Cost of Goods Sold (COGS)是销货成本。销货成本是“商业销货成本”的简称。商业企业进货成本加上间接费用之和。是商业企业销售商品时所发生的全部成本支出。分为产地批发销货成本、销地批发销货成本、零售销货成本。分别在各环节进货成本的基础上加上该环节上必须的资金占用利息、商品损耗、经营管理费...
cost of goods sold 美 英 un.售货成本 英汉 英英 un. 1. 售货成本
Definition: The cost of goods sold (COGS) refers to the direct expenses incurred in the production of goods that a company sells. This encompasses the costs of materials and direct labor required for production. For retailers or distributors, COGS generally represents the total amount spent on th...
While direct labor and materials costs may be easy to identify when calculating cost of goods sold, indirect costs can be trickier. For example, cost of goods sold does not usually include general or administrative costs like salaries or wages, but you may be able to include the cost of any...
Cost of Goods Sold doesnotinclude general expenses such as wages and salaries to office staff, advertising expenses, etc. It is simply thedirect costs of the inventory that we have sold during the year. Please note thatCost of Goods Soldis actually not the exact same thing aspurchases, as ...
such as factory managers and supervisors. They are necessary to the manufacturing process but are not directly tied to making the final product. If you simply resell items and have employees that you pay wages to, do not include those wages in your cost of goods sold, but you can take a...
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For example, in the case of physical goods, it can include packaging, transport and wages/salaries as well as raw materials. In fact, for digital goods, labour costs often constitute a significant part of the cost of goods sold. COGS vs COR and OPEX As the name suggests, only expenses ...
As an alternative, wage expenses for production workers may be added into thecost of goods sold (COGS)item on the income statement. Wage expenses vary from one period to the next, depending on the number of business days in the period and the amount of overtime to be paid. ...
The cost of sales and the cost of goods sold (COGS) measure what a business spends to produce a good or service. The terms are practically interchangeable and include the cost of labor, raw materials, and other overhead for running a production facility or providing a service. ...