Pharmaceutical COGS: Practical Strategies to Reduce Production Costs and Improve Margin
You need to know what drives Cost of Goods Sold (COGS) because it directly determines whether a drug becomes profitable or burdens the balance sheet. COGS covers the direct, manufacturing costs per unit—materials, production labor, and process-specific expenses—and small shifts in volume or yield can swing unit cost by tens of percent.
This post breaks down how COGS works...