销货成本，Cost of goods sold，是会计学的一个名词，它出现于购销损益帐。销货成本是与商品制造贩售直接相关的成本，而其他的成本则归类于营运成本。

销货成本包含：

例子如下：

另外，由于不同的成本计算方法，例如先进先出和后进先出会计法，可以令是期销货成本，及利润金额不同。

Cost of goods sold (COGS) refer to the carrying value of goods sold during a particular period.

Costs are associated with particular goods using one of several formulas, including specific identification, first-in first-out (FIFO), or average cost. Costs include all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition. Costs of goods made by the business include material, labor, and allocated overhead. The costs of those goods not yet sold are deferred as costs of inventory until the inventory is sold or written down in value.