Product Design, Manufacturing & Innovation Resources

売上原価(COGS)

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 manufacturing overhead directly tied to the creation of products. Understanding COGS is essential for evaluating product profitability, pricing strategies, and overall financial performance in product design and production processes.

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