Cost of Goods Sold Report

Overview

The Cost of Goods Sold (COGS) report reconciles pharmacy stock movement for a date range and (optionally) a single department: Opening Stock + all movement rows = Closing Stock, with any mismatch shown as Variance. Each row is a category of stock movement — purchases, transfers, sales, inpatient issues, returns, and so on — each with Purchase Value, Cost Value, and Retail Value columns.

This page focuses on the two rows that cover inpatient (BHT) pharmacy movement — BHT Issue and Drug Return IP — because it is easy to assume "returns" belong wherever the original issue was counted. They don't: the report keeps all inpatient issues in one row and all inpatient returns in a separate row, regardless of which issue path the medicine originally came from.

Where to Find It

Analytics/Reports → Inventory Reports → Cost Of Goods Sold, or navigate directly to reports/inventoryReports/cost_of_goods_sold.xhtml. Set a date range, optionally narrow to one Department (e.g. a single pharmacy), and click Process.

Scoping to a single department matters here: the two legs of an inpatient movement (issuing pharmacy vs. receiving/returning ward) live in different departments. A whole-hospital run nets both legs to ~0, which can hide a miscategorized row that a single-department run would expose immediately.

The Two Inpatient Pharmacy Paths

Medicines reach an inpatient (BHT) in one of two ways, and each can be returned:

Path	Started from Inpatient Dashboard	Wiki page
Direct Issue	Direct Issue to BHTs (or Issue Discharge Medicines) — the pharmacist issues straight to the patient's bill, no separate request/receive step	Direct Issue to BHTs from Pharmacy
Request → Issue → Receive	Request from Pharmacy (ward creates a request) → pharmacy Issue Medicines against it → ward Receive Medicines from Pharmacy	Inpatient Pharmaceutical Management

Returns mirror the same split:

Return of…	How it's returned	Wiki page
A Direct Issue	To Return Item against the original bill — settles immediately, no separate acceptance step	Direct Issue Return to Pharmacy
A received Request-Issue	Ward Return Medicines to Pharmacy (porter-mediated) → pharmacy Receive to accept the return	Inward Ward Return to Pharmacy

How the Report Categorizes Them

• BHT Issue — every inpatient issue, from both paths (direct issues and pharmacy-issues-against-a-request), net of ward medication administration consumption.
• Drug Return IP — every inpatient return, from both paths (direct-issue returns and the ward→pharmacy request-issue returns), net of any cancelled returns.

Both a direct issue's return and a request-issue's return land in Drug Return IP — never in BHT Issue — no matter which path the original medicine came out through. Historically the ward→pharmacy return leg (RETURN_MEDICINE_INWARD / ACCEPT_RETURN_MEDICINE_INWARD) was miscategorized into BHT Issue instead, inflating "issue" and understating "return" whenever the report was scoped to a single department (issue #22909); this was fixed in August 2026 and is what this page demonstrates below.

Worked Example

Verified end-to-end against a live test admission, scoped to a single pharmacy department for one day:

1. Direct Issue to BHTs — 10 units issued directly to the patient.
2. Direct Issue Return — 4 of those 10 units returned via To Return Item (settles immediately).
3. Request from Pharmacy → pharmacy Issue Medicines against the request → ward Receive Medicines from Pharmacy — 5 units.
4. Return Medicines to Pharmacy — 2 of those 5 units returned by the ward, then received/accepted by the pharmacy.

Cost of Goods Sold — summary, scoped to the issuing pharmacy

BHT Issue carries only the two issue transactions (10 + 5 units); Drug Return IP carries both return transactions (4 + 2 units) as a separate, positive-value row:

BHT Issue drill-down — only issues, no returns

Clicking into BHT Issue shows exactly the two issue bills — the Direct Issue and the Issue-on-Request — and nothing else:

Drug Return IP drill-down — both returns, from both paths

Clicking into Drug Return IP shows both returns side by side — the direct-issue return and the ward-return-to-pharmacy acceptance — each referencing its original issue bill as the Ref Doc No, with totals that reconcile exactly to the summary row:

Other Rows on This Report

The remaining rows follow the same "movement type in, movement type out" pattern for non-inpatient stock activity — GRN receipts, transfers, retail sales, stock adjustments, purchase returns, and outpatient drug returns (Drug Return Op). Each is independently drillable the same way: click the row link, then Process on the drill-down page.