Cost of Goods Sold (COGS)

Cost of Goods Sold (COGS)

Also referred to as cost per unit or cost of sales, it involves the direct expenses a company incurs in manufacturing or purchasing the products it sells, including material and labor costs.

It excludes indirect costs related to selling and distribution expenses.

Related Terms

Bulk Stacking

Optimal way to story inventory in a vertical manner when there is large quantities or excess

Product Listings

A product listing is an item’s entry in the broader catalog of an eCommerce website, designed

Horizontal Merchandizing

A retail display technique where products are arranged in a left-to-right manner along a horizontal plane.