I run a cookie business in France and I decided to make a diagram with the different components of the price of one cookie.
I based my diagram on a 3 € (4 $) cookie, which is constructed as such:
- 6,67% for ingredients and electricity (0,20 € /0,27 $)
- 2 % for packaging (0,06 €/0,08$)
- 38,6% for wages (1,16 €/1,57 $)
- 11,31% for social security contribution(0,34 €/0,46 $)
- 35,94% of margin (1,08 €/1,47 $ ) on which I have to pay for the rent, phone and internet, website, accountant etc.
- 5,5% of VAT (0,17 €/0,23 $)
I think it would be interesting to have cookiers from other countries do the same analyze of their pricing to compare.
Here in France, we don't have any cottage law for any food production so I had to get a professional kitchen, and we also have quite a lot of taxes to pay.
How does it works in your country, I'd love to know?