Leo shook her head. "No. Look at the production log. In August, you made 400 croissants a day instead of 200."
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. what are cost drivers
"A cost driver," Leo said, "isn't just a cost. It’s the activity that makes the cost appear. It’s the engine. The gas pedal." Leo shook her head
"Mariana," Leo said, tapping a graph. "You think flour is your biggest problem. But look closer." " Leo said