Calculadora de CMV
- Created by
- Renato Passos, Eng. de Software
- Reviewed by
- Renato Passos, Eng. de Software
Last updated: Apr 18, 2026
Formula
CMV = estoque_inicial + compras − estoque_final
About this calculator
This calculator determines the Cost of Goods Sold (COGS) using the periodic inventory method. COGS represents the direct cost associated with producing or acquiring the goods that were sold during a period. The formula used is: COGS = Beginning Inventory + Purchases - Ending Inventory. The result is a monetary value that directly impacts the company's gross profit.
To use the calculator, enter the beginning inventory value, total purchases made during the period, and the ending inventory value. Ensure all values are in the same currency and period. The calculation is instantaneous and provides the COGS, which is essential for determining the period's profit.
COGS is widely used by retailers, accountants, and managers to assess operational efficiency and profit margins. It helps identify whether costs are under control and if pricing policy is adequate. Businesses in retail, wholesale, and industries that work with inventories benefit from this calculation.
Important precautions: the periodic inventory method assumes that inventory is physically counted only at the end of the period, which can lead to inaccuracies if there are unrecorded losses or theft. Additionally, the formula does not consider indirect costs such as freight or storage, which should be included separately if relevant.
Frequently asked questions
What is COGS and what is it used for?
COGS stands for Cost of Goods Sold. It measures the direct cost of goods sold during a period and is essential for calculating gross profit and analyzing business profitability.
What is the difference between periodic and perpetual inventory?
In periodic inventory, stock is counted only at the end of the period to calculate COGS. In perpetual inventory, the system continuously updates the cost with each sale, providing real-time data.
Can I use this calculator for any type of business?
Yes, as long as the business uses the periodic inventory method. It is common in small businesses that do not have real-time inventory control systems.
What if my ending inventory is greater than beginning inventory?
This indicates you purchased more than you sold, resulting in a lower COGS. Double-check the values for accuracy and possible entry errors.
Does the calculator consider costs like freight and taxes?
No. The basic formula only considers the value of goods. Additional costs such as freight, insurance, and taxes should be added separately to the purchase cost if desired.