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сокращение
COS
бухгалтерский учет
себестоимость реализованной продукции [проданных товаров]
себестоимость продаж (затраты на производство продукции и услуг, выручка от реализации которых получена в течение отчетного периода; могут быть рассчитаны по формуле: (себестоимость произведенной в данном периоде продукции (либо стоимость товаров, закупленных в данном периоде с целью перепродажи) + стоимость запасов готовой продукции на начало периода - стоимость запасов на конец отчетного периода))
синоним
общая лексика
COGS cost of sales
Cost of goods sold (COGS) is the carrying value of goods sold during a particular period.
Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out (FIFO), or average cost. Costs include all costs of purchase, costs of conversion and other costs that are incurred in bringing the inventories to their present location and condition. Costs of goods made by the businesses include material, labor, and allocated overhead. The costs of those goods which are not yet sold are deferred as costs of inventory until the inventory is sold or written down in value.