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This paper provides tips on how to develop a professional liquor store business plan. In particular, it focuses on "Cost of goods sold." Cost of Goods Sold (COGS) for a liquor store is the total price you paid to all suppliers for liquor and other products that are sold over a certain time period. This is a key number for your business plan, and is shown on your financial statements as the topmost expense on the income statement. COGS should be a relatively stable percentage of revenue if you apply the same markup to all items you sell.
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