Every direct cost, on the same line.
Materials, inbound freight, duty on the customs value, packaging, pick-and-pack labour, merchant fees. COG holds each cost line of a SKU or menu item and re-costs it when a supplier invoice changes.
COG is a quiet, GST-aware cost of goods tracker for makers, specialty cafés and independent retailers. Enter your landed costs once — see the gross margin on every SKU, the pour cost on every drink, and the drift when a supplier price sheet moves.
Materials, inbound freight, duty on the customs value, packaging, pick-and-pack labour, merchant fees. COG holds each cost line of a SKU or menu item and re-costs it when a supplier invoice changes.
Divide by eleven, not by 1.1. COG toggles between GST-inclusive and GST-exclusive at any layer, so a $6 menu-board flat white is honestly a $5.45 sale — and your BAS shows the $0.55 you'd owe the ATO.
When wholesale beans lift $2/kg, cubic weight bumps a satchel a tier up, or Afterpay's 6% eats into a low-AOV SKU, COG flags every product whose contribution margin fell below your floor. Weekly, unshouty, one email.
A specialty café is a hundred small margins stacked together. A single $2/kg lift in green bean cost, spread across 65kg a week, is $130 gone before you notice. COG holds your dose in grams, milk in ml, cup, lid, oat surcharge and card fee per drink — then shows the margin on a flat white, a batch brew and a chai, side by side.
Import from Square, Lightspeed or Kounta. Watch pour cost and gross profit by daypart. Get a plain-English note when a takeaway flat white drops under 68%, or milk wastage creeps past 6% — the jug-rinser number most POS margin reports quietly ignore.
Down from 46.8% last month. Container of soy wax lifted from $9.20 to $10.90 per kg on 3 Sep, and cubic weight on your standard mailer moved the AusPost satchel a tier up. Suggested price move: $36 → $38 inc GST. Re-cost has been applied to 14 candle SKUs.
The most common mistake we see with makers is labour that isn't counted. Ninety minutes at the wheel plus glazing at $45/hr is $67.50 of real cost — not "my time, sort of." COG asks for wheel minutes, trimming minutes and glaze minutes, and does the arithmetic honestly.
Batch view breaks a cone 6 glaze firing across every piece it produced — kiln kWh at your NSW retail rate, duty cycle, glaze batch cost, thermocouple wear — including seconds and any lidded pieces that warped on the top shelf.
"I stopped 'feeling' my prices and started reading them. Two of my most-loved mugs were losing me money once I added the bisque firing and the seconds rate — and a plain planter I nearly discontinued was quietly the strongest thing on the shelf."
— Amelia H., ceramic studio, MarrickvilleFor a single storefront, up to 50 SKUs or 30 menu items. Enough for most makers, pop-ups and stall traders.
For small teams running two or three surfaces. GST-registered on the $75k threshold, growing.
Multi-site retail with wholesale channels, consignment and 3PL fulfilment.
Open the calculator, drop in a real SKU or a real drink, and watch what happens to your gross margin when the AusPost satchel jumps a tier or the wholesale bean price lifts $3 a kilo.
Open the calculator