Owens Corning or Comfort Systems USA, Inc.: Who Manages SG&A Costs Better?

Managing SG&A Costs: A Comparative Analysis

In the competitive landscape of the building materials and services industry, effective management of Selling, General, and Administrative (SG&A) expenses is crucial. Owens Corning and Comfort Systems USA, Inc. have been at the forefront of this challenge since 2014. Over the past decade, Owens Corning has consistently reported higher SG&A expenses, peaking at approximately 831 million in 2023. In contrast, Comfort Systems USA, Inc. has shown a steady increase, reaching around 536 million in the same year. Despite Owens Corning's larger scale, Comfort Systems USA, Inc. has managed to keep its SG&A expenses at about 64% of Owens Corning's, showcasing a more efficient cost management strategy. This trend highlights the importance of strategic financial planning in maintaining competitive advantage and profitability in the industry.