Peter Winick

JUNE 13, 2024

And then when things started to turn, return to normal or semi-normal or whatever, they tried to move that as much as they could to a variable cost instead of bringing back the bench. The scaling model where the oh, there’s software as a service or something like that or an app or whatever is that. We have done that.

Scaling 247

Scaling Variable Costs Culture Change Metrics 247

Harvard Business Review

JULY 2, 2014

These costs might cover the software needed to design the kite and be sure it is sufficiently aerodynamic, the fee paid to a graphic designer to design the look and feel of the kite, and the development of promotional materials used to advertise the kite. These costs are fixed because they will not change with the number of kites sold.

Variable Costs 18

Variable Costs Fixed Costs Sales Sales 18

Harvard Business Review

JULY 2, 2014

These costs might cover the software needed to design the kite and be sure it is sufficiently aerodynamic, the fee paid to a graphic designer to design the look and feel of the kite, and the development of promotional materials used to advertise the kite. These costs are fixed because they will not change with the number of kites sold.

Variable Costs 10

Variable Costs Fixed Costs Sales Sales 10