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cost of sales
(redirected from Cost of goods sold)

    Also found in: Financial, Acronyms, Wikipedia 0.01 sec.

cost of sales

In business, the cost incurred directly in making sales. This may include the cost of raw materials or goods bought for resale and labour costs incurred in producing goods. It does not include overhead costs.



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Profits after subtracting expenses such as marketing, cost of goods sold, administration and general operating costs from revenue.
Eaton profit tops forecast, shares gain by REUTERS / Reuters US Online Report Business News
Gross profit divided by sales, which is equal to each sales dollar left over after paying for the cost of goods sold.
Strong finish at NHT in 4Q report by Household & Personal Products Industry
The number of times that the total inventory of the taxpayer turns over (known as the inventory turnover ratio) is the cost of goods sold divided by the average of the beginning and ending inventory.
IRS oks rolling average by Bloom, Robert / Journal of Accountancy
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