cost of goods sold: how much it cost the seller to make or
buy the goods sold. Same as "cost of sales".
cost of labour: cost of paying workers employed to
make a product.
cost-of-living adjustment (COLA): a type of raise
workers can get to reflect the higher cost of consumer
goods. Also a sort of corporate hardship pay for employees
sent to live and work in expensive places.
cost of production: costs of making a product. cost of
sales: all the costs of a product sold, including manufacturing
costs and the staff costs of the production department.