Life’s two certificates are death and taxes. Some day it could be just as certain that Service Corp. International will handle your funeral.
The Houston-based company will handle one in 10 funeral services in the USA this year, or about 230,000. In just 32 years, the company has grown from a single funeral home into the world’s biggest death-services provider with 2,631 funeral homes, 250 cemeteries and 137 crematoria in North America, Europe, and Australia…
SCI’s sheer size provides big advantages over competitors. SCI is able to get cheaper prices on caskets and other products from suppliers.
Its funeral homes clustered in the same markets cut costs by sharing vehicles, personnel, services and supplies. That helps give SCI a profit of 31 cents on every dollar it takes in for a typical funeral, vs. 12 cents for the industry as a whole, SCI says.
Funeral directors “don’t want to think of death as a big business,” says Betty Murray of the National Foundation of Funeral Directors. “But we’re in the era of acquisitions and consolidations.
Source: USA Today, October 31, 1995


From the above article answer the following questions
What is the ATC per dollar of sales at a Large Funeral Home?
What is the ATC per dollar of sales at a small funeral home?