Allocate freight by cubic metre, not unit count. A pillow and a power bank do not consume the same container, and unit allocation quietly subsidises your bulkiest SKU.
The four forgotten costs: drayage, demurrage accruals, customs broker fees and destination handling. Together they routinely add 3 to 6% on top of the ocean rate.
Lock FX at the purchase order date and post the variance to a separate account. Blending FX into COGS makes margin trends unreadable.
Landed costCOGSAccounting Share
