# General Business Category > Entrepreneurship and Business Management Forum > [Question] Cost of sales

## AmithS

Hi everyone,

I am trying to come up with a list of items that would affect your cost of sales...

E.g. Shrinkage, wastage, product procedures not being followed...

Ideas from all types of industries welcome

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## Dave A

Not sure what you're looking for exactly, but some stuff that comes to mind:

Defective raw materials, if not QC'd before used in production?

Product failure if servicable under warranty?

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