Write the operational cost scope
Include product cost, packaging, outbound delivery, failed-delivery or return charges and media spending as relevant. Specify how reusable returned inventory is treated. Accounting, cash flow and marketing contribution can use different views, so make the purpose explicit.
Use actual agreements and operational records for the business. The example below is a teaching model, not a market benchmark or a claim about courier prices.
Worked example: a full cohort
Illustrative example: 100 dispatched orders have a selling price of 200 MAD. Seventy deliver and collect, producing 14,000 MAD. Assume product cost assigned to delivered orders is 70 × 80 = 5,600 MAD, outbound delivery is 100 × 20 = 2,000 MAD, packaging is 100 × 5 = 500 MAD, return fees are 30 × 10 = 300 MAD and media spending is 3,000 MAD.
Under those stated assumptions, contribution after these costs is 14,000 − 5,600 − 2,000 − 500 − 300 − 3,000 = 2,600 MAD. Returned products are assumed reusable in this model. Staff, tax, other fees and inventory cash timing are excluded, so the result is not accounting net profit.
Build the operating calculation
- Choose a mature order cohort and eligible status definitions.
- Reconcile delivered and collected outcomes with operational records.
- Assign the relevant costs under a written scope.
- Separate new-customer and repeat-customer economics when identifiable.
- Compare contribution by campaign, product or region only where records support it.
Do not allocate all costs only to delivered orders while ignoring unsuccessful attempts. Those attempts can consume media, packaging and courier resources.
COD measurement table
| Record | Role |
|---|---|
| Created order | Initial demand and workload. |
| Confirmed order | Verified progression under the business rule. |
| Dispatched order | Fulfillment commitment and cost exposure. |
| Delivered and collected | Completed operational revenue outcome. |
Inspect the growth constraint
Low contribution can come from media cost, poor confirmation, delivery problems or a weak basket. The repair depends on where the cost or loss occurs. A campaign adjustment is not the only possible intervention.
Should a store optimize cost per order form?
Use it as an early diagnostic, not the complete economics measure. The form still needs confirmation, delivery and collection.
Does every returned order lose the full product cost?
It depends on the item's condition and operational treatment. State the assumption and use the actual business records.
Put this into practice
Calculate one mature cohort from created order through collected revenue. Write every included and excluded cost beside the result before using it to scale advertising.
Related foundation: Meta Ads for e-commerce in Morocco: measure delivered orders. How these guides are prepared.
Ayoub Mouhachtt
Growth & performance marketing. Explore the portfolio and working background.
Related portfolio work: Etsy & Shopify. The worked examples in this guide are illustrative and are separate from the portfolio’s project evidence.