I would like to comment on point 1 about cost of goods. Coming from a restaurant background, a common mistake is to do costing off of invoices(supplies in) versus actual goods sold. For example, if I bring in a 5 pound whole chicken, I have to factor in yield when doing my costing. To be accurate, you need to figure in what you aren't selling- the bones, shrink due to moisture loss from cooking, returns/refires and comps, etc. etc. This is a common mistake in restaurants, and one that sends many to the grave. Point being, if my 5 pound chicken is only netting me 3 pounds in sales, thats what I need to divide by sales to get an accurate cost.
In coffee, you need to factor in the cost of dialing in every morning and adjustments throughout the day, training, remakes, theft etc.
The only way to do so accurately is to be sure to ring in absolutely everything so you can keep track of comps, voids and shrink.
Awesome conversation and one that we all need to consider to stay profitable.