Cost Management Insights: SG&A Expenses for Delta Air Lines, Inc. and Owens Corning

Navigating Cost Management: A Tale of Two Giants

In the ever-evolving landscape of corporate finance, managing Selling, General, and Administrative (SG&A) expenses is crucial for maintaining profitability. Delta Air Lines, Inc. and Owens Corning, two industry leaders, offer a fascinating study in cost management over the past decade.

From 2014 to 2023, Delta Air Lines saw its SG&A expenses fluctuate significantly, peaking in 2019 before a sharp decline in 2020, likely due to the pandemic's impact. By 2023, expenses had stabilized, showing a 36% decrease from their 2019 high. In contrast, Owens Corning's SG&A expenses exhibited a steady upward trend, increasing by approximately 71% from 2014 to 2023.

This divergence highlights the distinct challenges and strategies each company faces in their respective industries. While Delta navigates the volatile airline sector, Owens Corning steadily grows within the building materials market. Understanding these dynamics is key for investors and analysts alike.