In the centralized purchasing mode of Meiyijia convenience store, what constitutes its purchasing cost?

Material cost, etc. According to the relevant public information on the Internet, the procurement cost consists of material cost, reasonable loss of materials on the way, relevant taxes and fees allowed to be included in the cost during the procurement process, and transportation and miscellaneous fees paid during the procurement process. It can be collected first, and distributed according to the inventory and sales of the purchased goods at the end of the period. The purchase cost of the sold goods is included in the current profit and loss.