COGM
What is COGM?
Cost of Goods Manufactured (COGM) is the amount of money it costs a company to manufacture its product. Generally included in the calculation is the cost of purchasing the necessary materials, upkeep of the machinery involved, and paying the workers.
For more information on this topic, check out this article from our friends at Investopedia.
https://www.myaccountingcourse.com/accounting-dictionary/cost-of-goods-manufactured