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“COGS（cost of good sold）” 是指什么成本-百度经验 COGS是指销货成本，英文全程是cost of goods sold or cost of selling。 销货成本是“商业销货成本”的简称，是指商业企业进货成本加上间接费用之和，是商业企业销售商品时所发生的全部成本支出。由分别在各环节进货成本的基础上加上该环节上必须的资金占用利息、商品损耗、经营管理费等项费用构成