Procurement & Supply Chain / Sourcing
Total Landed Cost TLC (aliases: landed cost, delivered cost, fully-landed unit cost)
The all-in cost to get a purchased item to your dock and into inventory, price plus freight, duty, insurance, and handling.
The fork, why two teams get different numbers
What's included, and which value gets capitalized.
In the Metric Library
- The full fork, both definitions worked all the way through
- The trap that makes the number lie, on a real export
- Every formula variant, spelled out
- The reconciliation anchor, what to tie it to and when to refuse
Reference: GAAP/ASC 330 (costs to bring inventory to location and condition) · APICS/SCOR · ISM