Industries · Services & Hospitality

Education and training

Schools, colleges and training providers collect fees ahead of the year and spend on staff and buildings throughout it. Governance, fee structures and the tax position of each income stream need to be clear, especially as institutions grow.

The questions that decide the numbers

What a education and training business needs answered.

  1. 01What does each programme cost to run per student?
  2. 02How are fees collected in advance recognised?
  3. 03Which income streams carry tax, and which do not?
  4. 04Are governance and reporting ready for regulators and lenders?

Across services & hospitality

Capacity is the constraint and it cannot be stored. An empty room or an idle table is revenue that never existed, so the question is not cost per unit but contribution per available unit, and how it moves across a season. Payroll is largely fixed against demand that is not. Most of the work is understanding which segments, channels and periods actually carry the fixed base, and what happens to cash in the months they do not.

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