Metrics & KPIsCost of goods sold (COGS)
Definition
Cost of Goods Sold includes all expenses directly associated with the production of goods or services the company sells (such as material, labor, overhead, and depreciation). It does not include SG&A.
Tags
cost, expenses, expense, depreciation, material
Metadata
Category: SCOR¬Æ | Supply Chain · Added: May 17, 2026