【用戶】丸子
【年級】大三下
【評論內容】Cost of goods sold 銷貨成本 / 當期銷售商品之總成本 Cost of goods sold (COGS) refers to the direct costs of producing the goods sold by a company. This amount includes the cost of the materials and labor directly used to create the good. It excludes indirect expenses, such as distribution costs and sales force costs.