She put up a simple chart comparing the two roasters. "Our revenue is similar," she began. "But Silas’s cost per roasted pound is $12.50. Ours is $9.15."
"For a roastery," she explained, "the cost driver isn't just 'gas.' It's the activity that causes gas usage. At Aurora, we asked: What drives our utility bill? " cost driver analysis
He sent a short note to Elena: "You didn't teach me about costs. You taught me about leverage." She put up a simple chart comparing the two roasters
One Tuesday, Silas received an unusual invitation. "Coffee Summit: A Comparative Look," it read. Curious (and hoping for free espresso), he went. Elena was presenting. " she explained
He pulled out a notebook.