Adjusted Cost of Goods Sold (ACGS) is a business metric used to measure the profitability of a product after taking into account adjustments related to operational costs, such as freight and inventory shrinkage. ACGS allows companies to accurately analyze their true cost of goods sold, helping them make informed decisions on pricing strategies and operations. By accounting for all relevant costs, companies can gain greater insight into their financial position and performance. ACGS is an important financial instrument that can be used to help drive company growth and profitability.