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		<id>https://www.orwiki.org/index.php?action=history&amp;feed=atom&amp;title=m%3ACO11</id>
		<title>m:CO11 - Revision history</title>
		<link rel="self" type="application/atom+xml" href="https://www.orwiki.org/index.php?action=history&amp;feed=atom&amp;title=m%3ACO11"/>
		<link rel="alternate" type="text/html" href="https://www.orwiki.org/index.php?title=m:CO11&amp;action=history"/>
		<updated>2026-06-10T23:12:02Z</updated>
		<subtitle>Revision history for this page on the wiki</subtitle>
		<generator>MediaWiki 1.28.0</generator>

	<entry>
		<id>https://www.orwiki.org/index.php?title=m:CO11&amp;diff=21910&amp;oldid=prev</id>
		<title>Orwiki: 5 revisions imported: 2025 Release</title>
		<link rel="alternate" type="text/html" href="https://www.orwiki.org/index.php?title=m:CO11&amp;diff=21910&amp;oldid=prev"/>
				<updated>2025-02-27T16:54:13Z</updated>
		
		<summary type="html">&lt;p&gt;5 revisions imported: 2025 Release&lt;/p&gt;
&lt;table class=&quot;diff diff-contentalign-left&quot; data-mw=&quot;interface&quot;&gt;
				&lt;tr style='vertical-align: top;' lang='en'&gt;
				&lt;td colspan='1' style=&quot;background-color: white; color:black; text-align: center;&quot;&gt;← Older revision&lt;/td&gt;
				&lt;td colspan='1' style=&quot;background-color: white; color:black; text-align: center;&quot;&gt;Revision as of 16:54, 27 February 2025&lt;/td&gt;
				&lt;/tr&gt;&lt;tr&gt;&lt;td colspan='2' style='text-align: center;' lang='en'&gt;&lt;div class=&quot;mw-diff-empty&quot;&gt;(No difference)&lt;/div&gt;
&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</summary>
		<author><name>Orwiki</name></author>	</entry>

	<entry>
		<id>https://www.orwiki.org/index.php?title=m:CO11&amp;diff=21909&amp;oldid=prev</id>
		<title>ORwiki at 07:57, 26 February 2025</title>
		<link rel="alternate" type="text/html" href="https://www.orwiki.org/index.php?title=m:CO11&amp;diff=21909&amp;oldid=prev"/>
				<updated>2025-02-26T07:57:04Z</updated>
		
		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table class=&quot;diff diff-contentalign-left&quot; data-mw=&quot;interface&quot;&gt;
				&lt;col class='diff-marker' /&gt;
				&lt;col class='diff-content' /&gt;
				&lt;col class='diff-marker' /&gt;
				&lt;col class='diff-content' /&gt;
				&lt;tr style='vertical-align: top;' lang='en'&gt;
				&lt;td colspan='2' style=&quot;background-color: white; color:black; text-align: center;&quot;&gt;← Older revision&lt;/td&gt;
				&lt;td colspan='2' style=&quot;background-color: white; color:black; text-align: center;&quot;&gt;Revision as of 07:57, 26 February 2025&lt;/td&gt;
				&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot; id=&quot;mw-diff-left-l11&quot; &gt;Line 11:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 11:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;{{this}} Ratio compares cost of goods sold to total sales revenue for benchmarking purposes.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;{{this}} Ratio compares cost of goods sold to total sales revenue for benchmarking purposes.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;−&lt;/td&gt;&lt;td style=&quot;color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;{{math|{{this}} Ratio|{{frac|Direct Materials + Direct Labor + Overhead|Revenue|100 %}}}}&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;{{math|{{this}} Ratio|{{frac|Direct Materials + Direct Labor &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;+ Direct Services &lt;/ins&gt;+ Overhead|Revenue|100 %}}}}&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;where&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;where&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* Revenue = Total annual revenue from sales of products and services&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* Revenue = Total annual revenue from sales of products and services&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>ORwiki</name></author>	</entry>

	<entry>
		<id>https://www.orwiki.org/index.php?title=m:CO11&amp;diff=21908&amp;oldid=prev</id>
		<title>ORwiki at 07:56, 26 February 2025</title>
		<link rel="alternate" type="text/html" href="https://www.orwiki.org/index.php?title=m:CO11&amp;diff=21908&amp;oldid=prev"/>
				<updated>2025-02-26T07:56:11Z</updated>
		
		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table class=&quot;diff diff-contentalign-left&quot; data-mw=&quot;interface&quot;&gt;
				&lt;col class='diff-marker' /&gt;
				&lt;col class='diff-content' /&gt;
				&lt;col class='diff-marker' /&gt;
				&lt;col class='diff-content' /&gt;
				&lt;tr style='vertical-align: top;' lang='en'&gt;
				&lt;td colspan='2' style=&quot;background-color: white; color:black; text-align: center;&quot;&gt;← Older revision&lt;/td&gt;
				&lt;td colspan='2' style=&quot;background-color: white; color:black; text-align: center;&quot;&gt;Revision as of 07:56, 26 February 2025&lt;/td&gt;
				&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot; id=&quot;mw-diff-left-l1&quot; &gt;Line 1:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 1:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;{{this}} measures the expense a company incurred in order to acquire, manufacture or create a sellable product. It includes the purchase price of the raw materials as well as the expenses of turning it into a sellable product. &amp;#160;&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;{{this}} measures the expense a company incurred in order to acquire, manufacture or create a sellable product. It includes the purchase price of the raw materials as well as the expenses of turning it into a sellable product. &amp;#160;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;===Calculations===&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;===Calculations===&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;−&lt;/td&gt;&lt;td style=&quot;color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;{{math|{{this}}|[[m:CO111|Direct Materials]]|add|[[m:CO112|Direct Labor]]|add|[[m:CO113|Overhead]]}}&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;{{math|{{this}}|[[m:CO111|Direct Materials]]|add|[[m:CO112|Direct Labor]]|add|[[m:CO113&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;|Direct Services]]|add|[[m:CO114&lt;/ins&gt;|Overhead]]}}&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;where&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;where&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[m:CO111|Direct Materials]] = Total annual cost of materials to generate the revenue&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[m:CO111|Direct Materials]] = Total annual cost of materials to generate the revenue&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[m:CO112|Direct Labor]] = Total annual personnel cost to generate the revenue&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[m:CO112|Direct Labor]] = Total annual personnel cost to generate the revenue&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;−&lt;/td&gt;&lt;td style=&quot;color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[m:CO113|Overhead]] = Total annual manufacturing (Source + Make) overhead cost &amp;#160;&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[m:CO113&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;|Direct Services]] = Total annual contracted manufacturing cost &lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;* [[m:CO114&lt;/ins&gt;|Overhead]] = Total annual manufacturing (Source + Make) overhead cost &amp;#160;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;Unit of Measure: Currency&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;Unit of Measure: Currency&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>ORwiki</name></author>	</entry>

	<entry>
		<id>https://www.orwiki.org/index.php?title=m:CO11&amp;diff=21907&amp;oldid=prev</id>
		<title>ORwiki at 18:07, 21 August 2020</title>
		<link rel="alternate" type="text/html" href="https://www.orwiki.org/index.php?title=m:CO11&amp;diff=21907&amp;oldid=prev"/>
				<updated>2020-08-21T18:07:00Z</updated>
		
		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table class=&quot;diff diff-contentalign-left&quot; data-mw=&quot;interface&quot;&gt;
				&lt;col class='diff-marker' /&gt;
				&lt;col class='diff-content' /&gt;
				&lt;col class='diff-marker' /&gt;
				&lt;col class='diff-content' /&gt;
				&lt;tr style='vertical-align: top;' lang='en'&gt;
				&lt;td colspan='2' style=&quot;background-color: white; color:black; text-align: center;&quot;&gt;← Older revision&lt;/td&gt;
				&lt;td colspan='2' style=&quot;background-color: white; color:black; text-align: center;&quot;&gt;Revision as of 18:07, 21 August 2020&lt;/td&gt;
				&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot; id=&quot;mw-diff-left-l9&quot; &gt;Line 9:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 9:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;−&lt;/td&gt;&lt;td style=&quot;color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;{{math|{{this}}|{{frac|Direct Materials + Direct Labor + Overhead|Revenue|100 %}}}}&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;{{this}} Ratio compares cost of goods sold to total sales revenue for benchmarking purposes.&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;{{math|{{this}} &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;Ratio&lt;/ins&gt;|{{frac|Direct Materials + Direct Labor + Overhead|Revenue|100 %}}}}&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;where&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;where&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* Revenue = Total annual revenue from sales of products and services&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* Revenue = Total annual revenue from sales of products and services&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>ORwiki</name></author>	</entry>

	<entry>
		<id>https://www.orwiki.org/index.php?title=m:CO11&amp;diff=21906&amp;oldid=prev</id>
		<title>ORwiki at 15:34, 21 August 2020</title>
		<link rel="alternate" type="text/html" href="https://www.orwiki.org/index.php?title=m:CO11&amp;diff=21906&amp;oldid=prev"/>
				<updated>2020-08-21T15:34:11Z</updated>
		
		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table class=&quot;diff diff-contentalign-left&quot; data-mw=&quot;interface&quot;&gt;
				&lt;col class='diff-marker' /&gt;
				&lt;col class='diff-content' /&gt;
				&lt;col class='diff-marker' /&gt;
				&lt;col class='diff-content' /&gt;
				&lt;tr style='vertical-align: top;' lang='en'&gt;
				&lt;td colspan='2' style=&quot;background-color: white; color:black; text-align: center;&quot;&gt;← Older revision&lt;/td&gt;
				&lt;td colspan='2' style=&quot;background-color: white; color:black; text-align: center;&quot;&gt;Revision as of 15:34, 21 August 2020&lt;/td&gt;
				&lt;/tr&gt;&lt;tr&gt;&lt;td colspan='4' style='text-align: center;' class='diff-multi' lang='en'&gt;(One intermediate revision by one other user not shown)&lt;/td&gt;&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot; id=&quot;mw-diff-left-l1&quot; &gt;Line 1:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Line 1:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;{{this}} measures the expense a company incurred in order to acquire, manufacture or create a sellable product. It includes the purchase price of the raw materials as well as the expenses of turning it into a sellable product. &amp;#160;&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;{{this}} measures the expense a company incurred in order to acquire, manufacture or create a sellable product. It includes the purchase price of the raw materials as well as the expenses of turning it into a sellable product. &amp;#160;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;−&lt;/td&gt;&lt;td style=&quot;color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;===&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;Calculation&lt;/del&gt;===&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;===&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;Calculations&lt;/ins&gt;===&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;−&lt;/td&gt;&lt;td style=&quot;color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;{{math|{{this}}|&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;{{frac&lt;/del&gt;|Direct Materials &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;+ &lt;/del&gt;Direct Labor &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;+ Overhead&lt;/del&gt;|&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;Revenue&lt;/del&gt;|&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;100 %}}&lt;/del&gt;}}&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;{{math|{{this}}|&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;[[m:CO111&lt;/ins&gt;|Direct Materials&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;]]|add|[[m:CO112|&lt;/ins&gt;Direct Labor&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;]]|add&lt;/ins&gt;|&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;[[m:CO113&lt;/ins&gt;|&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;Overhead]]&lt;/ins&gt;}}&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;where&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;where&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[m:CO111|Direct Materials]] = Total annual cost of materials to generate the revenue&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[m:CO111|Direct Materials]] = Total annual cost of materials to generate the revenue&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[m:CO112|Direct Labor]] = Total annual personnel cost to generate the revenue&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[m:CO112|Direct Labor]] = Total annual personnel cost to generate the revenue&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[m:CO113|Overhead]] = Total annual manufacturing (Source + Make) overhead cost &amp;#160;&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* [[m:CO113|Overhead]] = Total annual manufacturing (Source + Make) overhead cost &amp;#160;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;Unit of Measure: Currency&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;{{math|{{this}}|{{frac|Direct Materials + Direct Labor + Overhead|Revenue|100 %}}}}&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td colspan=&quot;2&quot;&gt;&amp;#160;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;&lt;ins style=&quot;font-weight: bold; text-decoration: none;&quot;&gt;where&lt;/ins&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* Revenue = Total annual revenue from sales of products and services&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;* Revenue = Total annual revenue from sales of products and services&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;Unit of measure: %&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;&amp;#160;&lt;/td&gt;&lt;td style=&quot;background-color: #f9f9f9; color: #333333; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #e6e6e6; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;Unit of measure: %&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>ORwiki</name></author>	</entry>

	<entry>
		<id>https://www.orwiki.org/index.php?title=m:CO11&amp;diff=12000&amp;oldid=prev</id>
		<title>Orwiki: 1 revision imported</title>
		<link rel="alternate" type="text/html" href="https://www.orwiki.org/index.php?title=m:CO11&amp;diff=12000&amp;oldid=prev"/>
				<updated>2017-06-10T13:48:27Z</updated>
		
		<summary type="html">&lt;p&gt;1 revision imported&lt;/p&gt;
&lt;p&gt;&lt;b&gt;New page&lt;/b&gt;&lt;/p&gt;&lt;div&gt;{{this}} measures the expense a company incurred in order to acquire, manufacture or create a sellable product. It includes the purchase price of the raw materials as well as the expenses of turning it into a sellable product. &lt;br /&gt;
===Calculation===&lt;br /&gt;
{{math|{{this}}|{{frac|Direct Materials + Direct Labor + Overhead|Revenue|100 %}}}}&lt;br /&gt;
where&lt;br /&gt;
* [[m:CO111|Direct Materials]] = Total annual cost of materials to generate the revenue&lt;br /&gt;
* [[m:CO112|Direct Labor]] = Total annual personnel cost to generate the revenue&lt;br /&gt;
* [[m:CO113|Overhead]] = Total annual manufacturing (Source + Make) overhead cost &lt;br /&gt;
* Revenue = Total annual revenue from sales of products and services&lt;br /&gt;
Unit of measure: %&lt;br /&gt;
===Importance===&lt;br /&gt;
A lower number of days indicate better control of the costs to source and make sellable products/services.&lt;br /&gt;
&lt;br /&gt;
Alternative names include: Cost of Revenue and Cost of Sales.&lt;br /&gt;
&amp;lt;ins&amp;gt;&lt;br /&gt;
[[Link::t:CSCI]]&lt;br /&gt;
&amp;lt;/ins&amp;gt;&lt;br /&gt;
[[Category:Metric]][[Category:Supply Chain]]&lt;br /&gt;
{{Object&lt;br /&gt;
|name=Cost of Goods Sold&lt;br /&gt;
|parent=m:CO1&lt;br /&gt;
|sort=41100&lt;br /&gt;
|level=2&lt;br /&gt;
}}&lt;/div&gt;</summary>
		<author><name>Orwiki</name></author>	</entry>

	<entry>
		<id>https://www.orwiki.org/index.php?title=m:CO11&amp;diff=21905&amp;oldid=prev</id>
		<title>ORwiki: Text replacement - &quot;{{insert title}}&quot; to &quot;{{this}}&quot;</title>
		<link rel="alternate" type="text/html" href="https://www.orwiki.org/index.php?title=m:CO11&amp;diff=21905&amp;oldid=prev"/>
				<updated>2017-02-23T15:44:57Z</updated>
		
		<summary type="html">&lt;p&gt;Text replacement - &amp;quot;{{insert title}}&amp;quot; to &amp;quot;{{this}}&amp;quot;&lt;/p&gt;
&lt;table class=&quot;diff diff-contentalign-left&quot; data-mw=&quot;interface&quot;&gt;
				&lt;tr style='vertical-align: top;' lang='en'&gt;
				&lt;td colspan='1' style=&quot;background-color: white; color:black; text-align: center;&quot;&gt;← Older revision&lt;/td&gt;
				&lt;td colspan='1' style=&quot;background-color: white; color:black; text-align: center;&quot;&gt;Revision as of 15:44, 23 February 2017&lt;/td&gt;
				&lt;/tr&gt;&lt;tr&gt;&lt;td colspan='2' style='text-align: center;' lang='en'&gt;&lt;div class=&quot;mw-diff-empty&quot;&gt;(No difference)&lt;/div&gt;
&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</summary>
		<author><name>ORwiki</name></author>	</entry>

	</feed>