Bennett Financials Journal
Practical ideas for protecting profit, planning tax, and building a business that works better for you.
Overtime is profitable only when incremental collectible contribution covers premium labor, burden, travel, parts, callbacks, fatigue risk, and displaced capacity.
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A profitable change order prices direct work, labor burden, disruption, remobilization, schedule extension, cash timing, risk, and the contract's approval requirements.
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A project staffing-mix model prices senior judgment, junior delivery, supervision, rework, and schedule risk instead of assuming cheaper hours automatically improve margin.
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A consulting bench model converts unassigned capacity into weekly cash burn, separates protected capability from idle labor, and tests pipeline timing before hiring.
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A payer-mix margin model compares allowed amounts, collection yield, direct clinical cost, administrative burden, capacity use, and cash timing by payer and service.
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The cost of a medical no-show is the collectible contribution that cannot be recovered, plus avoidable recovery work—not the appointment's full charge.
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Another dental operatory pays only when demand, provider time, assistants, equipment, completion rates, contribution per chair hour, and ramp cash all support it.
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A provider compensation model should connect collectible contribution, direct clinical cost, capacity, quality, and coverage instead of rewarding billed charges alone.
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Same-store sales isolates revenue change in a fixed group of mature service locations, separating organic performance from openings, acquisitions, and closures.
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Four-wall EBITDA can compare location economics, but only when the cost policy is consistent and the report bridges every location back to corporate profit.
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