Projected Cost of Goods Sold (PCOGS) is an estimate used by businesses to assess their future expenditure on the cost of goods or services that they are selling. It helps business owners make well-informed decisions regarding inventory expenditures, pricing strategies and budgeting over a certain period of time. PCOGS provides a realistic picture of how much money businesses will need to spend in order to acquire the products or services that they are planning to sell, giving them the insight they need to make informed financial choices.