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Cogs in the Machine
Big Data, Common Core,
and National Testing
A Pioneer Institute White Paper
by Emmett McCarty, Joy Pullman, and Jane Robbins No. 114
May
2014Pioneers Mission
Pioneer Institute
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COGS, or Cost of Goods Sold, in the context of a form machine, refers to the direct costs attributable to the production of the goods sold by a company, which can include materials and labor.
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Information that must be reported includes beginning inventory, purchases made during the period, direct labor costs, and ending inventory figures to compute the total COGS.
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