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Fast-moving consumer goods (FMCG), also known as consumer packaged goods (CPG) [1] or convenience goods, are products that are sold quickly and at a relatively low cost. Examples include non-durable household goods such as packaged foods , beverages , toiletries , candies , cosmetics , over-the-counter drugs , dry goods , and other consumables .
Cost basis is key to understanding your tax obligations.
Dali claims that the quality of their private label products "meets or exceeds the equivalent national brands sold in other national retail chains" while being significantly more affordable. [12] Around 60–70% of its products are sourced locally in the Philippines and the remainder are imported from Malaysia, China, South Korea, and Europe ...
The average cost is computed by dividing the total cost of goods available for sale by the total units available for sale. This gives a weighted-average unit cost that is applied to the units in the ending inventory. There are two commonly used average cost methods: Simple weighted-average cost method and perpetual weighted-average cost method. [2]
The latter utilize cost drivers to attach activity costs to outputs. [1] The Institute of Cost Accountants of India says, ABC systems calculate the costs of individual activities and assign costs to cost objects such as products and services on the basis of the activities undertaken to produce each product or services. It accurately identifies ...
In this method cost is absorbed as a percent of the labour cost or the wages. (Overhead cost/Labour cost)x 100 If the Labour cost is 5000 and the overhead cost is 1000 then the absorption cost is 20%. If the labour cost of one job is 500 it will have to absorb 20% i.e. 100 as the overhead cost making the total cost to be 600.
The total cost will minimized when the ordering cost and the carrying cost equal to each other. While customer order a significant quantities of products, cycle inventory would be able to save cost and act as a buffer for the company to purchase more supplies. [5] 4. In-transit Inventory [7]
In June and July 2017, Austal Philippines delivered two 30-meter catamarans to SuperCat Fast Ferry Corporation, MV St. Camael and MV St. Sariel. Each of the high speed ferries can carry up to 300 passengers, and can cruise at 25 knots. [10] [11] St. Sariel: IMO number: 9822918: 2017: 272: 31 m (102 ft) 9 m (30 ft) St. Micah: IMO number: 9005443 ...