Cost of goods manufactured

Cost of goods manufactured is cost of goods brought to completion, whether they were started before or during the current accounting period. Cost poolA grouping of individual cost items.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Cost of goods manufactured. Cost of goods brought to completion, whether they were started before or during the current accounting period. Cost poolA grouping of individual cost items.

According to Managerial Accounting by Braun, Tietz (5th edition),

Cost of goods manufactured. The cost of manufacturing the goods that were finished during the period.