Facilities that focus on manufacturing and production track two kinds of costs: fixed costs and variable costs. The variable costs are those that change when production levels change: raw materials, ...

Every small business owner should have a budget that lays out the future course of the company's activities. A budget shows where the sales will come from and how the money will be spent, with the ...

Christenson, Charles. "Managing against Expectations (A): An Introduction to Profit Variance Analysis." Harvard Business School Background Note 182-013, July 1981.

Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New School ...