Cost of sales, which is also called cost of goods sold, is the expense most directly involved in creating revenue.
销售成本也称货物卖出成本,它对收益获取有直接影响。
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If we don't change it, however, marketing will continue to have productivity problems that will ultimately be more than twice the cost of the increased expense for sales.
Don't try to describe what the software change will specifically do, just leave it at something like, "Changing this software will result in an increased expense for sales."