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  2. Cost of goods available for sale - Wikipedia

    en.wikipedia.org/wiki/Cost_of_Goods_Available...

    Cost of goods available for sale is the maximum amount of goods, or inventory, that a company can possibly sell during an accounting period. It has the formula: [ 1 ] Beginning Inventory (at the start of accounting period) + purchases (within the accounting period) + Production (within the accounting period) = cost of goods available for sale

  3. Economic batch quantity - Wikipedia

    en.wikipedia.org/wiki/Economic_batch_quantity

    The figure graphs the holding cost and ordering cost per year equations. The third line is the addition of these two equations, which generates the total inventory cost per year. The lowest (minimum) part of the total cost curve will give the economic batch quantity as illustrated in the next section.

  4. Inventory - Wikipedia

    en.wikipedia.org/wiki/Inventory

    Cost of goods availablecost of ending inventory at the end of the period = cost of goods sold; The benefit of these formulas is that the first absorbs all overheads of production and raw material costs into a value of inventory for reporting. The second formula then creates the new start point for the next period and gives a figure to be ...

  5. Economic order quantity - Wikipedia

    en.wikipedia.org/wiki/Economic_order_quantity

    Purchase cost: This is the variable cost of goods: purchase unit price × annual demand quantity. This is P × D {\displaystyle P\times D} . Ordering cost: This is the cost of placing orders: each order has a fixed cost K {\displaystyle K} , and we need to order D / Q {\displaystyle D/Q} times per year.

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  7. Sweet News: These Are the Most Popular Christmas Cookies in ...

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    The most searched cookies by state in the last week: Alabama: Oatmeal Peanut Butter Alaska: Sugar Cookies Arizona: Raspberry Thumbprint Arkansas: Danish Butter

  8. Lower of cost or market - Wikipedia

    en.wikipedia.org/wiki/Lower_of_Cost_or_Market

    In accounting, lower of cost or market (LCM or LOCOM) is a conservative approach to valuing and reporting inventory. Normally, ending inventory is stated at historical cost . However, there are times when the original cost of the ending inventory is greater than the net realizable value , and thus the inventory has lost value.

  9. Donovan Mitchell leads Cavaliers past Bulls to keep ... - AOL

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    Mitchell finished with 36 points and eight rebounds, and he shot 7-of-16 from behind the arc. Darius Garland added 17 points and five assists, and Mobley finished with 15 points and 11 rebounds.