Coût des marchandises vendues (CMV)

Cost of Goods Sold (COGS) refers to the direct costs attributable to the production of the goods that a company sells during a specific period. This includes expenses such as raw materials, labor, and fabrication overhead directly tied to the creation of products. Understanding COGS is essential for evaluating product profitability, pricing strategies, and overall financial performance in conception de produits and production processes.

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