Business · FORTUNE
Fortune #21
Mixed — reflect carefully
High sales do not guarantee profit. Calculate one main item using costs that actually occur.
QUOTE CARD
A quote for you
“ธุรกิจที่มุ่งเน้นการบริการอย่างแท้จริงจะมีสิ่งเดียวที่ต้องกังวลเกี่ยวกับผลกำไร นั่นคือ ผลกำไรจะสูงจนน่าอาย”
— เฮนรี ฟอร์ด
ผู้ก่อตั้ง Ford Motor Company และผู้พัฒนาระบบผลิตรถยนต์แบบสายพาน
- Person
- Henry Ford
- Source work
- Quotes / 1930s
- Source text
- A business absolutely devoted to service will have only one worry about profits. They will be embarrassingly large.
STORY & REFLECTION
Full trays and a thin margin
Guidance-based illustration · Full trays and a thin margin
Illustrative scene: A bakery sells out of croissants every morning. The owner is proud yet still adds personal money at month end; the cost calculation left out rent, power, and failed batches.
He separates per-piece costs from fixed expenses, checks the quantity needed to break even, and tests batch size before choosing a price change. Each option now has numbers behind it.
The SBA explains break-even using fixed costs, selling price, and variable cost per unit. Seeing all three helps evaluate prices, discounts, and expansion plans.
A signature item should sustain the shop, not only look popular.
Reflection
High sales can hide high costs.
A small action today
Calculate the gross margin of one core item.
A question to reflect on
How much does the best seller leave per unit?