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

JUNE 22, 2015

To figure total costs you first multiply the unit quantity sold by the variable costs per unit, then you add the fixed costs. Like this: Note that Price per unit – Variable costs per unit is equal to the Contribution margin per unit. The fixed costs to advertise the flip flops are $2,000.

Variable Costs 15

Variable Costs Fixed Costs Advertising ROI 15

Harvard Business Review

NOVEMBER 15, 2018

Modest reductions in the cost of borrowing and in supply costs achieved in mergers are often washed out by higher executive compensation, more layers of management, and information technology outlays, leading to higher, rather than lower, operating expenses.

Hospitality 14

Hospitality Manager Nonprofit Staffing 14

Harvard Business Review

OCTOBER 27, 2016

A full-time job provided the steady income needed to support our traditional version of the American Dream: the highly leveraged, high-fixed-cost house; the cars; the latest consumer goods. They can command attractive compensation, garner challenging and interesting work, and secure the ability to structure their own working lives.

Insurance 14

Insurance Reorganization Fixed Costs Benefits 14

Harvard Business Review

APRIL 5, 2017

However, firms can efficiently increase margin growth without much revenue growth by managing to squeeze out their fixed costs to service the same level of output. Compensation structure. McKinsey’s margin growth measure classified firms that report higher earnings growth than revenue growth as myopic.

Metrics 11

Metrics Cash Flow Revenue Compensation 11

Harvard Business Review

MAY 28, 2018

The plan involved reforming Nikon’s struggling semiconductor lithography and imaging productsunits, both potentially high-value-added businesses, by cutting fixed costs, reducing SKUs and focusing on high-value-added product lines. It also called for streamlining headquarters and cutting executive management’s compensation.

Balance Sheet 12

Balance Sheet Cash Flow Banking Fixed Costs 12

Harvard Business Review

AUGUST 16, 2011

ACSOI essentially measures Groupon's profits before subtracting its subscriber-acquisition costs and stock option-based compensation. Secondly, expecting a business to be profitable quickly forces it to keep its fixed costs low. In the first quarter of 2011, Groupon posted a net loss of $113.9

Fixed Costs 22

Fixed Costs Metrics Scaling Marketing 22

AIHR

NOVEMBER 12, 2024

Salary format: Usually fixed or hourly, but can also include bonuses, commissions, or other forms of compensation. Benefits: Limited benefits that usually include compensation insurance. When to offer it: If your company has fluctuating workloads or seasonal needs or has to reduce fixed labor costs.

Insurance 98

Insurance Staffing Compensation Benefits 98