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BNET Business Dictionary

COGS
cost of goods sold
COGS definition on BNET »

BNET Resources

Calculating the Cost of Goods Sold
For manufacturers, "cost of goods sold" COGS is the cost of buying raw materials and manufacturing finished products. For retailers, it's the cost of obtaining or buying the products sold to customers. If the company is in a service industry, COGS is the cost of the service it offers.COGS can...
Tags: COGS, cost of goods sold, inventory, P&L, taxes, tool
Articles 2007-03-15

Additional Resources

Fitch: Bunge's Ratings Unaffected by Net Sales and COGS Restatement
CHICAGO -- Fitch Ratings has determined that the ratings of Bunge Limited Bunge and its subsidiaries are not affected by the company's downward correction of net sales and cost of good sold COGS for 2007 by approximately $7 billion. Bunge's previously reported volumes, gross profit, segment operating profit, cash flow,...
Tags: Better Business Bureau, Bunge Ltd., Fitch Ratings
Research articles 2008-03-03
Infinera Corporation F4Q08 Earnings Call Transcript
Question-and-Answer SessionOperator Operator Instructions. Your first question is from Subu Subrahmanyan of Sanders Morris-Harris Group. Subu Subrahmanyan - Sanders Morris-Harris Group If you could walk us through the gross margin adjustments for the December quarter. Did I understand you right, was it 47%, and understand the level of...
Tags: Revenue, Call Transcript, Earnings, Operational Accounting, Finance, Seeking Alpha, Infinera Corp.
Earnings calls 2009-01-29
Spansion Q3 2007 Earnings Call Transcript
Question-and-Answer Session Operator Operator Instructions We’ll go first to Glen Yeung with Citigroup. Glen Yeung - Citigroup Thanks. Dario, questions for you to start with; I’m not sure I understood what you were saying about R&D. Your suggestion that R&D in the fourth quarter will be up 3%...
Tags: Spansion Inc.
Earnings calls 2007-10-16
The True Meaning of B2B Sales
The True Meaning of B2B SalesRE: The True Meaning of B2B SalesQUOTE: the sole concerns of top management: profitability, image and innovationI agree that top management thinks image is important, but I often think they're more concerned with their own image than the image of the company.Image and innovation are...
Tags: Sales strategy, Sales force management, sales, B2B sale, B2B, Meaning, image, sales revenue, Sales Revenue, revenue
Discussion threads 2008-10-01
Tackling Low Employee Morale
Low morale can gradually destroy employees' commitment, hurt the product or service they offer, and alienate the clients and customers they serve. It has many sources—poor economic conditions, a clash of cultures following a merger or acquisition, bad management, or any number of other factors.Poor morale is contagious. It may...
Tags: team, morale
Articles 2007-04-20
Constellation Brands, Inc. F2Q09 (Qtr End 08/31/08) Earnings Call Transcript
Question-and-Answer Session Operator Operator Instructions Your first question comes from Timothy Ramey - D. A. Davidson & Co. Timothy Ramey - D. A. Davidson & Co. You mentioned hedging losses. Was that currency hedges or what exactly was that and the order of magnitude, please? Robert...
Tags: Constellation Brands Inc.
Earnings calls 2008-10-02
Western Digital Corporation F2Q09 (Qtr. End 12/26/08) Earnings Call Transport
Question-and-Answer SessionOperator Operator Instructions. Our first question comes from Keith Bachman with Bank of Montreal. Your line is open. Keith Bachman - Bank of Montreal Hi, guys. Thanks very much. I had two questions if I could. The first, Tim, for you, the $150 savings that you identified...
Tags: Bank, Earnings, Financial Services, Management, Quarter, Seeking Alpha, Strategy, Western Digital Corp.
Earnings calls 2009-01-28
Limelight Networks, Inc. Q4 2008 Earnings Call Transcript
Question-and-Answer SessionOperator Operator instructions And your first question comes from the line of David Hilal of FBR. David Hilal – FBR Great. Thank you. A few questions. First, Jeff, on the gross margin, we saw a pretty nice sequential jump, particularly if I remember last quarter, you said you...
Tags: Revenue, Margin, Call Transcript, Earnings, Limelight Networks Inc., Business Structures, Operational Accounting, Finance, Seeking Alpha
Earnings calls 2009-02-26
Peet’s Coffee & Tea Inc. Q1 2009 Earnings Call Transcript
Question-and-Answer SessionOperator Operator Instructions Our first question comes from Matthew Difrisco with Oppenheimer. Jake Bartlett - Oppenheimer Hello, this is Jake Bartlett in for Matt. My question had to do with grocery stores. I’m wondering whether your targets in 2009 for new distribution points is similar to what to...
Tags: Price Increase, Call Transcript, Earnings, Pricing Strategy, Grocery, Peet, Pricing, Food & Beverage, Marketing Research, Marketing, Manufacturing, Seeking Alpha, Peet's Coffee and Tea Inc.
Earnings calls 2009-04-28
FormFactor, Inc. Q1 2009 Earnings Call Transcript
Question-and-Answer SessionOperator Operator instructions We’ll go to C.J. Muse from Lehman Brothers. C.J. Muse – Lehman Brothers Yes, good afternoon. Thank you for taking my question. I guess first question, could you identify 10% customers and what the percentages were? Jean Vernet We had in this quarter two customers...
Tags: R&D, Lehman Brothers Inc., Call Transcript, Earnings, Formfactor Inc., Research & Development, Business Operations, Seeking Alpha
Earnings calls 2009-05-01
Profit And Loss Projection (12 Months)
Cost Of Goods Sold also called Cost of Sales or COGS: COGS are those expenses directly related to producing or buying your products or services. The paper will add up total annual sales. In the "%" columns, the paper will show the % of total sales contributed by each category.
Tags: P&L, SCORE, Sales Strategy, Sales Force Management, Sales
Tools & templates 2006-01-23
Technology: Outsourcing - Link service with savings.(Schroders to get GBP20 mil from JP Morgan)
As if to destroy a few more cogs in the troubled outsourcing machine, Schroders is to receive GBP20m (E29m) from JP Morgan after the two announced their five-year custody and fund accounting outsourcing project was over. The word failure was never me As if to destroy...
Tags: J.P. Morgan Chase & Co., outsourcing
Research articles 2005-07-01
Valeant Pharmaceuticals International Q2 2008 Earnings Call Transcript
Question-and-Answer Session Operator Mr. Gregg Gilbert. Greg Gilbert – Merrill Lynch Thanks. Good morning. First, a few for Peter; Peter, did I hear you correctly that your best estimate for the tax bill on the $392 –? Peter Blott Sorry, Gregg. They cut out. Yes. I...
Tags: Valeant Pharmaceuticals International
Earnings calls 2008-08-11
The Pepsi Bottling Group, Inc. F2Q08 (Qtr End 06/14/08) Earnings Call Transcript
Question-and-Answer Session Operator Operator Instructions Your first question comes from the line of Bill Pecoriello - Morgan Stanley Bill Pecoriello - Morgan Stanley My question is around your price increases and the commodity outlook, you mentioned you were going to take some pricing, I guess post Labor Day,...
Tags: Pepsi Bottling Group Inc.
Earnings calls 2008-07-08
Adaptec Inc. Q4 2008 Earnings Call Transcript
Question-and-Answer SessionOperator Operator Instructions. We will take a question from Brian Freed with Morgan Keegan. Brian Freed Hey guys, thanks for taking my call. Welcome, Mary. When you look forward, you talk about some of your road map plans. Some of your competitors are sampling 6 gig SAS. HP...
Tags: Adaptec Inc.
Earnings calls 2008-05-23
Harris Stratex Networks Incorporation F3Q08 (Qtr End 3/31/08) Earnings Call Transcript
Question-and-Answer SessionOperator Operator Instructions Our first question is coming from the line of Rich Valera with Needham & Company. Please go ahead. Richard Valera – Needham & Company Thanks, good afternoon. Just wanting to focus in on the gross margin, if I could -- if the main -- actually...
Tags: Harris Stratex Networks Inc.
Earnings calls 2008-05-19
ON Semiconductor Corporation Q1 2008 Earnings Call Transcript
Question-and-Answer Session Operator Operator instructions Your first question comes from the line of Craig Ellis of Citi. Craig Ellis – Citigroup Thanks, and good morning, guys. Congratulations on the strong results. The first question, Keith, you mentioned the synergies that you are already starting to harvest,...
Tags: ON Semiconductor Corp.
Earnings calls 2008-05-16
CanWest Global Communications F1Q08 (Qtr End 11/30/07) Earnings Call Transcript
Question-and-Answer SessionOperator Operator Instructions Your first question comes from Carl Bayard - Genuity Capital Markets. Carl Bayard – Genuity Capital Markets Couple of questions. First off, a question for John Maguire. I was just wondering if you have an estimate of what the clean EPS number would be if...
Tags: Advertisement, Alliance, Asset, Asset Management, Bank, Bit, Broadband Internet, Business Operations, Call Transcript, Consumer Electronics, Cost, Cost Savings, Debt, Development Tools, Digital Media, Earnings, Genuity, Global, Growth, Home Entertainment, Operational Planning, Personal Technology, Programming, Quarter, Question, RBC Capital Markets, Revenue, Security, Seeking Alpha, Series, Software Development, Software/Web Development, Strike, Synergy, Telecommunications, Term, TV, Tv & Home Theater, Video On Demand (VoD), VoD
Earnings calls 2008-01-10
Buffalo Wild Wings Q3 2007 Earnings Call Transcript
Question-and-Answer SessionAt this time I would like to remind everyone. Operator Instructions Thank you. Our first question is coming from Jeff Farmer of CIBC World Markets. Jeff Farmer - CIBC World Markets Great, thank you. You talked on this briefly but your year-over-year wing cost pressure fell sequentially. You...
Tags: Buffalo Wild Wings Inc.
Earnings calls 2007-10-30
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