Assets, Sales and Variable Costs

A Blueprint for Digital Companies’ Financial Reporting

Harvard Business Review

AUGUST 3, 2018

For example, ostensibly, Facebook’s customers are its daily users (call them “asset units” for argument’s sake). Those outlays could be on soft avenues, such as customer acquisition, data breach and safety, regulatory fines, and product enhancement, or on hard assets, such as hardware, servers, and cellphone towers.

Variable Costs

Variable Costs Revenue Assets Cash Flow

The Challenges GM Is Facing, and the Reasoning Behind Its Plant Closures

Harvard Business Review

NOVEMBER 30, 2018

Car sales in the U.S. But car sales are now probably past a cyclical peak, not only in the U.S. Capital-intensive factories have a high-fixed-cost, low-variable-cost operating model. But markets and tastes shift, and changing assets and company processes is hard. Given the shift in immediate U.S.

Fixed Costs

Fixed Costs Assets Cash Flow Variable Costs

OrgDev Digest

A Blueprint for Digital Companies’ Financial Reporting

The Challenges GM Is Facing, and the Reasoning Behind Its Plant Closures

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