+**Cost Of Goods Sold** (COGS) represents the direct costs attributable to the production of goods sold by a company during a period. This fundamental [Expense](/wiki/expense) directly impacts a company's [Profit](/wiki/profit) and is crucial for calculating gross margin.
+## See also
+- [Revenue](/wiki/revenue)
+- [Inventory](/wiki/inventory)
+- [Accounting](/wiki/accounting)
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