COGM Definition

COGM is Cost Of Goods Manufactured. See COST OF GOODS SOLD.

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ACCOUNTING PERIOD is the time period for which accounts are prepared, usually one year.

EXTERNAL ENVIRONMENT is factors (conditions, trends, and forces) essentially outside the control of organizational members. External environmental scans are conducted to identify important factors in the external environment. This analysis is often a critical aspect in all business or strategic plans.

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