Contribution margin is not profit
The most expensive mix-up in a small P&L, and why ‘making budget’ can still starve cash.
Notes
Shorter than a course. Longer than a slogan.
The cost-to-serve map Australian SMEs skip
Distance, award rates, and courtesy extras that never appear on the quote sheet.
When discounting quietly erases a year
A five-percent habit that does not feel like a decision until June.
Reading a P&L like an operator
What to ignore first, what to circle twice, and why averages are a trap.
Why utilisation metrics lie
Busy is not funded. Occupied hours can still be a subsidy machine.