Enterprise glossary and term center

Research and understand all the intricate terms and definitions that surround the ecosystem of enterprise resource planning (ERP), enterprise software and no-code tools.

Direct Costs - What are direct costs of sales?

Direct cost of sales, or cost of goods sold (COGS), measures the amount of cash a company spends to produce a good or a service sold by the company. ... The direct costs generally include direct materials, direct labor, utilities, and shipping costs.