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What is COGS (Cost of Goods Sold)?

Quick Definition

COGS is the total direct cost of producing or acquiring the products you sell. It includes manufacturing, materials, and freight — but not marketing, rent, or salaries.

What's Included in COGS

For e-commerce sellers, COGS typically includes: product cost from supplier, shipping/freight to warehouse or FBA, customs/duties for imported goods, packaging materials, and labeling costs. It does NOT include Amazon fees, advertising, software subscriptions, or your own time. Keep COGS separate from operating expenses for accurate margin calculations.

Calculating COGS per Unit

Add up all direct costs for a production run and divide by units: Product cost ($3.00) + Sea freight ($0.80/unit) + Customs duty ($0.40) + Packaging ($0.30) + Labeling ($0.10) = $4.60 COGS per unit. If you sell at $19.99 on Amazon with ~30% in Amazon fees ($6.00), your gross profit is $19.99 - $4.60 - $6.00 = $9.39.

Why COGS Matters for Product Selection

A common rule of thumb: aim for COGS to be ≤25-30% of your selling price. This leaves room for Amazon fees (25-35%), advertising (10-15%), and profit (20-30%). Products with COGS above 40% of selling price are risky because they leave almost no room for advertising and still achieving profitability.

Reducing COGS

Strategies include: ordering in larger quantities for volume discounts, negotiating with suppliers after establishing a track record, sourcing directly from factories instead of trading companies, optimizing product dimensions to reduce shipping costs, and using sea freight instead of air for non-urgent inventory replenishment.

Related Terms

Put COGS data to work

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