Examlex
Which of the following is NOT a SMART term?
COGS
Acronym for Cost of Goods Sold, which refers to the direct costs attributable to the production of the goods sold by a company.
Inventory Turnover Rate
A ratio showing how many times a company's inventory is sold and replaced over a period, indicating the efficiency of inventory management.
Cost of Goods Sold
The direct expenses related to the creation of products sold by a business, including costs for materials and labor.
Sales
Revenue generated from the selling of goods or services within a specific period.
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