What Are Period Costs
著者: 中村 さくら
Because understanding this is like knowing the secret menu at a fast-food joint. It changes how you see profit.
If you think all costs are created equal, you’ll get confused when your profit statement looks weird. Period costs explain the gap between your "gross profit" and your "net profit."
Think of gross profit as the money left after paying for the lemons. Net profit is what's left after you also pay for that neon sign and the coffee machine. Period costs are the bridge.
Product costs and period costs - explanation and examples | Accounting
A Friendly Way to Spot Them
Ask yourself one question: "Would this expense still exist if I magically stopped making any products for a month?"
If the answer is "yes," it’s probably a period cost. Your rent? Yes. Your CEO's salary? Yes. Your marketing team? Absolutely yes.
If the answer is "no" – like the cost of raw materials – it’s a product cost. Easy, right?
エンタメ・カルチャー業界の深掘り取材を得意とし、現場のリアルな声をお伝えします。
