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RBA Glossary definition for COGS

COGS – Cost of goods sold

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Why Has Retail Inflation Been So Low?

16 Jun 2016 Bulletin – June 2016
Alexander Ballantyne and Sean Langcake
Inflation in the price of retail goods has been surprisingly low for a number of years. The considerable depreciation of the Australian dollar over this period by itself would typically have led to higher retail inflation. This article considers
https://www.rba.gov.au/publications/bulletin/2016/jun/2.html

Bulletin June Quarter 2012

27 Jul 2012 Bulletin PDF 1795KB
The cost of the product itself and these transport and tariff costs collectively comprise the wholesaler’s ‘cost of goods sold’ (COGS). ... manufacturers. the goods passes to a retailer, who pays the sum of COGS and the wholesaler’s gross margin.
https://www.rba.gov.au/publications/bulletin/2012/jun/pdf/bu-0612.pdf

Costs and Margins in the Retail Supply Chain

20 Jun 2012 Bulletin PDF 1067KB
Reserve Bank of Australia Bulletin June Quarter 2012
https://www.rba.gov.au/publications/bulletin/2012/jun/pdf/bu-0612-2.pdf

Costs and Margins in the Retail Supply Chain

10 Jun 2012 Bulletin – June 2012
Patrick D'Arcy, David Norman and Shalini Shan
The cost of the product itself and these transport and tariff costs collectively comprise the wholesaler's ‘cost of goods sold’ (COGS). ... These two price indices are then weighted by their share of total COGS expenditure, derived from the IO tables.
https://www.rba.gov.au/publications/bulletin/2012/jun/2.html