销售成本(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 制造业 overhead directly tied to the creation of products. Understanding COGS is essential for evaluating product profitability, pricing strategies, and overall financial performance in 产品设计 and production processes.

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