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.
A budgeting approach where all expenses must be justified for each new budget period, rather than
A financial metric that measures the rate at which a company sells and replaces its stock
Refers to a consumer’s consistent preference for purchasing the same brand over competing ones, driven by
