Abstract: A method of reducing the operational costs associated with a business practice. The general structure of any business may be illustrated by a sine wave. The negative valleys and positive peaks of the wave are capable of relating to the costs and benefits, respectively, of any business practice. The significance of the wave is that once a reference baseline has been established, all costs associated therewith are an independent function of the frequency of the wave: while the magnitude of the peaks and valleys may change as a result of the size of the business, the frequency will remain constant. Those economic factors which result in the raising or lowering of the baseline are therefore responsible for the lengthening and shortening of the frequency of the wave.