Cost of goods sold (COGs) is the biggest expense on your brewery income statement. Big dollars here.

COGs is made up of direct materials, direct labor and overhead. Each of these cost items can be measured separately to help manage overall cost of goods.

Here are some common examples of Cost of Goods Sold KPIs:

  • Brewing labor per BBL (hours or dollars)
  • Packaging labor per BBL
  • Material costs per BBL
  • Yield per BBL or loss per BBL
  • Inventory days on hand (RM, FG)
  • BBL Production / Packaged / Sold comparison and trend
  • Repair and maintenance costs per BBL

Use This COGs KPI Scorecard

Download this scorecard, and track these COGs KPIs.

Do This Next…

  1. Download the COGs KPI Scorecard and watch the video below…
  2. Check out the new Beer Business Finance Association. It’s a network of brewery owners and operators just like you, working together to build a stronger brewery business.





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