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		<id>https://www.designingbuildings.co.uk/w/index.php?action=history&amp;feed=atom&amp;title=Cost_of_goods_sold</id>
		<title>Cost of goods sold - Revision history</title>
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		<updated>2026-04-09T17:44:43Z</updated>
		<subtitle>Revision history for this page on the wiki</subtitle>
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	<entry>
		<id>https://www.designingbuildings.co.uk/w/index.php?title=Cost_of_goods_sold&amp;diff=196501&amp;oldid=prev</id>
		<title>Designing Buildings: Created page with &quot;[https://www.cips.org/knowledge/glossary-of-terms/ The Chartered Institute of Procurement &amp;amp; Supply (CIPS) Glossary of procurement terms], defines the cost of goods sold (COGS...&quot;</title>
		<link rel="alternate" type="text/html" href="https://www.designingbuildings.co.uk/w/index.php?title=Cost_of_goods_sold&amp;diff=196501&amp;oldid=prev"/>
				<updated>2021-03-02T09:23:39Z</updated>
		
		<summary type="html">&lt;p&gt;Created page with &amp;quot;[https://www.cips.org/knowledge/glossary-of-terms/ The Chartered Institute of Procurement &amp;amp; Supply (CIPS) Glossary of procurement terms], defines the cost of goods sold (COGS...&amp;quot;&lt;/p&gt;
&lt;p&gt;&lt;b&gt;New page&lt;/b&gt;&lt;/p&gt;&lt;div&gt;[https://www.cips.org/knowledge/glossary-of-terms/ The Chartered Institute of Procurement &amp;amp;amp; Supply (CIPS) Glossary of procurement terms], defines the cost of goods sold (COGS) as: ‘The direct costs for producing goods, i.e. the cost of the materials used, as well as the cost of the labour to produce them and any other allocated overheads. It excludes and distribution or sales costs.’&lt;br /&gt;
&lt;br /&gt;
= Related articles on Designing Buildings Wiki =&lt;br /&gt;
&lt;br /&gt;
* Consignment.&lt;br /&gt;
* Cost.&lt;br /&gt;
* Customer.&lt;br /&gt;
* Direct costs.&lt;br /&gt;
* Indirect costs.&lt;br /&gt;
* Invitation to tender.&lt;br /&gt;
* Invoice.&lt;br /&gt;
* Logistics.&lt;br /&gt;
* Procurement.&lt;br /&gt;
* Products.&lt;br /&gt;
* Services.&lt;br /&gt;
* Supplier.&lt;br /&gt;
* Supply chain.&lt;br /&gt;
&lt;br /&gt;
[[Category:DCN_Definition]] [[Category:Definitions]]&lt;/div&gt;</summary>
		<author><name>Designing Buildings</name></author>	</entry>

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