LogRocket Blog

Understanding the cost of revenue

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  • Understanding the cost of revenue is important for analyzing profitability, payback period, and roadmap prioritization.
  • The cost of revenue includes two main drivers: cost-to-serve and cost of acquisition.
  • Cost-to-serve includes expenses like customer support, server space, analytics software, logistics costs, storage and hosting, tools and programs, and miscellaneous costs.
  • By calculating the margin (revenue - cost-to-serve), you can determine the profit generated from each customer.
  • Calculating the cost of acquisition involves considering expenses related to performance marketing, cost-to-serve before conversion, referrals, partnerships, people costs, and tools.
  • Averages are often used to attribute these costs to a single customer.
  • The payback period can be calculated by dividing the acquisition cost by the revenue per period minus the cost-to-serve per period.
  • The cost of revenue data can be used to assess different use cases, understand tradeoffs, and evaluate acquisition sources.
  • Analyzing the cost of revenue provides valuable insights for product decision-making.