TARGET Definition

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TARGET is the goal intended to be attained and which is believed to be attainable, e.g. sales target, margin target, or profit target.

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

CONSISTENCY is using the same accounting procedures by an accounting entity from period to period. That means using similar measurement concepts and procedures for related items within the company's financial statements for one period.

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