Hussey, R., & Ong, A. W. M. (2012). Strategic cost analysis. [electronic resource] (1st ed.). Business Expert Press. Read Chapter 1, Cost and Strategy.
Haber, J. R. (2004). Chapter 8: Inventory. In Accounting demystified (pp. 52–65). American Management Association International. Read Chapter 8: Inventory.
Moheb-Alizadeh, H., & Handfield, R. (2018). The impact of raw materials price volatility on cost of goods sold (COGS) for product manufacturing. IEEE Transactions on Engineering Management, 65(3), 460–473. Read this article to learn the impact of raw material price volatility.
Bostwick, E. D., Lambert, S. L., & Donelan, J. G. (2016). A wrench in the COGS: An analysis of the differences between cost of goods sold as reported in compustat and in the financial statements. Accounting Horizons, 30(2), 177–193. Read this to discover the differences between cost of good sold as reported and in the financial statements.
JCPenney Reports Second Quarter 2019 Financial Results; Cost of Goods Sold Rate Improved 310 Basis Points. (2019, August 19). ENP Newswire. Read this report.
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