Harvard Business Review

JULY 2, 2014

It’s a simple calculation to determine how many units must be sold at a given price to cover one’s fixed costs. Assume she must incur a fixed cost of $25,500 to produce and sell a kite. What if we want to make an investment and increase the fixed costs? That’s the breakeven point.

Variable Costs 18

Variable Costs Fixed Costs Sales Sales 18

Harvard Business Review

JULY 2, 2014

It’s a simple calculation to determine how many units must be sold at a given price to cover one’s fixed costs. Assume she must incur a fixed cost of $25,500 to produce and sell a kite. What if we want to make an investment and increase the fixed costs? That’s the breakeven point.

Variable Costs 10

Variable Costs Fixed Costs Sales Sales 10

Harvard Business Review

OCTOBER 13, 2015

Before looking at what can and should be done, it’s important to note that the public and private sectors have already made significant strides in reducing the growth in health care costs and improving quality.

Insurance 15

Insurance Administration Reorganization Implementation 15

Harvard Business Review

FEBRUARY 24, 2015

Since its spin-off in July 2014, the capitalization of Seventy Seven Energy, the former oilfield services business of Chesapeake Energy, has melted by more than 75%, at least partially reflecting continued dependence on its former parent for about 90% of its revenues.

Assets 11

Assets Revenue Energy Fixed Costs 11

Harvard Business Review

OCTOBER 6, 2014

If round after round of profit warnings was not enough – group operating profits fell 20% between 2011 and 2013 and are likely to fall another 30% in 2014 — the company recently announced it had overstated its first-half profit by about $400 million. Troubles at Tesco, the UK’s leading retailer, are mounting.

Reorganization 15

Reorganization Fixed Costs Transportation Sales 15

Harvard Business Review

JULY 27, 2017

And the fixed cost from “touchpoint-to-pilot” are immense. For example, in the case of a $100 million CVC fund, which can close five to 10 investments a year, these costs typically range from $1 to $2 million per startup — not including the administrative and variable costs of the pilot itself.

Fixed Costs 8

Fixed Costs Variable Costs Administration Media 8

Harvard Business Review

MAY 21, 2015

The costly and complex operations of transporting energy have made utilities natural monopolies, while regulatory barriers and the high fixed costs of building and maintaining regional electrical grid infrastructure have also kept much competition at bay. from 2012 through 2014.

Energy 15

Energy Transportation Real Estate Software 15