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A company sells furniture online. It has labor costs of 5.000 € and pays 1.000 € rent for the office and has marketing costs of 7.000 €.

                                                                 =13.000€

Q: What if costs incur in January but I pay later on? A: The time of payment is irrelevant in accrual accounting. All of January’s costs are included in January.

The Cost Total KPI refers to the total amount of money spent in a set period in order to generate value.

Cost Total

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COGS Labor costs (see Cost Labor KPI) Material costs	Taxes
Marketing costs R&D costs Depreciation	Interest payments Dividends payments

Alias	Costs/Expenses/Spendings
Abbreviation	–
Unit	Currency (Euro/Dollar/YEN/…)

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