UK cogs for a cup of latte

[otaatepe]

Hi,
Planning to open a coffee shop.
Wondering what is included in COGS.
Does labor, rent, tax, utilities, insurance included in COGS?
or is it just epsresso, milk, paper cup, sleeves, napkin, sugar, stirrer..etc?

Thanks in advance.

 

[Bert82]

Does labor, rent, tax, utilities, insurance included in COGS?

No. They were "operating expenses".

just espresso, milk, paper cup, sleeves, napkin, sugar, stirrer..etc?

This are the COGS. No sales - no costs..

Perhaps this links may help, too.

LINK 1
LINK2

 

[otaatepe]

Hi Bert82,
Great help, and very useful links.
Really appreciated.