What is the nature of the relationship between the cost of goods sold and sales?

Sale is important aspect for the company .
It tells us the amount of goods or services that the company sells.
When its important for us to know how much the company has sold its also important to know how much the company has spent on this sale.
This cost incurred on sale of goods is known as cost of goods sold.

It shows you how you have invest to make that (service/product) ready.
Also shows how much benefit you would gain over the (service/product) cost.
To show if you have covered the fixed costs or you need to increase your rate Will help to know how much (un-used capital/value) for un-sold goods.
To know what is the minimum and maximum you can sell at / offer.
Also in case of damage or a promotion with new price, then you can calculate profit or loss and so many other things.
It is about figures and math theory where all are linked together, Regards,

The relationship Between Sales and cost of goods sold is simple, COGS is consist of that expenses which has direct impact on sales.
I mean the sales occurred because of these expenses and if we stop these expenses we can't make sales.
Example: The simplest formula for COGS is Opening Stock + Purchases Less closing Stock.
For a company If they stop buying stock they will be unable to sell anything because they might not have stock.

Nature of relationship between sale & COGS is: Sales: Income from selling goods of a company COGS: Expenses from ready goods to sales process.

The nature of the relationship between Sales and Cost of Good Sold is on profitability and appropriateness of the pricing policy.
A delicate treatment of the relationship of these accounts is crucial because the resulting gross profit rate (GPR) is an indication how far or near the cost is to the price.
It would show why the Operating Expenses could not be covered up because the price might be too low.
This is a crucial tool for the management to decide the correct pricing strategy..

Cost of goods is expense to the company and sales of goods is income to the company with a margin

The cost of goods attributed to a company's products are expensed as the company sells these goods ( cost of the merchandise that was sold to customers ).
COGS appears on the income statement and can be deducted from sales revenue of the goods sold to calculate a company's gross margin.
Also referred to as "cost of sales.
Example: COGS is the difference between Sales and Gross Margin.
If your gross margin is40%, then your COGS is60% (100% -40%).
So, if your Sales are1,000 and you have a40% Gross Margin, your COGS =600 (1,000 x60%) or (1,000 -400).
." Cost of goods sold and Sales are major and first step related to a financial aspects.