What Are Cost Drivers Info

Leo shook her head. "No. Look at the production log. In August, you made 400 croissants a day instead of 200."

"That's the heat," Mariana sighed. "The air conditioner."

So she changed things.

"Mariana," Leo said, tapping a graph. "You think flour is your biggest problem. But look closer."

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.

Mariana stared at the jagged line representing electricity bills. In August, it had spiked like a fever.

Then Leo explained the secret language of business. She called them .