Intermediate Business Extension

Costing, pricing & profitability

Work out what your product truly costs, set a price that holds, and know which lines actually make money.

Duration
2 days · 12h
Format
Intensive multi-day, one day per week, or weekend
Language of instruction
Khmer, with English materials
Locations
Siem Reap, Kampong Chhnang, Phnom Penh

Objective

Enable participants to calculate costs and margins accurately and to price a product or service so that the business is profitable.

Main topics

  • Fixed and variable costs in practice
  • Calculating the full cost of a product or service
  • Direct and indirect costs
  • Calculating costs and margins
  • Establishing a selling price
  • Pricing methods and competitor comparison
  • Understanding profit
  • Contribution margin per product
  • Break-even volume and price sensitivity
  • Discounts, waste and their true cost
  • Deciding which products to keep, change or stop

Practical exercise

Participants cost three products of a small business, set prices, and identify which product should be discontinued.

What is included

  • Trainer-led sessions in person
  • Printed workbook and reusable templates
  • Individual and group exercises
  • Certificate of participation on completion