# COGS vs target report

The **COGS vs target** report compares what your packaged beer actually cost against the [target costs](https://breww.com/docs/target-costs/) you've set, split between the liquid and the packaging.

Find it under **Reporting** → **Pre-built Production & inventory reports** → **Batches & production**.

> Note: this report only has targets to compare against once you've set them. See [Target costs](https://breww.com/docs/target-costs/) for how to set them up, including using Breww's suggestions to fill them in quickly.

## Running the report

Choose a reporting period (batches are included when they started in that period), how to group the results, and optionally which sites and brew types to include.

**Group by** options:

- **Batch** - one row per batch.
- **Beer** - one row per beer, totalling its batches.

## Reading the results

Grouped by batch, each row shows the batch, beer, volume packaged, keg/cask COGS per unit, smallpack COGS per unit, a breakdown by smallpack format, total COGS per unit, target COGS per unit, and the variance in both currency and percentage terms.

Grouped by beer, each row shows the beer, number of batches, volume packaged, total COGS per unit, target COGS per unit and the variance. Each row offers **View batches** to drill into the batches behind it.

Switch to **View as chart** to see actual COGS per unit plotted against target.

## How the figures are worked out

- Liquid and packaging COGS are apportioned from each packaging action's carried-forward and direct costs. See [How are batch costings and WIP value calculated in Breww?](https://breww.com/docs/batch-costings-and-wip-value/) for the underlying costing model.
- Duty is excluded.
- Work in progress that is still in vessel is not spread across packaged volume - it stays as work in progress, so a partially packaged batch is not made to look expensive.
- Mixed-pack packaging contributes to actual COGS, but not to targets or to the smallpack format breakdown.

## Which target each batch is measured against

Target costs are versioned by date. Every batch is compared against the target revision that was in force on the date the batch was started, in your brewery's time zone. Two batches of the same beer either side of a scheduled cost change are therefore each measured against the right target, and past batches aren't retrospectively re-judged when you set new targets for the year ahead.

## Row actions

Batch rows offer **View batch** to open the batch and **View batch actions** to see the underlying actions in a quickview.

## Related

- [Target costs](https://breww.com/docs/target-costs/) - how to set and schedule your targets, and everywhere else in Breww they're used.
- A single batch's own target comparison is on its cost report. See [How are batch costings and WIP value calculated in Breww?](https://breww.com/docs/batch-costings-and-wip-value/).
- [Cost basis on margin reports](https://breww.com/docs/margin-report-cost-basis/) - costing your sales at target rather than actual.