The Factory Floor
COGM Missing Links
Stop memorizing the schedule top-to-bottom. Grab the missing cost on the factory floor and solve for the variable that makes Cost of Goods Manufactured snap to target.
Level 1 — Ending WIP
Learn the basic WIP → COGM flow.
Level 2 — Direct Labor
Work backward from COGM into TMC.
Level 3 — Purchases
Reverse-engineer all the way to Raw Materials.
3-Star Mastery
- ⭐ Completion — hit the exact COGM target
- ⭐⭐ Audit fluency — under 60s without the CPA hint
- ⭐⭐⭐ Zero waste — correct on the first Verify