Examlex
A VRA is an example of
Payables Period
The average number of days it takes a company to pay its invoices from suppliers, reflecting the company's credit terms with its suppliers.
Inventory Period
The average time it takes for inventory to be sold and replaced over a given period.
Cost of Goods Sold
This refers to the direct costs attributable to the production of the goods sold by a company, including materials and labor.
Inventory Turnover
A measure of how many times a company's inventory is sold and replaced over a specific period, indicating the efficiency of inventory management.
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