E-commerce · Logistics
Freight, customs and inbound-cost bridge
Published · Reviewed by The Diligence Standard Team · Updated
Supplier price is not landed cost; ocean or air freight, drayage, brokerage, duty, insurance, handling and delivery must reach the SKU margin model.
Records to reconcile
- Commercial invoices and customs entries
- Freight, drayage and brokerage invoices
- Receiving and allocation records
Warning signal
Material inbound costs sit outside cost of goods or are allocated inconsistently.
Transaction impact
Gross margin, inventory value and reorder cash are misstated.
Response
Rebuild landed cost by shipment and SKU using documented allocation rules.