We're all looking for efficiencies in business, particularly in the highly competitive market that exists following the last recession and credit crunch. But curiously not many companies have calculated the actual cost of the downtime when staff make their refreshments. Take the standard kettle - 1.5 litres of water, 1.5kw element, up to 4 minutes to boil, and probably 7 or 8 hot drinks, before starting the cycle again....