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  2. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    She buys and uses 10 of parts and supplies, and it takes 6 hours at 2 per hour to make the improvements to each machine. Jane has overhead, including rent and electricity. She calculates that the overhead adds 0.5 per hour to her costs. Thus, Jane has spent 20 to improve each machine (10/2 + 12 + (6 x 0.5) ). She sells machine D for 45.

  3. Cost price - Wikipedia

    en.wikipedia.org/wiki/Cost_price

    Cost price is also known as CP. cost price is the original price of an item. The cost is the total outlay required to produce a product or carry out a service. Cost price is used in establishing profitability in the following ways: Selling price (excluding tax) less cost results in the profit in money terms.

  4. Activity-based costing - Wikipedia

    en.wikipedia.org/wiki/Activity-based_costing

    Consequently, when multiple products share common costs, there is a danger of one product subsidizing another. ABC is based on George Staubus' Activity Costing and Input-Output Accounting. [ 6 ] The concepts of ABC were developed in the manufacturing sector of the United States during the 1970s and 1980s.

  5. Heat pump and refrigeration cycle - Wikipedia

    en.wikipedia.org/wiki/Heat_pump_and...

    Thermodynamic heat pump cycles or refrigeration cycles are the conceptual and mathematical models for heat pump, air conditioning and refrigeration systems. [1] A heat pump is a mechanical system that transmits heat from one location (the "source") at a certain temperature to another location (the "sink" or "heat sink") at a higher temperature. [2]

  6. Thermal bag - Wikipedia

    en.wikipedia.org/wiki/Thermal_bag

    Thermally insulated bag with ice packs Example of a thermal bag Example of a thermal bag. A thermal bag is a type of thermally insulated shipping container in the form of a bag which can be carried, usually made of thermally insulating materials and sometimes a refrigerant gel.

  7. Cooler Master - Wikipedia

    en.wikipedia.org/wiki/Cooler_Master

    The company headquarters of Cooler Master is located in Neihu District, Taipei City, Taiwan and has a manufacturing facility in Huizhou, China. [5] To support international operations, the company also has branch offices in various continents, including United States (Fremont, California and Chino, California), the Netherlands (), Italy (), France (), Germany (), Russia (), and Brazil ().

  8. Cooler - Wikipedia

    en.wikipedia.org/wiki/Cooler

    A ride-on cooler is a means of transportation that can store and cool beverages and other food products. It is a combination of a low-power engine with a go-cart frame which uses the cooler as a seat. The ride-on cooler can transport food and drinks short distances and can be used in a small backyard, a neighborhood, or at

  9. Evaporative cooler - Wikipedia

    en.wikipedia.org/wiki/Evaporative_cooler

    An evaporative cooler (also known as evaporative air conditioner, swamp cooler, swamp box, desert cooler and wet air cooler) is a device that cools air through the evaporation of water. Evaporative cooling differs from other air conditioning systems, which use vapor-compression or absorption refrigeration cycles.

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