Perhaps this might help: Cost of Revenue vs. Cost of Goods Sold...

Perhaps this might help:

Cost of Revenue vs. Cost of Goods Sold

Cost of revenue is different from cost of goods sold (COGS) because the former also includes costs outside of production, such as distribution and marketing.The cost of revenue takes into account the cost of goods sold (COGS) or cost of services provided plus any additional costs incurred to generate a sale. Although the cost of revenue factors in many costs associated with sales, it does not take into account the indirect costs, such as salaries paid to managers. The costs considered part of the cost of revenue include a multitude of items, such as the cost of labor, commission, materials, and sales discounts.