Mostly Metrics: How to manage runaway SaaS spend. Good post from a tech CFO with metrics on how costs break down in a SaaS company. Very handy benchmarks when budgeting and practical tips on how to manage costs for SaaS tools specifically.
Rough rule of thumb, 70 % is people and 30 % is everything else. But it breaks down differently across COGS, sales, marketing, product, engineering, finance, HR and G&A.