Also referred to as cost per unit or cost of sales, it involves the direct expenses a company incurs in manufacturing or purchasing the products it sells, including material and labor costs.
It excludes indirect costs related to selling and distribution expenses.
Refers to the physical volume of product sold at retail, standardized into a common unit relevant
Represents the additional profit generated by a business as a result of increased sales volume. It
Also known as secondary product placement, it is a retail strategy that places complementary products together
