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  2. Bulk purchasing - Wikipedia

    en.wikipedia.org/wiki/Bulk_purchasing

    Wholesaling is selling goods in large quantities at a low unit price to retail merchants. The wholesaler will accept a slightly lower sales price for each unit, if the retailer will agree to purchase a much greater quantity of units, so the wholesaler can maximize profit.

  3. Glossary of construction cost estimating - Wikipedia

    en.wikipedia.org/wiki/Glossary_of_construction...

    A Allocation of costs is the transfer of costs from one cost item to one or more other cost items. Allowance - a value in an estimate to cover the cost of known but not yet fully defined work. As-sold estimate - the estimate which matches the agreed items and price for the project scope. B Basis of estimate (BOE) - a document which describes the scope basis, pricing basis, methods ...

  4. Wholesaling - Wikipedia

    en.wikipedia.org/wiki/Wholesaling

    Wholesaling or distributing is the sale of goods or merchandise to retailers; to industrial, commercial, institutional or other professional business users; or to other wholesalers (wholesale businesses) and related subordinated services.

  5. Supply chain management - Wikipedia

    en.wikipedia.org/wiki/Supply_chain_management

    Supply chain management, techniques with the aim of coordinating all parts of SC, from supplying raw materials to delivering and/or resumption of products, tries to minimize total costs with respect to existing conflicts among the chain partners.

  6. Chemical plant cost indexes - Wikipedia

    en.wikipedia.org/wiki/Chemical_plant_cost_indexes

    Chemical Engineering Index, CE: composed of 4 major components – for equipment and other bulk items, the others relevant to construction labor, buildings, and engineering and supervision – the index is employed primary as a process plant construction index, was established using a base period of 1957-1959 as 100. The CE Index is updated ...

  7. Inventory - Wikipedia

    en.wikipedia.org/wiki/Inventory

    However, the burgeoning need for financial reporting after 1900 created unavoidable pressure for financial accounting of stock and the management need to cost manage products became overshadowed. In particular, it was the need for audited accounts that sealed the fate of managerial cost accounting.

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