# Cost of Goods Sold ## Cost of Goods Sold **Cost of goods sold (COGS)** is a cost metric that measures the direct costs attributable to the production or security of the goods sold by a company. In the case of a company that manufactures its products, COGS include the cost of the materials along with the direct labor costs used for production. For resellers, COGS is formed by the purchase costs of the goods. COGS is used for financial balancing and has a strong direct impact on final business results. ### Parameters **`Roivenue Shortcut:`**` ``cogs` --- # Agent Instructions: Querying This Documentation If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question. Perform an HTTP GET request on the current page URL with the `ask` query parameter: ``` GET https://docs.roivenue.com/roivenue-resources/glossary/marketing-and-financial-glossary/cost-of-goods-sold.md?ask= ``` The question should be specific, self-contained, and written in natural language. The response will contain a direct answer to the question and relevant excerpts and sources from the documentation. Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.