cost of goods sold
US /kɔst əv ɡʊdz soʊld/
UK /kɔst əv ɡʊdz soʊld/

1.
coût des marchandises vendues
the direct costs attributable to the production of the goods sold by a company. This amount includes the cost of the materials used in creating the good along with the direct labor costs used to produce the good.
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Calculating the cost of goods sold is crucial for determining a company's gross profit.
Le calcul du coût des marchandises vendues est crucial pour déterminer le bénéfice brut d'une entreprise.
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The accountant reviewed the cost of goods sold to identify areas for cost reduction.
Le comptable a examiné le coût des marchandises vendues pour identifier les domaines de réduction des coûts.
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