If you an think it through, cost are broken down like this.
- R&D, prototypes, tests, etc - a write off, recoup over a few years.
-----the templates and other IP have value to the company on the books
- set up, equipment, materials, and training are costs of pre-production
-----when done it has infrastructure value to the company on the books
- consumables, Kwhs, plant food, acre feet of water, etc are a cost of goods sold
----these are subtracted from gross sales but not from R&D and Set Up, as Gross Profit.
- Gross profit is used to payback R&D and set up over time.
- some "salary" may be taken by the owners.
- the rest is Net Profit
What do you do with Net Profit? Upgrade your infrastructure.
There is your 5 sec MBA.