1. Figure out what your cost per drop is. The temptation is to change it, but first, start with finding out what that figure is. You might not have to change it. Once you know this, you already have a competitive advantage because most companies are still thinking in terms of cents per litre.

2. Understand why you have this cost per drop. Are you paying too much for maintenance? Are you paying too much for drivers? Instead of seeing this figure as a variable, look at this as a fixed component of the equation whether you can change other factors like the cost of maintenance. 

You do not need to change your cost per drop right away. You first need to know and understand it. 

Trust me, this new year's resolution is much easier than losing weight.