Originally Posted by emrldsky
I would figure out how much the ingredients cost, then figure out how much of those ingredients you use per recipe, and use that as a base for your goods. Then you might want to figure in the time you spent making them, as your time is worth something as well.
I think that you are an accountant! That's okay, I worked for Price Waterhouse after b-school but as a financial systems consultant. But, hey, I can do cost accounting!
Please add the time you spent making them because to make them for sale is not the same as making them for fun. Figure out how long they take to make - prep and assembly and cleanup time, minus the actual baking time -and figure out how much you make in salary to get a handle on how much your time is worth.
You may want to give yourself a little profit, say 3 - 5% of cost if you are not looking to make money.
Don't forget to take into account the cost of packaging and delivery, especially with the price of gas.
As for comparing them to rolls in the grocery store, the packaged ones are often made by large companies with lots of economies of scale. The suggestion of pricing homemade or specialty rolls was a good one.
OMG! All those years of designing, programming and implementing management accounting systems is really apparent in this post.
Oh! When you make them for all of us, we'll pay the shipping.