Cost of Goods Sold

Cost of Goods Sold

Cost of Goods Sold (englisch: „Kosten der verkauften Waren“, kurz COGS) ist ein Begriff aus der Betriebswirtschaftslehre und bezeichnet Kosten, die in einem unmittelbaren Zusammenhang mit den produzierten Waren bzw. Dienstleistungen stehen. Es handelt sich dabei um die Herstellungskosten im Umsatzkostenverfahren.

Eine andere Bezeichnung für denselben Sachverhalt ist: Cost of Sales (COS).


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