The Definitive Guide to Business Finance: What smart managers do with the numbers, Second Edition

Non-employee costs

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.

Fig 12.3. Fifty-plus other operating costs

(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, ...