Cash Flow, Sales and Variable Costs

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. GM has good immediate reasons for its decisions. Given the shift in immediate U.S.

Fixed Costs

Fixed Costs Assets Cash Flow Variable Costs

A Blueprint for Digital Companies’ Financial Reporting

Harvard Business Review

AUGUST 3, 2018

The company should separately present fixed and variable costs, and to the extent possible, detail the variable costs associated with a unit of activity. For example, Twitter provides “cost per ad engagement.” The analyst can then top that valuation with the option values of moonshot projects.

Variable Costs

Variable Costs Revenue Assets Accounts

OrgDev Digest

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

A Blueprint for Digital Companies’ Financial Reporting

Stay Connected