—— A THINK CFO PUBLICATION
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Dealer
Economics
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Five minutes.
One important dealership decision.
The economics behind it.
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Practical operating insight for equipment dealer owners and operators, from Steve Koscik, CPA, MBA.
ISSUE 01 • SEPTEMBER 2026 • 5 MIN READ
—— INSIDE ISSUE 01 / SEPTEMBER 2026 / 3 PAGES
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How good could your dealership actually be?
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Most successful dealers know what they made last year. Far fewer know what the business could have produced with the people, assets, inventory and capital it already had.
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This issue starts with a practical question: before adding more capacity, are you getting enough from what you already own?
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Steve Koscik, CPA, MBA
Former Equipment Dealer CFO/COO
Founder, Think CFO
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01
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See the economic opportunity
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Translate a change in utilization into a financial outcome management can evaluate.
02
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Work through the decision
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Consider demand, capacity, recovery and utilization before adding technicians.
03
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Ask a better question
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Identify the operating number that could create the greatest financial improvement.
—— THE PUBLICATION
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The issue library
Each edition examines one dealership decision. New issues will be added here as they are published.
—— THE PERSPECTIVE BEHIND THE PUBLICATION
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Written from inside
the dealer business.
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Before founding Think CFO, Steve Koscik spent 20 years as CFO/COO at a Toyota equipment dealership, working across equipment, service, parts, rental and capital allocation.
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Dealer Economics brings that operating perspective to the decisions owners and management teams face every day.
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01
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Profit
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Department economics, pricing and the productivity of the people you already employ.
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02
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Cash
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Inventory, receivables and the working capital tied up in the business.
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03
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Return on capital
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The economic return from fleet, facilities, branches and other investments.