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Cost of Goods Manufactured, also known to as COGM, is a term used in managerial accounting that refers to a schedule or statement that shows the total production costs for the company during a specific period of time. Just like the name implies, COGM is the total costs incurred to .This video explains the concept of Cost of Goods Manufactured COGM . The video also provides an example .Prime Cost = Direct Materials Cost + Direct Labor Cost Total Factory Cost or Manufacturing Cost = Direct Materials + Direct Labor Cost + Factory Overhead Conversion Cost = Direct Labor Cost + Factory Overhead Cost Cost of Goods Manufactured COGM = Total Factory Cost + Opening Work in Process Inventory - Ending .

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