Performance Analysis by Marketing Channel

Prepared by: Andreas Boecker and Braden Kemp

Date: 16/04/2012

Legend:

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This is a farm business decision calculator that has 11 worksheets. There are fi

Performance Analysis by Marketing Channel

Prepared by: Andreas Boecker and Braden Kemp
Department of Food, Agricultural and Resource Economics, FARE, University of Guelph
Date: 16/04/2012
The project was funded through Growing Forward, a federal-provincial-territorial initiative.
Legend:
Data entry cell - input requested
Calculated cell - do not change

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FDM2012 is password for workbook

Introduction

The Performance by Marketing Channel tool can be used for performance monitoring and plan
that are specific to each channel you are using, such as farmers market, on-farm market, roa
service. Two other tabs are designed to keep track of costs of activities and assets that are us
documented in the Marketing Infrastructure tab. Costs related to marketing activities are doc
All the cost and sales figures are drawn together in the Overview tab that reports the financia
operation as a whole. This makes direct comparison of different marketing channels easy.

Products Tab

The products tab is a very simple data entry form that asks the operator to enter the products that th
sheet automatically fill out the products line on each marketing channels tab and the overview tab.

Instructions
1.Replace letters in yellow shaded cells with the names of your product offering.

2.If your number of products exceeds 30, you can put products into larger product catego
workbook. Or you can list the 29 most important products and then put the remaining produc
added before entering them into the workbook.

Overview Tab

The overview tab is a collection of highlighted information from the individual channel tabs. It
marketing, gross margin post marketing, and net margin. At the bottom of the tab the three m
compare financial performance across channels, making it easier to spot strengths and weakn

The only data-entry on this tab is for the entrepreneurial hours you have invested/are plannin
gross and net margins. These can be interpreted as return on your entrepreneurial skills and
to your entrepreneurial time. However, the total margin is more important when it comes to a

If you have invested in marketing overhead, e.g. for planning an ad campaign or promoting y
Overhead tab (see below). These hours, as well as the cost of marketing infrastructure and m
calculation of margins in cells I38 to I48 in the Overview tab.

Marketing Infrastructure Tab

The Marketing Infrastructure tab allows the user to enter costs equipment and structures that
facilities and equipment for processing/packaging, storage, transportation, and product displa
maintenance, and operating costs are taken into account, to give a total annual cost for each
by more than one channel, you can also enter a percentage share for each marketing channe
not to split the cost across marketing channels, e.g. because it varies a lot or you do not have
infrastructure cost will be accounted for in the Overview tab when the net margin for the enti

It has to be stressed though that tracking annual costs of structures, machinery, and equipme
the cost across the channels. However, the value of keeping track of these costs is a better u
Instructions

The annual cost of a piece of machinery, equipment or a structure is broken down into four co

1. Enter annual depreciation in column B, for each of the items applying to your operation tha
Estimate how many years your purchased item will remain in good working order
Subtract any salvage value you expect at the end of the items useful life from the total
Divide (the purchase price minus the salvage value) by the expected number of useful y
2. Enter the interest paid or financing costs in column C. Where an asset is fully financed thro
cost. This is, however, hardly ever the case, because most assets are financed through a mix
3. Enter annual maintenance and repair costs in column D.
4. Enter annual operating costs in column E. This would include utilities, fuel etc. Labour cost
recorded in the tabs for the individual channels.

5. In columns G to L, for each cost item that you have used, you can enter the % use by each
stores them (and nothing else) in deep freezers. The birds are sold in roughly equal quantities
be split evenly between the two channels, i.e. each receives a 50% share. Column M gives th
example when the asset is also used for other things than the marketing channels listed in th

Marketing Overhead Tab

The Marketing Overhead tab allows the user to keep track of the costs (expenditures and ope
marketing channel, such as designing and running advertising campaigns, signage and produ
these activities usually benefit more than one channel, they are labeled Marketing Overhead

Where possible and meaningful, you can distribute the expenditures for these activities acros
However, operators own time is not treated as expenditure. Instead, they are being tracked o
entrepreneur hour in marketing is reported.
Instructions
1. Enter an overhead marketing activity in column B Marketing Overhead Activity, as defined
which you invested time and direct expenditures.
2. For each such activity, enter the time that you spent on it (in hours) in column C.
3. For each such activity, enter the total annual expenditures in column D. For the promotiona
accommodation. However, promotional material that is also used at different locations, e.g.

4. For each activity entered in column B, enter the percentage share of the expenditures in co
by surveying customers you have found out that a new road sign or an advertising campaign
20% to the near-by farmers market. You can then allocate 80% of the expenses for these acti
argue that marketing and promotion activities benefit all marketing channels and an allocatio
whether it is meaningful to spread these expenditures across channels. If you think it is not m
be accounted for in the total net margin in the overview tab. For your own time spent on thes
advertising and promotion will always benefit the entire operation. Therefore, your own time
entrepreneur hour in cell J48 in the Overview Tab.

Individual Marketing Channel Tabs

There are six detailed tabs, which allows for data entry of unit sales, revenues and direct cost
Market, Roadside Stand and Online Store/Delivery Service are identical in structure. The titles
Infrastructure and Marketing Overhead tabs can thus be changed to reflect your actual chann
might rename Farmers Market and On-farm Store with the markets names. The tabs for Pick
these two particular channels and thus unique to them. The key performance indicators that
margin before and after marketing, total direct costs of marketing direct, and gross margin ov
Instructions
The tabs for Farmers Market, On-farm Market, Roadside Stand and Online Store/Delivery Serv
refer to the same time period, which is usually a year.

1. For each of the products listed under product column:

Fill out the unit column by entering your unit type, e.g. Pounds, Quarts, Kilograms, Bag
Fill out the Units Sold column with your sales (in units).
Fill out the Average Price with your per unit price. This will be difficult for products whe
units sold, the average price equals total revenue divided by units sold.
2. Under the Per Unit of Product heading:

Fill out the Cost of Production column. If your records are incomplete, you can put in a
addition, the cost of production can also be adjusted upwards to account for waste, e.g. when
10% of fresh produce taken to a farmers market is returned without secondary use, the cost
10) =1.11 in this particular example.

Fill out the Processing/Packaging/Handling column. The same as for cost of production
into account.

Enter your wholesale price, in $/unit, where the units are the same as what you entered
wholesale price is for your products/product categories. For example, for planning purposes o
the coming season. However, there will be many cases where no direct wholesale price for co
specialty crops that no wholesale options with minimal marketing efforts actually exist. Howe
restaurants or other food service business would pay. From that price, however, you need to s
3. Below the product list, there is a list of direct costs. Enter your direct costs that correspond
explanations where applicable.
4. For the CSA tab, the set-up is slightly different, as revenues are generated through selling s
multiplied with the number of shares sold and added up to yield total CSA revenue.
You can keep track of the quantities sold though, and, where possible provide a wholesale pri

5. The pick-your-own or U-pick tab has an addition to the calculation of margins over wholesa
own labour for selling wholesale. The tab does not provide for the option that fields are first
realistic option, the U-pick loss should be assumed zero. The figure to be entered in column G

Performance by Marketing Channel

Products/Product Categories
Please Enter your Products Below
a
b
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Performance by Marketing Channel

Overview Operation Performance

Revenues

Product
a
b
c
d
e
f
g
h
i
j
k
l
m
n
o
p
q
r
s
t
u
v
w
x
y
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aa
ab
ac
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Farmers' Market
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
Total Revenues
$0
Cost of Production and Handling
$0
Gross Margin I: before Marketing
$0

Your hours not accounted for in Marketing

Channel tabs or Marketing Overhead
Subtracting Marketing Cost
Direct Marketing Costs
Gross Margin II: after Marketing
Per entrepreneur hour

$0
$0
$0

Marketing Infrastructure
Marketing Overhead
Net Margin
Per entrepreneur hour

$0
$0
$0
$0.00

Comparison with Wholesale

Gross Margin I aboveWholesale
Gross Margin II above Wholesale
Net Margin Above Wholesale

$0
$0
$0

Revenues

On-Farm Market Roadside Stand

$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0

CSA

Pick your own/Upick

$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
#DIV/0!
$0
#DIV/0!

$0
$0
$0

$0
$0
$0

$0
$0
$0

$0
#DIV/0!
#DIV/0!

$0
$0
$0
$0.00

$0
$0
$0
$0.00

$0
$0
$0
$0.00

$0
$0
#DIV/0!
#DIV/0!

$0
$0
$0

$0
$0
$0

$0
$0
$0

#DIV/0!
#DIV/0!
#DIV/0!

Online/ delivery
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0

Total
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
#DIV/0!
#DIV/0!
Accounting for
Hours in Marketing
Overhead

$0
$0
$0

$0
#DIV/0!
#DIV/0!

#DIV/0!

$0
$0
$0
$0.00

$0
$0
#DIV/0!
#DIV/0!

Including Marketing
Infrastruct. and
Overhead not accounted for in
channels
$0
$0
#DIV/0!
#DIV/0!

$0
$0
$0

#DIV/0!
#DIV/0!
#DIV/0!

Performance by Marketing Channel

Marketing Infrastructure

Item

Annual
interest/
financing

Annual
depreciation

Total $

Share of use by

Annual
mainte-nance
and repair

Annual
operating

Total annual
cost
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-

Farmers'
Market

0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
-

Share of use by each direct marketing channel

On-farm Store
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
$
-

Roadside
stand
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
$
$

CSA
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
-

Pick your
own/U-pick
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
$
-

Online store/ Sum (should Not accounted

Delivery
not exceed
for in
service
100%)
channels
0%
0%
$0
0%
0%
$0
0%
0%
$0
0%
0%
$0
0%
0%
$0
0%
0%
$0
0%
0%
$0
0%
0%
$0
0%
0%
$0
0%
0%
$0
0%
0%
$0
0%
0%
$0
0%
0%
$0
0%
0%
$0
0%
0%
$0
0%
0%
$0
0%
0%
$0
0%
0%
$0
0%
0%
$0
0%
0%
$0
$
$0

Performance by Marketing Channel

Marketing Overhead

Marketing Overhead Activity

Total

Your time in
hours
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

Total annual cost

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
-

Share of use by each direct marketing channel

Farmers' Market On-farm market

Roadside stand
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0
0
0

CSA
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0

Pick your own/UOnline store/

Sum (should not
pick
Delivery service
exceed 100%)
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0%
0
0

Not accounted
for in channels
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0

Performance by Marketing Channel

Farmer's Market

Product
a
b
c
d
e
f
g
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Unit

Units sold

Total
Direct Costs
Labour (whole chain)
Supplies
Transport

Full labour for all market days from

Bags, clips, etc.
Vehicle plus gas costs, approxima

Other operating cost

Stall fee
Other specific eqipment
Total $
Gross margin II, after marketing
over wholesale

E.g., hydro
For whole year
E.g., annual cost of stand, display
$0.00
$0.00

Per unit of product

Average price

Cost of
production

Revenues
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

Harvesting/
Processing/
Handling/
Packaging

$0

or all market days from loading truck to unloading/record keeping after return
gas costs, approximated by distance travelled times rate per kilometer

cost of stand, displays or cashers primarily used at farmers' market

of product
Wholesale price,
*net of cost of
required handling,
applicable fees or
delivery charges

Gross margin
prior to
marketing
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

Gross margin
over wholesale
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
$0
$0

Performance by Marketing Channel

On-Farm Store

Product
a
b
c
d
e
f
g
h
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m
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q
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Unit

Units sold

Total
Direct Costs
Labour (whole chain)
Supplies
Transport

Full labour for hours of operation p

Bags, clips, etc.
E.g., to pick up products for resale

Other operating cost

Applicable fees
Other specific eqipment
Total
Gross margin II, after marketing
over wholesale

E.g., hydro
For whole year
E.g., annual cost of stand, display
$0.00
$0.00
$0.00

Per unit of product

Average price

Cost of
production

Revenues
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

Harvesting/
Processing/
Handling/
Packaging

$0

or hours of operation plus pre-opening, cleaning, record-keeping

up products for resale, vehicle plus gas costs, approximated by distance travelled times rate per kilom

cost of stand, displays or cashers primarily used at on-farm market

of product
Wholesale price,
*net of cost of
required handling,
applicable fees or
delivery charges

Gross margin
prior to
marketing
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

times rate per kilometer

Gross margin
over wholesale
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
$0
$0

Performance by Marketing Channel

Roadside Stand

Product
a
b
c
d
e
f
g
h
i
j
k
l
m
n
o
p
q
r
s
t
u
v
w
x
y
z
aa
ab
ac
ad

Unit

Units sold

Total
Direct Costs
Labour (whole chain)
Supplies
Transport

Full labour for hours of operation p

Bags, clips, etc.
E.g., to pick up products for resale

Other operating cost

Applicable fees
Other specific eqipment
Total $
Gross margin II, after marketing $
over wholesale $

E.g., hydro
For whole year
E.g., annual cost of stand, display
-

Per unit of product

Average price

Cost of
production

Revenues
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

Harvesting/
Processing/
Handling/
Packaging

$0

or hours of operation plus transport/delivery, pre-opening, cleaning, record keeping

up products for resale, vehicle plus gas costs, approximated by distance travelled times rate per kilom

cost of stand, displays or cashers primarily used at roadside stand

of product
Wholesale price,
*net of cost of
required handling,
applicable fees or
delivery charges

Gross margin
prior to
marketing
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

times rate per kilometer

Gross margin
over wholesale
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
$0
$0

Performance by Marketing Channel

Community Supported Agriculture

Product
a
b
c
d
e
f
g
h
i
j
k
l
m
n
o
p
q
r
s
t
u
v
w
x
y
z
aa
ab
ac
ad
Total

Unit

Revenues
Share type 1

Full

Share type 2
Share type 3
Share type 4
Total

Half
Special

Direct Costs
Labour (whole chain)
Supplies
Transport
Other operating cost
Stall fee
Other specific eqipment
Total
Gross margin II, after marketing
over wholesale

$0.00
$0.00
$0.00

Per unit of product

Wholesale price,

Units sold

Cost of
production

Harvesting/
Processing/
Handling/
Packaging

Units sold

Price

Revenue

*net of cost of
required for
handling, applicable
fees or delivery
charges

$0

$0
$0
$0

Full labour cost for all pick-up/delivery days: staffing ; delivery, if applicable; record keeping
Bags, clips, etc.
For delivery; Vehicle plus gas costs, approximated by distance travelled times rate per kilome
E.g., hydro
For whole year
E.g., annual cost of stand, displays or cashers primarily used for CSA

Total cost of
production
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

Total cost of
processing/
handling/
packaging
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

Wholesale
Revenue
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

Gross margin
prior to
marketing
$0.00

le; record keeping

mes rate per kilometer

Gross margin
above
wholesale
$0.00

Performance by Marketing Channel

Pick Your Own

Product
a
b
c
d
e
f
g
h
i
j
k
l
m
n
o
p
q
r
s
t
u
v
w
x
y
z
aa
ab
ac
ad
Total
Direct Costs
Labour (whole chain)

Unit

Units sold

Full labour cost for hours of opera

Supplies
Transport
Other operating cost
Stall fee
Other specific eqipment
Total
Gross margin II, after marketing
over wholesale

Primarily containers and packagin

Vehicle plus gas costs, approxima

For whole year

E.g., annual cost of stand, display
$0.00
#DIV/0!
#DIV/0!

Per unit

Average price

Cost of
Proportion of uproduction, excl.
pick harvest
Harvest, if
compared to
marketed
wholesale (=100%wholesale
u-pick loss)

Revenues
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

$0

cost for hours of operation, incl. transport, pre-opening, cleaning, record keeping

ntainers and packaging material

gas costs, approximated by distance travelled times rate per kilometer

cost of stand, displays or cashers primarily used at pick-your own location(s)

Per unit of product

Wholesale price,
Harvest cost for
selling wholesale

*net of cost of
required handling,
applicable fees or
delivery charges

Units sold, if
marketed
wholesale
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!

Gross margin
prior to
marketing
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!

Gross margin
over wholesale
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!

Performance by Marketing Channel

Online Store/Delivery Service

Product
a
b
c
d
e
f
g
h
i
j
k
l
m
n
o
p
q
r
s
t
u
v
w
x
y
z
aa
ab
ac
ad

Unit

Units sold

Total
Direct Costs
Labour (whole chain)
Supplies
Transport

Full labour for all administrat

Parcels, packing materials
Vehicle plus gas costs, appro

Other operating cost

Stall fee
Other specific eqipment
Total
Gross margin II, after marketing
over wholesale

E.g., hydro
E.g., service fee for online sh
E.g., annual cost of stand, dis
$0.00
$0.00
$0.00

Per unit of product

Average price

Cost of
production

Revenues
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

Harvesting/
Processing/
Handling/
Packaging

$0

or all administrative, packing and delivery actvitites; record keeping

king materials
gas costs, approximated by distance travelled times rate per kilometer, for own delivery

e fee for online shop module, annual update of software

cost of stand, displays or cashers primarily used online shop/delivery service

of product
Wholesale price,
*net of cost of
required handling,
applicable fees or
delivery charges

Gross margin
prior to
marketing
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

Gross margin
over wholesale
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
- $
$0
$0