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Nydus Open Learning

Small business

Small business · Small business foundations

Costs, pricing and break-even

Everything the numbers of a small business ask of you, from what the business is for to the plan for the next ninety days. What a unit costs — direct against indirect, fixed against variable, waste, fees and the owner's own hours — and what to charge for it: markup against margin, contribution, break-even, and the minimum sustainable price with every assumption it rests on stated, and a single job costed and quoted. Around that: who the customer is and what they are actually buying, turning a skill into an offer, the legal form and who pays when a business closes, registering, licenses and insurance priced as fixed costs, keeping the business's money apart from your own, reading a profit and loss and a cash forecast as answers to different questions, a budget and its variances, what a customer costs to win and what one kept is worth, capacity and stock and the processes that hold quality, and a goal a Friday can settle. One method, met five ways, in a workshop, a market stall, a cleaning round, a kitchen and a repair bench.

Ages 16+ 39 lessons about 24 hours in all

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  1. 1 What a business actually does
  2. 2 Revenue, profit and cash
  3. 3 The owner's roles, and what they want
  4. 4 Who the customer is, and what they value
  5. 5 Demand, and the alternatives a customer already has
  6. 6 Turning a skill into an offer
  7. 7 Testing demand before spending
  8. 8 Direct and indirect costs
  9. 9 Fixed and variable costs
  10. 10 What one unit costs
  11. 11 Waste, spoilage and fees
  12. 12 Owner labor is three things
  13. 13 The owner's hours in a unit
  14. 14 Spreading indirect cost
  15. 15 Markup and margin
  16. 16 What a sale contributes
  17. 17 Break-even in units
  18. 18 Break-even in money
  19. 19 Daily and weekly targets
  20. 20 The minimum sustainable price
  21. 21 Job costing and quoting
  22. 22 Comparing two options
  23. 23 Legal form and liability
  24. 24 Registering, licenses and insurance
  25. 25 Business money and personal money
  26. 26 Recording sales and expenses
  27. 27 How the money arrives, and what it costs
  28. 28 A simple profit and loss
  29. 29 A short cash forecast
  30. 30 The monthly review
  31. 31 Budgets and variances
  32. 32 Explaining value, and asking for the sale
  33. 33 Choosing a channel by what a customer costs
  34. 34 Repeat business and referrals
  35. 35 Processes, checklists and complaints
  36. 36 Capacity and scheduling
  37. 37 Stock, supplies and what is lost
  38. 38 Choosing what to do, and what not to
  39. 39 Goals, reviews and the first ninety days