In triple net office leases, tenants are required to reimburse landlords for a portion of the building’s overall operating expenses. These expenses cover the costs of operating and maintaining a ...

When calculating equipment rates, managers must understand utilization and its impact on fixed and variable cost recovery. Let’s explore how single- and dual-rate methodologies handle this challenge.

The Cessna Citation Latitude's list price for a new aircraft was $22 million. Its estimated annual fixed operating cost is between $476,621 and $678,790, and its variable operating cost is $1,817,496.

Being able to survive and thrive as a business owner has as much to do with managing costs as it does with generating revenue. Like the chief financial officer of any company, you have to be concerned ...