Why simple pricing matters
You run a local business. You need prices that cover costs, pay you, and stay competitive—without hours of accounting. This guide gives clear rules, step-by-step actions, and quick checks you can use today.
Step 1 — Know your costs (do this now)
Action: List these costs for one typical sale or job.
- Direct cost (materials, ingredients, parts) — example: $12
- Labor cost per sale (wages + payroll taxes for time spent) — example: $15
- Variable overhead per sale (fuel, packaging, credit card fees) — example: $3
- Fixed overhead per month (rent, utilities, insurance) — example: $2,400
- How many sales per month you expect — example: 200
Calculation: Fixed overhead per sale = fixed overhead / expected sales. Example: $2,400 / 200 = $12
Total cost per sale = direct + labor + variable + fixed-per-sale. Example: $12 + $15 + $3 + $12 = $42
Rule 1 — Set a profit target (%)
Pick a simple target: 10%–30% of revenue depending on industry. Local service businesses often aim for 20% after all costs. Action: Choose your target now.
Example: target = 20% of revenue.
Step 2 — Convert profit target into price
Use this quick formula: Price = Total cost per sale / (1 − Target profit %)
Example: Price = $42 / (1 − 0.20) = $42 / 0.80 = $52.50. Round to practical number: $53.
Rule 2 — Minimum price floor
Never price below total cost per sale. If you accept customers below cost, you're losing money on every sale.
Decision rule: If a customer asks for a discount that drops price below cost-per-sale, say no or raise the minimum order size.
Step 3 — Check markup vs margin (simple)
People confuse markup and margin. Use this to communicate with staff or contractors:
- Markup = (Price − Cost) / Cost. If cost is $42 and price is $53, markup = 11 / 42 = 26%.
- Margin = (Price − Cost) / Price. With same numbers, margin = 11 / 53 = 21% (close to our 20% target).
Action: When someone asks for a “30% markup,” clarify if they mean markup or margin.
Step 4 — Competitive sanity check
Action: Find 3 local competitors' prices or an estimate. Compare like-for-like (same portion, same service scope).
Decision rules:
- If your price < competitors by 10%+: check if you missed a cost or underinvesting in quality.
- If your price > competitors by 15%+: list 3 reasons customers would pay more (faster service, warranty, local reputation). If you can’t name 3, consider lowering price or adding value.
Step 5 — Simple discount rules
Use one or two discount rules only. Example rules:
- 5% for prepayment on orders over $200.
- No discounts below cost; for volume deals require a minimum order or contract.
Decision rule: Allow discounts only if post-discount price ≥ cost + agreed minimum profit (e.g., 5%).
Step 6 — Monitor and adjust monthly
Actions to do each month:
- Calculate actual sales volume and fixed costs.
- Recompute fixed cost per sale: fixed / actual sales.
- If your actual profit margin is more than 3 points below target for 2 months, raise prices by 5% or cut cost where practical.
Quick example — cafe daily special
Costs for one sandwich: bread/ingredients $2.00, labor 8 minutes at $15/hr = $2.00, variable packaging $0.30. Monthly rent $3,000, expected sandwiches/month 3,000 → fixed per sandwich $1.00. Total cost = $5.30. Target 25% margin → price = 5.30 / (1 − 0.25) = $7.07 → round to $7.25 or $7.50.
Simple checklists
Daily / Weekly checklist:
- Record number of sales and total revenue.
- Track any price changes or discounts given.
Monthly checklist:
- Update fixed costs and actual sales to get true cost-per-sale.
- Compute actual margin: (Revenue − Total costs) / Revenue.
- Compare actual margin to target; act if gap > 3 percentage points for 2 months.
Decision cheatsheet
- Customer asks price cut: If post-cut margin ≥ target → ok. If not, offer a smaller discount or add terms (prepay, larger order).
- Busy season: If demand >> capacity, raise prices 5–15% rather than working for less.
- Slow season: Use bundled offers (package multiple items) instead of straight discounts below cost.
Final practical tips
- Keep pricing simple on menus and invoices—round numbers help customers and staff.
- Train staff to say the minimum price floor if negotiating (e.g., “Our minimum for that service is $X.”).
- Review prices once a year at minimum; review costs monthly.
One-page action plan (do this in 30–60 minutes)
- List direct, labor, variable costs for one typical sale.
- Write down monthly fixed costs and expected monthly sales.
- Compute cost-per-sale and set a profit target.
- Calculate price = cost / (1 − target).
- Compare 3 competitors and apply the decision rules above.
- Set simple discount rules and a monthly review date.