"Kanthal, a manufacturer of heating wire, analyzed its customer profitability and discovered that the well-known 80-20 rule (80% of sales generated by 20% of customers) had to be revised. A 20-225 rule was actually operating: 20% of customers were generating 225% of profits. The middle 70% of customers were hovering around the breal-even point, and 10% of customers were losing 125% of profits.
The Kanthal customers generating the greatest losses were among those with the largest sales volume. Initially this finding surprised managers, but it soon began to make sense. You can't lose large amounts of money on a small customer. The large, unprofitable customers demanded lower prices, frequent deliveries of small lots, extensive sales and technical resources, and product changes."*
Em quantas empresas isto acontece? Eu conheço várias!
* Trecho retirado de "Profit Priorities from Activity-Based Costing" de Robin Cooper e Robert Kaplan na Harvard Business Review (Maio-Junho 1991)
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