COGS
COGS
Version
1.0
Updated
May 2024
Definition
The sum of spend incurred to provision or maintain contracted software for active customers in the period. Servicing Spend includes: software/platform hosting costs, employee costs related to keeping the production environment running, costs of third-party software or data that is bundled into the product, fully-loaded costs of Customer Success and Customer Support, and any other direct employee costs required to deliver the ongoing service.
Business model
B2B SaaS
GTM Model
Enterprise, Hybrid
Metric expression
Metric label
COGS
Metric ref
COGS
Unit
$
Periods
Month, Quarter
Source system
Accounting/Bookkeeping; ERP
Complexity
Composite
Owning team(s)
Finance
Watching team(s)
Customer Support
Customer Success
Metric Set(s)
Financials
Metric Themes(s)
Capital Efficiency
Inputs
Components
This metric does not have any component inputs.