Calculating COS%

[Faddy]

Hi all,

I am in the process of finishing a business plan and securing funding and have hit a brick wall with this one.

If I sell spaces on classes and activities online which cost nothing to have featured on our website, what else should be included in the COS?

I keep flicking through it and just getting confused as to what to include.

 

[Christine Hough]

If I sell spaces on classes and activities online which cost nothing to have featured on our website,

If there is no direct cost to a sale, the CoS is zero.
We do similar, (online tuition) but for my own calculations I use the cost of payment portal (Paypal etc) as it is directly related to the sale.