What it is divided by
The denominator decides the rate, and almost nobody writes down which hours are in it.
The Divisor Nobody Chose
A rate is a quotient and the denominator usually arrives by default. The four choices, what each assumes, and what the spread between them is.
Four Divisors, Four Rates
Working through the four divisors on one set of figures: where each number comes from, and which question each resulting rate answers.
Utilisation Is a Divisor, Not a Virtue
Chargeable share is an input to a rate. What happens when it becomes a target instead, and what it is actually measuring.
The Circular Rate
The rate depends on chargeable hours, which depend on work won, which depends on price, which depends on the rate. How the loop closes without spiralling.
Budgeted Versus Actual Hours
A rate can be built on expected hours or on hours that happened. What each gives you, and why the choice has to be made before the year rather than after.
Rebuilding the Rate Annually
A half-day exercise that decides every job cost for a year: the eight inputs, where each comes from, and what to do with the result.
Writing the Divisor Next to the Number
One sentence beside the rate ends most costing disputes. What it has to contain, where it has to appear, and what happens when it is missing.