This table presents three important nomenclatures: Period Production Cost, Finished Production Cost and Cost of Goods Sold. Each has its own meaning, but they can cause confusion.
 The Production Cost of the Period is the sum of the costs that occurred in the specific period within the factory; the Cost of Finished Production is the costs incurred with the finished product. However, in this case, for example, there may be costs of products that were started in the previous period and were only finished now, in this period. Finally, the Cost of Goods Sold is the sum of the costs of products that are only now being sold, that is, it may contain costs of products made in several other periods and are only being sold now, in this period.
 Note: The spreadsheets available for download are based on references from blog posts and should be viewed only as supplementary study material. We do not offer support for technical questions regarding the theoretical content of the spreadsheets. This material does not exempt the user from adequate monitoring by a professional in order to obtain greater reliability, both in execution and in calculations.