Other costs, those not associated with employees, are generally fairly simple to analyse and project. Figure 12.3 lists over 50 categories of operating costs. You probably will not use all of these, but there may be other categories specific to your business.
|(Read down under each heading.)|
|Marketing & sales||Occupancy||Office|
|Delivery, shipping, etc.||Dep’n, lease/f’hold improvements||Depreciation, furniture|
|Brochures and printing||Premises rental & taxes||Depreciation, equipment|
|Advertising||Heating and air-conditioning||Leased furniture|
|Direct mail||Electricity||Small equipment purchases|
|Exhibitions, seminars, etc.||Water||Stationery & printing|
|Promotional items & events||Security||Dues & subscriptions|
|PR, charities, ...|
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