I think we disagree that focusing on costs is the main thing. Figuring out what to charge is something I find easy—it's largely a one-time exercise for items—but executing on product excellence and even better service is where I put much more of my time and energy. More specifically, I simplify my employees' work down to five categories:

Great products

Even better customer service

Safety

Sanitation

Organization

I've set our rates so that staff can focus on those listed areas instead of sweating every cent, a common industry behavior which I think inhibits the customer experience and leads to lower-quality products. Certainly, costs matter (to me and to employees), but I want their focus to be on what they make and servicing our customers, and I'll do the bulk of the the economics. So far, for my food business as a wholesaler, that's worked.