Cost Driver Analysis ((top)) -

"That's the illusion," Elena said softly. "The same costs aren't driven by the same things."

Silas shifted in his seat. Giacomo did love using the big machine. cost driver analysis

She replied: "Cost driver analysis is just asking, 'What is the work behind the expense?' Control the work, control the cost." "That's the illusion," Elena said softly

Gas consumption vs. Batch size optimization. A smooth, efficient curve. "We analyzed our activity. We found that 60% of our gas was used in the warm-up and cool-down phases, not the roasting itself. So the true cost driver was setup time . We now batch all small test roasts into one day. We use a smaller sample roaster for trials. We schedule large production runs back-to-back to eliminate cool-downs." "That's the illusion