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This document discusses how spreadsheets like Microsoft Excel and Google Sheets can be used to account for expenses and determine if a product's estimated sale price will be profitable. It provides an example of using Excel to calculate the total cost of ingredients for a milk tea product and compare it to the estimated sale price to see if it will earn a profit. The document also demonstrates how Excel formulas like SUM, subtraction, COUNTIF, and AVERAGEIF can be used to analyze survey data about a product to help evaluate its potential success in the target market.






























