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1. Cost of sales (COS)
Definition

Learn what determines the cost of sales for a retail or wholesale company.
2. General expenses
Definition

Understand the different elements of your general expenses, also known as your overhead costs.
3. Earnings before interest and taxes (EBIT)
Definition

Learn what earnings before interest and taxes measures—and how it’s used.
4. Cost of goods sold (COGS)
Definition

Learn about the cost of goods sold (COGS) and why it’s so important in understanding your company’s financial health.
5. Direct costs
Definition

Understand direct costs, how to calculate them, and how they affect your profitability.