COGS : Cost of Goods Sold, “cost of sales”, COGS
LOGS : liquidity of goods sold

In particular, the market value of trade credit varies with the liquidity of goods sold and competition in product markets.
https://onlinelibrary.wiley.com/doi/abs/10.1111/fire.12021

What Is Cost of Goods Sold (COGS) and How to Calculate It
Cost of Goods Sold is also known as “cost of sales” or its acronym “COGS.” COGS refers to the cost of goods that are either manufactured or purchased and then sold. COGS counts as a business expense and affects how much profit a company makes on its products.
Cost of goods sold is found on a business’s income statement, one of the top financial reports in accounting. An income statement reports income for a certain accounting period, such as a year, quarter or month.
COGS is usually found on an income statement directly beneath “sales” or “income.” An income statement is also called a “profit and loss statement.” Here’s an example:
https://www.freshbooks.com/hub/accounting/cost-of-goods-sold...

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Note added at 4 hrs (2022-07-07 20:16:05 GMT)
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costo e liquidità del venduto

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Analisi di bilancio. Analisi della liquidità
Il costo del venduto è calcolato sommando i costi di produzione: consumi di materie prime, trasporti, ammortamenti, mano d’opera diretta, lavorazioni esterne, etc.
[...] Si supponga poi che il costo del venduto sia così articolato:
+ Trasporto 15
+ Mano d'opera diretta 80
+ Ammortamento 200
+ Manutenzioni 10
= Costo del venduto 600
La liquidità corrente
L’analisi della liquidità corrente può essere effettuata attraverso i seguenti indicatori:
coverage del ciclo commerciale;
coverage dei ricavi.
https://studiofazzini.it/ricerche/analisi-di-bilancio-analis...