~ 7 min
11/13/2026
How to calculate the cost price of a product for a marketplace?
To calculate the cost price of a product for Wildberries, Ozon or Yandex Market, you need to add up the costs of purchasing or producing it, delivery, packaging and preparation for sale. Divide the resulting amount by the number of units of the product. However, to assess sales profitability, you must additionally take into account marketplace commissions, logistics fees, advertising and other expenses.
What is the cost price of a product on a marketplace
The cost price of a product is the sum of the costs required to acquire or produce it and prepare it for sale.
For example, a seller buys T-shirts from a supplier at 400 rubles apiece. But this is not yet the final cost price. They additionally pay for delivery of the batch, packaging and labeling. All these expenses increase the actual cost of each T-shirt.
Knowing the cost price helps the seller:
set prices that cover costs;
calculate profit and margin;
evaluate the effectiveness of promotions and discounts;
identify loss-making products;
compare the profitability of different SKUs.
What is included in the cost price of a product
The composition of the cost price depends on whether the seller purchases finished products or produces them independently.
| Expense item | What it includes |
|---|---|
| Product purchase | The cost of the products from the supplier |
| Delivery | Transportation from the supplier to the seller's warehouse or fulfillment center |
| Packaging | Bags, boxes, labels and other materials for preparing the product |
| Labeling | Printing and applying the required codes and labels |
| Product preparation | Sorting, quality checks, assembly |
| Customs expenses | Duties and other non-recoverable costs on import |
| Production | Raw materials, materials, payment for production work and related overhead costs |
If the seller produces the products independently, production cost should be used instead of the purchase price.
Important: commissions of Wildberries, Ozon and Yandex Market, advertising, delivery of orders to customers and taxes also affect profit, but it is more convenient to account for them separately when calculating unit economics. This allows you not to mix the cost of the product itself with the costs of selling it.
Formula for calculating the cost price of a product
To calculate the cost price of one unit of a product, the following formula is used:
Cost per unit = Total costs for the batch / Number of units fit for sale
Total costs include the purchase cost of the batch, delivery, packaging, preparation and other expenses related to acquiring the product.
Example of cost price calculation
Suppose a seller purchased 100 T-shirts for sale on Wildberries.
| Expense item | Amount |
|---|---|
| Purchase of 100 T-shirts | 40,000 ₽ |
| Delivery from the supplier | 5,000 ₽ |
| Packaging and labeling | 2,000 ₽ |
| Product preparation | 1,000 ₽ |
| Total | 48,000 ₽ |
Let's calculate the cost price of one T-shirt:
48,000 / 100 = 480 ₽
Thus, the actual cost price of one T-shirt is 480 rubles, although the purchase price was 400 rubles.
If the seller sets a sale price of 1,200 rubles, the difference between the price and the cost price will be 720 rubles. But this is not yet profit: from this amount you need to subtract the costs of marketplace services, advertising and other expenses.
How the cost price differs from the full cost of sale
One of the common mistakes sellers make is assuming that the difference between the purchase price and the sale price is enough to assess the profitability of a product.
In practice, marketplaces withhold commissions, fees for logistics, storage and other services. Additionally, the seller spends money on promotion.
For example, a T-shirt sells for 1,200 rubles with a cost price of 480 rubles.
| Indicator | Amount |
|---|---|
| Sale price | 1,200 ₽ |
| Cost price | 480 ₽ |
| Marketplace commission | 240 ₽ |
| Logistics fee | 90 ₽ |
| Advertising | 120 ₽ |
| Other selling expenses | 30 ₽ |
| Remaining after the listed expenses | 240 ₽ |
All amounts are illustrative. After the listed costs, 240 rubles remain, from which taxes and other unaccounted expenses may still be deducted.
Therefore, to assess the profitability of a product, knowing only its cost price is not enough — you need to calculate unit economics.
How to account for the cost price of products in Torgstat
In the Torgstat service, you can keep records of product cost prices and use this data to automatically calculate profit and margin on Wildberries, Ozon and Yandex Market.
For each product, you can specify:
purchase cost price;
fulfillment cost;
input VAT in rubles, if it is taken into account in the chosen calculation method.
Data can be entered manually or uploaded in bulk from Excel.
Torgstat also allows you to set the cost price as of a specific date. This is useful if the supplier has changed prices and you need to correctly analyze sales for different periods. For Wildberries, cost price accounting by supply is also available.
After the data is entered, Torgstat takes the cost price into account in financial reports together with marketplace expenses. The seller can assess the profitability of individual products and the store as a whole without manually collecting all indicators in spreadsheets.
Common mistakes when calculating the cost price
1. Accounting only for the purchase price. Delivery, packaging and product preparation can significantly increase its actual cost. If they are not taken into account, profit will be overstated.
2. Using the same cost price for all batches. Suppliers change prices, and delivery costs may differ. Therefore, data must be updated regularly and the history of changes must be kept.
3. Assuming the cost price is the same for all product variants. Sizes, configurations and other characteristics may affect the purchase or production cost. In such cases, the cost price must be calculated separately.
4. Counting the same expenses twice. For example, if the cost of packaging is already included in the cost price, it should not be deducted again when calculating profit.
Frequently asked questions
Should the marketplace commission be included in the cost price of a product?
Usually the commission is accounted for separately as a selling expense. It depends on the platform, product category, tariff and other conditions. When calculating unit economics, the commission must be deducted from gross revenue.
How to calculate the cost price of a product of own production?
You need to add up the costs of raw materials, materials, production work and other expenses related to the output of the products. Then divide the total amount by the number of units produced that are fit for sale.
How to account for the delivery of a batch of products?
The delivery cost is allocated among the products in the batch. If the products are identical, the expenses can be divided equally. For different products, it is more reasonable to use allocation by weight, volume, value or another justified indicator.
How often should the cost price be recalculated?
With every significant change in purchase prices, cost of materials, delivery or other components of the cost price. If purchase conditions change from batch to batch, it is advisable to account for these changes separately.
Can the cost price of a product be calculated automatically?
If data on purchases and additional costs comes from an accounting system, the calculation can be automated. In Torgstat, you can enter or upload ready-made cost price values for products, after which the service uses them to calculate financial indicators.