
Trade & Manufacturing
The question it turns on
Margin here is decided before a single sale is made, in landed cost.
Customs duty, freight, LC charges and the exchange rate on the day of payment all sit inside cost of goods, and most businesses price off invoice value instead. Add inventory financed on supplier credit and the result is familiar: profitable on paper, permanently short of cash. The work is usually product-level costing, then pricing and working capital built on top of it.





