COGS (Cost of Goods Sold): Definition for Ecommerce

COGS is the direct cost of the products you sell. Here's what to include and how it affects gross margin and profitability.

Citable benchmarks

Average ecommerce conversion rate is often ~2–3% (varies widely by industry and traffic mix).

Source: IRP Commerce — Ecommerce Market Data (Jan 2026)

Average ecommerce cart abandonment rate is 70.19%.

Source: Baymard Institute — Cart Abandonment Rate Statistics (2024)

Key takeaways

  • COGS (Cost of Goods Sold): Definition for Ecommerce — focus on one metric or lever at a time; validate with data before scaling spend.
  • Pair reading with free Growthegy calculators (LTV, ROAS, break-even, pricing) to turn ideas into numbers.
  • Bookmark growthegy.com/tools/ and run the Profit Diagnosis when you need a prioritised roadmap.

COGS (cost of goods sold) is the direct cost of producing or purchasing the products you sell: materials, manufacturing, direct labor, and often shipping or fulfillment per unit. Revenue − COGS = gross profit. Gross margin % = (Revenue − COGS) ÷ Revenue.

What to include

Include direct product costs: what you pay suppliers, manufacturing, direct labor, and (depending on your accounting) inbound shipping and fulfillment per unit. Exclude indirect costs like marketing, rent, and salaries.

Why it matters

COGS drives gross margin and product profitability. Use our Gross Margin Calculator, Gross Profit Calculator, and Product Profitability Analyzer to model margins. Back to Ecommerce Growth Stages glossary.

Frequently asked questions

What does this Growthegy article explain?
It covers “COGS (Cost of Goods Sold): Definition for Ecommerce” for ecommerce and online business owners: practical definitions, what to measure, and how to apply the ideas using free Growthegy tools.
Who should read this guide?
DTC founders, store operators, and marketers who want clear, data-backed growth guidance—without agency jargon.
Where can I find related free calculators?
Use the tools directory at growthegy.com/tools/ for LTV, ROAS, break-even, and more. Take the Profit Diagnosis for a tailored roadmap.