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accounts payable accounts receivable amount applications software associated average bill buyers called cash discounts competitive computer system consumers contractor cost credit memos customer needs customer's delivery direct shipments direct-shipment sales distribution distributor employees distributor's computer dollar economic ECONOMIC ORDER QUANTITY Edwards Deming efficient electrical electronic electronic data interchange end users equipment errors example extending credit factory free enterprise system functions gross margin handling income statement increase industrial distributor industrial distributorship industrial products inside salesperson investment invoice manufacturer manufacturer's materials ment merchandise method operation order entry payment percent perform personnel picking problems product lines profit before tax purchasing managers quality process quantity reduce restocking charge returned sales force sales order salespeople savings service level shelf shipped sold subsystem suppliers technical Thomas & Betts tion tors warehouse wholesale distributor wholesale distributorship