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.
Weighted average of actual price and promoted price for an item. It does not take into
In the Consumer Packaged Goods industry, the term “CPG company” typically denotes manufacturers within the sector.
Refers to the physical volume of product sold at retail, standardized into a common unit relevant
