BalanceCheat
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Help / Operating model

Cost of goods sold

Connect production or service costs to amounts, margins and revenue activity.

Available modeling methods

Method / inputBehavior
Amount / growthDirect cost or a percentage change from the previous cost.
Percentage / gross marginUse a chosen reference percentage or derive costs from revenue and the selected gross margin.
Cost × volumeEnter unit cost and volume. A linked-volume method is available when a revenue line uses Price × volume.

Test margin versus cash effects

With revenue of 1,000 and a gross margin of 40%, costs are 600. Raising unit cost lowers profit and may also increase inventory and payables. A positive COGS adjustment increases cost; a negative component reduces it. Inspect the resulting linked GP and EBITDA impacts.

Open in the financial model ↗

Documents the current implemented behavior. Example assumptions are not market data.