COGS (COST OF GOODS) RATIO Definition

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COGS (COST OF GOODS) RATIO = COGS / Total Sales.

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OPERATING EFFECTIVENESS is how an internal control was applied, the consistency with which it was applied, and by whom.

GOING LONG is the purchase of commodities, bonds, or stock with no immediate intention of selling them, i.e. the purchase is for long term investment or speculation. See GOING SHORT.

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