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  2. Cost of goods sold (COGS) refers to the direct costs of producing the goods sold by a company. This amount includes the cost of the materials and labor directly used to create...

  3. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    Cost of goods sold (COGS) is the carrying value of goods sold during a particular period. Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out (FIFO), or average cost.

  4. The cost of goods sold (COGS) is an accounting term used to describe the direct expenses incurred by a company while attempting to generate revenue. On the income statement , the cost of goods sold (COGS) line item is the first expense following revenue (i.e. the “top line”).

  5. Cost of Goods Sold (COGS): What It Is & How to Calculate

    www.netsuite.com/.../articles/financial-management/cost-of-goods-sold-cogs.shtml

    Cost of goods sold (COGS) is an expense, representing all of the direct costs a company incurs in the production and sale of its products and services. Costs include raw materials, direct labor and storage costs.

  6. Cost of Goods Sold: What Is It and How To Calculate - FreshBooks

    www.freshbooks.com/hub/accounting/cost-of-goods-sold-cogs

    Cost of Goods Sold (COGS) is the direct cost of a product to a distributor, manufacturer, or retailer. Sales revenue minus cost of goods sold is a business’s gross profit. The cost of goods sold is considered an expense in accounting.

  7. Cost of Goods Sold - Learn How to Calculate & Account for COGS

    corporatefinanceinstitute.com/resources/accounting/cost-of-goods-sold-cogs

    Cost of Goods Sold (COGS) measures the “direct cost” incurred in the production of any goods or services. It includes material cost, direct labor cost, and direct factory overheads, and is directly proportional to revenue.

  8. Cost of Goods Sold (COGS) | Definition and Accounting Methods

    www.financestrategists.com/accounting/cost-accounting/cost-of-goods-sold

    What Is Cost of Goods Sold (COGS)? Cost of goods sold is the direct cost incurred in the production of any goods or services. This includes direct labor cost, direct material cost, and direct factory overheads. It does not include indirect expenses, such as sales force costs and distribution costs. Let us say that you are selling bath soaps.

  9. Cost of Goods Sold: Defining & Calculating COGS - QuickBooks

    quickbooks.intuit.com/r/bookkeeping/cost-of-goods-sold

    The cost of goods sold (COGS) represents the direct expenses incurred in producing an item or delivering a service that a company sells. To determine the cost of goods sold, you need to consider costs like materials, labor, and overhead directly associated with the production process.

  10. How To Calculate Cost of Goods Sold (COGS) - The Balance

    www.thebalancemoney.com/how-to-calculate-cost-of-goods-sold-cogs-5206453

    The cost of goods sold (COGS) is how much it costs a business to produce its goods. Learn how this metric is used on income statements to determine gross profit.

  11. Cost of goods sold definition — AccountingTools

    www.accountingtools.com/articles/cost-of-goods-sold

    What is the Cost of Goods Sold? Cost of goods sold is the total of all costs used to create a product or service, which has been sold. These costs fall into the general sub-categories of direct labor, direct materials, and overhead.