Second, the obvious cost.
1. Wages of employed workers
2. Monthly utilities
3. The product cost in the store, etc.
Third, hidden costs.
1. If you don't work as a shopkeeper, you will get a salary, and this salary is your hidden cost.
If you rent out the house, you will get the rent, which is also a hidden cost.
3. The loss of the house; The loss of furniture and tools in the store is also a hidden cost.
Third, the calculation of cost should take into account the explicit cost and implicit cost.
1, the obvious cost can be directly calculated by the market price and the bill of the purchased goods.
2. The hidden cost needs to estimate the rent according to the city and geographical location where the store is located, and evaluate its own salary according to its own ability.
Extended data
Specification requirements of cost calculation
1, reasonably determine the cost calculation object.
2. Determine the cost calculation period appropriately.
3, the correct choice of cost calculation method.
4. Reasonably set up cost items.
5. Reasonable selection of cost allocation standards.