Swot Analysis Of Cole

Unit 3

Coles Corporation
Coles has been in business for 100 years and it is believed to be one of the cheapest supermarkets here in Australia. Its delivers quality products fresh from local farmers to the customers thus enhancing customer service and providing for value for money to millions of Australians. Coles believes in working together with the Australian community to grow the economy and works towards a sustainable future. Therefore, a long lasting relationship with the Australian farmers is developed along the way. In the last 100 year Coles has created jobs for local food industry.

Coles' periodical costs: Coles like any other supermarket experiences period costs such as, selling expenses, adverting expenses on TV, catalogs and radio, travel and entertainment expenses, commissions, depreciation expenses, general and administrative expenses, executive and business salaries and benefits, Store and office rent and interest expenses. Coles has the above period costs because it a super market that hardly manufactures most the product they stock.
Product cost consist of manufacturing overheads, direct materials, and direct labour in making its products. This only applies Coles' own home brand which the manufacture to compete with other brands at lower price. Sometimes these product costs of direct materials, direct labor, and manufacturing overhead are also called inventoriable costs, because there are important in the making of the product.

Reference

Coles. (2016). About Coles. Retrieved from