The best replacement for cogs is expense.

The best alternatives to cogs are rated as following:
★★★★★  expense
★★★★  sg&a
★★★  gears
★★★  cost of sales
★★★  opex
★★★  cos
★★  inventory
★★  cogm
★★  cost of revenue
★★  operating expenses
★★  operating expense
★★  sga
★  bom
★  dats
★  selling expense
★  direct costs
★  expenses
★  capex
★  ocogs
  production cost
  r&d
  purchases
  toons
  variable costs
  variable cost
  wip
  cost of goods sold

Your alternative for cogs is not listed? Suggest!
Speaking about cogs, one probably shouldn't forget about inventory.

Other search terms related to cogs and their ratings are:
★★★★★ inventory
★★★★ margin
★★★★ lifo
★ ending inventory
gross margin
You have in mind a companion for cogs and it is not yet here? Propose!



Google Trends

Scale is based on the average worldwide traffic of cogs in all years. Click on graph for more.
cogs
expense
sg&a