Strategy Meets Finance

Part 7: Lever #3 – Cost of Goods Sold | Cash Flow

Steve Coughran

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This is Part 7 of Steve Coughran’s book Cash Flow. Steve covers the third lever of cash flow: cost of goods sold (COGS). He explains why lowering COGS directly boosts profitability, how throughput matters more than margins, and the strategies businesses can use to cut waste, improve labor efficiency, and increase cash flow without sacrificing quality.

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