Chapter 2 Notes

-It's the total amount of money your company or product is making.

-Its important to know this because it is a basic skill an entrepreneur should have.

- RETAIL:one unit or item ( ex. one hat)

-MANUFACTURE:one order (any quantity)

-SERVICE: one hour of service time or a standard block of time. (walking a dog for an hour)

-WHOLESALE: a dozen of an item (a dozen doughnuts)

- Gross profit is the price of the good minus the amount of money it costs to create the good.

-It is important to know this because it reveals the profit the business is making.

-COGS is the cost of goods sold or can be thought of as the cost of selling "one additional unit."

-It helps calculate gross profit by subtracting the COGS from your revenue.

-EXAMPLE OF COGS: Say you buy hats for 4$ each from a wholesaler who will give you that cheap price if you buy a large quantity of them, lets say 12. your unit of sale is one hat. Your cost of goods sold is 4$.

If you are able to sell all 12 hats at 15$ each, your gross profit will be 11$

This is how you calculate gross profit:

Total Revenue = 12 hats X 15$ selling price = 180$

Total Cost of Goods Sold = 12 hats X 4$ COGS = -48$

Total Gross Profit = 180$ Revenue - 48$ = 132$