She stopped making ten tiny batches of cookies (ten driver events) and started making one giant batch (one driver event), saving an hour of labor.
One Tuesday, her accountant, a patient woman named Leo, sat her down with three months of receipts. what are cost drivers
Then Leo explained the secret language of business. She called them . She stopped making ten tiny batches of cookies
"Mariana," Leo said, tapping a graph. "You think flour is your biggest problem. But look closer." a patient woman named Leo
Leo shook her head. "No. Look at the production log. In August, you made 400 croissants a day instead of 200."
Mariana stared at the jagged line representing electricity bills. In August, it had spiked like a fever.