Module 3: Margins, Pricing, and Financial Control

You cannot operate effectively inside a system you do not understand. Whether you are calculating ingredient markups, negotiating credit lines with large retailers, or setting aside tax reserves, every business decision you make hinges on your numbers.
This module deep-dives into the financial infrastructure, unit economics, and cash flow dynamics of running a gastronomy practice. Led by food entrepreneur Miles Kubheka, the module balances your culinary passion with the strict mathematical models required to sustain long-term business growth.
You will learn how to calculate true Cost of Goods Sold (COGS) including waste allocations, construct multi-channel pricing sheets for wholesale and direct trade, bridge the critical cash flow gaps created by extended retail payment terms, and implement a secure three-account system backed by auditable records.