Leeds School of Business
The last step is an obvious one: Revenues = Total Market Sales X Market Share X Price. Step 2: Forecasting Cost of Goods Sold Assumptions (See Figure 2 or CGS Assumptions in the Excel spreadsheet) There are two ways to calculate Cost of Goods Sold (CGS) in this case. The first is by using an industry benchmark. CGS in the shoe industry averages ... ................
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