This method is pretty straight-forward and very easy to use and implement in a low volume high cost per item retail format. COGS = Beginning Inventory + Purchases - Ending Inventory. Gross Margin. This is simply the difference between what an item cost and the price for which it sells. For example, if Store A and B have the same sales, yet Store A's gross margin is 50 percent and Store B's gross margin is 55 percent, it's easy to see which store is faring better.
Supertype is an entity type that has got relationship (parent to child relationship) with one or more subtypes and it contains attributes that are common to its subtypes. Subtypes are subgroups of the supertype entity and have unique attributes, but they will be different from each subtype. Supertypes and Subtypes are parent and child entities respectively and the primary keys of supertype and subtype are always identical. E.g.
super keyword in java. The super keyword in java is a reference variable which is used to refer immediate parent class object. Whenever you create the instance of subclass, an instance of parent class is created implicitly which is referred by super reference variable. Usage of java super Keyword. super can be used to refer immediate parent class instance variable. super can be used to invoke immediate parent class method. super() can be used to invoke immediate parent class constructor. 1) super is used to refer immediate parent class instance variable. We can use super keyword to access the data member or field of parent class.