No. Its a bit of a regional difference. UK affiliated people prefer "cost of goods sold" while the rest of the world uses "cost of sales". They're essentially interchangeable with CoGS leaning towards enterprises that produce physical goods.

>GMV sounds like it refers to what in this example would be revenue from the finished food.

GMV was pulled out of thin air & means nothing at all, aside from CoGS/CoS with a lick of startup paint. Anyone that reckons otherwise please step forward with a coherent argument...

If I build a box and sell it to you, the cost of the parts is cogs. If you buy someone else's box through my website that's gmv. Your example is correct too, but probably not what somebody would use because in that example it's also the revenue.