"Free shipping isn't logistics; it’s a marketing cost."
Nicole Wright

Why this matters in practice

Reframing free shipping as a component of Customer Acquisition Cost (CAC) rather than Cost of Goods Sold (COGS) is crucial for better decision-making in e-commerce operations. This shift ensures all teams—operations, finance, and marketing—have aligned incentives and transparent metrics. Without this, companies risk undervaluing the impact of free shipping, leading to financial distortions and misallocation of budgetary resources. For instance, when marketing teams implement a free shipping promotion, logging it properly ensures the true impact on CAC is visible, promoting more informed strategic decisions.

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