Mariana owned a bakery called "The Daily Rise." For two years, her books were a mess. She knew she spent money—on flour, on staff, on the old oven that wheezed like an asthmatic dog—but she couldn't tell why the costs went up and down.
"That's the heat," Mariana sighed. "The air conditioner."
So she changed things.
Don't just look at what you spend. Look at what activity makes you spend it . That activity is your cost driver. Manage the driver, and the cost follows.
Leo shook her head. "No. Look at the production log. In August, you made 400 croissants a day instead of 200."
And she put up a small sign: No card for orders under $5. That eliminated fifty tiny transactions a week, saving $15 in swipe fees.
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.
What Are Cost Drivers < PRO — 2026 >
Mariana owned a bakery called "The Daily Rise." For two years, her books were a mess. She knew she spent money—on flour, on staff, on the old oven that wheezed like an asthmatic dog—but she couldn't tell why the costs went up and down.
"That's the heat," Mariana sighed. "The air conditioner." what are cost drivers
So she changed things.
Don't just look at what you spend. Look at what activity makes you spend it . That activity is your cost driver. Manage the driver, and the cost follows. Mariana owned a bakery called "The Daily Rise
Leo shook her head. "No. Look at the production log. In August, you made 400 croissants a day instead of 200." "The air conditioner
And she put up a small sign: No card for orders under $5. That eliminated fifty tiny transactions a week, saving $15 in swipe fees.
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.