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Cost management index

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COST MANAGEMENT INDEX (CMI) is a method for determining cost management benchmarks for public companies using published financial data. It is used to establish realistic cost reduction goals by conducting a definitive comparison of single company performance against others in that industry combined with a thorough internal expenditure analysis. This provides realistic parameters for cost cutting objectives as well as insight into which categories of products and services to target. The CMI equals cost of goods sold plus sales, general and administrative expenses, divided by your operating revenue (CMI = (COGS+SG&A)/Revenue). It is expressed as a percentage.


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  • Cost of goods sold

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  • Cost of goods sold budget

    , cost of goods sold budget decomposes, or breaks down, the components of a business's cost of goods sold (in some cases referred to as the cost of revenues)....

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    , cost of money is a form of indirect cost incurred by investing capital in facilities employed on government contracts.

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    , cost per outcome links the unit-level economics of an operation with the impact that the organization wishes to have. for example, a nonprofit that delivers...

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