supports precise calculation of Cost of Goods Sold (COGS), which is essential for analyzing gross profit and overall financial performance.<\/li>\n<li>It ensures inventory is valued based on actual production costs, leading to more accurate financial reporting.<\/li>\n<li>COGM data helps finance teams create realistic budgets and forecasts by reflecting actual cost trends and production volumes.<\/li>\n<\/ul>\n<h2><strong>COGM vs. COGS: Understanding the Difference<\/strong><\/h2>\n<p>While both Cost of Goods Manufactured (COGM) and Cost of Goods Sold (COGS) are crucial financial metrics in a product-based business, they serve different purposes and appear at various stages in the production-to-sales process.<\/p>\n<p>Understanding the distinction between the two helps ensure accurate financial reporting, better cost management, and more informed decision-making. Here\u2019s a clear comparison to help you differentiate between COGM and COGS:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\" width=\"25%\"><b>Aspect<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\" width=\"25%\"><b>COGM\u00a0<\/b><\/p>\n<p><b>(Cost of Goods Manufactured)<\/b><\/td>\n<td style=\"background-color: #990000; color: #ffffff; padding: 5px; text-align: center;\" width=\"25%\"><b>COGS\u00a0<\/b><\/p>\n<p><b>(Cost of Goods Sold)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Definition<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Total production cost of goods completed in a specific period<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Total cost of goods that were actually sold in that period<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Includes<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Direct materials, direct labor, and manufacturing overhead<\/span><\/td>\n<td><span style=\"font-weight: 400;\">COGM plus beginning and ending inventory of finished goods<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Used For<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Measuring production efficiency and cost control<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Calculating gross profit and analyzing sales performance<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Appears In<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Internal reports, cost accounting, inventory valuation<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Income statement (as part of profit &amp; loss reporting)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Timing<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Calculated at the end of the production process<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Calculated when goods are sold<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><strong>COGM Calculation Formula<\/strong><\/h2>\n<p>To calculate the Cost of Goods Manufactured accurately, businesses need to sum all direct production costs incurred during a specific period. This includes raw materials used, direct labor, and manufacturing overhead.<\/p>\n<p>The formula provides a structured way to understand total production cost before goods are transferred to finished goods inventory. Here is the standard formula for calculating COGM:<\/p>\n<blockquote><p>COGM = (Beginning Raw Materials Inventory + Raw Materials Purchased \u2013 Ending Raw Materials Inventory)<\/p><\/blockquote>\n<p>This formula helps ensure that all relevant production costs are captured, allowing for better cost control, inventory valuation, and financial analysis.<\/p>\n<a href=\"https:\/\/www.hashmicro.com\/my\/offer\/download-erp-pricing-list?medium=banner-article\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/08\/skema-harga-desktop-my.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/08\/skema-harga-desktop-my.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/08\/skema-harga-mobile-my.webp\" alt=\"SkemaHarga\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script>\n<h2><strong>Example Calculation of COGM<\/strong><\/h2>\n<p>To illustrate how the Cost of Goods Manufactured (COGM) is calculated, let\u2019s consider a simple example.<\/p>\n<p>Imagine a manufacturing company is reviewing its production costs for the month of May. At the beginning of the month, the company had $10,000 worth of raw materials in inventory. During the month, it purchased an additional $25,000 worth of raw materials. By the end of May, the raw materials inventory was reduced to $8,000. This means the total raw materials used in production amounted to $27,000.<\/p>\n<p>In addition to material costs, the company also incurred $15,000 in direct labor expenses and $12,000 in manufacturing overhead, including utilities, equipment depreciation, and factory maintenance.<\/p>\n<p>At the start of the month, the Work-in-Process (WIP) inventory was valued at $5,000, and by the end of the month, the WIP inventory had increased to $7,000.<\/p>\n<p>Using the COGM formula, the total manufacturing costs are calculated by adding the raw materials used ($27,000), direct labor ($15,000), and manufacturing overhead ($12,000), resulting in $54,000. To arrive at the final COGM, the company adds the beginning WIP inventory ($5,000) and subtracts the ending WIP inventory ($7,000), resulting in a COGM of $52,000 for May.<\/p>\n<p>This example illustrates how COGM provides a comprehensive view of total production costs, which is crucial for accurate inventory valuation and financial reporting.<\/p>\n<h2><strong>Achieve Accurate COGM Insights with HashMicro\u2019s Manufacturing Software<\/strong><\/h2>\n<p><img decoding=\"async\" class=\"alignnone wp-image-10313 size-full\" src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/07\/cogm-HM.webp\" alt=\"cogm\" width=\"1450\" height=\"899\" srcset=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/07\/cogm-HM.webp 1450w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/07\/cogm-HM-300x186.webp 300w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/07\/cogm-HM-1024x635.webp 1024w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/07\/cogm-HM-768x476.webp 768w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/07\/cogm-HM-677x420.webp 677w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/07\/cogm-HM-150x93.webp 150w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/07\/cogm-HM-696x432.webp 696w, https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/07\/cogm-HM-1068x662.webp 1068w\" sizes=\"(max-width: 1450px) 100vw, 1450px\" \/><\/p>\n<p><a href=\"https:\/\/www.hashmicro.com\/my\/hash-manufacturing-software\">HashMicro manufacturing software<\/a> offers a powerful solution for businesses looking to overcome challenges in calculating the Cost of Goods Manufactured. With its robust features, the system simplifies the process of tracking and allocating production costs, ensuring accuracy in financial data and supporting more informed business decisions.<\/p>\n<p>To see how HashMicro can enhance your manufacturing processes, you can request a free demo. This allows you to experience the software firsthand and understand how it automates COGM calculations effectively.<\/p>\n<p>Built to support a variety of operational needs, HashMicro Manufacturing Software delivers an integrated set of features that drive efficiency and sustainable business growth. Key features include:<\/p>\n<ul>\n<li><strong>Real-Time Cost Monitoring<\/strong>: Continuously tracks actual material, labor, and overhead costs as they occur. This helps maintain accurate and current COGM figures while allowing businesses to detect cost deviations and operational inefficiencies quickly.<\/li>\n<li><strong>Bill of Materials (BoM) Cost Estimation<\/strong>: Provides <a href=\"https:\/\/www.hashmicro.com\/my\/blog\/cogs-guide\/\">detailed cost projections<\/a> for all components in a multi-level BoM. This feature supports better budget forecasting and allows for more strategic procurement and production cost planning.<\/li>\n<li><strong>Comprehensive Cost Allocation<\/strong>: Enables accurate assignment of direct materials, labor, and overhead to each production process. This ensures each COGM component is properly accounted for, helping to control expenses and protect profit margins.<\/li>\n<li><strong>Automated Requisition Planning<\/strong>: Generates material requisitions based on real-time production needs, minimizing excess inventory. This supports lean operations and helps maintain a balanced cost structure aligned with actual demand.<\/li>\n<li><strong>In-Depth Production Cost Reporting<\/strong>: Provides detailed reports on production costs, material usage, and labor hours. These insights are essential for tracking COGM over time and optimizing future production strategies.<\/li>\n<\/ul>\n<h2><strong>Conclusion<\/strong><\/h2>\n<p>Cost of Goods Manufactured (COGM) is a crucial metric for understanding production costs and maintaining healthy profit margins. Using software to automate COGM calculations improves accuracy and saves time, allowing businesses to focus on growth rather than manual processes.<\/p>\n<p><a href=\"https:\/\/www.hashmicro.com\/my\/hash-manufacturing-software\">HashMicro\u2019s<\/a> manufacturing software offers a smart solution to simplify inventory tracking, cost allocation, and production analysis. Automating these tasks helps decision-makers act faster with reliable data that drives operational efficiency.<\/p>\n<p>Request a <a href=\"https:\/\/www.hashmicro.com\/my\/free-product-demo\/\">free demo<\/a> to see how HashMicro can streamline your COGM process and support smarter manufacturing decisions.<br \/>\n<a href=\"https:\/\/www.hashmicro.com\/my\/free-product-demo\/?medium=free-product-demo\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/08\/free-demo-desktop-my.webp\" data-desktop-src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/08\/free-demo-desktop-my.webp\" data-mobile-src=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2024\/07\/free-demo-mobile-my.jpg\" alt=\"FreeDemo\" class=\"responsive-image-banner\"><\/a>\r\n\r\n<script>\r\n    \/\/ check which image to use based on screensize\r\n    document.addEventListener(\"DOMContentLoaded\", function() {\r\n        function updateImageSource() {\r\n            var images = document.querySelectorAll('.responsive-image-banner');\r\n            var screenWidth = window.innerWidth;\r\n\r\n            images.forEach(function(img) {\r\n                var mobileSrc = img.getAttribute('data-mobile-src');\r\n                var desktopSrc = img.getAttribute('data-desktop-src');\r\n\r\n                if (screenWidth < 576 && mobileSrc) {\r\n                    img.setAttribute('src', mobileSrc);\r\n                } else {\r\n                    img.setAttribute('src', desktopSrc);\r\n                }\r\n            });\r\n        }\r\n\r\n        \/\/ Initial check\r\n        updateImageSource();\r\n\r\n        \/\/ Update on resize\r\n        window.addEventListener('resize', updateImageSource);\r\n    });\r\n<\/script><\/p>\n<h2><strong> FAQ COGM<\/strong><\/h2>\n<ul class=\"bottom_faq\">\n<li>\n<details>\n<summary><strong>What is the difference between COGS and COGM?<\/strong><\/summary>\n<p>The cost of goods manufactured (COGM) is a figure that represents the total cost of producing your finished goods. This includes the cost of raw materials, labor, and overhead expenses. In contrast, the cost of goods sold (COGS) only includes the cost of raw materials and (in some cases) labor.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Is cogm an expense?<\/strong><\/summary>\n<p>COGM is the total cost of making products for sale. The cost of goods sold (COGS) is the actual expenses related to producing those products. COGM does not include marketing or distribution costs \u2014 it only includes direct labor, materials, and factory overhead costs associated with producing finished goods inventory.<\/p>\n<\/details>\n<\/li>\n<li>\n<details>\n<summary><strong>Is cogm on the balance sheet?<\/strong><\/summary>\n<p>COGM is used to value finished goods inventory on the balance sheet by factoring in the current period&#8217;s manufacturing costs and the net change in work-in-process (WIP) inventory.<\/p>\n<\/details>\n<\/li>\n<\/ul>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [{\n    \"@type\": \"Question\",\n    \"name\": \"What is the difference between COGS and COGM?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"The cost of goods manufactured (COGM) is a figure that represents the total cost of producing your finished goods. This includes the cost of raw materials, labor, and overhead expenses. In contrast, the cost of goods sold (COGS) only includes the cost of raw materials and (in some cases) labor.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Is cogm an expense?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"COGM is the total cost of making products for sale. The cost of goods sold (COGS) is the actual expenses related to producing those products. COGM does not include marketing or distribution costs \u2014 it only includes direct labor, materials, and factory overhead costs associated with producing finished goods inventory.\"\n    }\n  },{\n    \"@type\": \"Question\",\n    \"name\": \"Is cogm on the balance sheet?\",\n    \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n      \"text\": \"COGM is used to value finished goods inventory on the balance sheet by factoring in the current period's manufacturing costs and the net change in work-in-process (WIP) inventory.\"\n    }\n  }]\n}\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>For manufacturers and product-based companies, understanding the Cost of Goods Manufactured (COGM) is more than just a finance task, it\u2019s a strategic necessity. COGM reflects the total cost of producing goods during a specific period, providing crucial insights into operational efficiency, pricing accuracy, and overall profitability. Yet, many businesses still rely on outdated or incomplete [&hellip;]<\/p>\n","protected":false},"author":16,"featured_media":10312,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78],"tags":[],"class_list":{"0":"post-10310","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-manufacture"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How to Calculate Cost of Goods Manufactured (COGM)<\/title>\n<meta name=\"description\" content=\"Cost of Goods Manufactured (COGM) is the total cost incurred by a company to produce goods during a specific accounting period.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Understanding the Process of Calculating Cost of Goods Manufactured (COGM)\" \/>\n<meta property=\"og:description\" content=\"Cost of Goods Manufactured (COGM) is the total cost incurred by a company to produce goods during a specific accounting period.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/\" \/>\n<meta property=\"og:site_name\" content=\"HashMicro Malaysia\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-01T08:14:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-10T03:40:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/07\/COGM.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"675\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Irga Afghani\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Irga Afghani\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/\"},\"author\":{\"name\":\"Irga Afghani\",\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/#\/schema\/person\/8951541aa1590e31d1f15854867f60c3\"},\"headline\":\"Understanding the Process of Calculating Cost of Goods Manufactured (COGM)\",\"datePublished\":\"2025-07-01T08:14:44+00:00\",\"dateModified\":\"2026-03-10T03:40:15+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/\"},\"wordCount\":1616,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/07\/COGM.webp\",\"articleSection\":[\"Manufacture\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/\",\"url\":\"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/\",\"name\":\"How to Calculate Cost of Goods Manufactured (COGM)\",\"isPartOf\":{\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/07\/COGM.webp\",\"datePublished\":\"2025-07-01T08:14:44+00:00\",\"dateModified\":\"2026-03-10T03:40:15+00:00\",\"description\":\"Cost of Goods Manufactured (COGM) is the total cost incurred by a company to produce goods during a specific accounting period.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/#primaryimage\",\"url\":\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/07\/COGM.webp\",\"contentUrl\":\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/07\/COGM.webp\",\"width\":1200,\"height\":675,\"caption\":\"cogm\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.hashmicro.com\/my\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Understanding the Process of Calculating Cost of Goods Manufactured (COGM)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/#website\",\"url\":\"https:\/\/www.hashmicro.com\/my\/blog\/\",\"name\":\"HashMicro Malaysia\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.hashmicro.com\/my\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/#organization\",\"name\":\"HashMicro Malaysia\",\"url\":\"https:\/\/www.hashmicro.com\/my\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/09\/logo.webp\",\"contentUrl\":\"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/09\/logo.webp\",\"width\":422,\"height\":255,\"caption\":\"HashMicro Malaysia\"},\"image\":{\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/#\/schema\/person\/8951541aa1590e31d1f15854867f60c3\",\"name\":\"Irga Afghani\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.hashmicro.com\/my\/blog\/#\/schema\/person\/image\/\",\"url\":\"http:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/cropped-cropped-WhatsApp-Image-2025-03-13-at-09.41.48-96x96.jpeg\",\"contentUrl\":\"http:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/cropped-cropped-WhatsApp-Image-2025-03-13-at-09.41.48-96x96.jpeg\",\"caption\":\"Irga Afghani\"},\"description\":\"Irga Afghani writes engaging and valuable articles on business strategies and software solutions that help companies stay competitive in the digital age. He focuses on delivering content that blends practical insights with the latest tech trends, making complex topics accessible to a wide audience. His work consistently aims to inform and inspire professionals seeking to enhance their operations through smart tools and innovations.\",\"url\":\"https:\/\/www.hashmicro.com\/my\/blog\/author\/irga-afghani\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"How to Calculate Cost of Goods Manufactured (COGM)","description":"Cost of Goods Manufactured (COGM) is the total cost incurred by a company to produce goods during a specific accounting period.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/","og_locale":"en_US","og_type":"article","og_title":"Understanding the Process of Calculating Cost of Goods Manufactured (COGM)","og_description":"Cost of Goods Manufactured (COGM) is the total cost incurred by a company to produce goods during a specific accounting period.","og_url":"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/","og_site_name":"HashMicro Malaysia","article_published_time":"2025-07-01T08:14:44+00:00","article_modified_time":"2026-03-10T03:40:15+00:00","og_image":[{"width":1200,"height":675,"url":"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/07\/COGM.webp","type":"image\/webp"}],"author":"Irga Afghani","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Irga Afghani","Est. reading time":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/#article","isPartOf":{"@id":"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/"},"author":{"name":"Irga Afghani","@id":"https:\/\/www.hashmicro.com\/my\/blog\/#\/schema\/person\/8951541aa1590e31d1f15854867f60c3"},"headline":"Understanding the Process of Calculating Cost of Goods Manufactured (COGM)","datePublished":"2025-07-01T08:14:44+00:00","dateModified":"2026-03-10T03:40:15+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/"},"wordCount":1616,"commentCount":0,"publisher":{"@id":"https:\/\/www.hashmicro.com\/my\/blog\/#organization"},"image":{"@id":"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/07\/COGM.webp","articleSection":["Manufacture"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.hashmicro.com\/my\/blog\/cogm\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/","url":"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/","name":"How to Calculate Cost of Goods Manufactured (COGM)","isPartOf":{"@id":"https:\/\/www.hashmicro.com\/my\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/#primaryimage"},"image":{"@id":"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/07\/COGM.webp","datePublished":"2025-07-01T08:14:44+00:00","dateModified":"2026-03-10T03:40:15+00:00","description":"Cost of Goods Manufactured (COGM) is the total cost incurred by a company to produce goods during a specific accounting period.","breadcrumb":{"@id":"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.hashmicro.com\/my\/blog\/cogm\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/#primaryimage","url":"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/07\/COGM.webp","contentUrl":"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/07\/COGM.webp","width":1200,"height":675,"caption":"cogm"},{"@type":"BreadcrumbList","@id":"https:\/\/www.hashmicro.com\/my\/blog\/cogm\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.hashmicro.com\/my\/blog\/"},{"@type":"ListItem","position":2,"name":"Understanding the Process of Calculating Cost of Goods Manufactured (COGM)"}]},{"@type":"WebSite","@id":"https:\/\/www.hashmicro.com\/my\/blog\/#website","url":"https:\/\/www.hashmicro.com\/my\/blog\/","name":"HashMicro Malaysia","description":"","publisher":{"@id":"https:\/\/www.hashmicro.com\/my\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.hashmicro.com\/my\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.hashmicro.com\/my\/blog\/#organization","name":"HashMicro Malaysia","url":"https:\/\/www.hashmicro.com\/my\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hashmicro.com\/my\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/09\/logo.webp","contentUrl":"https:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/09\/logo.webp","width":422,"height":255,"caption":"HashMicro Malaysia"},"image":{"@id":"https:\/\/www.hashmicro.com\/my\/blog\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.hashmicro.com\/my\/blog\/#\/schema\/person\/8951541aa1590e31d1f15854867f60c3","name":"Irga Afghani","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hashmicro.com\/my\/blog\/#\/schema\/person\/image\/","url":"http:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/cropped-cropped-WhatsApp-Image-2025-03-13-at-09.41.48-96x96.jpeg","contentUrl":"http:\/\/www.hashmicro.com\/my\/blog\/wp-content\/uploads\/2025\/03\/cropped-cropped-WhatsApp-Image-2025-03-13-at-09.41.48-96x96.jpeg","caption":"Irga Afghani"},"description":"Irga Afghani writes engaging and valuable articles on business strategies and software solutions that help companies stay competitive in the digital age. He focuses on delivering content that blends practical insights with the latest tech trends, making complex topics accessible to a wide audience. His work consistently aims to inform and inspire professionals seeking to enhance their operations through smart tools and innovations.","url":"https:\/\/www.hashmicro.com\/my\/blog\/author\/irga-afghani\/"}]}},"order_j":"","_links":{"self":[{"href":"https:\/\/www.hashmicro.com\/my\/blog\/wp-json\/wp\/v2\/posts\/10310","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hashmicro.com\/my\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hashmicro.com\/my\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hashmicro.com\/my\/blog\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hashmicro.com\/my\/blog\/wp-json\/wp\/v2\/comments?post=10310"}],"version-history":[{"count":8,"href":"https:\/\/www.hashmicro.com\/my\/blog\/wp-json\/wp\/v2\/posts\/10310\/revisions"}],"predecessor-version":[{"id":17421,"href":"https:\/\/www.hashmicro.com\/my\/blog\/wp-json\/wp\/v2\/posts\/10310\/revisions\/17421"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hashmicro.com\/my\/blog\/wp-json\/wp\/v2\/media\/10312"}],"wp:attachment":[{"href":"https:\/\/www.hashmicro.com\/my\/blog\/wp-json\/wp\/v2\/media?parent=10310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hashmicro.com\/my\/blog\/wp-json\/wp\/v2\/categories?post=10310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hashmicro.com\/my\/blog\/wp-json\/wp\/v2\/tags?post=10310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}