Cost of sales - Uriagegenka (English spelling) cost of sales

Japanese: 売上原価 - うりあげげんか（英語表記）cost of sales

One of the expenses necessary for a company's business activities. Cost of sales accounts for the majority of operating expenses. In manufacturing, it is calculated by adding the inventory value at the beginning of the period to the cost of production and deducting the inventory value at the end of the period, while in trading, it is calculated by adding the amount of merchandise purchased during the period to the inventory value at the beginning of the period and deducting the inventory value at the end of the period. In recent years, trading company functions have expanded in manufacturing industries as a result of diversification of management, and the weight of merchandise purchases is increasing in addition to cost of production. The ratio of cost of sales to sales is called the cost of sales ratio.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

企業の営業活動に必要な費用の一つ。売上原価は営業費用の大半を占めている。製造業では製造原価に期首の棚卸資産価額を加算し，期末の棚卸資産価額を控除した金額，商業では期中の商品仕入高に期首の棚卸資産価額を加算し，期末の棚卸資産価額を控除した金額である。近年は製造業でも経営の多角化から商社機能が拡大され，製造原価のほかに商品仕入高のウエイトが増加しつつある。売上高に対する売上原価の比率を売上原価率という。

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