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Supermarkets

Terms that are in relation to the biggest kind of retail store.

Contributors in Supermarkets

Supermarkets

Gross profit

Retail; Supermarkets

An accounting term that refers to a profit figure calculated by subtracting the cost of product from its selling price; expressed as a percentage or as dollars and cents. See markup; margin; net ...

Gross margin

Retail; Supermarkets

An accounting term that refers to the difference between retail selling price and the cost of goods sold, expressed as a dollar amount or as a percent of retail sales. Gross margin percentage is ...

Activity based costing (ABC)

Retail; Supermarkets

An accounting method that measures business profits and costs by taking into account both overhead and the cost of wasteful or inefficient practises two items that are not considered in conventional ...

Mix

Retail; Supermarkets

A variety and size of products comprising the total assortment of products that a retailer offers for sale.

Leased inventory

Retail; Supermarkets

An accounting method used to finance the opening inventory of a new retail store. Product is leased to the operator and secured by the wholesaler's lien on daily cash receipts.

Affiliated wholesale grocer

Retail; Supermarkets

A wholesaler that provides goods and services to retailers that belong to a cooperative association.

Institutional wholesale grocer

Retail; Supermarkets

A wholesaler selling to related businesses in the food industry; e.g., commissaries, hotels, restaurants, etc.

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