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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?

17 Jun 2016 Bulletin June Quarter 2016 PDF 449KB
https://www.rba.gov.au/publications/bulletin/2016/jun/pdf/bu-0616-2.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

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

Bulletin June Quarter 2019

16 Sep 2019 Bulletin - June 2019 PDF 8235KB
https://www.rba.gov.au/publications/bulletin/2019/jun/pdf/bulletin-2019-06.pdf

Competition and Profit Margins in the Retail Trade Sector

19 Jun 2019 Bulletin - June 2019 PDF 419KB
https://www.rba.gov.au/publications/bulletin/2019/jun/pdf/competition-and-profit-margins-in-the-retail-trade-sector.pdf