Hey all,
think it is a good idea to gather the most important costs, which often have to be brainstormed during case interviews - I know it is very case specific, but it certainly helps to have the most important ones in mind:
Fixed Costs (often SGAs + Depreciation):
- Labour costs (assumption: cannot be laid off immediately)
- Overhead/Admin costs
- Depreciation/Amoritzation
- Utilities (electricity etc.)
- Insurance costs
- Rental costs
Variable costs (COGS):
- Material costs
- Direct manufacturing costs/maintenance
- Packaging costs
- Marketing fees
...
Which others do you think are important?
