Differences in cogm and cogs

Dear all,
I would like to seek clarification.
1) The actual material consumption, production expenses will set off against COGM. Correct? May I know where is the difference going?
2) COGS is more on standard cost. May I know the difference between cogm and cogs, is going to where?
3) COGM and COGS is based on standard cost estimation. correct?
Thanks

Hi,
1)     The actual material consumption, production expenses will set off against COGM. Correct? May I know where is the difference going?
It is true that actual material consumption and production expenses will setoff against COGM. Difference is a indirect expenses/overheads that is going to costing.
2)     COGS are more on standard cost. May I know the difference between cogm and cogs, is going to where?
If you are using standard price in FG material master, then COGS = COGM if production and sale is happening in same month. If production is happening in one month and sales are happening in another month then there is a possibility that COGM and COGS will differ that will be in price difference account.
Ex: if 100 unit produced in jan 2011 @ 10 and sale is happening at Feb 2011 , FEB cost is 12.
Here: COGM= 100 *10 =1000
           Price Difference= 100 * 2 = 200 ( Cost estimation FI entry)
           COGS = 100 * 12 = 1200
3) COGM and COGS is based on standard cost estimation. correct?
    Correct.
Thanks and Regards
Binoj M D

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Step-1: Goods reciept from production order :
the entry is :
FG Inventory a/c Dr
To COGM a/c
Step-2: PGI to Customer
COGS a/c Dr
TO FG Inventory A/c
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I have one question regarding this COGM and COGS.
Step-1: Goods reciept from production order :
the entry is :
FG Inventory a/c Dr
To COGM a/c
Step-2: PGI to Customer
COGS a/c Dr
TO FG Inventory A/c
if above entries are correct then when COGM and COGS A/C will get nullified. or else what is the actual concept.
1. In Ist entry goods are moving from production department to store department that includes only manufacturing cost
2. in 2nd entry goods are moving from stores it inclues selling and admin expenses i.e, delivery to costomer.

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Dear All,
I would like to get advice of the below. I know they are inter related.
1) Can anyone explain in sequence or chronological order of how the cost from consumption become cogm and cogs?
2) consumption happened on raw mat used and point 3 where misc expenses is credited. correct?
3) which part below is considered as cogm?
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hi,
OGS- Cost of Goods Sold
COGM - Cost of Good Manufactured
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Differences in cogm and cogs

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