Cost of Sales (COS)

Cost of Sales (COS)

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The variable (direct) costs of products and/or services provided to customers. Typically includes raw materials and labor, and other components on a company-by-company basis. Individual components might include sales commission and depreciation. Also called Cost of Goods Sold (COGS) or COGS.

COS is a variable cost because the cost reported varies with sales volume. Conceptually, Direct Costs, Cost of Sales and Variable Cost are very similar. Check how each term is used in your company.

Also called Cost of Goods Sold (COGS).

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