Resources
Original practical resources for Ethiopian founders, managers and trading businesses. Start with one traceable procurement decision. This guide is available below; no public download or newsletter enrollment is open.
Free Invoice & Sales Control Web Lite
Open the free Invoice & Sales Control Web Lite to create quotation, proforma and non-statutory invoice drafts in your browser. No account or payment is required. Optional saves stay in this browser. This tool does not issue valid tax invoices or fiscal receipts.
Weekly cash control and bank reconciliation
Work through a complete fictional ETB example, distinguish timing differences from errors, count physical cash separately and use a weekly review checklist. Read the weekly cash-control guide.
From quotation to payment
Follow one fictional ETB sale through quotation, acceptance, invoice drafting, part payment and final balance. See actual Web Lite screenshots, payment checks and a reusable transaction checklist. Read the quotation-to-payment workflow.
Reorder without trapping cash
Decide when to reorder and how much to buy while protecting operating cash. Work through one fictional ETB example with a separate stock trigger, cash test and reusable review record. Read the stock and cash decision guide.
Compare supplier quotations on a usable unit basis
By Birhanu Arbse · Published 22 October 2026 · Version 1.0
For: Ethiopian founders, procurement staff and managers comparing quotations for stock or business supplies. Scope: a like-for-like acquisition-cost comparison using a fictional ETB example.
Compare supplier quotations on the same basis. The quoted unit price leaves out costs of getting stock ready to sell or use. Transport, handling and unusable units can change the result.
Make the products comparable
Record the specification, pack size, quality requirement and delivery destination first. Confirm that both quotations cover the same requirement. A lower price for a different grade, smaller pack or incomplete delivery is not a like-for-like comparison.
Use a clearly defined cost
In this illustration, total acquisition cost means goods cost plus transport and unloading. Divide that total by the units accepted as usable. Apply the same cost definition to both options.
| Illustrative input or result | Supplier A | Supplier B |
|---|---|---|
| Ordered units | 100 | 100 |
| Quoted price per unit | ETB 100 | ETB 104 |
| Goods cost | ETB 10,000 | ETB 10,400 |
| Transport plus unloading | ETB 1,000 | ETB 400 |
| Total acquisition cost | ETB 11,000 | ETB 10,800 |
| Usable units in this example | 98 | 100 |
| Cost per usable unit rounded | ETB 112.24 | ETB 108.00 |
These are fictional teaching figures in ETB. They are not market quotations, ARBSE product offers or customer results. Taxes, financing, storage, returns and product-specific requirements are excluded; their treatment would need separate verification in a real decision. The 98 and 100 usable units are explicit teaching assumptions, not measured supplier loss rates. Actual expected usable quantities require supporting evidence, and all excluded costs must be considered before a purchase decision.
Supplier B has the lower cost per usable unit under these assumptions. Its total acquisition outlay is ETB 200 lower, despite a higher quoted unit price. The calculation does not prove supplier reliability or product demand.
Build the comparison record
Use one row per quotation. Record the supplier, quotation date and reference, specification, ordered units, unit price, goods cost, transport, handling, other included costs and expected usable units. Add total cost and cost per usable unit as calculated fields. Keep assumptions in separate labeled cells.
Use goods cost = ordered units × unit price; total cost = goods cost + included costs; usable-unit cost = total cost ÷ usable units. Reject a zero or negative usable-unit input, and investigate a usable quantity above the ordered quantity. Keep the original quotation so another reviewer can trace every input.
Check the decision beyond the arithmetic
Ask when payment is due, when delivery is expected and what happens if goods fail the agreed specification. Record unverified terms as questions for the supplier. Approve a purchase only through the business’s normal authority process, using the complete terms and evidence.
Obtain the delivered price, check the pack count and clarify responsibility for damage before treating the comparison as a purchase recommendation.
Need help applying the method to your own decision? Review Focused Decision Review, then Request Business Advisory. Keep confidential records out of the initial request.
For ongoing cash, sales and receivables control, explore the Small Business Financial Management System — Excel and the Invoice & Sales Management System — Excel. Controlled pilot access is available by inquiry.
Next resource priorities
- Landed cost before the selling price. For a first importer: distinguish acquisition cost, recoverable amounts and cash exposure using the reader’s own verified quotations. Live tariff and tax assumptions require current official verification.
- A 30-day business execution review. For a founder or manager: turn one decision into actions, owners, deadlines, evidence and a weekly review.
These are resource concepts under preparation, not published articles, download products or promised release dates.