Cost of Goods Sold (COGS) refers to the direct costs involved in producing goods or providing services that a company sells.
These costs include:
- Raw materials
- Direct labor expenses
- Manufacturing overhead costs, and more.
Understanding COGS is essential because it enables you to:
- Set an accurate sales price
- Evaluate production efficiency
- Effectively monitor and control COGS by keeping information up to date and ensuring accurate calculations.
Understanding COGS is crucial for investors, managers, and anyone focused on improving a company’s financial performance.
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