Terms used in official statistics

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Cost of products sold (goods and services)


Definition:
Manufacturing cost of products sold increased by selling cost and by the cost of management and administration (calculation variant) or the total costs decreased by the costs generating benefits for the needs of the entity and corrected by the change in product inventories (comparative variant).

Source:
  • Act of 29 September 1994 on Accounting
    Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)

High-level terms

Contact person on methodology:
Karol Pasiak
e-mail:
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