Cost of goods sold (CGS)

The total costs of acquiring raw materials and turning them into finished goods. CGS is subtracted from product revenues to produce gross margin. CGS normally does not include costs which apply to the whole enterprise, or to selling, general and administrative expenses.

CGS generally has three main components: direct labor, direct materials, and manufacturing overhead.

Business Case Guide

The Recognized Standard

The practical Guide to successful cost benefit analysis and business case presentation. Download the recognized standard source.

Seminars

Building The Business Case

Two days hands on learning and practice with the leading source for business case training. Join more than 10,000 professionals on five continents who have successfully completed Building the Business Case seminars.

Kuala Lumpur, Malaysia
4-5 June 2008
Master Class
6 June 2008
Frankfurt, Deutschland
11 - 12 June 2008
Master Class 13 June
London, UK
2-3 July 2008
Master Class 4 July 2008
Boston, USA
6-7 August 2008
Master Class 8 August 2008

Financial Metrics Pro

A clear, easy
to follow introduction to cash flow metrics and financial statement ratios. Ready to copy templates for more than 100 important financial metrics. Download today!

Financial Modeling Pro

Step by step guidance for building the financial model at the heart of the business case.
Now shipping enhanced, upgraded V3
Click for an overview.