1The fixed costs
These repeat every month whatever you sell: shop rent, staff salaries, loan or committee instalments and any fixed licence or association fees. Record each on the day you pay it, with the account it came from. Because they are large, a small change here moves profit more than any discount.
A sample month of costs
Example expenses
2Utilities
Electricity, gas, water, internet and phone. Electricity is often the biggest, especially in summer with cooling. If you run a generator or UPS, record fuel and maintenance as well. Compare each month with the same month last year to spot rises early.
Costs unseen
- Only rent and wages remembered
- Profit overstated
- Surprises at month end
Costs recorded
- Every category recorded
- Net profit after all costs
- Month to month comparison
3Running costs
Transport and delivery, rickshaw fares, packaging and bags, printing paper and bill rolls, mobile top-ups, tea and food for staff. Each is small, and together they often reach tens of thousands of rupees a month. Record them on the day, even at Rs 150.
🧮 Profit and margin calculator
Margin is profit as a share of the selling price. Markup is profit as a share of cost.
4Repairs and replacements
Fridge repair, shutter, shelves, weighing scale, lights and device repair. These come unevenly, so one big repair can ruin a month if you have not allowed for it. Keeping a list of repair costs helps you decide when to replace rather than repair.
5Costs owners forget
- Stock losses: expired, damaged, stolen.
- Cash shortages found at the evening count.
- Bank charges and wallet fees.
- Marketing: banners, social media, printing.
- Advances to staff that are never recovered.
- Money taken from the drawer for the house.
6Recording them in Dukaan POS
Fifteen categories are ready when you set up a shop, covering the common costs above. Salaries and advances go through payroll, expired and damaged goods through stock losses and cash differences through the cash count, and the net profit report puts them all together. Read about expense management.
7A sample month
| Category | Rs a month |
|---|---|
| Rent | 60,000 |
| Salaries (3 staff) | 105,000 |
| Electricity and internet | 38,000 |
| Transport and delivery | 14,000 |
| Repairs | 6,000 |
| Tea, bags, small items | 9,000 |
| Total | 232,000 |
At about Rs 8,900 a day over 26 days, the shop must earn that much gross profit just to break even. That is a useful number to know.
8Using the numbers
Once costs are recorded, divide the monthly total by the days you open to find your daily break-even cost, then check that your average daily gross profit exceeds it. If it does not, the shop is working to lose money, however busy it feels. Raising prices slightly, reducing the largest cost or cutting waste are the three levers, and you can only choose among them if you know the figures.
★Get started in four steps
- Make your category listStart from the groups above.
- Record costs the day they happenEven small ones.
- Choose the account paid fromCash, bank or wallet.
- Review monthlyCompare categories with last month.
!Good to know before you start
- Categories here are for management, not for tax returns.
- Recurring expenses are entered each time; there is no automatic repeat.
- Receipt photos are not stored.
?Questions about shop expense categories in Pakistan
What are the main shop expenses in Pakistan?
Rent, salaries, electricity and other utilities, transport, repairs and small running costs.
Should staff salaries be an expense?
Yes, they are a major cost and should be recorded in payroll.
How do I record small daily costs?
Enter them the same day under the right category, however small.
How many categories do I need?
Ten to fifteen are plenty for most shops.
Are these tax categories?
No. They are for running the shop; tax is handled by your accountant.
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