How to Check the Economics of an Inexpensive Product for Online Sales with Delivery

Before purchasing stock, calculate the result of one order after discounts, purchase cost, packaging, delivery, commission and customer acquisition. Compare selling one unit with a bundle: use the actual costs for each option.

Estimate returns and the budget needed before funds arrive separately. A positive order result does not yet mean net profit: you need to account for all expenses, including taxes.

Collect the data for one order

The owner should assign the person responsible for the calculation to collect purchase documents, packaging costs, and delivery, commission and payout terms. Record the source and applicable condition for each amount. For example, who pays for delivery and whether its cost changes for a bundle.

• Purchase cost: the cost of all units in the order.
• Packaging: a box or bag, protective materials and other materials used.
• Delivery: the part of the cost paid by the seller.
• Commissions: the rate, calculation basis and separate fees under the terms of the selected channel.
• Discount: the price reduction funded by the seller.
• Acquisition: sales and marketing costs allocated to the customer.

Start with the actual sale amount after the discount. If you have already reduced revenue by the discount, do not subtract it again as an expense.

The cost of acquiring a new customer is calculated by dividing sales and marketing expenses by the number of new customers acquired. To calculate it per order, decide how you will allocate these costs. Do not equate customers with orders if one person makes several purchases.

Illustrative example: one unit and a bundle of three

All figures below are illustrative assumptions for this example. They are not rates set by a marketplace or carrier. The unit price is UAH 100, and the purchase cost is UAH 40. The seller gives a 10% discount. In this example, the commission is 10% of the actual order amount after the discount; there is no additional payment processing fee.

Assume one unit and a bundle of three fit in the same packaging, which costs UAH 10, and delivery costs the seller UAH 35 in both cases. Acquiring one new customer costs UAH 12, and each customer places one order. If packaging, delivery or acquisition costs change for the bundle, recalculate the relevant rows.

Bundle calculation: 270 − 120 − 10 − 35 − 27 − 12 − 3 = UAH 63. This is the balance after the listed expenses, before unaccounted taxes and other costs. For example, the model excludes wages and rent, so UAH 63 cannot be called net profit.

Under these conditions, a single-unit order has a negative result. Before launching, change the price, offer composition or costs, then calculate again. Test demand for the bundle separately with trial sales: the arithmetic does not prove that customers will choose three units.

Calculate returns separately

Returns add handling and delivery costs. For planning, set your own assumed share of cases and additional loss per case. In this example, we assume 5% and UAH 60: 0.05 × 60 = UAH 3 per order. This is an assumption, not a statistical norm.

The assumed UAH 60 is the additional loss after accounting for refunded revenue, recovered product value and commission changes. Do not add the base costs a second time. For a working calculation, prepare a separate case estimate based on your terms, then replace the assumptions with actual amounts once sales begin.

Set the budget needed before funds arrive

The timing of payouts may differ from the timing of income recognition. Use the payout schedule and withholding terms in the agreement for the selected channel. Write down which payments must be made before the first payout.

Continuing the illustrative example: 50 bundle orders need to be funded before payout. The seller pays for stock, packaging, delivery and acquisition upfront, while the commission is withheld from the payout under our assumption. Required budget: 50 × (120 + 10 + 35 + 12) = UAH 8,850.

If you also set aside the calculated UAH 3 per order for returns, the total is UAH 9,000. This is the budget under the stated conditions, not profit. Add any other payments that, according to your plan, fall due before payout.

Organize a test with a spending threshold

1. Set the volume. For example, allocate 150 units to test 50 bundles. This is a test plan, not a sales forecast.
2. Assign an owner. Ask one person to track sale amounts after discounts, expenses, returns and incoming funds.
3. Set the desired balance. Suppose the owner wants at least UAH 20 per order after the expenses in the table.
4. Set an acquisition limit. Under the example conditions, it is 270 − 120 − 10 − 35 − 27 − 3 − 20 = UAH 55 per order.
5. Recalculate after sales. Compare actual costs with the plan. Before the next purchase, change the model if the set threshold has been exceeded.

How to use “Стан складу” (Stock status) in Torgsoft for the calculation

Before the test, check product quantities and the data needed for price calculations. “Стан складу” (Stock status) mode in Torgsoft shows product availability, quantities, sizes, sale prices and cost prices. You can also set and edit a product discount there.

Use the cost price and sale price in your table, and compare the quantity with the test volume. Recalculate the order result before changing a discount. Account separately for packaging, delivery, commissions, acquisition and returns: product data alone is not enough for a complete order calculation. Learn more about this mode in the Torgsoft inventory accounting solution.